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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompartemen : Jurnal Ilmiah Akuntansi Performance International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Abdi Psikonomi AKUNSIKA: Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Economic and Social Empowerment IIJSE Riset Akuntansi dan Keuangan Indonesia Jurnal Pelayanan Masyarakat E-Jurnal Akuntansi Journal of Society, Community and Business Development
Pramurindra, Rezky
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Digitalisasi Pelaporan Keuangan untuk UMKM Naik Kelas pada Asosiasi Pengusaha Mikro Kecil dan Menengah (Aspikmas) Pramurindra, Rezky Pramurindra; Pretisila Kartika Putri; Ilham Nuryana Fatchan; Irham Muhammad Azama
Abdi Psikonomi Vol 5, No 3 (2024): Desember 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i3.9078

Abstract

Permasalahan klasik yang hampir selalu dihadapi UMKM adalah keterbatasan akses permodalan. Data Bank Indonesia menunjukkan bahwa jumlah UMKM yang memperoleh pembiayaan sampai dengan bulan Mei 2022 hanya sebesar 63,39% (Bank Indonesia, 2022). Hal ini disebabkan oleh adanya asymmetric information antara UMKM dan lembaga keuangan. Masih banyak UMKM khususunya yang tergabung dalam Asosiasi Pengusaha Mikro Kecil dan Menengah (Aspikmas) belum memiliki kesadaran dan kemampuan dalam melakukan pencatatan keuangan. Merespon kondisi tersebut, Pengabdian dilakukan untuk memberikan pelatihan literasi keuangan dan pencatatan keuangan secara digital menggunakan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) dan Zahir Accounting yang dapat memudahkan UMKM dalam pencatatan transaksi keuangan usaha dan secara otomatis menghasilkan laporan keuangan. Metode pelaksanaan pengabdian dilakukan dalam tiga tahapan yaitu persiapan, pelaksanaan, evaluasi & tindak lanjut. Kegiatan pengabdian dilakukan melalui Workshop Literasi Keuangan dan Digitalisasi Pelaporan Keuangan kepada UMKM yang tergabung dalam Aspikmas Kabupaten Banyumas. Peserta berjumlah 34 (tiga puluh empat) orang yang merepresentasikan Badan Pengurus Harian (BPH) dan Pengurus Aspikmas Kecamatan sebagai mediator untuk transfer knowledge kepada seluruh mitra Aspikmas. Kesadaran UMKM akan fungsi dan kebermanfaatan laporan keuangan meningatkan pencatatan transaksi dan penyusunan laporan keuangan. Kemampuan UMKM menggunakan SIAPIK dan Zahir Accounting sebagai aplikasi pencatatan transaksi dan penyusunan laporan keuangan dapat mengatasi kesulitan penyusunan laporan keuangan yang dilakukan secara manual. Dengan demikian, lembaga keuangan sebagai penyalur kredit akan memberikan permodalan karena dapat mengetahui track record keuangan UMKM. Literasi keuangan dan digitalisasi pelaporan keuangan menjadi solusi efektif untuk mengatasi permasalahan akses permodalan pada UMKM.
Business Sustainability Pada UMKM di Banyumas: Peran Environmental Consciousness dan Green Intellectual Capital Aziz, Muhammad Minanul; Pratama, Bima Cinintya; Pramono, Hadi; Pramurindra, Rezky
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.16415

