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TITI RAHMAWATI
Jurusan Akutansi, Universitas Muhadi Setiabudi, Brebes, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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CONSUMER BEHAVIOR IN INDUSTRIAL ERA 4.0 TO AVOID MARKET FAILURE TITI RAHMAWATI; NUR AISYAH
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.871

Abstract

Local governments should make policies related to market implementation that are closely related to economic aspects by focused on the orientation and behavior of consumer shopping in the industrial era 4.0. The style of shopping in the future in the era of industrial revolution 4.0 should be able to combine the style of online shop and physical shop. Both are complementary rather than replacing with regard to the concept of consumer satisfaction. This research aims to find out how much influence income redistribution, servicescape, festivalscape and experienscape have on efforts to prevent market failure. Research method with Kuantitative approach. The research sample of 200 traders in the Islamic market center Saporete Brebes obtained using Proportionate Stratified Random Sampling. The results showed that there was a weak and insignificant influence on efforts to avoid the failure of the Saporete Islamic Sunday Market Center Brebes Based on the results of multiple linear regression tests on servicescapes, experienscapes, festivalscapes and income redistribution together.
Layanan Pusat Pangan Serba Lima Ratus (Layangan Putus): Pemberdayaan Ibu Rumah Tangga Perum Griya Satria Brebes Titi Rahmawati; Hilda Kumala Wulandari; Yunika Purwanti
Poltekita: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2022): Juli - September
Publisher : Pusat Penelitian & Pengabdian Masyarakat Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1339.781 KB) | DOI: 10.33860/pjpm.v3i3.1262

Abstract

Food processing skills are the ability of the average housewives in Griya Satria Housing. However, knowledge about the value of the Nutritional Adequacy Rate (AKG) is still low. The term of satiety on the breakfast menu is still an everyday habit. This condition influenced by the limited types and variations of breakfast menus in the environment around Perum Griya Satria. The layangan putus program aimed to increase the knowledge and appearance of environmentally friendly entrepreneurship; increase knowledge and skills in family and business financial management by utilizing applications; increase knowledge and skills in the processing of healthy breakfast foods. These activities carried out at Perum Griya Satria Brebes, Central Java. A total of 50 people were involved as participants. The form of this activity was counseling and training which was divided into two stages. The counseling method was delivered in the form of lectures and discussions while the training was carried out with food processing practices in the food laboratory. The pretest results showed an average score of 63.84 and there was an increase in the post-test score to 85.25. This showed an increase in the score of 21.41 points. Assistance and training in healthy food processing is very important for nutritional adequacy, especially in breakfast intake.   ABSTRAK Keahlian pengolahan pangan merupakan kemampuan rata-rata ibu rumah tangga di Perumahan Griya Satria. Namun pengetahuan tentang nilai Angka Kecukupan Gizi (AKG) masih sangat rendah. Istilah yang penting kenyang pada menu sarapannya masih menjadi kebiasaan setiap hari, kondisi tersebut juga dipengaruhi oleh terbatasnya jenis dan variasi menu sarapan di lingkungan sekitar Perum Griya Satria. Program layangan putus bertujuan meningkatkan pengetahuan dan keterampilan kewirausahaan ramah lingkungan; meningkatkan pengetahuan dan keterampilan manajemen keuangan keluarga dan usaha dengan memanfaatkan aplikasi; meningkatkan pengetahuan dan keterampilan dalam pengolahan panganan sarapan yang sehat. Kegiatan abdimas dilaksanakan di Perum Griya Satria Brebes, Jawa Tengah. Sebanyak 35 orang terlibat sebagai peserta. Bentuk kegiatan ini adalah penyuluhan dan pelatihan yang terbagi dalam dua tahap. Metode penyuluhan disampaikan dalam bentuk ceramah dan diskusi sedangkan pelatihan dilakukan dengan praktik pengolahan pangan di laboratorium pangan. Hasil pre-test menunjukkan rerata skor sebanyak 63,84 dan terjadi peningkatan skor post-test menjadi 85,25. Hal tersebut menunjukkan peningkatan skor sebanyak 21,41 poin. Pendampingan dan pelatihan pengolahan panganan sehat sangat penting bagi ketercukupan gizi terutama pada asupan sarapan.
Sistem Akuntansi dan Pengendalian Internal Terhadap Keberhasilan UMKM di Kecamatan Losari Susi Sunanti; Maftukhin; Titi Rahmawati
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.037 KB) | DOI: 10.31316/jk.v6i2.1706

