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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Pengabdian Mitra Masyarakat
Kurnianingsih, Henny Triastuti
Universitas Islam Sumatera Utara
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Metode Beneish Ratio Index dalam Pendeteksian Financial Statement Fraud (Sudi Kasus Perusahaan Konsumsi di Bursa Efek Indonesia) Henny Triastuti Kurnianingsih; Mitha Alvionita Siregar
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.381 KB) | DOI: 10.30743/akutansi.v6i1.1405

Abstract

The research aims to analyse and explain: 1) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017, classified as manipulator; 2) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017, classified as non-manipulator; 3) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017 which belongs to grey company. The population in this study was 42 consumption companies listed on the Indonesia Stock Exchange in 2016-2017. Sample collection techniques using the purposive sampling method. Data collection techniques using documentation techniques. The data analysis technique used is quantitative descriptive analysis using the Beneish Ratio Index. The results of this research are: 1) Companies of consumption that are categorized as manipulator in 2016 as many as 2 companies or 9.52% and year 2017 as many as 2 companies or 9.52%. 2) Consumption companies classified as non manipulator in the year 2016 as much as 19 companies or 90.48% and 2017 as many as 17 companies or 80.95%. 3) The company of consumption which belongs to grey company in the year 2016 there is no company that belongs to Grey company and year 2017 as many as 2 companies or 9.52%.
Peningkatan Kualitas Penyusunan Laporan Keuangan UMKM Melalui Aplikasi Pencatatan Dan Pelaporan Keuangan SIAPIK (Pada UMKM Anyaman Menday Gallery & Souvenir) Sri Rahayu; Henny Triastuti Kurnianingsih; Farida Khairani Lubis; Eva Harlia; Suginam
JPM: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Oktober 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v3i2.696

Abstract

Small & Medium-Sized Enterprises (SMEs) face obstacles in preparing financial reporting according to standards, they do not know how much pure profit they will get, they do not understand basic knowledge of financial records, they do not understand financial application knowledge, and they have difficulty obtaining financing from financial institutions. The purpose of this community service is to increase understanding of basic knowledge of financial recording and improve the ability to operate financial applications through education and training in financial accounting based on the SIAPIK Financial Recording and Reporting application. The community service involved the SMEs of Wicker Menday Gallery & Souvenirs as well as Assistance in Dusun III Pantai Cermin. This community service is to explain and inform SIAPIK to UMKM Woven so that it can produce financial reports that are easier for both internal and banking needs. The method used in the training is a face-to-face & mentoring method, namely by analyzing and problem solving. Financial bookkeeping material is presented with lectures, training, questions and answers, demonstrations, and solving cases. The material is made in a simple and attractive way so that financial accounting material is easy for SMEs to understand. The results in training and mentoring are that, first, using SIAPIK is easy and can be used on several devices; secondly, the SIAPIK application can generate financial reports and financial analysis that can be used for internal or external purposes. However, SIAPIK needs to be assisted on an ongoing basis because the financial literacy and digital literacy of SMEs are not evenly distributed as a whole.
PENINGKATAN LITERASI KEUANGAN UNTUK MEMBANGUN INTEGRITAS ANAK-ANAK SEKOLAH KELURAHAN TANAH ENAM RATUS KECAMATAN MEDAN MARELAN Ilmiha, Jalilah; Rangkuti, Lusi Elviani; Kurnianingsih, Henny Triastuti; Naeruz, Mila; Apriandi, Azhar; GP, Sherly Tania
Jurnal Pengabdian Mitra Masyarakat Vol 3, No 2 (2024): Edisi Maret
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v3i2.9782

Abstract

Financial literacy is the knowledge, skills and beliefs that influence attitudes and behaviors to improve the quality of decision-making and financial management to achieve public financial welfare. The understanding of financial literacy is one of the things that must be strengthened so that people can become wiser in making financial decisions. The results of observations and interviews conducted in Kelurahan Tanah Enam Ratus, Medan Marelan Subdistrict, we describe how many children spend their money to play online games on mobile applications, even they are not aware of topping up games repeatedly. This community service activity aims to provide an understanding of financial literacy and integrity from an early age, so as to improve the quality of students' insights, knowledge, value skills and attitudes. The implementation of this service at Harapan Bangsa Islamic Elementary School, Neighborhood VI, Tanah Enam Hundred Village. The students will be taught to learn independently and practice not relying on their parents from an early age through saving habits. The method used is through observation, interviews and theoretical presentation and training which begins with an explanation related to financial literacy and integrity. Direct explanation and training to students through financial literacy simulations by saving money carried out for seven days by putting it into each envelope. The implementation of financial literacy activities for students in schools to build integrity is expected to produce a generation that can manage their finances wisely and form individuals to be responsible and trustworthy. This service is expected to improve financial literacy and integrity attitudes so as to foster students' interest in saving from an early age and teach discipline and careful planning as well as increasing awareness to achieve success in the future.
Co-Authors Apriandi, Azhar Eva Harlia Farida Khairani Lubis GP, Sherly Tania Ilmiha, Jalilah Mitha Alvionita Siregar Naeruz, Mila Rangkuti, Lusi Elviani Sri Rahayu Suginam