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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis
Indra Lila Kusuma
ITB AAS INDONESIA
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Badan Layanan Umum Daerah Pada Puskesmas Di Kabupaten Klaten Heni Sulistyowati; Yuwita Ariessa Pravasanti; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5961

Abstract

This study aims to determine the effect of budget planning, budget execution, public accountability & human resource competence on the absorption of the budget of the regional public service agency at the Puskesmas in Klaten Regency. The research method used is quantitative research. Sources of data used are primary data obtained from distributing questionnaires. The population in this study was the financial department of the Puskesmas and the Head of the Puskesmas in 29 Klaten District Health Centers with a total of 58 respondents. The sampling technique used a saturated sample. The data in this study were processed using multiple linear regression with the help of the SPSS version 24 program. Based on the results of the study, it can be concluded that budget planning and budget execution have a positive influence on the absorption of the budget of regional public service agencies at the Puskesmas in Klaten Regency, while Public Accountability and Competence of human resources does not affect the absorption of the budget of local public service agencies at the Puskesmas in Klaten Regency. Keywords: Budget Planning, Budget Execution, Public Accountability, Human Resource Competence, and Budget Absorption.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Textile dan Garment yang Terdaftar di BEI Periode 2016-2021 Sony Mardiko Putro; Indra Lila Kusuma; Suhesti Ningsih
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.24

Abstract

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, inventory turnover, and leverage on the profitability of textile and garment companies listed on the IDX in 2016-2021. In this study, researchers used secondary data with descriptive analysis methods, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. The number of samples used as many as 30 data companies listed on the Stock Exchange using purposive sampling method. The results showed that simultaneously cash turnover, accounts receivable turnover, inventory turnover, and leverage had a significant effect on the profitability of textile and garment companies in 2016-2021. Partially, cash turnover and leverage have a significant effect on the profitability of textile and garment companies in 2016-2021, while accounts receivable turnover and inventory turnover have no significant effect on the profitability of textile and garment companies in 2016-2021.
Analisis Pengaruh Strategi Akuntansi Manajemen Terhadap Volume Penjualan pada UD Andika Saputra Intan Karunia Devi; Indra Lila Kusuma; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.50

Abstract

This research is a type of quantitative descriptive research which aims to determine the effect of management accounting strategies in increasing sales volume at UD Andika Saputra. The strategies studied are management accounting information systems, promotions, and product quality. The type of data used in this study was primary data in the form of a questionnaire which was distributed to samples that had been calculated using the Slovin formula and resulted in a total of 109 consumers of UD Andika Saputra. The data analysis method used in this study is Multiple Linear Regression Analysis using the SPSS test tool version 23.00. The results of data analysis show that partially the management accounting information system has no effect on sales volume. While partially promotion and product quality have a significant effect on sales volume at UD Andika Saputra. Testing the coefficient of determination (R2) shows an R2 of 0.483 which means that the variables of management accounting information systems, promotions, and product quality affect the sales volume variable by 48.3% at UD Andika Saputra. Keywords: Management accounting information system, promotion, product quality, sales volume.
ANALYSIS OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY BEFORE AND AFTER THE BINOMO CASE ON STOCK PRICE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ita Kurnia Dewi; Indra Lila Kusuma; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10015

Abstract

The purpose of this study was to determine whether there was a difference in the average abnormal return and trading volume activity between before and after the Binomo case, and whether there was a difference in the average abnormal return and trading volume activity between before and after the information that Indra Kenz was named a suspect. Data are collected and analyzed using descriptive statistical test dan normality test. Method of hypothesis testing by paired sample t-test. The results obtained from this study indicate (1) there is no difference in the average abnormal return between before and after the Binomo case, (2) there is no difference in the average trading volume activity between before and after the Binomo case, (3) there is no difference the average abnormal return between before and after Indra Kenz was named a suspect, (4) There was a difference in the average trading volume activity between before and after Indra Kenz was named a suspect
EVALUATION OF SERVICE QUALITY TO INCREASE CUSTOMER SATISFACTION AT UMKM RESTAURANT YOI Suranto Suranto; Agus Marimin; Indra Lila Kusuma; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9274

Abstract

Satisfaction towards customers or consumers is one of the success factors in running a business, therefore customers or consumers must get excellent service. This study aims to evaluate and identify the sevice quality so as to increase customer satisfaction. The benefits of research are feedback, recommendations and implementation of improving service quality in the service sector, Yoi restaurant. Data collection methods are through questionnaires, observation, documentation and literature study. Analysis method is through service quality to analyze consumer perceptions and expectations. Based on the analysis, the level of service quality at the restaurant is unsatisfactory.
SOSIALISASI PENGELOLAAN KEUANGAN RUMAH TANGGA DI MASA PANDEMI COVID 19 Maya Widyana Dewi; Indra Lila Kusuma; LMS Kristiyanti; Afifah Inas Widyaningsih
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.2265

