Articles
<![CDATA[Pelatihan Penyusunan Laporan Keuangan pada UMKM di Desa Boja Kecamatan Boja Kabupaten Kendal Jawa Tengah ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Yuyun Ristianawati]]>;
<![CDATA[Prihasantyo Setyo Nugroho]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>
<![CDATA[ Jurnal Pengabdian Mitra Masyarakat (JPMM) Vol 4, No 1: April (2022) ]]>
Publisher : <![CDATA[Universitas Amikom Purwokerto ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2941.546 KB)
|
DOI: 10.35671/jpmm.v4i1.1334
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) di Desa Boja Kecamatan Boja mengalami perkembangan yang disebabkan adanya upaya pemerintah daerah dalam memberikan fasilitas – fasilitas untuk membuka usaha di berbagai bidang usaha. Terjadinya covid 19 pada awal tahun 2020 juga memcu minat usaha pada warga di Desa Boja Kecamatan Boja Kabupaten Kendal. Permasalahan yang muncul adalah tidak semua UMKM secara rutin melaporkan kinerja UMKM (operasional dan keuangan) sehingga kondisi keuangan tidak dapat diketahui secara dini. Metode pengabdian menggunakan ceramah, diskusi, simulasi dan tanya jawab mengenai manfaat dan kegunaan dalam penyusunan laporan. Best Practice yang telah dipersiapkan oleh penyaji atau pemateri untuk membangkitkan hasrat dan motivasi untuk memajukan UMKM di desa Boja Kecamatan Boja Kabupaten Kendal. Hasil pengabdian menunjukkan masih diperlukannya tindakan untuk meyakinkan kepada UMKM berkenaan dengan pentingnya laporan keuangan. Beberapa peserta dapat memahami dan antusias dalam mengikuti pelatihan. Alokasi waktu dan materi yang ada perlu disesuaikan serta perlu adanya evaluasi (monitoring) dalam beberapa bulan kedepan mengenai kegiatan pelatihan tersebut.]]>
<![CDATA[ANALISIS KINERJA BPSPAMS TIRTO SUMBER MULYO SEBAGAI PERTIMBANGAN MENJADI UNIT BUMDES DI DESA MIJEN KECAMATAN KEBONAGUNG KABUPATEN DEMAK ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Yuyun Ristianawati]]>;
<![CDATA[Prihansantyo Siswo Nugroho]]>
<![CDATA[ National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET ]]>
Publisher : <![CDATA[Universitas Bina Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (243.977 KB)
|
DOI: 10.46306/ncabet.v1i1.8
<![CDATA[BPSPAMS Tirto Sumber Mulyo Mijen Village is one of the BPSPAMS in the District Kebonagung which has the task of managing water and sanitation at the village level. In the management of water and sanitation facilities at the village level it is necessary to assess the performance so that it can be evaluated for future follow-ups for the strategy or position of the management group that has been included in the BUMDes Maju Lancar unit. This performance appraisal standard uses the performance appraisal standard from the 2020 Technical Guidelines for SPAMS Management. The results of the performance appraisal show that in general the performance of BPSPAMS Tirto Sumber Mulyo is in the medium category. Partially, it shows the performance of planning in the low category, in the high-performance administration and finance, on the performance of drinking water and sanitation services in the medium category and for the performance of the partnership in the low category. The hope in the future for improving the performance of BPSPAMS together with BUMDes Maju Lancar needs to collaborate or increase cooperation with external parties such as academics, practitioners and government institutions that can increase benefits and benefits for the public]]>
<![CDATA[Pengaruh Literasi Keuangan Dan Layanan Keuangan Berbasis Teknologi Terhadap Inklusi Keuangan (Studi Kasus pada UMKM di Kabupaten Demak) ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Mirna Dyah Praptitorini]]>;
<![CDATA[Siti Shobandiyah]]>
<![CDATA[ The Academy Of Management and Business Vol 1, No 2 (2022): Juni ]]>
Publisher : <![CDATA[Edumedia Solution ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (224.522 KB)
|
DOI: 10.55824/tamb.v1i2.147
<![CDATA[The development of fintech has led to several application innovations in financial services such as payment instruments, loan tools and others that are becoming known in this digital era. Some business actors such as MSMEs in Demak Regency have also used this financial technology (fintech) for the convenience of running a business. The survey results show that MSMEs are still not optimal in the use of fintech as well as the level of inclusion is still relatively low. The problem in this study is that there is a gap regarding the effect of financial literacy and technology-based fintech services on financial inclusion. The population in this study were all MSMEs in Demak Regency. Collecting data using cross section data with sampling method using accidental sampling. The analysis tool uses double step multiple regression by performing other tests such as normality test, classical assumption deviation test, goodness of fit test and coefficient of determination test. The results show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) fintech-based financial services have a significant positive effect on financial inclusion (H2 is proven). This increasingly complex business world has an impact on the demands or desires of business people for speed in transactions which are constrained by distance and time. Increased knowledge and behavior as well as attitudes in the financial sector have an impact on the fulfillment of technology-based financial services as well as on increasing the use of financial applications]]>