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui: pengaruh sistem akuntansi dan pengendalian internal secara parsial serta simultan terhadap keberhasilan UMKM. Jenis penelitian ini adalah kuantitatif. Populasi penelitian ini adalah anggota UMKM dengan menggunakan jumlah sampel sebanyak 86 responden. Metode pengumpulan survey dengan cara membagikan kuisioner pada responden baik secara langsung maupun melalui online menggunakan google form. Teknik penentuan jumlah sampel dalam penelitian menggunakan teknik purpose sampling. Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS 25. Hasil penelitian menyatakan bahwa: 1) sistem akuntansi berpengaruh secara parsial terhadap keberhasilan UMKM dengan kontribusi sebesar 32,4%. 2) pengendalian internal berpengaruh secara parsial terhadap keberhasilan UMKM dengan kontribusi sebesar 52,3%. 3) sistem akuntansi dan pengendalian internal berpengaruh secara simultan terhadap keberhasilan UMKM dengan kontribusi 52,3%. Keberhasilan UMKM dapat dijelaskan oleh variasi dari dua variabel independen sebesar 45,4%. Perlu adanya perhatian lagi dari pemerintan setempat agar UMKM semakin berkembang. Kata Kunci: Sistem Akuntansi, Pengendalian Internal, Keberhasilan UMKM. Abstract This study aims to determine: the influence of the accounting system and internal control partially and simultaneously on the success of MSMEs. This type of research is quantitative. The population of this study was members of MSMEs using a total sample of 86 respondents. The method of collecting surveys by distributing questionnaires to respondents both directly and online using google forms. The technique of determining the number of samples in the study uses the purpose sampling technique. The analysis used was multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) the accounting system partially affects the success of MSMEs with a contribution of 32.4%. 2) internal control partially affects the success of MSMEs with a contribution of 52.3%. 3) the accounting system and internal control simultaneously affect the success of MSMEs with a contribution of 52.3%. The success of MSMEs can be explained by the variation of two independent variables of 45.4%. There needs to be more attention from the local government so that MSMEs will grow. Keywords: Accounting System, Internal Control, Success of MSMEs.
Pengaruh Harga, Biaya Produksi dan Biaya Promosi Terhadap Omzet Penjualan Tahu Wiwi Nur Aisyah; Dumadi Dumadi; Indah Dewi Mulyani; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.987 KB) | DOI: 10.46772/jacfin.v1i02.374

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh harga, biaya produksi, dan biaya promosi terhadap omzet penjualan pada Industri tempe Banjarharjo pak Iskandar. Penelitian ini menggunakan data sekunder. Populasi dalam penelitian ini adalah pembukuan berkaitan dengan harga tahu, biaya produksi, biaya promosi, dan omzet penjualan Industri tahu Banjarharjo Pak Iskandar. Sampel dalam penelitian ini adalah bagian dari jumlah populasi Industri tahu Banjarharjo pak Iskandar pada periode 2019 sampai 2020. Pengujian hipotesis menggunakan analisis regresi linier berganda. Analisis data menggunakan program SPSS 20.0. Hasil penelitian ini menunjukan: 1) Harga berpengaruh secara negatif dan tidak signifikan terhadap omzet penjualan. 2) Biaya produksi berpengaruh secara negatif dan tidak signifikan terhadap omzet penjualan. 3) Biaya promosi berpengaruh secara positif dan signifikan terhadap omzet penjualan. 4) Harga, biaya produksi, dan biaya promosi secara simultan berpengaruh positif dan signifikan terhadap omzet penjualan.
Pengaruh Pengawasan Internal dan Akuntansi Sektor Publik terhadap Akuntabilitas Kinerja BPPKAD Kabupaten Brebes Reza Zaki Mubarok; Titi Rahmawati; Hilda Kumala Wulandari
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.953 KB) | DOI: 10.46772/jacfin.v2i01.603

