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Penyusunan Anggaran Kas Bagi UMKM Azalea Depok Karnasi, Reniati; Lestari, Henny Setyo; Hartanti, Rina; Afrizal Elgi
Dirkantara Indonesia Vol. 2 No. 1: Maret-Agustus 2023
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v2i1.85

Abstract

Tujuan utama dari program pengabdian masyarakat ini adalah untuk memberikan pelatihan mengenai pengelolaan anggaran kepada UKM di Azalea Depok. Anggaran memiliki peran penting dalam perencanaan, organisasi, dan pengendalian yang berhubungan dengan pencapaian tujuan organisasi. Menurut komunikasi awal, mitra menghadapi beberapa permasalahan, yaitu Mitra masih memiliki pemahaman yang terbatas tentang konsep anggaran dan manfaatnya bagi usaha mereka. Selain itu, Mitra belum memiliki kemampuan yang memadai untuk menyusun anggaran dengan baik, dan hanya sejumlah kecil mitra yang telah melakukannya. Namun, anggaran yang disiapkan masih sederhana dan belum dapat digunakan sebagai alat perencanaan bisnis yang efektif. Permasalahan ini sebagian besar disebabkan oleh kurangnya pelatihan yang diterima oleh mitra dari lembaga pendidikan terkait. Solusi yang diusulkan dalam program pengabdian masyarakat ini diantaranya adalah meningkatkan pemahaman mitra tentang pentingnya pengelolaan anggaran dalam usaha mereka dan memberikan pelatihan dalam pengelolaan anggaran operasional, termasuk anggaran penjualan, produksi, bahan baku, tenaga kerja, dan biaya overhead. Selain itu, juga melibatkan pelatihan dalam penyusunan anggaran keuangan, termasuk anggaran kas, biaya overhead pabrikasi, dan perencanaan laba. Berdasarkan hasil pemantauan dan evaluasi, terlihat bahwa peserta pelatihan telah menguasai sekitar 60% dari materi yang diajarkan dan merasa puas dengan pelatihan yang mereka terima. Selain itu, hasil asesmen bantuan menunjukkan bahwa sekitar 60% mitra mampu mengklasifikasikan jenis anggaran dan berhasil menyusun anggaran dengan baik.
Pelatihan Digital Marketing: Membuat Konten TikTok Untuk Pemasaran Lestari, Henny Setyo; Adawiyah, Wiwik Robiatul; Ratnawati, Nirdukita; Muhammad Evirel Frasya; Maharani Dheva Dwi Safitri
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.126

Abstract

This community service activity was conducted to assist the Azalea SME Group in overcoming marketing limitations due to a low understanding of digital marketing. The objective of this activity was to enhance the participants' capacity to utilize digital media, particularly TikTok, as a marketing platform to expand market reach and increase product sales. The method used was a combination of theoretical outreach and practical training. The outreach provided basic understanding of digital marketing and the potential of TikTok as a marketing medium. The practical training covered the creation of engaging video content, the use of TikTok Ads features, and the simulation of product promotion. The evaluation of the training results was carried out through group discussions, feedback, and analysis of the video content produced by the participants. The results of the activity showed significant improvements in various aspects. Before the training, only 20% of participants understood digital marketing, but this increased to 90% after the training. The skill of creating video content increased from 10% to 85%, while the appeal of products delivered through social media rose from 15% to 75%. Additionally, the participants' interaction with consumers through social media improved from 10% to 70%. Overall, the activity demonstrated success in strengthening participants' capacity to innovate and expand marketing reach. The sustainability of the training results can be supported through follow-up training, regular mentoring, and collaboration with educational institutions and professional organizations. With this strategy, it is hoped that the Azalea SME Group can maintain the achieved success, expand business networks, and continue to grow into a competitive and high-performing business group.  
Pendeteksian Kecurangan Akuntansi bagi Pengusaha UMKM melalui Pendekatan Akuntansi Forensik dan Teknologi Sederhana Lestari, Henny Setyo; Indra Saputra
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.161