<![CDATA[INKLUSI KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN DEMAK ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Yuyun Ristianawati]]>;
<![CDATA[Prihasantyo Siswo Nugroho]]>
<![CDATA[ Among Makarti Vol 15, No 2 (2022): AMONG MAKARTI (EDISI KHUSUS DIES NATALIS KE 38) ]]>
Publisher : <![CDATA[STIE AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52353/ama.v15i2.334
<![CDATA[Perkembangan teknologi keuangan di Indonesia saat ini sangat pesat. Perkembangan fintech memunculkan inovasi beberapa aplikasi dalam layanan keuangan seperti alat pembayaran, alat pinjaman dan lain-lain mulai dikenal pada masa digital ini. Pada pelaku bisnis seperti UMKM di Kabupaten Demak juga sebagian sudah memanfaatkan teknologi keuangan ini (fintech) ini untuk kemudahan bisnis yang dijalankan. Pada hasil survey menunjukkan para UMKM masih belum maksimal dalam penggunaan fintech demikian juga untuk tingkat inklusinya juga masih tergolong rendah. Populasi dalam penelitian ini adalah seluruh UMKM di Kabupaten Demak. Pengumpulan data menggunakan data cross section dengan metode pengambilan sampel menggunakan accidental sampling. Alat analisis menggunakan regresi berganda double step dengan melakukan pengujian lainnya seperti uji normalitas, uji penyimpangan asumsi klasik, uji goodness of fit dan uji koefisien determinasi. Untuk pengujian interveningnya menggunakan sobel test dengan program SPSS dan www.danielsoper.com. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap inkluasi keuangan (H1 terbukti) dan juga berpengaruh terhadap layanan keuangan berbasis fintech (H2 terbukti). Layanan keuangan berbasis fintech berpengaruh posifit signifikan terhadap inkluasi keuangan (H3 terbukti). Layanan keuangan berbasis fintech mampu memediasi pengaruh literasi keuangan terhadap inklusi keuangan pada UMKM di Kabupaten Demak]]>
<![CDATA[Variabel Cashless Dalam Memediasi Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Grobogan ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Sari Rahmadhani]]>;
<![CDATA[Sugiharti Sugiharti]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59581/jka-widyakarya.v1i2.1131
<![CDATA[The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency]]>
<![CDATA[MODEL STRUKTURAL FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERBANKAN YANG GO PUBLIC DI BURSA EFEK INDONESIA ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Yuyun Ristianawati]]>;
<![CDATA[Dewi Oktafiani]]>
<![CDATA[ E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM ]]>
Publisher : <![CDATA[STIE Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Abstrak Tujuan investor menginvestasikan dana dalam sector perbankan yang go public adalah untuk mendapat keuntungan (return). Perkembangan return saham selama 6 tahun dari tahun 2014 sampai dengan 2019 menunjukkan terjadi 3 kali penurunan yaitu pada tahun 2015, 2018 dan 2019. Beberapa hasil penelitian terdahulu memberikan rekomendasi untuk membuat model penelitian factor – factor yang mempengaruhi return saham perbankan yang go public secara structural. Populasi dalam penelitian ini adalah sebanyak 43 perbankan go public. Besar sampel yang digunakan sebanyak 27 bank dengan metode pengambilan sampel menggunakan purposive sampling, sehingga jumlah observasi sebanyak 162 observasi. Sumber data menggunakan laporan publikasi perbankan (direktori perbankan) yang dikeluarkan oleh Bank Indonesia/Otoritas Jasa Keuangan dan ringkasan kinerja perbankan dari IDX. Alat analisis yang digunakan adalah menggunakan persamaan regresi linier berganda dan sobel test (uji mediasi). Hasil penelitian menunjukkan bahwa return on equity (ROE) terbukti mempunyai pengaruh positif dan signifikan terhadap price book to value (PBV) dan return saham perbankan yang go public di Indonesia. Loan to deposit ratio (LDR) terbukti mempunyai pengaruh negative dan signifikan terhadap price book to value akan tetapi tidak terbukti terhadap return saham perbankan yang go public di Indonesia. Price book to value mempunyai pengaruh positif dan signifikan terhadap return saham perbankan yang go public di Indonesia. Price to book value mampu memediasi pengaruh return on equity (ROE) dan loan to deposit ratio (LDR) terhadap return saham perbankan yang go public di Indonesia. Abstract The purpose of investors