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All Journal Jurnal Ilmu Sosial dan Humaniora Dirkantara Indonesia Jurnal Ilmiah Akuntansi
Yunita Kusumaningrum
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Economics, Econometrics & Finance Education Other

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Meningkatkan Pengetahuan dan Keterampilan UMKM Melalui Strategi Pemasaran dan Keuangan Lestari, Henny Setyo; Hermawan, Asep; Y. Agus Bagus Budi N; Rahmadina Ardelia; Yunita Kusumaningrum
Dirkantara Indonesia Vol. 2 No. 2: September-Februari 2024
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v2i2.70

Abstract

This community service activity was carried out at the Azalea Sector GDC, Cilodong sub-district, Depok City. The partners of this activity are micro and small businesses. MSME actors generally only keep simple records in the form of income and expenses. There are even those who do not record operating expenses, so that the business is seen to be generating large profits because expenses are not recorded properly. The result is that the records do not reflect the actual financial condition of the business. The problem faced by partners is that there is no training on increasing knowledge and management of SMEs seen from the marketing and financial aspects of their business directly. The solution needed for this problem is the provision of training for MSMEs in terms of managing finances using accounting and financial management. The output of this solution is the partner's ability to easily use accounting to improve the financial performance of their business. The output of this solution is in the form of partner knowledge about good and correct business financial management
Meningkatkan Keaktifan Siswa melalui Proyek Kewarganegaraan Antikorupsi di SMK Pawyatan Daha 2 Kediri Idang Ramadhan; Yunita Kusumaningrum; Hanik Tri Wilujeng
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 1 (2024): Maret 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v3i1.3091

Abstract

This study was motivated by the low student activeness at Pawyatan Daha 2 Kediri Vocational High School (SMK), Kediri City. This research is included in the Kemmis & McTaggart model of classroom action research through a civic project containing anti-corruption material. The subjects of this study were students of class XII Office Automation and Governance (OTKP) 1 totaling 35 students consisting of 1 male student and 34 female students. The sample selection was carried out by saturation sampling, where all members of the population were sampled in the study. Data in this study were collected using observation, questionnaire, and documentation techniques. Data analysis used in this research is a descriptive analysis technique with percentages. The results of this study indicate that the implementation of anti-corruption citizenship projects can increase the activeness of class XII students of Office Automation and Governance (OTKP) 1 at SMK Pawyatan Daha 2 Kediri in the odd semester of the 2022/2023 academic year, this is seen through five aspects, namely paying attention to lessons, cooperation, and social interaction, submitting proposals/ideas, problem-solving, discipline. The aspects that increased significantly were paying attention to lessons and discipline. In addition, this study shows that harmonizing learning methods, material characteristics, and learner characteristics is essential in preparing lesson plans that can increase student activeness.
ANALISIS PENERAPAN PSAK 65 DAN RELEVANSINYA TERHADAP PSAK 15 DAN PSAK 22 DALAM LAPORAN KEUANGAN KONSOLIDASI PT BANK MANDIRI (PERSERO) TBK TAHUN 2024 Yunita Kusumaningrum; Tiara Ayu Wardani; Diana Fitriyani Putri; Amelia Eka Diyanti; Endang Kartini Panggiarti
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pn92h225

Abstract

Thisl study aimsl to lanalyze the limplementation of PSAK 65, PSAK 15, and lPSAK 22 in lthe preparation of lconsolidated financial lstatements of lPT Bank Mandiri (Persero) Tbk. This lresearch is lqualitative and descriptive, lwith data lcollection techniques lusing documentation methods on lthe company's consolidated financial reports, annual reports, and other official documents during the reporting period of 2024. The analysis results indicate that the company has consistently applied PSAK 65 in consolidating all controlled subsidiary entities with ownership above 50%. The applicationl of PSAK 15 lhas also been lcarried out by the company inl recording investments in associate entities using the equity method after PT Bank Mandiri (Persero) Tbk acquired a 20% stake in PT Asuransi Inhealth Indonesia. The recognition and impairment testing of goodwill arising from business combinations have lbeen in laccordance with lPSAK 22. It lcan be lconcluded that lthe implementation lof these three standards ensures lthat the lconsolidated financial lstatements of lBank Mandiri (lPersero) Tbk lare prepared transparently, accurately, and lin accordance lwith generally laccepted accounting lprinciples, thus providing la comprehensive picture lof the group's lfinancial position and financial performance.
Co-Authors Amelia Eka Diyanti Asep Hermawan Diana Fitriyani Putri Endang Kartini Panggiarti Hanik Tri Wilujeng Idang Ramadhan Lestari, Henny Setyo Rahmadina Ardelia Tiara Ayu Wardani Y. Agus Bagus Budi N