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All Journal Comvice : Journal of community service Jurnal Ekonomi dan Bisnis GROWTH (JEBG)
Ratnaning Tyasasih
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Economics, Econometrics & Finance

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Pelatihan Akuntansi dan Manajemen Dalam Rangka Pengelolaan Bumdes Di Desa Tanjung Glugur, Kabupaten Situbondo Ratnaning Tyasasih; Triska Dewi Pramitasari
COMVICE: Journal Of Community Service Vol. 3 No. 2 (2019): Oktober (2019)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.376 KB) | DOI: 10.26533/comvice.v3i2.427

Abstract

Desa Tanjung Glugur merupakan salah satu desa yang berada di Kecamatan Mangaran, Kabupaten Situbondo yang merupakan daerah agraris dan mempunyai potensi pengembangan di sektor pertanian yaitu usaha tani padi sawah. Selain itu, hasil perikanan juga menjadi salah satu kekayaan yang terdapat di Desa Tanjung Glugur. Kenyataan yang harus diakui bahwa sektor pertanian dan perikanan di Desa Tanjung Glugur sebagian besar dibangun oleh pelaku usaha dengan skala usaha yang relatif kecil. Keadaan pelaku usaha tersebut setiap tahun semakin bertambah jumlahnya dengan tingkat kesejahteraan yang masih rendah. Hal ini terjadi karena adanya produktivitas yang rendah; infrastruktur terbatas; aksesibilitas rendah terhadap modal, teknologi, informasi, dan pasar; serta rendahnya kapasitas pelaku usaha. Dalam rangka menyelesaikan masalah mitra, diperlukan usaha yang terpadu dan mencakup beberapa aspek yang menjadi target luaran. Salah satu solusi yang diberikan adalah dengan didirikannya BUMDes (Badan Usaha Milik Desa) yang merupakan Lembaga Usaha Desa yang dikelola oleh masyarakat dan Pemerintah Desa dalam upaya memperkuat perekonomian desa dan dibentuk berdasarkan kebutuhan dan potensi desa. Strategi yang diambil adalah mengadakan pelatihan akuntansi dan manajemen dalam rangka pengelolaan BUMDes di Desa Tanjung Glugur melalui pendampingan manajemen BUMDes serta pelatihan pembuatan laporan keuangan BUMDes. Adapun luaran yang telah dicapai dari kegiatan ini yaitu: peningkatan kinerja para pengurus BUMDes baik dari segi manajemen maupun akuntansi, pengembangan bisnis BUMDes sesuai dengan kebutuhan dan potensi desa, peningkatan pembangunan ekonomi dan kesejahteraan masyarakat desa, serta peningkatan kapasitas pemerintah desa menuju kemandirian.
ANALISIS TINGKAT KESEHATAN KEUANGAN PERUSAHAAN DENGAN METODE ALTMAN Z-SCORE Triska Dewi Pramitasari; Ratnaning Tyasasih
Growth Vol 17 No 1 (2019): JEBG Mei 2019
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.288 KB)

Abstract

The company's health level is needed to see if the financial condition of a company it is healthy or not. Based on the results of these measurements owners and parties of interest that are within the company can take over the company's decisions.This study aims to assess and determine the use of Z-score method to analyze the financial soundness of the company. The sample in this study is cosmetic and household listed on the Stock Exchange as many as five companies during the period 2013 to 2017, where analyzed using discriminant analysis Altman Z-score (model Original Z-score).The results showed that of the five cosmetics companies and utilities are listed on the Stock Exchange, there are three companies that have a level of financial health is not stable (always changes every year), namely PT. Akasha Wira International Tbk., PT. Martina Berto Tbk.and PT. Mandom Indonesia Tbk. Meanwhile, two other companies have a level of financial health has been stable,PT. Mustika Ratu Tbk. and PT. Unilever Indonesia Tbk
DAMPAK GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN MOTIVASI MANAJEMEN LABA DENGAN PRAKTIK MANAJEMEN LABA Ratnaning Tyasasih; Triska Dewi Pramitasari
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.4 KB)

Abstract

This study aimed to examine the effect of good corporate governance to earnings management motivation relationship with earnings management practices. The motivation of earnings management is divided into motivation debt as measured by the cost of debt and politically motivated violations as measured by the size of the company than the political cost calculation. Earnings management practices consist of earnings management in real terms measured from abnormal operating cash flow and abnormal production costs, as well as the accrual earnings management measured from the difference between the expected accrual and actual accrual. Meanwhile, good corporate governance role as a moderating variable that is measured by an index published by the company and IICD.Data were obtained from the annual financial statements of companies manufacturing the period 2013 - 2017. The population in this study are 136 companies listed in Indonesia Stock Exchange. Based on purposive sampling method, a sample obtained by three companies. The hypothesis in this study were tested using multiple regression analysis and regression stratified. Analysis of statistical tests in this study lead to the conclusion that the motivation of earnings management had no significant effect on earnings management in real terms and accrual earnings management. Statistical testing also concluded that good corporate governance can act as a moderating variable which can strengthen the relationship between the motivation of earnings management and earnings management practices both real and accruals.
Co-Authors Triska Dewi Pramitasari