investing funds in the banking sector that goes public is to get a profit (return). The development of stock returns for 6 years from 2014 to 2019 shows that there have been 3 drop, in 2015, 2018 and 2019. Several previous research results provide recommendations for making a research model on factors that affect bank stock returns that go public in structural. The population in this study were 43 banks that went public. The sample size used was 27 banks with a sampling method using purposive sampling, so the number of observations was 162 observations. The data sources use banking publication reports (banking directories) issued by Bank Indonesia/OJK and summary of banking performance from IDX. The analytical tool used is using multiple linear regression and Sobel test (mediation test). The results showed that return on equity (ROE) was proven to have a positive and significant effect on price book to value (PBV) and stock returns of banks that go public in Indonesia. Loan to deposit ratio (LDR) is proven to have a negative and significant effect on price book to value but not proven to return on stocks of banks that go public in Indonesia. Price book to value has a positive and significant impact on the stock returns of banks that go public in Indonesia. Price to book value is able to mediate the effect of return on equity (ROE) and loan to deposit ratio (LDR) on stock returns of banks that go public in Indonesia.]]>
<![CDATA[Utilization of Financial Technology Services to Increase Business Sustainability for MSMEs in Demak Regency ]]>
<![CDATA[Siti Shobandiyah]]>;
<![CDATA[Septia Kurniati]]>;
<![CDATA[Astohar Astohar]]>
<![CDATA[ Management Analysis Journal Vol 12 No 4 (2023): Management Analysis Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/maj.v12i4.75827
<![CDATA[Financial technology in Indonesia is currently developing very rapidly marked by the innovation of several applications in the field of financial services such as payment instruments, loan instruments and others that are becoming known in this digital era. Several business actors such as MSMEs in Demak Regency have also utilized this financial technology (fintech) to make it easier to run businesses. The survey results show that MSMEs are still not optimal in using fintech and the level of inclusion is still relatively low. The population in this study were all UMKM in the District of Demak Regency. Collecting data using cross sectional data with the sampling method using accidental sampling. The analysis tool uses multiple step multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the fit test and the coefficient of determination test. The results of the study show that financial literacy has a significant positive effect on financial inclusion. Fintech-based financial services have a significant positive effect on financial inclusion. Financial skills have a significant positive effect on financial inclusion. MSMEs that are able to utilize financial technology are more capable of sustainability in business.]]>
<![CDATA[New SMEs Products Development and Improvement of Competitiveness Compliance Towards Food Standards in Sijeruk Village Banjarmangu Districts Banjarnegara Regency ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Andi Kartika]]>;
<![CDATA[Sari Rahmadhani]]>;
<![CDATA[Muhamad Saufi Che Rusuli]]>;
<![CDATA[Rahul Bhandari]]>;
<![CDATA[Nico Irawan]]>;
<![CDATA[Chanwut Thongkamkaew]]>;
<![CDATA[Mulyani Mulyani]]>;
<![CDATA[Paskah A Sinaga]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2021): Desember : Jurnal Pengabmas Nusantara ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Manado ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.57214/pengabmas.v3i4.509
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) in Sijeruk village, Banjarmangu district, Banjarnegara regency have shown significant development. However, there remain several challenges faced by UMKM entrepreneurs, including limited marketing outreach, financial reports intertwined with household finances, and inadequate innovation in product development and packaging. This community service initiative aims to address these issues effectively.]]>
<![CDATA[PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Supriyanti, Luluk]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 6 No. 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (500.602 KB)
|
DOI: 10.36694/jimat.v6i1.94
<![CDATA[This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).]]>
<![CDATA[PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI: Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011 ]]>
<![CDATA[Novianti, Frida Putri]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 6 No. 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (454.177 KB)
|
DOI: 10.36694/jimat.v6i2.101
<![CDATA[This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.]]>