Abstract

The socialization of household financial management during the COVID-19 pandemic in Gonilan Village, Kartasura aims to increase housewives' knowledge of household financial management in the midst of the COVID-19 pandemic, so that housewives can plan and control household finances. This service activity was held at Mrs. Warsinah's house and was attended by 15 participants consisting of housewives who entered the Gonilan area. This service activity runs smoothly according to plan. While the method used in this service activity is to conduct socialization and discussion related to household financial management material during the Covid 19 pandemic.The result of this activity is that the participants know more about managing and controlling household finances in the face of the Covid 19 pandemic. Keywords : financial management, household, covid pandemic 19
PELATIHAN ECOPRINT IBU-IBU PKK DESA SIMO KECAMATAN KENDAL KABUPATEN NGAWI Indra Lila Kusuma; Johny Subarkah; Andrean Wahyu Parawangsa; Leni Elviana; Lisa Ayu Ramadhani; Ardyan Firdausi Mustoffa
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.13119

Abstract

The ecoprint training aims to provide direct benefits to the community in social and economic life and to improve the quality of resources through empowering PKK women in Simo Village, Kendal District, Ngawi Regency by utilizing natural materials in the vicinity of the residence. This activity is expected to be able to solve problems in the partner villages, namely the community's source of income is only dominated by the agricultural sector, the village's natural potential has not been utilized properly, lack of skills in managing village potential, the majority of Simo Village residents are housewives with minimal income. community partnership. This program consists of two activities, namely training on making ecoprints using natural materials in the environment around Simo Village and an explanation via PPT on how to make ecoprints. It is hoped that the partnership program activities can be carried out continuously so that they can become additional livelihoods for the surrounding community because the selling value of ecoprint products is still quite high in the market. Keywords : ecoprints; Income; Natural ingredient; Ngawi
SOSIALISASI PENTINGNYA PENDIDIKAN TINGGI BAGI LULUSAN SMU SEDERAJAT ( SMAN 2 KARANGANYAR) Indra Lila Kusuma; Maya Widyana Dewi; Endah Karunia Hastuti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2437

Abstract

Sosialisasi pentingnya pendidikan tinggi bagi lulusan SMU sederajat bertujuan untuk memberikan pemahaman dan motivasi kepada siswa siswi SMA sedrajat yang akan lulus agar bisa mempertimbangkan dengan baik dan memutuskan untuk melanjutkan pendidikan ke tingkat perguruan tinggi, mengingat pentingnya pendidikan tinggi untuk mempersiapkan generasi penerus yang berwawasan luas sehingga bisa diberdayakan dalam pembangunan nasional nantinya. Kegiatan pengabdian ini dilaksanakan di SMAN 2 Karanganyar yang diikuti oleh siswa kls 3 sebanyak 4 kelas.. Kegiatan pengabdian ini berjalan dengan lancar sesuai dengan perencanaan. Sedangkan metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan sosialisasi dan diskusi yang berkaitan dengan materi pentingnya pendidikan tinggi. Hasil dari kegiatan ini adalah para peserta lebih memaham dantermotivasi untuk melanjutkan pendidikan ke perguruan tinggi setelah lulus dari SMA nantinya. Kata Kunci : pendidikn tinggi,Perguruan Tinggi Abstract : The dissemination of the importance of higher education for high school graduates and equivalent aims to provide understanding and motivation to graduate high school students so that they can consider well and decide to continue their education to the tertiary level, given the importance of higher education to prepare the next generation with broad insight so that they can empowered in national development later. This service activity was carried out at SMAN 2 Karanganyar which was attended by 4 classes of Kls 3 students. This service activity went smoothly according to planning. While the method used in this service activity is to conduct socialization and discussion related to the importance of higher education. The result of this activity is that the participants understand more and are motivated to continue their education to higher education after graduating from high school later. Keywords : Higher education, College
Sosialisasi Pemasaran Digital Pada UMKM “Mukena Batik Ayu Production” Sukoharjo dalam Meningkatkan Penjualan Tira Nur Fitria; Indra Lila Kusuma
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.13362

