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PENTINGNYA PENYUSUNAN LAPORAN KEUANGAN UMKM BAGI PARA PENGUSAHA BAKERY, CAKE AND PASTRY (BCP) DI KOTA BLITAR Istanti, Lulu Nurul; Agustina, Yuli; Wijijayanti, Trisetia; Dharma, Buyung Adi
Jurnal Graha Pengabdian Vol 2, No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Universitas Negeri Malang

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Abstract

Abstrak: Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pengetahuan tentang penyusunan laporan keuangan dan kemampuaan peyusunan laporan keuangan. Metode yang dikembangkan dalam kegaitan penagbdian ini melalui kegiatan pelatihan dan pendampingan Penyusunan Laporan Keuangan UMKM para Pengusaha Bakery, Cake and Pastry (BCP) di Kota Blitar yang mampu mengaplikasikan manajemen pembukuan sederhana untuk usahanya dan mampu menyusun laporan keuangan secara mandiri. Permasalahan utama yang dihadapi oleh pemilik UMKM di Blitar yaitu terkait keterbatasan pengetahuan yang dimiliki dalam manajerial usaha terkait penyusunan laporan Keuangan. Hal ini mengakibatkan usaha produktif sulit  untuk  berkembang  dengan   baik  karena ketidakmampuan penyusunan laporan keuangan yang menjadi  syarat memperoleh modal tambahan dari bank atau Lembaga Keuangan lainnya. Sehingga dengan adanya kegiatan pelatihan dan pendampingan tentang penyusunan laporan keuangan UMKM ini, dapat memberikan wawasan, pengetahuan dan ketrampilan bagi para pelaku usaha serta secara langsung dapat diterapkan pada penyusunan laporan keuangan usahanya.Abstract: Community Service Activities aims to increase knowledge about the preparation of financial statements and the ability to prepare financial statements. The method developed in this research activity was through training and mentoring activities in the preparation of MSME Financial Reports for Bakery, Cake and Pastry (BCP) Entrepreneurs in Blitar City that were able to apply simple bookkeeping management to their businesses and were able to prepare financial reports independently. The main problem faced by MSME owners in Blitar is related to the limited knowledge possessed in business managerial related to the preparation of financial statements. This makes it difficult for productive businesses to develop properly due to the inability to prepare financial statements which are a requirement for obtaining additional capital from banks or other financial institutions. So that the existence of training and assistance activities on the preparation of MSME financial statements, can provide insight, knowledge and skills for business actors and can directly be applied to the preparation of business financial statements.
PERBEDAAN LABA USAHA UNIT DAN NON PERFORMING LOAN DI BRI UNIT PORONG SEBELUM DAN SESUDAH BENCANA LUMPUR LAPINDO Istanti, Lulu Nurul
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.493 KB) | DOI: 10.18860/iq.v3i2.253

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The aims of this study are to analyze the performance of the Bank Rakyat Indonesia Unit Porong before and after the lapindo hot mudflow disaster. The result of the study could be useful for those who are concerned with the profitability and liquidity of the bank.The study involved Bank Rakyat Indonesia Unit Porong using purposive sample sampling method. The researcher also collected the monthly financial report of the sampling from February 2005 trough Augustus 2007A number of statistical roles were used for data analysis including the data normality test and paired sample t-test. Result indicated that all variables are normally distributed. The paired sample t-test suggested that while significant difference exists in the Laba Usaha Unit between the two periods. There was no significant difference in the Non Performing Loans between the two periods.
ANALISIS PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SAHAM SEBELUM DAN SESUDAH PERISTIWA GEMPA DI YOGYAKARTA TANGGAL 27 MEI 2006 (Sudi Kasus pada Perusahaan Asuransi Terdaftar di Bursa Efek Jakarta) Istanti, SE., MM.,, Lulu Nurul
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.455 KB) | DOI: 10.18860/iq.v2i2.227

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This research presents an empirical analysis of difference between abnormal return and trading volume activity before and after earths-quake, in Yogyakarta at May 27, 2006. And examine its statistical properties. This research argues that there was difference between abnormal return and trading volume activity before and after quake. For this purpose, the mean difference test, using t-test, was applied to compare the mean value of abnormal return and trading volume activity before and after quake. The sample of this research consists of the insurance firms listed at the Jakarta Stock Exchange. Investigation on the sample firms involved periods of ten days before quake and ten days after quake. The results of this research indicate that there was no significant difference between the abnormal return and trading volume activity before and after quake. This evidence confirms that even did not positively influence abnormal return and trading volume activity as suggested theoretically.  
PENGARUH HARGA SAHAM, TRADING VOLUME ACTIVITY DAN RISIKO SAHAM TERHADAP BID-ASK SPREAD (Studi pada Perusahaan LQ-45 di Bursa Efek Jakarta) Istanti, Lulu Nurul
Jurnal Ekonomi Modernisasi Vol. 5 No. 3 (2009): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