Abstract

Tanggung jawab instansi pemerintah atas keberhasilan atau kegagalan tugas organisasi dalam mencapai tujuan, yang ditentukan oleh alat akuntabilitas yang sesuai standarnya yaitu pencerminan sistem akuntabilitas kinerja instansi pemerintah. Penelitian ini memiliki tujuan untuk mengetahui pengaruh pengawasan internal dan akuntansi sektor publik terhadap kinerja pemerintah daerah kabupaten Brebes. Penelitian ini tergolong penelitian kuantitatif. Pelaksanaan penelitian ini dilakukan di kantor pemerintah daerah kabupaten Brebes, Provinsi Jawa Tengah. Penelitian ini memiliki variabel independen sebanyak dua variabel yaitu pengawasan internal (x1) dan akuntansi sektor publik (x2) serta variabel dependennya yaitu kinerja instansi pemerintah daerah (y). Sampel penelitian ini adalah 49 pegawai yang sudah berstatus PNS di bidang pengelolaan keuangan dan aset. Penelitian ini menggunakan metode pengumpulan data dengan menggunakan kuesioner yang diberikan kepada responden dari BPPKAD kabupaten Brebes. Hasil penelitian menunjukan bahwa : 1) pengawasan internal secara parsial berpengaruh terhadap kinerja instansi pemerintah daerah, 2) akuntansi sektor publik secara parsial tidak berpengaruh terhadap kinerja instansi pemerintah daerah, 3) pengawasan internal dan akuntansi sektor publik secara simultan berpengaruh terhadap kinerja instansi pemerintah daerah.
Pengaruh Biaya Produksi dan Penjualan terhadap Laba Bersih pada Rocket Chicken Brebes Erika Oktavia; Yenny Ernitawati; Azizah Indriyani; Titi Rahmawati; Anggi Ayu Saputra
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.103 KB)

Abstract

This study aims to determine and analyze the effect of productional costs and selling on nett income at Rocket Chicken Brebes in year 2018. This research uses secondary data. The population in this study is the annual financial report in period 2018 at Rocket Chicken Brebes. The Samples are 48 data. The Hypothesis testing uses multiple linear regression analysis. The Data analysis uses SPSS 16.0. The results of this study indicate that: 1) the production cost has a significant effect on nett income partially, 2) the selling has a significantly effect on nett income partially and 3) the production costs and sellings have a significant effect on nett income simultaneously.
Analisis Pelaksanaan Sistem Akuntansi pada APBDes Pemerintah Desa di Kecamatan Banjarharjo Kabupaten Brebes Rais Puji Rahayu; Roni Roni; Andi Yulianto; Titi Rahmawati; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.539 KB)

Abstract

The village budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to determine the readiness, planning, implementation, administration, reporting, and accountability of the village government in Banjarharjo District, Brebes Regency in managing village finances through Siskuedes. The method used in this study is descriptive quantitative, namely analyzing the implementation of the APBDes accounting system. The results showed that, 1) the readiness of village officials in the accountability of village fund management showed a percentage of 99.38%; 2) planning apbdes with several indicators, namely by the village head and improved to determine the draft village regulation on APBDes into village regulations reaching 100% in each indicator; 3) the implementation of the APBDes shows a percentage of 96.15%, namely village expenditures excluding binding employee expenditures and office operations stipulated in the village head regulation; 4) accountability for apbdes administration shows a percentage of 100% in each indicator; 5) accountability for reporting the use of APBDes shows a percentage of 100%; 6) accountability of APBDes accountability shows a percentage of 100% in each indicator.
Pengaruh Biaya Produksi, Biaya Promosi dan Volume Penjualan Terhadap Tingkat Profitabilitas (Studi Empiris pada UMKM di Kabupaten Brebes) Moh. Kevin Hidayat; Maftukhin Maftukhin; Titi Rahmawati
JETISH: Journal of Education Technology Information Social Sciences and Health Vol 1, No 1 (2022): October 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.36 KB) | DOI: 10.57235/jetish.v1i1.29