Abstract

Mukena adalah salah satu contoh produk UMKM rumahan yang dapat memanfaatkan pemasaran digital untuk meningkatkan visibilitas dan penjualan produk mereka. Dengan memahami tantangan dan mengembangkan strategi yang tepat, UMKM mukena dapat tetap relevan dalam persaingan pasar yang semakin ketat dan mendukung pertumbuhan ekonomi lokal. Melalui kegiatan sosialisasi pemasaran digital, diharapkan UMKM mukena dapat memahami pentingnya pemasaran digital dan meningkatkan penjualan mereka di era digital saat ini. Tujuan dari kegiatan pengabdian masyarakat yang diselenggarakan adalah untuk memberikan pemahaman yang lebih baik kepada pelaku UMKM Mukena Ayu Production tentang pentingnya pemasaran digital dalam meningkatkan penjualan produk mereka. Melalui kegiatan sosialisasi yang melibatkan metode ceramah dan diskusi, tujuannya adalah untuk memberikan pengetahuan tentang konsep dasar pemasaran digital, strategi efektif, dan alat-alat yang dapat digunakan dalam pemasaran online kepada pelaku UMKM tersebut. Tantangan utama dalam pemasaran digital UMKM mukena termasuk persaingan yang ketat, visibilitas terbatas, manajemen waktu dan konten, serta fokus penjualan eceran dan grosiran di rumah. Untuk mengatasi tantangan ini, pelaku UMKM perlu mengembangkan strategi pemasaran yang efektif. Beberapa strategi pemasaran digital yang dapat diterapkan oleh UMKM mukena termasuk merencanakan jadwal posting yang konsisten, memilih konten yang menarik, memanfaatkan fitur-fitur seperti Stories dan Reels, atau melakukan sesi live. Sekain itu, pelaku UMKM dapat mengoptimalkan penggunaan platform online lainnya seperti Shopee, dan TikTok untuk memperluas jangkauan produk mereka dan meningkatkan penjualan.
PELATIHAN KEWIRAUSAHAAN SEBAGAI PELUANG BISNIS UNTUK GENERASI MILENIAL DI SOLORAYA SELAMA MASA PANDEMI COVID-19 Indra Lila Kusuma; Tira Nur Fitria; Maya Widyana Dewi; Maisa Setiyowati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2450

Abstract

Tujuan kegiatan pengabdian masyarakat ini dalah untuk memberikan pelatihan tentang kewirausahaan sebagai peluang bisnis untuk generasi milenial selama masa pandemi Covid-19. Metode pengabdian kepada masyarakat ini adalah dengan menggunakan metode diskusi dan metode simulasi. Pada kegiatan pengabdian kepada masyarakat ini, untuk sasaran utamanya adalah Generasi Muda atau generasi milenial yang berstatus sebagai mahasiswa di daerah Soloraya Jawa Tengah. Jumlah peserta yang kegiatan ini sebanyak 95 mahasiswa yang berasal dari beberapa perguruan tinggi swasta atau negeri di daerah Soloraya Jawa Tengah. Kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui webinar online dengan menggunakan Zoom Meeting. Pada kegiatan ini membahas tentang jenis wirausaha dan bisnis yang yang dapat dilakukan oleh generasi milenial dimasa pendemi Covid-19 misalnya reseller/dropshipper online shop, bisnis kuliner. bimbingan belajar online serta bisnis kebutuhan bahan pokok. Kunci utama menjalankan bisnis di masa pandemi yaitu mau mencoba peluang bisnis, tetap tenang, terus berusaha, melakukan inovasi, ide kreatif, selalu berusaha, pantang menyerah dan melawan rasa takut. Kegiatan ini sekaligus untuk menumbuhkan keinginan berwirausaha, mencari peluang dan ide usaha bagi generasi milenial dan masyarakat khususnya di masa pandemi serta dapat mengetahui tantangan dan kendala dalam berwirausaha dan berbisnis.
Co-Authors Afifah Inas Widyaningsih Agus Marimin Aldita Henry Linda Setyawati Andrean Wahyu Parawangsa Ardyan Firdausi Mustoffa Avesti Nila Nawangsari Budiyono Budiyono Destria Ayunda Rifana Desy Nur Pratiwi Dewi Muliasari Dian Ambarwati Ema Mustika Saputri Endah Karunia Hastuti Erna Setyawati Fitria, Tira Nur Heni Sulistyowati Iin Emy Prastiwi Ika Diah Purwati Intan Karunia Devi Ita Kurnia Dewi Johny Subarkah Leni Elviana Linda Oktaviana Lisa Ayu Ramadhani LMS Kristiyanti LMS Kristiyanti, LMS Maisa Setiyowati Maya Widyana Dewi Muhammad Cholis Muhammad Tho’in Ningsih, Suhesti Rukmini Rukmini Sony Mardiko Putro Sri Laksmi Pardanawati Suhesti Ningsih Sumadi Sumadi Suranto Suranto Tino Feri Efendi Wirmie Eka Putra Yuliusman - Yuwita Ariessa Pravasanti