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Observasi Biaya Biaya Produksi Pendamping Kegiatan Masyarakat Pedagang Batagor Untuk Perencanaan Penjualan Baiq Emilia Annisa Putri; Nugraeni
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 2 (2023): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i2.1588

Dikalangan masyarakat Indonesia, batagor merupakan makanan yang sangat digemari. Selain rasanya yang menggoda gurih, harga batagor ini juga cukup terjangkau. Salah satu pelaku usaha yang berjualan batagor dengan menggunakan gerobak keliling adalah Pak Sala. Batagor yang dijual Pak Sala dijual oleh penjual yang cukup diminati, karena rasa produk yang kuat dan harga yang cukup murah dengan kualitas rasa yang enak. Pengabdian ini menggunakan metode obeservasi dimana saya terjun langsung wawancara kepada pak sala Hasil dari pengabdian ini menunjukkan bahwa pak sala seingkali mengalami kendala seperti sepinya pembeli karena saat ini banyak bermunculan para pedagang batagor akibat karyawan yang kena PHK akibat dampak Covid 19, dengan inovasi terbaru yang dimiliki oleh para pedagang batagor lainnya sehingga menimbulkan persaingan antar pedagang. Kendala lainnnya tidak ada tempat khusus untuk berjualan. Alhasil, para pelanggan akan kesusahan mencari posisi tetap pak sala dalam berjualan. Tujuan dari penelitian in untuk membantu mencatat biaya biaya yang diperlukan untuk usaha pak sala sehingga beliau bisa lebih bisa mengatur strategi keuangan untuk penjualan ketika sewaktu waktu mengalami kesepiann

Pengaruh Pemahaman Akuntansi dan Software Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Sleman Yogyakarta Tunjanan, Falens; Nugraeni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5583

MSMEs are Micro, Small, and Medium Enterprises managed by any agency, organization, or individual. In managing MSMEs, it is necessary to have accounting information which is the basis for the management and development of MSMEs. Financial Statements are useful financial information for various things, including finding out the performance of MSME business activities and becoming the basis for MSMEs in making decisions. The purpose of this study is to identify various factors that affect the quality of MSME financial statements. This study was conducted in Sleman Regency, Yogyakarta, with data collection using purposive sampling techniques and, slovin formula as a determinant of the number of samples used, so that 44 MSMEs were involved as samples. This study adopts the Use-Decision theory which explains how financial statements can be beneficial to its users. The data was analyzed using the 2021 version of SPSS, the data analysis used was a classical assumption test and a hypothesis test, there were three variables used, namely the quality of financial statements, as well as accounting understanding and accounting software as variables. The result of this research that has been carried out is that accounting understanding does not affect the quality of financial statements while accounting software affects the quality of financial statements.

Pengaruh Pemahaman Akuntansi dan Software Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Sleman Yogyakarta Tunjanan, Falens; Nugraeni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5583

MSMEs are Micro, Small, and Medium Enterprises managed by any agency, organization, or individual. In managing MSMEs, it is necessary to have accounting information which is the basis for the management and development of MSMEs. Financial Statements are useful financial information for various things, including finding out the performance of MSME business activities and becoming the basis for MSMEs in making decisions. The purpose of this study is to identify various factors that affect the quality of MSME financial statements. This study was conducted in Sleman Regency, Yogyakarta, with data collection using purposive sampling techniques and, slovin formula as a determinant of the number of samples used, so that 44 MSMEs were involved as samples. This study adopts the Use-Decision theory which explains how financial statements can be beneficial to its users. The data was analyzed using the 2021 version of SPSS, the data analysis used was a classical assumption test and a hypothesis test, there were three variables used, namely the quality of financial statements, as well as accounting understanding and accounting software as variables. The result of this research that has been carried out is that accounting understanding does not affect the quality of financial statements while accounting software affects the quality of financial statements.

