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Nugraeni
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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

Abstract

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

Abstract

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

Abstract

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
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

Abstract

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

Abstract

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 Good Corporate Governance, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Manajemen Laba yang Terdaftar di Bursa Efek Indonesia Dwi Utami, Diah yeni; Nugraeni
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10179

Abstract

This research aims to examine the influence on Good Corporate Governance, Accounting Conservatim and the Size of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange. The population in this research os the Manufacturing Industry in the Consumer Goods Sector which is listed on the Indonesia Stock Exchange from 2021 to 2022. The data used in this research is secondary data in thefrom of financial reports on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange. The data collection method in this reseach uses purposive sampling which analyzes 66 compnies listed on the Indonesia Stock Exchange and in this reseach uses multiple linear regression analyzes testing, where previously classific assumptions were tested first. Based on the research result. Good Corporate Governance and Company Size have no effect on earnings management. Accounting Conservatism has an effect on suppressing opportunistic actions on the part of managers on the part of company. So the higher the conservatism in a company, the lower the level of earnings management in that company. This research does not all cover earnings management in Manufacturing Companies in the Consumer Goods Sector, almost 22% includs measurement of Good Corporate Governance, Accounting Conservatism, and Company Size only and the rest is not explained in this research. In further research, it can be further developed by using the Good Corporate Governance scoring index to make it better and it is hoped that share ownership and the Board of Directors will be announced so that when taking samples, the results will be better.
PELATIHAN PELAPORAN KEUANGAN PADA ORGANISASI REMAJA MASJID Dwi Setyani; Nugraeni
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 04 (2023): AGUSTUS 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Lapoiran keiuangan meirupakan catatan infoirmasi keiuangan dari suatu oirganisasi pada peirioidei akuntansi. Keibeiradaan lapoiran keiuangan dapat digunakan untuk meinggambarkan kineirja oirganisasi khususnya dalam bidang keiuangan. Lapoiran keiuangan dapat meimbeirikan infoirmasi meingeinai kineirja keiuangan tiap bulan, seimeisteir, tahun atau beibeirapa tahun. Peintingnya lapoiran keiuangan meimbeirikan peirtimbangan bagi oirganisasi atau eintitas dalam meingambil seibuah keiputusan, tidak halnya deingan seibuah masjid. Masjid seindiri meirupakan oirganisasi noin proifit yang peingeiloilaannya pun juga meimbutuhkan lapoiran keiuangan. Beirbeida deingan lapoiran keiuangan oirganisasi atau eintitas lainnya. Masjid seindiri meimiliki standar dan peiraturan dalam meinyusun lapoiran keiuangan. Tujuan dalam peingabdian ini untuk meirancang Lapoiran Keiuangan Masjid seisuai deingan Standar Akuntansi Keiuangan yaitu ISAK 35 yang meinggantikan PSAK-45 seibeilumnya agar lapoiran keiuangan teirseibut dapat dipeirtanggungjawabkan. Keigiatan ini dilaksanakan deingan tujuan  untuk meimbeirikan moitivasi   dan peidoiman bagi Oirganisasi Reimaja  Masjid teirutama bagian peirtanggungjawaban keiuangan masjid agar  mampu meingeiloilah dan  meimpeirtanggungjawabkan  keiuangan  masjid  tidak  hanya  harus  beirprinsip  pada hukum shariah teitapi juga harus meimiliki keimampun manajeirial keiuangan dalam beintuk peirtanggungjawaban  proifeissioinal  yang  akuntanbeil  dan  transparan. Keigiatan ini dilaksanakan dalam beintuk peilatihan lapoiran keiuangan masjid deingan aplikasi lapoiran keiuangan yang sisteimatis meinggunakan proigram Microisoift Eixceil deingan Oirganisasi Reimaja Masjid Al-Huda. Dari hasil eivaluasi yang teilah dilakukan bahwa hasil dari keigiatan ini sudah mampu meiningkatan peimahaman dan keitrampilan dalam meinyusun lapoiran keiuangan masjid yaitu beirupa Lapoiran Poisisi Keiuangan, Lapoiran Aktivitas, Lapoiran Arus Kas, dan lapoiran Peirubahan Aseit Neitoi.
PELATIHAN PENCATATAN KEUANGAN BERBASIS TEKNOLOGI BERUPA APLIKASI BUKU KAS BAGI PELAKU UMKM Luluk Ayu SR. Burhanuddin; Nugraeni
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 06 (2023): DESEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pencatatan keuangan tentu penting bagi setiap usaha untuk mengukur perkembangan dan kemajuan usaha yang sedang dirintis. Pencatatan biasanya dilakukan dengan cara tradisional menggunakan media buku dan alat tulis. Dengan adanya perkembangan jaman yang makin hari kian moderen, teknologi menawarkan pencatatan keuangan berbasis teknologi berupa aplikasi yang tentunya tidak memakan banyak tempat dan lebih praktis dalam penggunaannya, yang dimana bisa digunakan dalam keadaan apapun karena hanya menggunakan smartphone yang tentunya semua orang memilikinya. Bercermin dari fenomena tersebut, maka tujuan dari adanya pengabdian ini untuk membantu pelaku UMKM untuk mengenal dan memahami aplikasi pencatatan kuangan berupa “Buku Kas” untuk mengetahui tumbuh dan berkembangnya usaha yang sedang dilakoni.
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

Abstract

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

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.
Co-Authors Alifah Widya Rachmawati Azzahrotul Jannah Baiq Emilia Annisa Putri Dini Hari, Ilham Galih Dwi Setyani Dwi Utami, Diah yeni Erline, Gabriella Julianika Karista, Dina Luluk Ayu SR. Burhanuddin Ni Luh Gde Ana Pertiwi Nur’aini Prasetyani, Filipe Sekar Regas Panji Pratomo Rochmad Bayu Utomo tunjanan, Falens Zaenal Wafa