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All Journal RJABM (Research Journal of Accounting and Business Management) YUME : Journal of Management Jurnal Abdimas Mahakam Indonesian Journal of Sustainability Policy and Technology Journal of Nonformal Education
Solihin, Danna
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Peningkatan Literasi Digital bagi Wirausaha Muda Indrawati, Andi; Barus, Ivana Nina Esterlin; Solihin, Danna; Nurqamarani, Adisthy Shabrina
Jurnal Abdimas Mahakam Vol. 5 No. 01 (2021): JURNAL ABDIMAS MAHAKAM
Publisher : Institute for Research and Community Services (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v5i01.1028

Abstract

Pandemi global yang terjadi mendorong percepatan literasi digital dan menuntut para wirausahawan untuk melek teknologi agar dapat menjangkau customer yang menjalani social distancing di rumah dan lebih banyak menghabiskan waktunya secara online. Para wirausahawan terutama wirausahawan muda harus memahami pentingnya menguasai teknologi dan menggunakan teknologi untuk menarik pelanggan. Artikel ini menguraikan mengenai topik pentingnya literasi digital bagi wirausaha muda untuk meraih peluang bisnis, memperluas usaha serta menjangkau, dan mempertahankan pelanggan.
Kepatuhan Laporan Keuangan Koperasi di Kalimantan Timur pada SAK ETAP: (Compliance of Cooperative Financial Reports in East Kalimantan with SAK ETAP) Wahyuni, Yuli; Solihin, Danna; Hariyadi, Rina Masithoh
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.158

Abstract

This research aims to see how the East Kalimantan Police Mobile Brigade Unit Cooperative uses the Non-Accountable Entity Financial Accounting Standards (SAK ETAP) in preparing its 2019 financial reports. This investigation was carried out at the East Kalimantan Regional Police Mobile Brigade Unit Cooperative. The author examines the problem and uses SAK-ETAP to solve the following problems: presentation of statements of financial position, profit/loss, changes in equity, cash flow, and financial statement notes, 2019 disclosures about assets, liabilities, income, expenses, and profit/loss; measurement: historical cost and fair value. The research results show that the 2019 East Kalimantan Regional Police Mobile Brigade Cooperative financial reports and SAK ETAP meet the standards and are in accordance with the Financial Accounting Standards for Non-Accountable Entities (SAK ETAP). However, the 2018 and 2019 financial reports of the East Kalimantan Police Mobile Brigade Unit Cooperative, prepared in conformity with SAK ETAP guidelines, consist of two main components: the balance sheet, which includes six items, and the profit/loss report, which includes two items. However, there are still differences in the data. ABSTRAK: Penelitian ini bertujuan untuk melihat bagaimana Koperasi Satuan Brimob Polda Kalimantan Timur menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas (SAK ETAP) dalam penyusunan laporan keuangannya tahun 2019. Investigasi ini dilakukan di Koperasi Satuan Brimob Polda Kalimantan Timur. Penulis meneliti masalah dan menggunakan SAK-ETAP untuk menyelesaikan masalah berikut: penyajian laporan posisi keuangan, laba/rugi, perubahan ekuitas, arus kas, dan catatan laporan keuangan, pengungkapan tahun 2019 tentang aset, liabilitas, pendapatan, beban, dan laba/rugi; pengukuran: biaya historis dan nilai wajar. Hasil penelitian menunjukkan bahwa laporan keuangan Koperasi Satuan Brimob Polda Kalimantan Timur tahun 2019 dan SAK ETAP memenuhi standar dan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas (SAK ETAP). Namun, laporan keuangan Koperasi Satuan Brimob Polda Kaltim tahun 2018 dan 2019 yang dibuat sesuai dengan pedoman SAK ETAP terdiri dari dua komponen utama: neraca, yang mencakup enam item, dan laporan laba/rugi, yang mencakup dua item. Namun, masih ada perbedaan dalam data.
Audit Manajemen Dalam Fungsi Keuangan Pada PT Azahra Raya Tama Aini, Qurotul; Solihin, Danna; Kulsum, Umi
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7782