Dampak Pendapatan Daerah dan Perimbangan Anggaran terhadap Belanja Modal di Kabupaten Bantul Dwi Setyani; Nugraeni
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.74

The objectives of this study are 1) to determine the effect of Local Revenue on Capital Expenditure. 2) to determine the effect of General Allocation Fund on Capital Expenditure. 3) to determine the effect of Special Allocation Fund on Capital Expenditure. 4) to determine the effect of Revenue Sharing Fund on Capital Expenditure in Bantul Regency. According to Law Number 32 of 2004, the Regional Revenue and Expenditure Budget acts as a driver and determinant of whether or not regional economic goals and targets are achieved which are directed at overcoming basic problems that are on the community agenda. One of the most important components of the Regional Budget is regional expenditure and the expenditure made should be allocated to public service programs. The research data comes from the official website of the Directorate General of Fiscal Balance with the help of the SPSS program. This research uses quantitative methods, namely the type of research where the information collected is presented in numerical form, starting with data collection and ending with the presentation of research findings in numerical form.Preliminary analysis prerequisite tests include normality test, multicollinearity test, heterocedity test, T test and determination coefficient test. The results of research on the effect of local revenue and equalization funds on capital expenditure in Bantul Regency are 1) Local revenue has a significant influence on capital expenditure of Bantul regency government. 2) Equalization Fund has a significant influence on Capital Expenditure of Bantul regency government.

Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas PT. Garuda Indonesia Persero Tbk Sebelum dan Setelah Penerapan PSAK 73 Prasetyani, Filipe Sekar; Nugraeni
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1165

Leasing is an agreement between the lessor (leasing company) and the lessee (customer) in which the lessor provides goods with the right to use by the lessee in exchange for rental payments for a certain period. PSAK 73, which was established in 2020, regulates the recognition, measurement, presentation and spread of rent, especially for lessee. PSAK 73 only allows lessees to classify leases as finance leases so that assets and liabilities from lease transactions are recognized in the statement of financial position, with offers for short-term leases and leases with low-based assets. The aim of this research is to find out how the implementation of PSAK 73 regarding rent has an impact on the financial performance of PT Garuda Indonesia (Persero) Tbk. This research uses financial ratio analysis Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, and Return On Asset Ratio

Pengaruh Profitabilitas dan Kinerja Lingkungan Terhadap Corporate Social Responsibility Disclosure Sub Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2022-2023 Pratiwi, Windityan Yahya; Nugraeni
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 2 (2025): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v3i2.480

Corporate Social Responsibility Disclosure adalah pengungkapan kewajiban perusahaan sebagai sebuah institusi yang berdampak pada sosial lingkungan. Corporate Social Responsibility Disclosure dinilai sebagai komitmen perusahaan terhadap stakeholders untuk saling memberi makna positif dalam meningkatkan taraf hidup bersama. Salah satu faktor yang mempengaruhi Corporate Social Responsibility Disclosure adalah profitabilitas dan kinerja lingkungan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh profitabilitas yang dibuktikan dengan Return On Asset (ROA) dan kinerja lingkungan yang dibuktikan dengan PROPER terhadap corporate social responsibility disclosure pada perusahaan sub sektor pertambangan yang terdaftar di BEI. Corporate social responsibility disclosure akan diukur menggunakan indeks pengungkapan Global Reporting Initiative (GRI G4). Indikator GRI G4 dibagi menjadi tiga indikator utama, yaitu ekonomi, lingkungan dan sosial. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahaan pada tahun 2022-2023 yang telah tersedia di website Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan pengujian hipotesis menggunakan uji parsial (uji t) dan dibantu dengan aplikasi SPSS 21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap corporate social responsibility disclosure dan kinerja lingkungan berpengaruh negatif terhadap corporate social responsibility disclosure.

Tax Training for Members of Hisfarma Special Region of Yogyakarta Utomo, Rochmad Bayu; Nugraeni; Pertiwi, Ni Luh Gde Ana; Karista, Dina; Dini Hari, Ilham Galih
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2305

Purpose: The rapid growth of pharmacies has made them a key focus for government taxation. However, many pharmacy entrepreneurs struggle with tax compliance due to a lack of knowledge. This study aims to address this issue through taxation training to enhance their understanding and adherence to tax regulations. Method: The study involved 35 HISFARMA pharmacy entrepreneurs in Yogyakarta, using observation, training, and mentoring to improve tax knowledge and compliance. Practical Application: The training provided entrepreneurs with essential taxation knowledge, enabling better compliance and reducing business risks related to tax obligations. Conclusion: The training significantly improved participants' understanding of pharmacy taxation, fostering better compliance and supporting a more structured business environment.

