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All Journal Measurement : Jurnal Akuntansi DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Eksos Penamas: Journal of Community Service Kapuas
Cahyowati, Anik
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO soraya, Soraya; Riyani, Yani; Mardiah, Kartawati; Andriana, Susan; Irawati, Rika; Rukmi, Murti Puspita; Cahyowati, Anik
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i2.487

Abstract

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro
The Influence of Good Corporate Governance, Return on Assets and Financial Distress with Firm Size as a Moderating Variable on the Integrity of Financial Reports Triani, Merry; Cahyowati, Anik; Andjioe, Oscar Rynandi
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.776

Abstract

Quality financial reports are financial reports that are equipped with complete reports. To protect the rights of stakeholders. This research aims to see which is proxied by the audit committee, Return On Assets (ROA) and Financial Distress and to find out whether Firm Size is a Moderating Variable the influence of Good Corporate Governance on the Integrity of Financial Reports partially. This research uses quantitative research known as associative research. For the population, financial report data from companies in the manufacturing industry for 2018-2020 were used and a purposive sample was used. This study are multiple regression analysis and path analysis with Eviews 10 software for data analysis tools. The results of the research show that Good Corporate Governance as proxied by the audit committee, Return On Assets (ROA), and Financial Distress does not partially result the Integrity of Financial Reports, on the contrary Companies can weaken the affect of the audit committee on the integrity of financial reports and strengthen the influence ROA and financial distress on the integrity of financial reports.
The Pelatihan Pengelolaan Keuangan dan Pemasaran Produk Pada Destinasi Wisata Kampung Caping Kota Pontianak Fiorintari, Fiorintari; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Lestari, Melati Pramudita; Triani, Merry; Rukmi, Murti Puspita; Indriani, Ika Kurnia; Sari, Wida Arindya; Nugroho, Yohanes Adi
Kapuas Vol 3 No 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.546

Abstract

The implementation of community service aims to provide training and empower the community regarding the importance of financial management and awareness of the potential of tourist villages. This community service activity is carried out by providing material on simple financial management based on SAK EMKM, and providing an understanding that people can realize and make their living environment a tourist destination. The results of this activity the participants were able and able to compile simple financial reports based on SAK ETAP and were able to describe what potentials exist in the Caping Tourism Village, Pontianak City.
Pelatihan Kewirausahaan dan Strategi Pemasaran Produk Hasil Kerajinan Kelompok PKK pada Desa Wisata Sungai Kupah Kabupaten Kubu Raya Lestari, Melati Pramudita; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Fiorintari, Fiorintari; Triani, Merry; Rukmi, Murti Puspita; Andriana, Susan; Sari, Arindya; Nugroho, Yohanes Adi
Kapuas Vol 3 No 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.571

Abstract

The purpose of implementing this community service is to provide training and empower the community regarding the importance of entrepreneurial management and marketing strategies for the products of the PKK group's work in the Sungai Kupah tourist village. This community service activity is carried out by providing material on entrepreneurship and providing an understanding that the community can market handicraft products and make their living environment a tourist destination. The results of this activity the participants were able and able to market handicraft products by utilizing existing digital marketing and were able to describe what potentials existed in Sungai Kupah Tourism Village, Kubu Raya Regency.
Pemberdayaan Masyarakat Melalui Pelatihan Pengelolaan Keuangan Dan Strategi Pemasaran Pada Kelompok Tani Sungai Tempayan Tengah Kabupaten Kubu Raya Widodo, Agus; Triani, Merry; Cahyowati, Anik; Fiorintari, Fioritari; Lestari, Melati Pramudita; Rukmi, Murti Puspita; Andriana, Susan; Sari, Wida Arindya; Riyani, Yani; Nugroho, Yohanes Adi
Kapuas Vol 4 No 2 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.720