Abstract

Penelitian ini bertujuan untuk mengukur tingkat kategori efektif,efisien dan ekonomis pada Fungsi Keuangan yang ada di PT Azahra Raya Tama, selain itu untuk memberikan saran atau rekomendasi dalam pelaksanaan audit manajemen dalam fungsi keuangan pada PT azahra Raya Tama. Dasar teori yang digunakan dalam penelitian ini adalah audit manajemen.Alat analisis yang digunakan dalam penelitian ini adalah teknik checklist dengan menggunakan metode deskriptif kualitatif pada kertas kerja audit menajemen pada program audit fungsi keuangan. Teknik pengumpulan data pada penelitian ini dengan melakukan wawancan dan kuesioner kepada departemen yang besangkutan di bidang keuangan di PT Azahra Raya Tama.Hasil penelitian yang telah di lakukan pada audit manajemen dalam fungsi keuangan dengan menggunakan program-program audit fungsi keuangan dengan rumus Dean J. Champions menunjukan hasil untuk masing-masing kategori sebagai berikut :1) 77 % untuk kategori efektif berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat efektif. 2) 90 % untuk kategori efisien berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat efisien. 3) 86 % untuk kategori ekonomis berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat ekonomis. Kata kunci : Audit Manajemen,Fungsi Keuangan,Efektif,Efisien, dan Ekonomis
ANALISIS PROFITABILITAS PT UNILEVER INDONESIA Tbk Solihin, Danna
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4673

Abstract

The development of food and beverage industry is expected to remain one of the leading sectors in supporting growth of manufacturing industry and national economy. The purpose of this study to analyze financial performance in terms of profitability ratios. Object of this research is PT Unilever Indonesia Tbk. The data used in the form of PT Unilever Indonesia Tbk’s financial statements for the periode 2017-2020 Quarter 1.  This result shows that there was a decline in financial performance at PT Unilever Indonesia Tbk in the 2017-2019 period but shows increase trend in the 2019-2020 when viewed from the aspect of profitability ratios. The decline in performance was caused by decrease in sales value and profit value both of gross profit and net profit after tax, but in the 2019-2020 period there was an increase in financial performance in several ratios  including the ratio of gross profit margin, net profit margin, return on assets, while return on equity ratio fluctuated in the 2017-2020 period. Viewed from the gross profit margin ratio, for the net profit margin ratio of 5,55% and return on asset ratio decreased by 1% for the 2017-2018 and 2018-2019 periods, but for the return on equity ratio decreased by 3% in the 2017-2018 period and 7% in 2019-2020 period. The decrease in sales value and net profit was caused by the decline in consumption growth of middle and lower class people.
Analysis of the Influence of Accounting Training and Education Levels on the Use of Accounting Information in Micro, Small and Medium Enterprises Ruliana, Titin; Solihin, Danna; Kulsum, Umi; Heriyanto, Heriyanto
Journal of Nonformal Education Vol. 10 No. 2 (2024): Equivalency education and community education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v10i2.13874

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economy, contributing significantly to gross domestic product (GDP) and labor absorption. However, many MSMEs face challenges in financial management, especially in the effective use of accounting information. Accounting training and the level of education of business owners are key factors that can affect the ability of MSMEs to manage accounting information. This study aims to analyze the influence of accounting training and education level on the use of accounting information in MSMEs in Samarinda City. The research method used is a quantitative approach with a survey design, which allows the collection of data from a large number of respondents. The research participants consisted of 100 MSME actors operating in Samarinda City, who were selected using the Random Sampling technique. Data was collected through questionnaires designed to measure variables of accounting training, level of education, and use of accounting information, with closed-ended questions using the Likert scale. Data analysis was carried out using multiple linear regression techniques to test the simultaneous influence of accounting training and education levels on the use of accounting information. The results of the study show that accounting training has a significant positive effect on the use of accounting information, and the level of education also has a significant positive effect. These findings provide important insights into the importance of training and education in improving the quality of accounting information management in the MSME sector.
Co-Authors Hariyadi, Rina Masithoh Heriyanto Heriyanto Indrawati, Andi Ivana Nina Esterlin Barus Qurotul Aini Titin Ruliana Umi Kulsum Yuli Wahyuni