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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat DEDIKASI PKM Jurnal PKM Manajemen Bisnis Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Media Akuntansi Perpajakan
Kartolo, Rachmat
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Masa Epidemi pada UMKM Sugiyanto, Sugiyanto; Kartolo, Rachmat; Marjohan, Masno
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.43-51

Abstract

The important for MSMEs in Indonesia for business sustainability through financial reporting in accordance with Law No. 20 of 2008 concerning Micro, Small and medium enterprises due to a lack of understanding in the Implementation of financial reporting based on SAK EMKM. Especially to partners during the epidemic in MSMEs in Cianjur, West Java, they really need it. Partner problems faced by MSMEs in Cianjur, West Java Province are as follows: First (1) MSMEs are still recording manually, have not kept books based on EMKM Financial Accounting Standards properly, still traditionally (2) Have not kept books in accordance with SAK EMKM Financial Accounting Standards . Solution to Problems First stage: Community service activities include preparation of training materials. Second stage: is the implementation stage, starting with identifying the level of knowledge and basic accounting by conducting questions and answers between trainers and participants plan-do-check-act. The third stage: Socialization of basic accounting and the practice of preparing financial statements based on SAK EMKM. The results achieved in this community service activity were MSME actors in Cianjur, West Java, business people were able to compile financial reports based on good SAK EMKM.
PERANAN FINANCIAL TEKNOLOGI DIGITAL MENGGUNAKAN MARKET PLACE SERTA ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN DAMPAKNYA PADA LOYALITAS KONSUMEN (Studi Empiris Pengguna Marketplace UMKM Kota Tangerang Selatan) Kartolo, Rachmat; Sugiyanto, Sugiyanto; Supratikta, Hadi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.964

Abstract

The role of financial technology is considered to be at the forefront of digital market developers through market places to increase the income of MSMEs in South Tangerang City. The objectives of this research are 1.) To test and analyze whether financial technology influences purchasing decisions 2). analyzing Online Customer Reviews on purchasing decisions 3). testing financial technology and Online Customer Reviews simultaneously influence purchasing decisions 4). To test and analyze whether purchasing decisions have an impact on consumer loyalty in South Tangerang City MSMEs. The method used in this research is a quantitative method. Primary data collection was carried out by distributing questionnaires to MSMEs using the market place. Population of all business actors in South Tangerang City. The sample uses questionnaires and interviews. The sampling technique used is a random sampling technique. The analysis tool in this research is SEM (Structural Equation Modeling) processed through the AMOS (Analysis of Moment Structure) program. The research results can be concluded as follows: (1). There is a partial effect of financial technology on purchasing decisions using a value of 52.5% obtained from the determinant test. (2) Online Customer Reviews influence purchasing decisions (3). financial technology and Online Customer Reviews simultaneously influence purchasing decisions (4). Purchasing Decisions that impact Consumer Loyalty.
Moderasi Sustainable Governance atas Pengaruh Governance Risk Management and Compliance, Enterprise Resource Planning, Growth Opportunity Terhadap Kinerja Perusahaan Sugiyanto, Sugiyanto; Nurzaman, E; Kartolo, Rachmat; Febrianti, Fitri Dwi
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8284

Abstract

Enterprise Resource Planning Business opportunities in the modern era are rapidly evolving, with significant growth in Indonesia’s business sector. In this context, strong company performance is a crucial consideration. Sustainable Governance represents the continuity of corporate objectives, aiming to meet the expectations of both investors and stakeholders. This study aims to examine and analyze the moderating role of Sustainable Governance in the relationship between Governance, Risk Management, and Compliance (GRC), Enterprise Resource Planning (ERP), and Growth Opportunity on Company Performance (a study of financial sector companies listed on the Indonesia Stock Exchange during the period 2019–2024). This research is quantitative in nature. Samples were selected using purposive sampling based on predefined criteria. The methods used include descriptive statistical analysis, Chow test, Hausman test, and multiple Lagrange multiplier tests to determine the appropriate model. Further analyses involved classical assumption testing, panel data regression, and Moderated Regression Analysis (MRA). The study utilized 110 secondary data entries and was conducted using E-Views 12 software. The results indicate that the selected model is the Fixed Effect Model (FEM). Simultaneous hypothesis testing shows that Sustainable Governance, GRC, ERP, and Growth Opportunity collectively influence company performance. The t-test results reveal that GRC does not have a significant effect on company performance, while ERP has a significant positive effect. In contrast, Growth Opportunity does not significantly affect company performance. Moderation test results show that Sustainable Governance strengthens the relationship between GRC and company performance, while it weakens the relationship between ERP and company value.
IMPLIKASINYA UMKM PADA EKONOMI KREATIF DAN INOVASI DI KABUPATEN GARUT JAWA BARAT Sugiyanto, Sugiyanto; Kartolo, Rachmat; Yusuf, Muhamad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i1.8775