Abstract

This training aimed to improve financial literacy and accounting fraud detection skills among Micro, Small, and Medium Enterprises (MSME) entrepreneurs in Bekasi Raya. The program was conducted by the Faculty of Economics and Business at Trisakti University in collaboration with UMKM Pena 45 Bekasi Raya, combining theoretical and practical methods. Participants were introduced to forensic accounting, fraud detection techniques, and the use of simple technology-based accounting applications. The evaluation was carried out through pre-tests and post-tests. The results indicated a significant improvement, with the average score of participants increasing from 45 to 80 after the training. Moreover, participants gained a better understanding of the importance of internal control and transparent financial reporting. These findings highlight that practice-based training can strengthen MSME capacity in preventing accounting fraud and support business sustainability.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Darmawan, Andik Rusdi; Lestari, Henny Setyo
JURNAL ADMINISTRASI & MANAJEMEN Vol 13, No 3 (2023): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v13i3.3600

Abstract

Penelitian ini bertujuan untuk menguji ukuran perusahaan, profitabilitas, dan leverage terhadap nilai perusahaan. Nilai perusahaan diukur dengan Tobin’s Q, ukuran perusahaan diukur dengan ln total aset, profitabilitas diukur dengan Return on Asset, dan leverage diukur dengan Debt Equity Ratio. Penelitian ini merupakan penelitian kuantitatif deskrtiptif menggunakan data panel. Jenis data yang digunakan merupakan data sekunder yang diambil dari laporan keuangan perusahaan yang masuk dalam daftar LQ45 di Bursa Efek Indonesia tahun 2016 – 2021 dengan metode pengambilan sapel purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, Profitabilitas beperpengaruh positif signifikan terhadap nilai perusahaan, dan Leberage berpengaruh positif sinifikan terhadap nilai perusahaan Kata kunci: leverage, ROA, Size, Tobin’s Q
The Effect Of Digitization Transformation On Financial Performance: A Case Study Of Banking Companies In Indonesia Pertiwi, Silva Nurbaiti; Jamaludin, Jamaludin; Wicaksono, Ignatius Henry; Lestari, Henny Setyo; Leon, Farah Margaretha
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.547

Abstract

This study aimed to analysis the influence of digital transformation, bank size, CAR, loan & liquidity ratio, NPL, inflation and GDP growth to ROA and ROE with LLP and deposit growth as a control variable. The results of hypothesis testing from this study show that digital transformation, CAR, NPL, inflation, GDP growth and deposit growth have a significant effect on ROA. While bank size, loan ratio, liquidity ratio and LLP do not have a significant effect on ROA. As for the second model shows that digital transformation, bank size, NPL, inflation, GDP growth and deposit growth have a significant effect on ROE. While the CAR, loan ratio, liquidity ratio and LLP do not have a significant effect on ROE.
Value Relevance of Financial Information: Empirical Evidence from Indonesia Putri, Fara Ghassani; Panjaitan, Zulkarnain; Bangun, Bastanna Erlayas; Lestari, Henny Setyo; Leon, Farah Margaretha
Journal of Social Research Vol. 2 No. 8 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i8.1319

Abstract

This research aims to analyze the factors that influence stock prices. The independent variables in this research are book value per share, dividends per share, earnings per share, operating cash flow per share, and return on assets, while the dependent variable is the stock price. The research sample used 45 (forty-five) consumer cyclical industry companies that were listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used purposive sampling and the analytical method panel data regression. The results of the research explain that operating cash flow per share has a book value per share, dividends per share, and operating cash flow per share have a significant effect on stock prices, but earnings per share and return on assets have no effect on stock prices. The implication of the research that has been done is to provide direction for financial managers regarding the value relevance of financial information which can be seen from the book value per share, dividends per share, earnings per share, operating cash flow, and return on assets on stock prices. This research result is useful in the process of deciding on policies and assessing company performance. Meanwhile, the investors provide information that there is a strong relationship between financial information and stock prices.
Driving GRI-Based Sustainability Reporting through Board Characteristics and Skills in Indonesia’s Non-Financial Sector Wina; Oscar, Yosia; Lestari, Henny Setyo; Leon, Farah Margaretha
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i4.57900