Abstract

The purpose of this study was to determine the role of environmental consciousness and green intellectual capital on business sustainability in MSMEs. The sampling technique used was stratified random sampling with the characteristics of MSMEs that have been operating for one year and have more than two employees. The population is known to be more than 89,000 MSMEs in Banyumas which was then calculated for sample adequacy using g*power software. From the sample calculation, this study distributed 200 samples with the number of samples that could be used as many as 198 samples. This study uses SEM (Structural Equation Modeling) analysis on SmartPLS3 software by testing two models, namely the outer model and the inner model. The results of this study indicate that environmental consciousness has a positive and significant effect on green intellectual capital (GIC). Then, GIC also has a positive and significant effect on business sustainability. Meanwhile, the GIC variable is able to mediate the relationship between environmental consciousness and business sustainability positively and significantly.
Regular KKN: GEMBITA (Beach Cleaning Movement) Together with the Community of Sidoharjo Village, Puring District, Kebumen Regency: KKN Reguler: GEMBITA (Gerakan Membersihkan Pantai) bersama Masyarakat Desa Sidoharjo Kecamatan Puring Kabupaten Kebumen Pramurindra, Rezky; Salsabila, Prina Naura; Fitrianna, Elvi Nur; Rosalina, Selli; Mumtaz, Nabila
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Lingkungan bersih memiliki dampak yang signifikan pada kehidupan masyarakat dan daya tarik tempat wisata. Namun, untuk menciptakan lingkungan bersih, perlu keterlibatan aktif dari pengunjung dan pengelola wisata. Artikel ini menggambarkan upaya Universitas Muhammadiyah Purwokerto dalam membantu mengatasi permasalahan kebersihan lingkungan di Desa Sidoharjo, Kecamatan Puring, Kabupaten Kebumen melalui pelaksanaan Kuliah Kerja Nyata (KKN). Kegiatan KKN melibatkan mahasiswa dalam membersihkan Pantai Lumut dan Pantai Gilianyar serta memberikan sosialisasi tentang pemilahan sampah organik dan non organik kepada masyarakat setempat. Hasil dari kegiatan KKN mencakup survei lokasi, GEMBITA (Gerakan Membersihkan Pantai), pembakaran sampah, sosialisasi pemilahan sampah, dan penyediaan tong sampah organik, dan non organik. Melalui kegiatan ini, berhasil meningkatkan kesadaran masyarakat tentang pentingnya menjaga kebersihan lingkungan, memastikan tersedianya sarana prasarana yang mendukung kebersihan tempat wisata, dan menciptakan lingkungan yang bersih dan nyaman bagi masyarakat dan pengunjung. Selain itu, artikel ini juga membahas dampak sampah dan pengelolaan sampah dengan konsep 3R (Reuse, Reduce, Recycle). Upaya ini diharapkan dapat membantu meningkatkan kualitas hidup masyarakat Desa Sidoharjo, menciptakan lingkungan yang bersih dan asri, serta membangun karakter mahasiswa yang peduli terhadap lingkungan sekitar.
Public Speaking dalam Pemberdayaan Perempuan Wirausaha Mudjiyanti, Rina; Fitriati, Azmi; Rahmawati, Ika Yustina; Pramurindra, Rezky; Lestari, Rahma Dwi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.14

Abstract

Pelatihan public speaking bertujuan untuk membantu pengembangan diri perempuan wirausaha. Kemampuan berkomunikasi memiliki peran penting dalam segala aspek kahidupan. Metode pelatihan public speaking dengan mengundang 20 orang perempuan wirausaha untuk dilatih bagaimana berbicara dan berkomunikasi lebih baik di depan umum. Pelatihan berlangsung selama dua bulan. Di mulai dengan persiapan, pelaksanaan pelatihan, dan evaluasi hasil pelatihan dengan cara peserta mempresentasikan gagasan usaha maupun promosi dengan kalimat dan pilihan kata yang lebih menarik. Evaluasi juga dilakukan pada pelatihan public speaking untuk mendapatkan umpan balik dari peserta, juga umpan balik dari mitra perempuan wirausaha. Implikasi pelatihan ini adalah perempuan yang mempu berkomunikasi secara efektif, akan memiliki rasa percaya diri yang lebih tinggi dan meningkatkan nilai dari seorang perempuan yang berwirausaha.
Peran Good Corporate Governance dalam Hubungan Family Involvement dan Nilai Perusahaan Pramurindra, Rezky; Pretisila Kartika Putri; Irham Muhammad Azama
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18478

Abstract

The risk of rising inflation, the prospect of high interest rates, escalating trade and geopolitical tensions have left the global economy in a state of ongoing uncertainty. The high prevalence and market valuation of companies with family involvement make this form of business organization an important component in the global capital market. How can family businesses maintain and increase company value amidst global economic uncertainty? This study aims to examine the causal relationship between family involvement and company value with good corporate governance as a moderating variable. The study population is all property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. Hypothesis testing using SPSS results in: (1) Family Involvement has a positive and significant effect on company value, (2) Institutional Ownership strengthens the influence of family involvement on company value, (3) An independent board of commissioners strengthens the influence of family involvement on company value, (4) The audit committee does not moderate the influence of family involvement on company value. Mitigating agency problems and implementing good corporate governance can encourage companies to achieve better financial performance, so that the company can continue from one generation to the next.
Practice for Completing Corporate Tax Return in Tax Payers at Cooperatives Universitas Muhammadiyah Purwokerto Ani Kusbandiyah; Iwan Fakhruddin; Rezky Pramurindra
Journal of Society, Community and Business Development Vol. 2 No. 2 (2024): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v2i2.212

