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All Journal Majalah Ekonomi Jambura Economic Education Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Applied Management and Business (JAMB) Behavioral Accounting Journal Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) International Journal of Community Service (IJCS) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics and Management Sciences Equity
Bayu Rama Laksono
Universitas PGRI Adi Buana Surabaya
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Menyusun Laporan Keuangan Sederhana UMKM Di Kelurahan Dukuh Menanggal Kecamatan Gayungan Kota Surabaya Bayu Rama Laksono; Nurdina Nurdina; Martha Suhardiyah; Mutiara Rachma Ardhiani; Nashrudin Latif
Ekobis Abdimas Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.2.2.4860

Abstract

Skala usaha besar maupun kecil sangat membutuhkan laporan keuangan. Kebutuhan membuat buku catatan terkait pengeluaran, pemasukan, kas utama, stok barang dan inventaris barang diperlukan untuk memastikan transparansi dan alokasi lalu lintas keuangan. Aspek pengeluaran menunjukkan posisi modal usaha yang telah dikeluarkan melalui alokasi biaya-biaya tepat guna. Aspek pemasukan memastikan transaksi hasil penjualan dan piutang diketahui telah menjadi pendapatan usaha. Aspek kas utama membentuk akumulasi informasi antara pengeluaran dan pemasukan untuk memastikan posisi usaha dalam kondisi untung atau rugi. Aspek stok barang mencermati upaya ketersediaan barang dalam proses keluar masuknya transaksi. Sedangkan aspek inventaris barang dilakukan untuk mengendalikan aset usaha tetap efektif dan efesien digunakan. Kelima aspek terangkum dalam laporan keuangan sederhana dibuat menjadi upaya Usaha Mikro, Kecil dan Menengah (UMKM) menjamin keberlangsungan usaha. Aspek penting itu menjadi bidang garapan tim Pengabdian Pada Masyarakat (PPM) Fakultas Ekonomi dan Bisnis Program Studi Akuntansi Universitas PGRI Adi Buana kepada UMKM di Kelurahan Dukuh Menanggal, Kecamatan Gayungan, Kota Surabaya, melalui arahan dalam menyusun laporan keuangan sederhana.
Pembelajaran Secara Daring atau Luring, Manakah yang Lebih Efektif untuk Mata Kuliah Pengantar Akuntansi? Sofie Yunida Putri; Bayu Rama Laksono
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.224

Abstract

Along with the development of learning technology, it also developed. Initially, lectures could only be carried out face-to-face between lecturers and students. However, online lectures are now an alternative method when face-to-face lectures are impossible. This research is a comparative study that compares students’ level of understanding when lectures are held online and carried out offline to find out which is more effective when it is related to the level of understanding obtained by students. Student’s perspective is also one of the considerations in this study, students are asked to fill out a questionnaire regarding their level of understanding to be studied and compared with the stimulus in the form of a Pre-Test, Pre-Test Discussion, and Material Explanation to be studied by students' responses in the form of Post-Test scores before the lecture ends. Class leaders were also interviewed directly to find the right learning methods, especially as new students in the Introduction to Accounting course. The results of the student Pre-Test and Post-Test assessments show that grades when lectures are held offline, are better than grades when lectures are held online. 191 out of 193 students chose offline lectures as more suitable for their understanding, especially in the Introduction to Accounting course. The class president also mentioned connection problems during an interview as the main obstacle when lectures were held online.
PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO Bayu Rama Laksono; Acynthia Ayu Wilasittha
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.117

Abstract

Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.
Pengaruh Akuntansi Manajemen Lingkungan dan Green Innovation terhadap Nilai Perusahaan di Indonesia Melani Delia Depitasari; Bayu Rama Laksono
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3951

Abstract

Companies play a crucial role in preserving the environment because they are the main contributors to air pollution and damage in indonesia. This study aims to analyse the effect of environmental management accounting and green innovation on firm value in indonesia. The research method used is quantitative by untilising secondary data from financial reports and sustainability reports. The research sample consist of 246 companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with the sampling technique using purposive sampling method. The results showed that environmental management accounting has no effect on firm value, while green innovation is proven to have an effect on firm value.
PENERAPAN APLIKASI BERBASIS ACCESS PADA UMKM KELOMPOK TANI KOPI SUMBER KEMBANG JEMBER JAWA TIMUR UNTUK MEWUJUDKAN KAMPUNG WONDER COFFEE Putra, Rediyanto; Kusumaningtias, Rohmawati; Yanthi, Merlyana Dwinda; Hidayat, Rendra Arief; Laksono, Bayu Rama; Nerisafitra, Paramitha
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 2 (2024): Vol. 5 No. 2 oktober 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i2.5981