Abstract

This study examines the influence of board characteristics and skills on sustainability reporting (SR) in Indonesia’s non-financial sector, focusing on companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Using the Generalized Least Squares method, the study investigates how board size, independence, gender diversity, and specific skills impact the quality of sustainability reports, assessed using the Global Reporting Initiative (GRI) standards. Results show that board size negatively affects SR, indicating that smaller boards with the right composition are more effective in enhancing sustainability disclosures. Board independence was found to have no significant impact, suggesting that merely meeting regulatory requirements may undermine its intended purpose. Board gender diversity, however, positively influenced SR, as women on boards tend to be more engaged with sustainability and stakeholders. Additionally, board-specific skills were found to have no significant effect on SR. Among control variables, firm profitability and age positively influenced SR, while leverage negatively affected it, indicating that highly leveraged firms are motivated to enhance sustainability reporting to gain stakeholder trust. This study provides valuable insights into corporate governance and sustainability reporting, offering recommendations for future research and policy improvements in Indonesia’s business ecosystem.
Faktor Penentu Resiko Kredit Perbankan di Indonesia Wiguna, Utomo Adi; Wijaya, Dewi Deliana; Leon, Farah Margaretha; Lestari, Henny Setyo
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i5.58753

Abstract

Permasalahan utama dalam penelitian ini adalah kurangnya pemahaman mendalam mengenai pengaruh faktor-faktor internal dan eksternal, seperti liquidity creation, diversifikasi pendanaan bank, ukuran bank, kualitas aset, serta kondisi makroekonomi terhadap risiko kredit (Non-Performing Loans) pada industri perbankan di Indonesia. Risiko kredit yang tinggi berpotensi menyebabkan kerugian finansial signifikan dan mengancam stabilitas sistem keuangan nasional. Oleh karena itu, penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh variabel-variabel tersebut terhadap risiko kredit menggunakan data panel bank konvensional Indonesia selama periode 2019-2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi data panel yang memungkinkan pengamatan variasi data dalam dimensi waktu dan antar entitas secara simultan, serta menggunakan software Eviews 9 untuk analisis data. Hasil penelitian menunjukkan bahwa ukuran bank, kualitas aset, dan tingkat inflasi memiliki pengaruh signifikan terhadap risiko kredit, sedangkan liquidity creation, diversifikasi pendanaan, return on asset, struktur modal, pertumbuhan pinjaman, dan produk domestik bruto tidak berpengaruh signifikan. Implikasi dari penelitian ini adalah pentingnya fokus pada peningkatan kualitas aset dan pengelolaan ukuran bank serta pengawasan kondisi makroekonomi oleh regulator untuk menekan risiko kredit, yang pada akhirnya dapat meningkatkan stabilitas dan kepercayaan dalam sistem perbankan.
Pengaruh Tata Kelola Perusahaan Terhadap Struktur Modal Di Perusahaan Consumer Non Cyclical Muhimah, Khoirul; Ardana, I Dewa Ayu Nadya Dhanari Kirana; Lestari, Henny Setyo; Leon, Farah Margaretha
REVITALISASI : Jurnal Ilmu Manajemen Vol 14 No 1 (2025): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v14i1.6732