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Abstract

This study aimed to analyze the effect of stock price, shares of Tradimg volume activity and the risk of bid-ask spread. And test them with statistical tools. This study argued that share price, TVA and risk affect the stock bid-ask spread partially or together. For this purpose, we used multiple regression analysis. Samples taken are the LQ-45 firms listed on the JSE the period February 2002 until July 2005. The results showed that the Trading volume activity and risk affect the stock bid-ask spread, while stock prices are not. And jointly share price, Ttading volume activity and risk affect the stock bid-ask spread
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014) Puspa Devi Maharani; Lulu Nurul Istanti; Fadia Zen
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

The study aims to determine the effect of profitability directly and indirectly on debt policy through dividend policy. The population of the study were 152 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2013. The samples of the study were 27 companies. This research used quantitative method and path analytical approach using SPSS 16.0 version. The results showed that profitability has positive direct effect on the debt policy, profitability has positive effect on dividend policy, dividend policies has negatively effect on debt policy, profitability has effect on debt policy through dividend policy in the manufacturing companies.Keywords:debt policy, profitability, dividend policy
PENINGKATAN MUTU PRODUK UKM MELALUI SERTIFIKASI JAMINAN PRODUK HALAL Lulu Nurul Istanti; Heri Pratikto; Yuli Agustina; Madziatul Churiyah; Andi Basuki
Jurnal KARINOV Vol 2, No 3 (2019): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7349.13 KB) | DOI: 10.17977/um045v2i3p198-203

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Kegiatan Pengabdian ini bertujuan untuk meningkatkan mutu produk melalui sertifikasi jaminan produk halal dengan memberikan pengetahuan, pemahaman dan pendampingan tentang pentingnya sertifikasi halal pada pelaku Usaha Kecil Menengah (UKM) di Kabupaten Trenggalek. Sesuai edaran LPPOM MUI bahwasannya di tahun 2019 seluruh produk yang berkaitan dengan makan dan minum harus memiliki sertifikasi halal. Hal ini menjadi salah satu tantangan bagi para pelaku UKM dalam memahami tentang arti pentingnya memiliki sertifikasi halal terhadap produk yang dimiliki. Diharapkan dengan adanya kegiatan ini akan menambah wawasan dan pengalaman yang dapat meningkatkan produktivitas dan daya saing bagi pelaku UKM. Kegiatan penyuluhan dilakukan melalui tahapan sosialisasi sampai pendampingan pendaftaran sertifikasi jaminan produk halal secara online pada 150 pelaku UKM yang bergerak di bidang kuliner, restoran, café maupun hotel. Penyuluhan Proses Sertifikasi Jaminan Produk Halal Usaha Kecil Menengah (UKM)  yang telah dilakukan dapat dilihat dari antusiasme keikutsertaan UKM Kabupaten Trenggalek dan Peningkatan Pengetahuan dan kesadaran masyarakat serta pengembangan SDM bagi pelaku UKM di Kabupaten Trenggalek terkait jaminan produk halal.Kata kunci—Penyuluhan, Sertifikasi Jaminan Produk Halal, UKM, Kabupaten Trenggalek. AbstractThis Community Service activity aims to improve product quality through halal product assurance certification by providing knowledge, understanding and assistance on the importance of halal certification for Small and Medium Enterprises (SMEs) in Trenggalek Regency. According to the LPPOM MUI circular, in 2019 all products related to food and drink must have halal certification. This has become one of the challenges for SMEs in understanding the importance of having halal certification for their products. It is expected that this activity will add insight and experience that can increase productivity and competitiveness for SMEs. Counseling activities carried out through the stages of socialization to the assistance of online halal product assurance certification registration on 150 SMEs actors engaged in culinary, restaurants, cafes and hotels. Counseling of the Process of Certification of Halal Assurance for Small and Medium Enterprises (SMEs) that has been carried out can be seen from the enthusiasm of SME participation in Trenggalek Regency and the Increased Knowledge and public awareness and HR development for SMEs in Trenggalek Regency related to halal product guarantee.Keywords—Counseling, Halal Product Guarantee Certification, UKM, Trenggalek Regency
The Effect of Productive Subject Competencies Against Industrial Work Practices I Nyoman Suputra; Lulu Nurul Istanti; Adietya Putra Pratama
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) VOL 5, NO.3, NOVEMBER 2019
Publisher : JPBM (Jurnal Pendidikan Bisnis dan Manajemen)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.187 KB) | DOI: 10.17977/um003v5i32019p103