Abstract

Pencatatan manual oleh UMKM menjadi salah satu tantangan bagi pemilik usaha dalam menilai status keuangan dari usahanya, hal ini disebabkan minimnya keakurasian data keuangan dengan metode manual. Oleh sebab itu salah satu tujuan dalam kegiatan PKM ini adalah untuk membahas salah satu program pengenalan teknologi dari para penulis yakni penerapan sistem pencatatan akuntansi menggunakan aplikasi berbasis access dalam meningkatkan pengoprasian dan administrasi masalah keuangan dalam mengembangkan sistem pencatatan keuangan dengan memfasilitasi pemantauan keuangan usaha oleh pemilih sebagai pedoman pengambilan keputusan usaha. Sistem yang diusulkan akan menyediakan platform untuk mendokumentasikan transaksi pembelian, penjualan, dan pelacakan inventaris. Pada kegiatan ini menggunakan metode wawancara, observasi, dan dokumentasi. Kegiatan praktik ini menghasilkan laporan keuangan yang komprehensif dan tepat, termasuk laporan pembelian, penjualan serta persediaan. Hasil kegiatan menunjukkan bahwa Wanita tani kopi sumber kembang telah memahami bagaimana cara untuk mengoperasikan aplikasi keuangan berbasis access ini. Selain itu, hasil kegiatan juga menunjukkan bahwa wanita tani kopi Sumber Kembang telah siap untuk menggunakan aplikasi keuangan ini.
The Mindset Change of a Saving Paradigm in to an Investment Paradigm: A Managing Finance for Indonesian Students in the Philippines Permatasari, Intan Kurnia; Permatasari, Ika; Laksono, Bayu Rama; Putikadea, Insyirah
International Journal of Community Service (IJCS) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i1.1178

Abstract

The purpose of this community service activity is to introduce the latest investment instrument products to the public, especially Indonesian students in the Philippines, on the importance of financial literacy knowledge in improving financial management skills through investment instruments. This is important to do considering that investment is a provision for students in terms of financial management, so that during the study abroad period students can manage finances wisely and have a long-term thinking orientation. If supported by strong financial planning and adequate management skills, then development constraints for the long term in terms of finance will be optimally mitigated. The method used in achieving this goal is training on the introduction of investment instruments and how to choose investment instruments, how to transact in investment, how to determine which investments are good and bad, investment strategies, and maintaining the psychological stability of an individual investor. The evaluation results showed that 90% of the training participants agreed that during the training the students gained new insights on how to invest and helped the students understand the importance of managing finances well. This community service activity received a positive response and motivated participants to be more actively involved in increasing their interest in investment. A total of 98% of participants were interested in investing. Of the 98% who were interested in investing, 40% chose mutual funds as their investment instrument, 19% chose stocks, 17% chose bonds, 5% chose property, 2% chose crypto, and the remaining 17% had yet to decide which investment instrument to choose. The recommendation given to students to advance their understanding of investment is that students are expected to set aside 10-20% of their pocket money every month for low to medium risk investments, such as mutual funds, deposits, or precious metals.
Pengenalan Manajemen Investasi dan Pasar Modal Bagi Masyarakat Migran Indonesia Di Malaysia Bhilawa, SE, Ak, M.Si, CA, Loggar; Hariyati, Hariyati; Satyawan, Made Dudy; Laksono, Bayu Rama
Abimanyu : Jornal of Community Engagement Vol 5 No 1 (2024): February 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v5n1.p50-55