Abstract

The purpose of this research is to analyze and provide a deeper understanding of the influence of corporate governance elements on the capital structure of non-cyclicals consumer companies listed on the Indonesia Stock Exchange. This research uses quantitative research using secondary data obtained from of company financial statements and company annual reports. This research uses a sample of companies listed on the IDX qith the non-cyclicals consumer sector for thr 2019 – 2023 period. The sample of these was 61 of companies. This results of this research indicate that board size, board meetings, firm size, tangibility, depreciation, and profitability have a negative and significant effect on capital structure. Meanwhile, board committee and age have a positive and significant effect on capital structure. In addition, there is no significant influence between board gender and capital structure.
Pengaruh Kebijakan Dewan Direksi dan Komite Audit terhadap Kinerja Perusahaan Consumer-Non Cyclicals Pitutur, Fajar Jati; Abdul Rahman, Johan Nazwar; Lestari, Henny Setyo; Leon, Farah Margaretha
REVITALISASI : Jurnal Ilmu Manajemen Vol 14 No 1 (2025): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v14i1.6726

Abstract

This study aims to analyze the influence of board of directors and audit committee characteristics on the performance of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The examined board of directors' characteristics include board size, gender diversity (female board), the number of board meetings, financial expertise (board financial expert), and board tenure. Meanwhile, the analyzed audit committee characteristics cover audit committee size and the number of audit committee meetings. Corporate performance is measured using return on assets (ROA). This research utilizes secondary data from financial and annual reports of 55 companies selected through purposive sampling. The findings reveal that the independent variables of female board, board financial expert, and audit committee meeting have a significant negative effect, while the independent variables of board size, board meeting, board tenure, and audit committee size have a significant positive effect on ROA. This study makes a significant contribution to corporate governance development, particularly in understanding how the characteristics of the board of directors and audit committee can support improved company performance.
Co-Authors Abdul Rahman, Johan Nazwar Adawiyah, Wiwik Robiatul Adelia Rahmawati Adhi Nugroho Adli Saputra Aekram Faisal Afrizal Elgi Agus Budi Hartono Agustine, Elsa Aisyah Putri Nabila Akbar, Ilham Cahyo AKBAR, MAULANA Alfad Alfarizki Alfadhilo Rolandnic Korgiza Alfian Zata Thirafi Alif Satria Ichsan Alifyyah Putri Ajar Setiadi Alya Nisrina Hafsyah Amanda Jonatan Puteri Amelinda Fairuz Azura Amelya Rahma Maulida Amirah, Nishrina Nurul Amriyadi Amriyadi Annaas Azzumar Rahman Annisa Yasmine Adeputri Badan Anton Anugrah, Fatimah Ladiza Nuradhelia Aprilriani, Giya Aprilriani, Giya Ardana, I Dewa Ayu Nadya Dhanari Kirana Ardelia, Rahmadina Arya Irawan Putra Palguna Aryanti Ratnawati Asep Hermawan Ayu Ekasari Ayu Purbaningrum Ayu Wulandari Bahtiar Usman Bahtiar Usman Bahtiar Usman Bahtiar Usman, Bahtiar BAMBANG SUSILO Bangun, Bastanna