Abstract

The aim of this Community Service is to increase insight and competence in the field of taxation, especially in understanding the calculation and filling out of Corporate Tax Returns. The object of this community service activity is the prosperous employee cooperative of Muhammadiyah University, Purwokerto. There are forms of training in the form of filling in e-SPT for Corporate Taxpayers to increase tax competency for employees in the finance department who also serve in the tax department, in filling out SPT online using the e-Form application. The method or method used in this Community Service Activity is firstly using a survey method, where the team conducts a survey directly to the location for initial data collection. Apart from conducting surveys, the team also carried out observations and interviews. These observations and interviews are carried out at an early stage in order to collect data and look for problems before deciding what kind of service activities are appropriate for the target audience. Interviews were conducted with the chairman of the cooperative and employees of the finance and taxation department.
A The Effect of Current Ratio and Debt to Equity Ratio on Earnings Growth with Company Size as a Moderating Variable Ummu Azhar Fadillah; Edi Joko Setyadi; Sri Wahyuni; Rezky Pramurindra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8375

Abstract

This study aims to analyze the effect of Current Ratio and Debt to Equity Ratio on profit growth, with firm size as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach, using Moderated Regression Analysis (MRA) as the data analysis technique. A total of 101 samples were obtained through purposive sampling. The analysis results indicate that the Debt to Equity Ratio has a negative effect on profit growth, while the Current Ratio has no significant effect. Furthermore, firm size is proven to moderate the effect of the Debt to Equity Ratio on profit growth, but it does not moderate the relationship between the Current Ratio and profit growth. This research provides a theoretical contribution to the development of financial literature and offers practical insights for company management and investors in making strategic decisions.
Pelatihan Pemanfaatan ChatGPT untuk Meningkatkan Literasi Digital UMKM Ibu-Ibu PKK di Kecamatan Rakit, Kabupaten Banjarnegara Budi Wicaksana, Prasetyo; Randikaparsa, Irawan; Nuryana Fatchan, Ilham; Pramurindra, Rezky; Rimdang Kusuma, Hasna
Jurnal Pelayanan Masyarakat Vol. 2 No. 4 (2025): Desember:Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v2i4.2702

Abstract

Micro, Small, and Medium Enterprises (MSMEs) managed by PKK women in Rakit District, Banjarnegara Regency, still face limitations in utilizing digital technology, particularly in supporting marketing and business communication activities. Low digital literacy and limited assistance have become major challenges in optimizing the role of PKK in community economic empowerment. This community service program aims to enhance the digital literacy of PKK women’s MSMEs through training and assistance in using ChatGPT as a business marketing support tool. The methods employed include pre-test, material presentation using PowerPoint, hands-on practice in using ChatGPT, and post-test as an evaluation tool. The results indicate an improvement in participants’ understanding after the training, as reflected by higher post-test scores compared to pre-test scores among all participants. Furthermore, participants were able to produce simple product descriptions and promotional content relevant to their respective businesses. These findings suggest that ChatGPT can serve as a practical solution to improve digital literacy and support MSME management and marketing at the local level.
GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM Fikri Arrafi, Muhammad; Hapsari, Ira; Rezky Pramurindra; Iwan Fakhruddin; Edi Joko Setyadi
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19012

Abstract

MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies Fatchan, Ilham Nuryana; Laila Oshiana Fitria Azizah; Pramurindra, Rezky; Winarni, Dwi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13609

Abstract

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.
Co-Authors Aji , Mukhlis Prasetyo Ani Kusbandiyah Aziz, Muhammad Minanul Aziz, Nur Jannah Abdi Bima Cinintya Pratama Deny Hidayat Dwi Winarni Dzikria Afifah Primala Edi Joko Setyadi Edi Joko Setyadi Eli Susanti Eliada Herwiyanti Fikri Arrafi, Muhammad Fitrianna, Elvi Nur Fitriati, Azmi Gintha Rahmadani, Enzelin Hadi Pramono Hapsari, Ira Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Inayanti, Nur Isna Irham Muhammad Azama Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Laila Oshiana Fitria A’zizah Lestari, Rahma Dwi Mudjiyanti, Rina Mumtaz, Nabila Naelati Tubastuvi Nur Isna Hinayati Nuryana Fatchan, Ilham Prasetyo Budi Wicaksana Putri, Pretisila Kartika Rahmawati, Ika Yustina Randikaparsa, Irawan Rimdang Kusuma, Hasna Rina Mudjiyanti Rismah Qurniasih Rismah Qurniasih Rosalina, Selli Salsabila, Prina Naura Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Ummu Azhar Fadillah Wita Ramadhanti Wulan Setiyowati Yudhistira Pradhipta Aryoko