Abstract

Tujuan dari pelaksanaan pengabdian pada masyarakat ini adalah untuk memberikan pemahaman tentang pentinganya pengelolaan keuangan berdasarkan pencatatan akuntansi dan strategi pemasaran produk hasil pertanian serta mengembangkan kualitas hasil pertanian dalam meningkatkan potensi yang dimiliki oleh Kelompok Tani Sungai Tempayan Tengah Desa Mega Timur Kecamatan Ambawang Kabupaten Kubu Raya Kegiatan pengabdian pada masyarakat ini dilaksanakan dengan cara pemberian materi oleh Tim PPM Jurusan Akuntansi Polnep tentang pengelolaan keuangan secara sederhana berdasarkan SAK EMKM, dan pemasaran produk dengan menggunakan digital marketing. Setelah itu diadakan pelatihan mengenai pelatihan pengelolaan keuangan dan pemasaran produk pertanian yang terdiri dari 20 peserta dari Kelompok Tani Sungai Tempayan Tengah. Hasil kegiatan ini para peserta dapat dan mampu menyusun laporan keuangan sederhana berdasarkan SAK ETAP dan dapat menerapkan strategi pemasaran produk hasil pertaniaan menggunakan digital marketing sehingga dapat menjadi desa mandiri dan secara tidak langsung akan membantu meningkatkan pendapatan asli daerah (PAD).
Workshop Big Data Analysis bagi Mahasiswa Akuntansi di Kota Pontianak: Upaya Peningkatan Aplikasi Teknik Rasio dan Indeks Keuangan Indriani, Ika Kurnia; Prasetyo, Henri; Cahyowati, Anik; Widodo, Agus; Nugroho, Yohanes Adi; Perdhiansyah, Perdhiansyah; Rukmi, Murti Puspita; Nur, Uray M.; Soraya, Soraya; Mahyus, Mahyus
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1680

Abstract

Big data has become a new phenomenon amidst the development of technology and easy access to information. This condition significantly affects research in the field of accounting. Accounting students are academics who have the opportunity to conduct quantitative research. Ratio and index techniques are one step in utilizing the ease of accessing financial reports. However, there are still many accounting students who have not utilized big data due to a lack of knowledge. The purpose of this workshop is to introduce how to use big data analysis techniques easily and quickly. This workshop was held to improve the analytical skills of accounting students with financial data. The evaluation method uses a rubric for assessing financial report analysis practicums. The results of this community service have succeeded in increasing students’ insight and statistical analytical skills using the Microsoft Excel program. A total of 10 participants have applied ratio and index techniques and have completed calculations for 558 municipal financial data in Indonesia.
PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nugroho, Yohanes Adi; Widodo, Agus; Cahyowati, Anik
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.926

Abstract

The aim of this research is to look for the influence of Environmental, Social, Governance (ESG) on financial performance (ROA), the influence of Environmental, Social, Governance (EGS) on Company value (Tobin) as well as the influence of Environmental, Social, Governance (ESG) and financial performance ( ROA) on company value (Tobin). Using a sample of public companies listed on the Indonesia Stock Exchange in 2023. The sample was selected based on purposive sampling criteria and obtained a total sample of 66 companies that reported Environmental, Social, Governance (ESG) in 2023. This research also used a control variable, namely Size ( Total Assets) and Leverage. The analytical tool used is multiple regression using SPSS version 25. The research results show that there is no influence between ESG and financial performance (ROA) with a sig value. 0.264. ESG has no effect on company value (Tobin) with sig. 0.396. ESG and financial performance (ROA) have no effect on company value (Tobin) sig. 0.417 and 0.879.
RESILIENSI KAPASITAS ANGGARAN DAERAH: PENGUKURAN PADA KONDISI PANDEMI COVID-19 indriani, Ika kurnia; Cahyowati, Anik; widodo, Agus
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.6513

Abstract

The most significant factor in managing COVID-19 cases is the local budget capacity. The local government will be able to effectively implement strategic programmes during the COVID-19 epidemic while also sustaining regional economic growth, especially to its significant fiscal capacity. The budget capacity assessment attempts to examine the capacity of municipal governments in Indonesia to effectively administer the APBD. The assessment of budget capacity resilience employ a descriptive quantitative methodology involving measures such as budget solvency, financial independence, and service-level solvency. The assessment results indicate that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the greatest budget capacity index. The government with the highest ranking possesses the capacity to effectively manage unprecedented crises like the COVID-19 pandemic. Meanwhile, the municipalities of Bengkulu, Bontang, and Tegal have the lowest budget capacity index.
Co-Authors AGUS WIDODO Agus Widodo Andjioe, Oscar Rynandi B2092151009, PERDHIANSYAH Fiorintari, Fiorintari Fiorintari, Fioritari Ida Ayu Putu Sri Widnyani Ika Kurnia Indriani Indriani, Ika Kurnia Irawati, Rika Kartawati Mardiah Lestari, Melati Pramudita Mahyus, Mahyus Merry Triani Murti Puspita Rukmi Nur, Uray M. Prasetyo, Henri Sari, Arindya Sari, Wida Arindya Soraya Soraya Wana, Desty Yani Riyani Yohanes Adi Nugroho