Abstract

Tujuan dari pengabdian kepada masyarakat di Dusun Cibodas desa Banjarsari Kecamatan Boyongbong Kabupaten Garut Jawa Barat adalah untuk pengembangan program pemberdayaan ekonomi kretatif berimpikasi pada usaha mikro kecil menengah setempat. Metode pengabdian pengukuran dengan menggunakan tiga pendekatan diantaranya (1) Metode phenomenalogical research dimana metode yang berlandaskan pada filsawat postpositivisme yang digunakan pada kondisi objek, instumen kunci, teknik pengumpulan data dilakukan secara triangulasi (gabungan (2) Metode Grounded theory dari penelitian ini salah satu jenis metode kualitatif, melakukan studi budaya kelompok melalui observasi dan wawancara. Hasil dari tiga metode yang digunakan observasi dan wawancara dan pelatihaan pada pengabdian kepada masyarakat dapat dismpulkan pemberdayaan masyarakat yang kreatif yang baik, akan memberikan dampak yang positif, perlunya program pendampingan dan bimbingan berkelanjutan yang intensif dari pemerintahaan daerah diantaranya program pendampingan bisnis dan pemberdayaan di Kabupaten Garut Jawa Barat.
Penerapan Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Dalam Meningkatkan UMKM Masa Pandemi Covid-19 Melalui Laporan Keuangan pada Desa Sukarame Kecamatan Carita Pandeglang Provinsi Banten Sugiyanto, Sugiyanto; Setiawan, Irwan; Kartolo, Rachmat
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 3 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i3.24866

Abstract

Pertumbuhan perekonomian di Indonesia mengalami ancaman akibat dampak dari pedemi covid- 19. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting keberadaannya di Indonesia, penanganan dalam pencegahan penyebaran virus covid-19 menghentikan aktivitas usaha khususnya pada UMKM. Aktivitas social distancing berdampak pada pelaku bisnis, dengan adanya penerapan social distancing maka konsumen yang berkunjung mengalami penurunan secara dratis, karena Desa Sukarame Carita pandeglang dari Pariwisata hand made dan pusat oleh-oleh misalkan khas pantai Carita sebagai andalan adalah Emping dan Ikan Asin dan lainnya. Permasalahan Mitra yang dihadapi oleh Desa Sukarame Kecamatan Carita  Pandeglang Propinsi Banten diantaranya sebagai berikut : Pertama (1) UMKM masih menyelenggarakan dan menggunakan pencatatan secara manual belum melakukan pembukuan berdasarkan Standar Akuntansi Keuangan EMKM dengan baik yang secara operasional telah berjalan sampai dengan saat ini belum menyelenggarakan pembukuan belum sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah SAK EMKM disusun untuk memenuhi kebutuhan pelaporan keuangan entitas mikro, kecil, dan menengah. Undang-Undang No 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah dapat digunakan sebagai acuan dalam mendefinisikan dan memberikan rentang kuantitatif EMKM. Standar ini ditujukan untuk digunakan oleh entitas yang tidak atau belum mampu memnuhi persyaratan akuntansi yang diatur dalam SAK ETAP. Solusi Permasalahaan Tahapan pertama: dari kegiatan pengabdian masyarakat adalah tahap persiapan, meliputi persiapan materi pelatihan, persiapan tempat pelatihan, persiapan sarana dan prasarana. Tahapan kedua: adalah tahap pelaksanaan, dimulai dengan mengidentifikasi tingkat pengetahuan dan dasar Akuntansi dengan cara melakukan tanyajawab antara trainer (pelatih) dengan peserta. Tahapan ketiga: peserta diberikan sosialisasi tentang Akuntansi dasar dal lanjutan dengan menggunakan media sosial dan dilanjutkan pelatihan dengan materi Pelatihan Pemanfaatan penyusunan Pelaporan keuangan pada pelaku UMKM Desa Sukarame Kecamatan Carita  Kabupaten Pandeglang Provinsi Banten. Tahapan berikutnya dalam kegiatan pengabdian kepada masyarakat adalah tahap keempat: evaluasi yaitu menilai kemampuan peserta pelatihan dalam menyajikan laporan keuangan berdasarkan SAK EMKM SAK EMKM disusun untuk memenuhi kebutuhan pelaporan keuangan entitas mikro, kecil, dan menengah. Hasil dicapai dalam kegiatan pengabdian masyarakat ini pelaku UMKM di Desa Sukarame Kecamatan Carita Kabupaten Pandeglang Provinsi Banten khususnya pelaku bisnis memiliki jiwa wirausaha (entrepreneur) yang jujur dan mampu menyusun pelaporan keuangan berdasarkan SAK EMKM yang mampu mengelola manajemen dan SDM yang baik.Kata Kunci: SAK EMKM, Akuntansi Dasar, Manajemen.
Peran Financial Teknologi Digital melalui Market Place dalam Meningkatkan Pendapatan UMKM Canting Buana Kreatif Padang Panjang Sumatera Barat Sugiyanto, Sugiyanto; Kartolo, Rachmat
Jurnal PKM Manajemen Bisnis Vol. 4 No. 1 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i1.684