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the purpose of this study was to determine the suitability of students' productive learning competencies with the implementation of industrial work practices in SMK Muhammadiyah  5 Kepanjen,  Malang.. This research used  a descriptive qualitative approach. Data collection was obtained by conducting interview techniques, observation, and study documentation. The subjects of this study were the head of the industrial work practice program, the head of office management automation competency expertise,  students  of  XI  grade  at SMK Muhammadiyah 5 Kepanjen, and the DUDI. The results of this study  were  (1) the process of implementing industrial work practices began with planning by schools, testing the productive ability of students, debriefing, placement, checking, and pickup, (2) evaluation of industrial work practices in SMK Muhammadiyah 5 Kepanjen was done by asking the opinions of all those who participated in industrial work practices, but  it did not include DUDI in the valuation activities, (3) the competency of office automation and governance in SMK Muhammadiyah 5 Kepanjen was already relevant to DUDI demands but there were  several DUDI  still unable to provide relevant jobs with competencies held by students in office automation and governance.
Improving The Student Learning Outcomes Through Public Relation Administration Module Development Based on POE Protocol Yurikhe Indah Ayuning Puspa; Lulu Nurul Istanti; Imam Muchayat
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) VOL 3, NO.2, SEPTEMBER 2017
Publisher : JPBM (Jurnal Pendidikan Bisnis dan Manajemen)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.027 KB) | DOI: 10.17977/um003v3i22017p107

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The purpose of this research is to produce module of Public Relation and Protocol Administration based on POE for Eleventh Grade Office Administration 2 which has been tested its validity and to know the improvement of student learning outcomes after using this module. This type of research is research and development with using Borg & Gall model. Research indicates that the module of Public Relations and Protocol Administration using POE model have been validated and the result is feasible to be used and the student’s learning outcomes in the experimental class are higher than the control class.
PengaruhReturn On Equity,Debt To Equity Ratiodan UmurPerusahaan Terhadap Kebijakan Dividen (Studi pada PerusahaanManufaktur yang Terdaftar di BEI Tahun 2014) Rahmawati Dwika Pratiwi; Ely Siswanto; Lulu Nurul Istanti
Ekonomi Bisnis Tahun 21, No. 2, Oktober 2016
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.437 KB) | DOI: 10.17977/um042v21i2p136-145

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Abstract: The purpose of this research is to find out the partial effect of Return On Equity(ROE)and Debt to Equity Ratio(DER) on dividend policy and the company’s age as variables thatmoderating the influence ROE and DER against dividend policy. The populations are142manufacturing companies that listed at Indonesia Stock Exchange (IDX) in 2014. Purposivesampling technique that used result in 45 companies. The data is analyzed using multipleregression analysis and moderation analysis using residual test.The results of multiple regressionanalysis shows that the ROE does not have a significant effect on dividend policy, DER hassignificant negative effect on dividend policy, while the result of moderation analysis usingresidual test shows that the age of the companies does not moderate the influence of ROE towardsdividend policy and the influence of DER towards dividend policy as well. Keywords: ROE, DER, dividend policy, firm age. Abstrak:Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsialReturnon Equity (ROE)danDebt to Equity Ratio(DER) terhadap kebijakan dividen serta umurperusahaan sebagai variabel yang memoderasi pengaruh ROE dan DER terhadapkebijakan dividen. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia (BEI) tahun 2014 sebanyak 142 perusahaan. Pengambilan sampeldilakukan dengan teknikpurposive samplingsehingga dihasilkan 45 perusahaan. Analisisdata yang digunakan adalah analisis regresi berganda dan analisis moderasimenggunakan uji residual.Hasil penelitian menunjukkan bahwa ROE tidak berpengaruhsignifikan terhadap kebijakan dividen, DER berpengaruh negatif signifikan terhadapkebijakan dividen, sedangkan umur perusahaan tidak memoderasi pengaruhROEterhadap kebijakan dividen dan pengaruh DER terhadap kebijakan dividen .Kata Kunci: ROE, DER,kebijakan dividen,umur perusahaan. 
Do Merger and Acquisition Affect on Company’s Financial Performance? Novia Dian Larasati; Yuli Agustina; Lulu Nurul Istanti; Trisetia Wijijayanti
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.287 KB) | DOI: 10.29259/sijdeb.v1i4.375-386

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This research aims to determine whether there are differences in the company's financial performance before and after merger and acquisition are conducted. The design of this researchis quantitative research. This research was conducted on the listing company in the Indonesian Stock Exchange 2010-2014. The data source was obtained from secondary data; the data obtained from the financial conditionments. The total final samples used were 24 companies by usingpurposive sampling method. The data used were analyzed using the Wilcoxon Signed Ranked Test. The results of this research indicate that current ratio (CR),debt to equity ratio (DER),net profit margin(NPM),price earnings ratio (PER), total asset turnover (TATO) had no significant difference on the company before and after merger and acquisitionon the listing company in the Indonesian Stock Exchange (merger and acquisitionof 2010-2014).