Erlayas Bayu Malindo Putra Chintia, Helda Christy Yanwar Yosapat Dabo, Mia El Darmawan, Andik Rusdi Deany Putri Aprilia Deci Novesa Carani Dewi ANGGRAENI Dewi, Rosiana Dhetoriana Permatasari Dita Ayu Nurani Dita Evelyn Elintra Kloko Djaja, Kerstan Nathanael Edwiga, Taqwa Ananda Eiyagina Tenika Eki Veronika Erny Tajib Fadilla, Akhmal Aries Fajar Rahmana Faldi Rhayhan Fanu, Ridhan Azka Hani Farah Margaretha FARAH MARGARETHA Farah Margaretha Leon FARDINI RAHMA DEWI Fariz Alfiknacio Abdat Ferina Ainul Latiefa Fibby Luthfia Georgina Maria Tinungki Gustirani, Indri Hadyan, Kamal Hani Ismahdiani Hartini Haura Raihana Tsani Effendi Hendro Prasetio Herman Situmorang Ida Susanti Idrianita Anis Ignatius, Bayiuaji Ilham Abadi Indra Maulana Indra Saputra Indri Ilma Yuannitha Indri Safitri Indriyantini, Dhiya Faza Intan Setyarini Ivan Wiryawan Jamaludin . Jannatul Mawah, Nana Jerry Ananta Ginting Jihan Mafaza Joseph Hendryawan Krisantanu Splendid JR. Dwi Mas Sukma Agung Karnasi, Reniati Kemal Reza Kholis, Muhammad Shofy Muhaiminu Kurnia Yuniarti Kurniawan Putra Perdana Laksono, Wafi Suryo Latifah Herman Leon, Farah Margaretha Maelanal Husna Maharani Dheva Dwi Safitri Maharestu, Aruna Ardya Mahsa Hisanah Dalilah Maria Albertina Dewanti Eston Marji Uliansyah Martiningtiyas, Catur Rahayu Mega Mersela Mela Aryasari Mendieta, Ariska Carollina Milah Fadhilah Kusuma Fasihu Milenia, Nadia Muhamad Albarr Khairan Muhammad Akmal Alauddin Muhammad Evirel Frasya Muhammad fauzan Muhammad Rizki Zhafran Muhammad Taofik Ismail Muhimah, Khoirul Mumpuni, Bella Putri Mutyarawati, Herlita Nabilah Salma Hersyandana Nadia Trisanti Nida Abdilla Ritonga nirdukita ratnawati, nirdukita Novia Krida Kurniawati Noviana Dwi Mas'ula Nurhaliza, Riqqah Nurizka Anindia Nurul Inayah Nuury Nurmelia Oscar, Yosia Panjaitan, Zulkarnain Pertiwi, Silva Nurbaiti Perwitasari, Indah Pitoyo, Mikha Merianti Pitriana, Ida Pitutur, Fajar Jati Powell Gian Hartono Pradana, Firmansyah Adhitya Pramesti Baskoro Dewi Pratama, Bayu Aji Pratama, Kelvin Purwidyasari, Scholastica Meillia Puspita, Grace Febiola Putra, Daffa Ikhsan Putri, Fara Ghassani Putri, Rizky Anugrah Putut Jatmiko Rafi Altaf Tjaputra Rahadiansyah, Reska Budi Rahmadina Ardelia Rahmawati Rahmawati Ramadhanti, Mutiara Reniati Karnasi Renny Risqiani Reskika, Nadira Rezalia, Vinny Rian Rizki Hidayat Riantino Septian Ricardo, Wilson Richy Wijaya Ricky Agusiady Rika Maryani Rina Hartanti Ringke Dirdia Rizki Amelia Rizky Ramzi Rahmawan Romanista Purba Rosidah Panjaitan Rowena, Janny Safitri, Dilla Ulfiani Sarah Ayu Larasati Sastraprawira, Mohamad Zahran Danes Seno Banyu Aji Yudha Pratama Serly Permatasari Sihite, Sola Grace Lasmaria Simamora, Asnita Srie Wijihastuti Subri, Ahadi Suhardono, Adhyatma Ndaru Susy Muchtar Susy Muchtar, Susy Syahid, Aliah Muthiah Syahpria, M Fadly Syarlla Martiza Eka Putri Syofriza Syofyan Tambunan, Alexandria Leonard Thomas Budiman Tiara Puspa Tiarapuspa Trisnawati Trisnawati Veren Velicia Natalie Veronika Mutianingsih Wardana, Nofrizal Bagas Wicaksono, Ignatius Henry Wiguna, Utomo Adi Wijaya, Dewi Deliana Wina Wiwi Handayani Wulansari Dewi Y. Agus Bagus Budi N Yappy, Ruddy Yasminawati, Anjani Yolanda Limbong Yudha Pratama Hendrawan Yunita Kusumaningrum Yunita Kusumaningrum Yusfania, Bilkis Yusia Bela Zulfa Sukainah