Abstract

The role of financial technology is considered to be at the forefront of digital market developers through market places in increasing the income of Business Canting Buana Creative Padang Panjang, West Sumatra in increasing the productivity of buying and selling or transactions. This sector is what determines the increasing growth of the batik industry today. The culture of providing services with fintech via applications on smartphones is no longer difficult. The impact will also increase sales. This trend has actually started with shifts in society today. Fintech has the potential to encourage the growth of the MSME sector by making transactions. The PKM method through preparation, of course, cannot be done alone, especially not all MSMEs understand the whole problem, so business actors need to be assisted and accompanied. The community service program held at business Canting Buana Creative Padang Panjang, West Sumatra, aims to train in the application and role of digital financial technology and be guided in preparing financial reports using Microsoft Excel applications and digital technology. This activity is carried out in a sustainable, measurable manner and through a monitoring and evaluation process to measure the achievement of targets and expected outcomes, namely enabling MSME players to prepare financial reports to increase the competitiveness of Business. The results of PKM using the financial media technology of Canting Buana Creative Batik Padang Panjang West Sumatra can predict the use of Fintech accounting, various types of bookkeeping reports, other types and components of financial reports. Business Canting Buana Creative Batik Padang Panjang West Sumatra can record financial transactions through the market place using Microsoft Excel means of the accounting cycle. Business Canting Buana Creative Batik Padang Panjang, West Sumatra can carry out financial reporting in an orderly and periodic manner. Community empowerment for actors and competitiveness in Canting Buana Creative Batik Padang Panjang, West Sumatra Business increases and business sustainability increases.
Application of Local Creative Value Exercises in Increasing Human Resources And Sales of Naviza Ikat Weaning Msmes, Jepara, Central Java Sugiyanto, Sugiyanto; Nurzaman, E; Kartolo, Rachmat
DEDIKASI PKM Vol. 5 No. 3 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v5i3.43766

Abstract

Tenun Troso Jepara dihasilkan dengan Alat Tenun Bukan Mesin (ATBM), yang menghasilkan kain bernilai tinggi dibandingkan dengan Alat Tenun Mesin (ATM) karena prosesnya memerlukan waktu lebih lama, sekitar satu hingga tiga hari (Sumber pelaku UMKM 2024). Kewirausahaan berperan penting dalam pembangunan ekonomi, dan pengabdian kepada masyarakat bertujuan untuk mendukung UMKM dalam mengembangkan SDM dan pemasaran menggunakan teknologi digital melalui marketplace. UMKM Navaza Tenun Ikat Jepara menjadi pionir dalam pemasaran digital untuk meningkatkan pendapatan. Meski tidak semua pelaku bisnis terbiasa dengan teknologi digital, tren ini diminati konsumen di era Society 5.0. Teknologi digital memiliki potensi besar untuk mendorong pertumbuhan UMKM ATBM dengan memudahkan promosi dan transaksi. Persaingan bisnis yang ketat menuntut pelaku usaha untuk cepat beradaptasi dengan perkembangan teknologi. Kegiatan pengabdian ini meliputi pelatihan, pendampingan, dan bimbingan dalam pengembangan SDM dan pemasaran melalui teknologi digital. Hasil kegiatan menunjukkan bahwa pengembangan Tenun Troso perlu memperhatikan aspek industri, teknologi, SDM, institusi, dan keuangan. Aspek institusi dapat memitigasi masalah yang dihadapi pelaku UMKM Naviza Tenun Ikat, Jepara. Pengembangan SDM dan strategi pemasaran berbasis teknologi juga penting untuk meningkatkan pendapatan UMKM tersebut.
Co-Authors Febrianti, Fitri Dwi IRWAN SETIAWAN Marjohan, Masno Muhamad Yusuf, SE., M.Si. Nurzaman, E Sugiyanto - Supratikta, Hadi