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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Akuntansi Kompetif Coopetition : Jurnal Ilmiah Manajemen AMMA : Jurnal Pengabdian Masyarakat KIC
Wida Rahmayani, Melia
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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Inclusive Financial Empowerment for MSMEs: Strengthening Capacity for Sustainable Growth through Digital Financial Literacy and Financing Nusa Perdana, Petrolis; Ngirfan, Achmad; Wida Rahmayani, Melia; Heryah, N.; Wahyudin Zarkasyi, M.; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.06

Abstract

This community development initiative aimed to enhance Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through increased financial inclusivity and digital financial literacy, addressing challenges in sustainable growth. With a structured approach, the program collaborated with government-backed financial institutions, specifically the Pusat Investasi Pemerintah (PIP) and Pegadaian, to broaden access to tailored financing schemes. Digital financial literacy workshops were conducted to empower MSME, especially in Bandung urban area and rural area across West Java, with the skills to leverage financial technology for effective business management. The methodology encompassed participatory training, counseling, and monitoring to ensure practical knowledge application among 67 MSMEs participants across Bandung. Evaluation showed substantial improvements: 80% of participants secured financing through UMi and Pegadaian’s gold-pawn schemes, and 75% exhibited enhanced proficiency in digital financial tools, resulting in notable business efficiency gains. Despite limitations in digital infrastructure, particularly in rural areas, the program underscored the significance of accessible financial services and digital literacy for MSME resilience. Future recommendations emphasize expanding digital infrastructure, continuous training, and inclusive financing initiatives to foster MSMEs contributions to Indonesia’s economic sustainability.
Pemberdayaan Ekonomi Masyarakat Melalui Revitalisasi Unit Pengelola Keuangan (UPK) Kelurahan Cicurug Riyadi, Wulan; Z.Nur, Latief; Hernita, Nita; Wida Rahmayani, Melia; Achmad Mahiri, Eli
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

The purpose of this PKM is to provide understanding and knowledge about productive UPK management, based on the phenomenon that occurred at UPK Cicurug Village in Majalengka Regency, West Java, namely regarding strategies for handling problem loans through credit analysis training and strengthening organizational governance through organizational training, as well as encouraging the creation of good governance manage UPKs that are competitive in accordance with the nature of their presence, namely to improve the economic welfare of the village community. The PKM method used is by providing training related to financial management and credit analysis. It is hoped that this PKM activity will provide UPK members with an understanding in the field of financial management that can increase and a change in mindset for the community and UPK managers to be more professional and able to run the UPK organization well through community economic empowerment programs.
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA BARAT PERIODE 2018-2021 Wida Rahmayani, Melia; Kurnadi, Engkun
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.962

Abstract

Kemandirian Keuangan Daerah dalam otonomi daerah adalah kemampuan pemerintah daerah untuk membiayai sendiri kegiatan pemerintahan, pelayanan kepada masyarakat dan mengelola keuangan daerah terutama Pendapatan Asli Daerah (PAD) dan Tingkat Pertumbuhan Ekonomi tanpa mengandalkan sebagian besar bantuan dari pemerintah pusat. Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Daerah dan Retribusi daerah terhadap Kemandirian Keuangan Daerah Kab/Kota di Provinsi Jawa Barat Periode 2018-2021 secara parsial. Metode analisis yang digunakan adalah metode analisis deskriptif dan verifikatif. Pemilihan sampel dalam penelitian ini menggunakan metode sensus Sampling, dan sampel dari penelitian ini yaitu seluruh Kabupaten/Kota di Provinsi Jawa Barat yang berjumlah 135 Kabupaten/Kota dalam kurun waktu 2018-2021. Alat analisis yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil pengujian yang diperoleh dalam penelitian ini menunjukan Pajak Daerah berpengaruh signifikan tehadap Kemandirian Keuangan Daerah, Retribusi tidak berpengaruh signifikan terhadap Kemandirian Pembangunan Daerah.
KUALITAS SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN Wida Rahmayani, Melia
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1341

Abstract

Macetnya klaim BPJS RSUD Majalengka pada tahun 2021 yaitu sebesar Rp 21 Miliyar. Sehingga penyususan laporan keuangan memerlukan waktu yang cukup lama dan tingkat keandalannya akan lebih sulit di pertahankan. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia dan pengendalian intern terhadap keterandalan pelaporan keuangan. Populasi dalam penelitian ini yaitu seluruh pegawai yang ada di RSUD Majalengka, teknik pengambilan sampel menggunakan teknik purposive sampling. Dengan menggunakan sampel sebanyak 53 pegawai, pengumpulan data dilakukan dengan kuisioner. Analisis data yang digunakan adalah analisis regresi berganda dan analisis koefisien determinasi yang dilakukan dengan uji asumsi klasik, selanjutnya uji kelayakan model dan uji hipotesis dengan bantuan program SPSS versi 26. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia tidak berpengaruh signifikan terhadap keterandalan pelaporan keuangan; pengendalian intern berpengaruh signifikan terhadap keterandalan pelaporan keuangan.
The Role of Business Fields in Increasing West Java Economic Growth Post Covid-19 Hernita, Nita; Wida Rahmayani, Melia; Riyadi, Wulan; Hakim, Abdul
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/9gfjp496

Abstract

Research aim : This study aims to find out the role of the business field in economic growth in West Java as a result of the post-covid-19 impact. Design/Method/Approach : This study uses a qualitative descriptive method with a review of various literature. Research Finding : The results of this study indicate that the economic growth in West Java that has contracted the most is the Government Administration, Defense and Compulsory Social Security sector, which is minus 6.35% and the fastest improving is the Transportation and Warehousing sector with an economic growth rate in the second quarter of 17.85 %. Efforts to accelerate the improvement of economic recovery in West Java must start from domestic demand which must be maintained by accelerating the economy by strengthening regional fiscal expansion, encouraging investment realization and continuing infrastructure development, as well as the continuity of main business activity activities. Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -
Pengaruh Firm Size, Gross Profit Margin dan Good Corporate Governance terhadap Income Smooting Wida Rahmayani, Melia; Febri Sayidil Umam, Mochamad; Syaharani, Inka
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 3 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/gm0t5z93

Abstract

Income smoothing is a form of earnings management practiced by companies to reduce fluctuations in reported earnings, either artificially or in real terms. This study aims to provide empirical evidence regarding the influence of firm size, gross profit margin, and good corporate governance on income smoothing practices in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was used with secondary data obtained from annual financial statements. The sampling technique used was purposive sampling, resulting in a sample of 18 companies and a total of 90 observations. The data were analyzed using panel data regression with EViews 12. The results show that firm size has no significant effect on income smoothing. In contrast, gross profit margin and good corporate governance have a significant effect on income smoothing in the observed companies. Keywords: Firm Size, Gross Profit Margin, Good Corporate Governance, Income Smoothing.
Co-Authors Abdul Hakim Achmad Mahiri, Eli Citra Sukmadilaga Febri Sayidil Umam, Mochamad HERNITA, NITA Heryah, N. Kurnadi, Engkun Ngirfan, Achmad Petrolis Nusa Perdana, Petrolis Nusa RIYADI, WULAN Syaharani, Inka Wahyudin Zarkasyi, M. Winarningsih, Srihadi Z.Nur, Latief