Abstract

The purpose of this service activity is to provide education and assistance to the community, especially Indonesians residing in Malaysia, on the importance of investing part of their income and provide educational training on one form of investment, namely the capital market. This means that upon returning from overseas, PMI can become entrepreneurs and develop the family economy independently. Even if the capital obtained is sufficient, without family encouragement and sufficient financial management skills, it will not encourage migrant workers not to return to migrate. The skills to build a business by looking at potential, opportunities, capital, management, and good prospects will be very much needed for PMI in the homeland. Strong financial planning and adequate management skills make obstacles in development for the long term in terms of finance optimally mitigated. The specific target through this mentoring and training is that each partner will be able to know the importance of investing compared to saving, change the paradigm of saving society to investment society, and become an individual investor to increase the wealth and economy of the partner's family in the future. The methods that will be used in achieving these goals are tutorials, training on the introduction of the capital market, as well as training and mentoring on how to trade stocks, choose stocks, determine good and bad stocks, stock trading strategies, and maintain the psychological stability of an individual investor. Keywords: investment, capital market, mentoring, PMI, Malaysia
Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

Abstract

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research.   Keywords: Leximancer, ESG, ESG themes, ESG concepts.
Development of Equity Crowdfunding Platform Since the Approval of POJK No.37/POJK.04/2018 in Assisting IKN Infrastructure Development Kushi Alifia Pratiwi; Bayu Rama Laksono
International Journal of Economics and Management Sciences Vol. 2 No. 4 (2025): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i4.1062

Abstract

This study investigates the impact of equity crowdfunding on significant infrastructure projects in Indonesia, with a focus on those that fall under the regulatory framework outlined in POJK No. 37/POJK.04/2018. It addresses the following research question: How does equity crowdfunding contribute to Indonesia's infrastructure financing? Its narrow focus on the use of crowdfunding for infrastructure fills a gap in the literature, which often lacks empirical research unique to Indonesia. Using a mixed-method approach that combines qualitative insights from stakeholder interviews with quantitative analysis of crowdfunding data, the study finds that although equity crowdfunding has the potential to mobilize capital for infrastructure, obstacles include investor protection, regulatory compliance, and project scalability. The study emphasizes the crucial role of regulatory frameworks and specially designed financial products in determining the outcomes of crowdfunding. In the end, the study recommends changing policy to create an atmosphere that is favorable to crowdfunding, improving financial, and aiding Indonesia's sustainable development goals.
Investment Literacy as a Strategy to Enhance Financial Independence and Economic Resilience among Academicians in Thailand Putikadea, Insyirah; Permatasari, Ika; Laksono, Bayu Rama; Permatasari, Intan Kurnia
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1630

Abstract

The recent trends in the global financial instruments provide innovation as well as diversification. The digitalisation of finance has made investment opportunities more accessible, but simultaneously brought new problems, especially to retail investors who might lack the financial literacy to assess the risks of the market and identify fraudulent investment offerings. However, the lack of understanding of financial management and investment practices also happens among academics. This study aims to strengthen investment literacy for creating a base of financial independence and economic well-being among the students and lecturers of the Institute of Science, Culture, and Innovation at Rajamangala University of Technology Krungthep (RMUTK) in Thailand. Using a participatory framework, the project was developed in five consecutive steps: problem identification, reference and gap analysis, solution design, implementation, and evaluation. The results indicated that there was a significant improvement in the knowledge and awareness of the participants about financial and investment concepts, most importantly ability to distinguish between savings and investments and the understanding of such investment instruments such as mutual funds, bonds, exchange-traded funds (ETFs), and digital assets. Further, it showed increased confidence in the students and lecturers regarding their personal finance management and their distribution of income to investment.
Co-Authors Acynthia Ayu Wilasittha Arfiana Dewi Bhilawa, SE, Ak, M.Si, CA, Loggar Christina Menuk Sri Handayani Ferry Hariawan Fery Hariawan Hariyati Hariyati Ika Permatasari Insyirah Putikadea Kushi Alifia Pratiwi Made Dudy Satyawan Martha Suhardiyah Melani Delia Depitasari Merlyana Dwinda Yanthi Mohammad Afrizal Miradji Mutiara Rachma Ardhiani Nashrudin Latif Nashrudin Latif Nashrudin Latif Nerisafitra, Paramitha Nurdina Nurdina Permatasari, Intan Kurnia Rediyanto Putra Rendra Arief Hidayat ROHMAWATI KUSUMANINGTIAS Sigit Prihanto Utomo Siti Istikhoroh Siti Samsiyah Sofie Yunida Putri Sutama Wisnu Dyatmika Tony Susilo Wibowo Yuni Sukamdani