Excel-Based Financial Report Preparation Training for Pharmacy Entrepreneurs Who Are Members of HISFARMA in the Special Region of Yogyakarta Nugraeni; Utomo, Rochmad Bayu; Pertiwi, Ni Luh Gde Ana
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2488

Purpose: This activity aimed to assist pharmacy owners, members of HISFARMA in Yogyakarta, who struggled with manual financial reporting. The goal was to improve their skills in preparing financial reports using Excel. Method: A training program was conducted involving 30 HISFARMA member pharmacies. Participants were taught to prepare financial reports using Excel through practical exercises and direct mentoring. Practical Application: The training provided pharmacy owners with practical skills to organize financial data efficiently, streamline reporting processes, and enhance cost classification, leading to better financial management. Conclusion: After the training, participants showed significant improvement, particularly in the classification of the expenses. Using Excel contributed to more accurate and professional financial reporting among HISFARMA pharmacy owners.

Pengaruh Kesadaran Pajak, Sanksi dan Program Pemutihan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus di Kabupaten Sleman Azzahrotul Jannah; Nugraeni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2850

The tax is a territorial tax that must be paid. Seriousness in fulfilling tax obligations and reporting can show the level of awareness of people who are required to pay taxes. Taxpayers must carry out their responsibilities and pay carefully and on time because Indonesia has a self-evaluation system. That is the main income tax. The two-wheeled vehicle tax has the highest influence on regional income because it is a regional tax that needs to be paid. Income level is also very important and is related to a person's compliance with the tax contributions paid. This research investigates how taxpayer awareness, sanctions, and whitening programs impact motor vehicle taxpayer compliance in Sleman Regency from 2019 to 2022, with 100 respondents. Information in the form of questionnaires is usually processed and analyzed. Considering the outcomes of the hypothesis test, demonstrates vehicle tax compliance in the Sleman region in 2019–2022 is unaffected by taxpayer awareness of sanctions and whitening programs.

Pengaruh Inflasi, Kurs Rupiah dan Suku Bunga Terhadap Return Saham Perusahaan Manufaktur Erline, Gabriella Julianika; Nugraeni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2973

ABSTRACT. One of the most well-known financial products in the investment industry is shares. Company performance, market conditions, and a number of other factors can have a big impact on stock value. Accurate analysis in making investment decisions is the main foundation, which will ultimately influence potential returns in the future. So all factors that have the potential to influence stock returns must be considered. The aim of this research is to see how inflation, the Rupiah exchange rate, and interest rates affect stock returns. A total of 144 manufacturing companies listed on the Indonesia Stock Exchange between 2012 and 2023 are the population used in this research. Using purposive sampling techniques, 50 manufacturing companies were selected as research samples from this population, so the results obtained show that inflation and interest rates is a factor that affects stock returns in manufacturing companies. Meanwhile, Rupiah exchange do not have a significant influence on stock returns. Keywords: Inflation, Rupiah Exchange Rate, Interest Rates, Stock Returns, Manufacturing Companies. ABSTRAK. Salah satu produk finansial paling terkenal di industri investasi adalah saham. Kinerja perusahaan, kondisi pasar, dan sejumlah faktor lain dapat berdampak besar pada nilai saham. Analisis yang akurat dalam mengambil keputusan untuk berinvestasi menjadi pondasi utama, yang pada akhirnya akan memengaruhi potensi return di masa mendatang. Sehingga segala faktor yang memiliki potensi dalam mempengaruhi return saham harus diperhatikan. Tujuan dilaksanakannya riset ini yakni guna menyelidiki bagaimana inflasi, kurs Rupiah, serta suku bunga memengaruhi return saham. Sebanyak 144 industri manufaktur yang terdaftar dalam BEI antara tahun 2012 serta 2023 adalah populasi yang dipakai pada riset ini. Melalui penggunaan teknik purposive sampling, 50 perusahaan manufaktur dipilih sebagai sampel penelitian dari populasi tersebut sehingga diperoleh hasil yang menunjukkan bahwa inflasi dan suku bunga adalah aspek yang memengaruhi return saham. Sementara kurs Rupiah tak memberi dampak dengan cara signifikan terhadap return saham ini. Kata kunci: Inflasi, Kurs Rupiah, Suku Bunga, Return Saham, Perusahaan Manufaktur.

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