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Biaya produksi, biaya promosi, dan volume penjualan Terhadap tingkat profitabilitas pada UMKM Di Wilayah Kabupaten Brebes. Sampel penelitian ini yaitu 100 UMKM di Kabupaten Brebes. Metode analisis data dengan menggunakan analisis jalur dengan program IBM SPSS statistik 22. Pengumpulan data dalam penelitian ini menggunakan kuesioner sebagai instrument penelitian. Hasil penelitian ini menunjukkan bahwa (1) Terdapat arah yang positif antara Biaya produksi terhadap tingkat profitabilitas UMKM. Hal ini dibuktikan dengan nilai koefisien regresi variabel biaya produksi sebesar 0,325 atau 32,5% mempengaruhi tingkat profitabilitas UMKM. (2) Terdapat arah yang positif antara Biaya promosi terhadap tingkat profitabilitas UMKM. Hal ini dibuktikan dengan nilai koefisien regresi variabel biaya produksi sebesar 0,256 atau 25,6% mempengaruhi tingkat profitabilitas UMKM. (3) Terdapat arah yang positif antara volume penjualan terhadap tingkat profitabilitas UMKM. Hal ini dibuktikan dengan nilai koefisien regresi variabel biaya produksi sebesar 0,297 atau 29,7% mempengaruhi tingkat profitabilitas UMKM. (4) secara simultan terdapat arah yang positif antara biaya produksi, biaya promosi, dan volume penjualan terhadap tingkat profitabilitas UMKM. Hal ini dibuktikan dengan nilai adjusted R square sebesar 0,286 atau sebesar 28,6 % mempenaruhi tingkat profitabilitas UMKMKata Kunci: Biaya Produksi, Biaya Promosi, Volume Penjualan, Profitabilitas AbstractThis study aims to analyze and determine the effect of production costs, promotion costs, and sales volume on the level of profitability of MSMEs in the Brebes Regency area. The sample of this research is 100 SMEs in Brebes Regency. Data analysis method using path analysis with IBM SPSS statistical program 22. Data collection in this study used a questionnaire as a research instrument. The results of this study indicate that (1) There is a positive direction between production costs and the level of profitability of MSMEs. This is evidenced by the regression coefficient value of the production cost variable of 0.325 or 32.5% affecting the profitability of MSMEs. (2) There is a positive direction between the cost of promotion to the level of profitability of MSMEs. This is evidenced by the regression coefficient value of the production cost variable of 0.256 or 25.6% affecting the profitability of MSMEs. (3) There is a positive direction between sales volume and the level of profitability of MSMEs. This is evidenced by the regression coefficient value of the production cost variable of 0.297 or 29.7% affecting the level of profitability of MSMEs. (4) Simultaneously there is a positive direction between production costs, promotion costs, and sales volume on the level of MSME profitability. This is evidenced by the adjusted R square value of 0.286 or 28.6% which affects the profitability of MSMEsKeywords: Production Costs, Promotional Costs, Sales Volume, Profitability
Pengalihan Anggaran dan Akuntabilitas Publik terhadap Infrastruktur di Desa Kecipir, Kabupaten Brebes Muhammad Kuntoro; Titi Rahmawati; Dwi Harini; Muhammad Badrun Zaman; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of budget diversion and public accountability on infrastructure in Kecipir Village, Brebes Regency. The population of this study is the people of Kecipir Village in Brebes Regency. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The results showed that the budget transfer variable had an effect of 36% and significantly affected the infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management whose source of the budget is people's funds, the public accountability variable affects 64% and significantly affects infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management, the source of which is people's funds.
Mengukur Kinerja Keuangan PT BNI (Persero) Tbk dengan Menggunakan Rasio Keuangan Irna Roseniati; Yenny Ernitawati; Roni; Muhammad Badrun Zaman; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Financial performance is an illustration of a company's success that can be used as a basis for making decisions by analyzing financial reports using profitability ratios (Return on Assets, Return on Equity and Net Profit Margin), solvency ratios (Debt to Assets and Debt to Equity) and growth ratios ( net profit growth, growth in share earnings and growth in total assets) which has the aim of knowing and explaining an overview of financial performance at PT BNI Persero) Tbk in each period. The object used comes from PT BNI (Persero) Tbk with population and samples taken from financial statements, in the form of balance sheets and income statements for 5 periods, namely 2017 to 2019. The type of approach used is a deductive approach with secondary data with a horizontal analysis method carried out by comparing financial reports use ratios to determine the company's financial performance. The results of the analysis of the financial performance of PT. BNI (Persero) Tbk is quite good, even though there were many percentage reductions in the profitability ratio and growth ratio in 2018, the company was able to increase the percentage again the following year.
Co-Authors Afti Sulastri Amelia Sholeha Amellia, Rizqi Andi Yulianto Anggi Ayu Saputra Anisa Sains Kharisma Astuti, Dina Dwi Azis, Deni Ibnu Defira, Bela Dwi Dewi Safitri Dumadi Dumadi Dwi Harini Erika Oktavia Fora Susanti Hidayatai Cahyani Eka Putri Hilda Kumala Wulandari Hilda Kumala wulandari Hilda Kumala Wulandari Imelda, Rossa Amelia Indah Dewi Mulyani Indriyani, Azizah Irna Roseniati Kartika Nurul Aeni Maftukhin Maftukhin Maftukhin Maftukhin Melisa Astriyani Moh. Kevin Hidayat Muhammad Badrun Zaman Muhammad Kuntoro Nasiruddin, Nasiruddin Nur Afridah NUR AISYAH Nurul Fitriyani Rais Puji Rahayu Reza Zaki Mubarok Riono, Slamet Bambang Roni Roni Susi Sunanti Winani Oktaviani Wiwi Nur Aisyah Yenny Ernitawati Yunika Purwanti