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All Journal Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Abdiraja Jurnal Ekonomi dan Teknik Informatika JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat JCSE: Journal of Community Service and Empowerment Jurnal Akuntansi Pajak dan Manajemen
W, Caecilia Rosma
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Journal : Jurnal Ekonomi dan Teknik Informatika

 1 
PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH DI KABUPATEN PURWOREJO Caecilia Rosma W
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 6 No 2 (2018): Jurnal Ekonomi Dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.605 KB)

Abstract

The implementation of the regional autonomy policy is supported by the financial balance between the central government and regional governments as stated in Law No. 33 of 2004concerning Financial Balance between Central and Regional Governments. In the Act, what ismeant by the balance between the central and regional governments is the existence of agovernment financing system, which includes the financial division between the central andregional governments and regional distribution in a proportional, democratic, fair and transparentmanner by taking into account the potential, conditions and needs of each area. Equalization of inter-regional financial capabilities is intended to reduce capacityinequality between regions through the application of formulas that take into account regionalneeds and potential through the General Allocation Fund (DAU). In the implementation of regionalautonomy Regional Original Revenue (PAD) is also needed to provide flexibility to the regions inseeking funding as a manifestation of the principle of decentralization, as well as for the welfare ofthe people in the region, given the source of regional income received also has limitations. In carrying out efforts to increase the implementation of regional autonomy and the successof the decentralization system, it is necessary to analyze the General Allocation Fund (DAU) andRegional Original Revenue (PAD) on Regional Expenditures. This study aims to analyze thedominant income factors for regional spending, especially in Purworejo Regency for the period2010 to 2017. The results obtained are stated by the coefficient of determination value 0.966, which meansthat the general allocation fund and the original revenue area have a positive and significant effecton the regional expenditure with the contribution value of 96.6%. Partially, the general allocationfund has no effect on the regional expenditure and the original revenue of the region has an effecton the regional expenditure with a significance value of 0.006. Simultaneously, general allocationfund and local own revenue have positive and significant influence to local expenditure inPurworejo Regency with significance value 0.000.
ANALISIS PENGELOLAAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM) DI KECAMATAN KUTOARJO Caecilia Rosma Widiyohening; Riya Sapta Dewi
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 10 No 1 (2022): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v10i1.185

Abstract

Accounting is the main means to support a business implementation process. Many factors cause failure in small and medium micro businesses (UMKM. One of them is the low financial report. With financial statements the company can find out the condition of a company. Micro, Small and Medium Enterprises (UMKM) as a supporter of the nation's economy until now there are still many who have not applied accounting in running their businesses. This study aims to identify and analyze the application of accounting in Micro, Small and Medium Enterprises (UMKM) as well as constraints faced in them. The population in this study were MSMEs in Kutoarjo Sub-district engaged in trade and manufacturing. The method of taking research samples using random sampling which amounted to 93 respondents with an error rate of 10%. Data obtained through the results of questionnaires and documentation. The analysis technique of this study is qualitative descriptive. The results of this study indicate that of 93 respondents, (55.91%) UMKM in Kutoarjo District have recorded sales and (59.14%) records of purchases. For recording inventory (35.48%), costs (41.94%) and salaries only (23.66%). The obstacles that hampered UMKM in the application of accounting include UMKM assuming that making financial reports is too difficult. In addition, many UMKM do not understand and do not know how to make financial reports and there is no need for accounting applications.
PENERAPAN APLIKASI ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KERIPIK TEMPE SANAH Widiyohening, Caecilia Rosma
Jurnal Ekonomi dan Teknik Informatika (JNETI) Vol 11 No 2 (2023): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v11i2.226

Abstract

Micro, Small, and Medium Enterprises of Tempe Chips Sanah is one of the manufacturing companies engaged in industry or manufacturing that produces tempe chips. Accounting records for Micro, Small, and Medium Enterprises Sanah Tempe Chips are still very simple and manual, namely recording cash in, cash out, and accounts receivable. Micro, Small, and Medium Enterprises Sanah Tempe Chips have not made a distinction on assets, this is due to a lack of knowledge about how to prepare financial statements. This results in the company's financial information being inaccurate. The research method in this study uses quantitative data, namely about the average number of production per month, the selling price of the product, and the salaries of employees. Researchers compiled financial reports for Micro, Small, and Medium Enterprises with Tempe Sanah Chips using the Accurate Accounting version 4 application. Accurate Accounting version 4 is accounting software that has provided accounts that can be adapted to the type of company, making it easier to prepare financial reports. The reports produced are statements of financial position, income statements, and notes to financial statements as of January 31, 2021 in accordance with accounting principles based on Financial Accounting Standards for Micro, Small, and Medium Entities. The results of this final report are financial reports on the Tempe Sanah Chips MSME using the Accurate Accounting version 4. Financial report is made to find out information about the statement of financial position, profit report so that it can be used as a means of making decisions in the future. While the application is used so that the process of preparing reports is faster and more accurate.
Co-Authors Agus Dwi Atmoko Ayuningtyas, Pratika Lutfi Ashar Mauludin, Lutfi Ashar Pratika Ayuningtyas Prihatini, Fadila Risma Riya Sapta Dewi Supriono Supriono Supriono