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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM RUFATA: Training in Preparing Simple Financial Reports for Rufata MSMES Hartanti, Rina; Sipayung, Emma Saur Nauli; Tajib, Erny
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.220

Abstract

The important role of MSMEs in the history of reducing unemployment rates during the economic crisis in Indonesia and as a booster for economic recovery after the Covid-19 pandemic cannot be separated from the creativity and hard work of MSME entrepreneurs in maintaining the sustainability of their businesses. The sustainability of MSME businesses will be maintained if MSME entrepreneurs not only carry out various innovative efforts to sell their business products or services but must also be able to manage the financial results of their business by increasing their knowledge and skills in preparing financial reports for all economic transactions of their business. Likewise, Rufata MSME entrepreneurs really need training from teachers or lecturers. The Bachelor of Accounting Study Program, Faculty of Economics and Business, Trisakti University collaborates with the Rufata MSME Coordinator, Cikokol Village, Pancoran District, South Jakarta, held a Community Service (PKM) program with the title: "Training on Preparing Simple Financial Reports for Rufata MSMEs", so that MSME entrepreneurs are not only able to make simple financial reports from economic transactions of their business businesses correctly in accordance with SAK EMKM, but also can analyze and evaluate the sustainability of their business and can make appropriate decisions for business development. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 58 to 73
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MODEL GROVER, CASH HOLDING, STRUKTUR MODAL, DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN Fadhila, Nadya Arifah; Sipayung, Emma Saur Nauli
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19239

Abstract

Penelitian  ini  bertujuan  guna melakukan analisis Prediksi Kebangkrutan Dengan Model Grover, Cash Holding, Struktur Modal, dan Komisaris Independen terhadap Nilai Perusahaan sektor consumer non cylical  yang tercatat oleh BEI periode 2019-2021.  Terdapat 67 perusahaan dengan periode 3 tahun menjadikan sampel berjumlah 123 sampel.  Variabel  independen  pada  penelitian  ini  yakni Grover, Cash Holding, Struktur Modal, dan Komisaris Independen, sementara  variabel  dependennya  yaitu nilai perusahaan.  Metode yang  dipergunakan  pada penelitian  melibatkan penggunaan metode  analisis  regresi  berganda.  Temuan  penelitian memperlihatkan bahwasanya tidak adanya pengaruh positif model grover terhadap nilai perusahaan. Tidak didapatkan pengaruh positif cash holding terhadap nilai perusahaan, ada pengaruh positif struktur modal terhadap nilai perusahaan, dan tidak ada pengaruh komisaris independen terhadap nilai perusahaan.