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The Effectiveness Of The Credit Relaxation Policy On The Batik MSMEs Affected By Covid-19 In Solo City Edy Supriyono; Nurmadi Harsa Sumarta
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1583

Abstract

This research focuses on empirical analysis of the effect of credit relaxation policy on the sustainability of Batik MSMEs in Solo. This research is motivated by the negative impact of the spread of the Corona virus (Covid-19) pandemic on the economic sector in Solo, especially in the Batik MSMEs, which is one of the mainstay affected industries. A more in-depth study of the effectiveness and influence of this implementation on the sustainability of batikMSMEs in the city of Solo is needed, especially from the perspective of direct MSMEs. The design of this research is causality research with the object of batik UMKM in the administrative area of Surakarta City. The data used are primary data from questionnaires. Data analysis will be performed with Multiple Regression Analysis. With this research, it is hoped that there will be a contribution to increasing the effectiveness of the implementation of credit relaxation at MSMEs if there is a similar urgent situation.
Kerajinan Batik Print Malam Solo Rahmawati Rahmawati; Dwi Soegiarto; Edy Supriyono; Agus Budiatmanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 3 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i3.2685

Abstract

Program PKM HRG ini dilakukan di Kodya Surakarta. Pengabdian bekerjasama dengan Pemda Surakarta dan satu UKM yaitu Batik Santosa. UKM ini menghasilkan produk batik tulis asli dan print malam yang diminati pasar, yang berpeluang meningkatkan permintaan. Program pengabdian masyarakat ini bertujuan: meningkatkan produk berkualitas eksport, meningkatkan kemampuan UKM merebut peluang pasar melalui kualitas desain produk dan marketing, mempercepat transfer teknologi untuk UKM serta mengembangkan hubungan antara perguruan tinggi, ukm, dan pemda. Tujuan lainnya adalah menciptakan technopreneurship baru. Mahasiswa dapat magang di UKM dan sampai berhasil menjadi wirausaha baru. UKM mitra secara garis besar mempunyai permasalahan, antara lain adalah: produksi yang terbatas karena kurangnya alat-alat produksi, ketrampilan pengrajin yang kurang, manajemen usaha yang tradisional, distribusi pemasaran terbatas, teknologi/proses produksi masih sangat sederhana, serta akses bahan baku yang kurang lancar. Luaran kegiatan PKM HRG ini diharapkan dapat: 1. Meningkatnya kualitas produk yang dihasilkan, dengan berbagai pelatihan peningkatan ketrampilan karyawan serta pembenahan manajemen serta penerapan inovasi desain produk yang baru nantinya diharapkan mutu produk semakin meningkat yang akan meningkatkan omset UKM. 2. Pasar produk yang semakin luas, melalui penerapan strategi pemasaran yang dapat menembus pasar regional dalam negeri. 3. Meningkatkan kesejahteraan lingkungan, mayoritas perajin batik aktif tinggal di sekitar tempat UKM berada, maka peningkatan omset UKM ini juga akan meningkatkan kesejahteraan lingkungan. 4. Memanfaatkan limbah Batik Print Malam. 5. Hasil dari pengabdian ini akan diseminarkan dan disubmit pada jurnal terakreditasi.
Thin Capitalization Determinants in Manufacturing Companies in Indonesia Septian Adi Hananto; Nurmadi Harsa Sumarta; Edy Supriyono
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15073

Abstract

This study aims to analyze the determinants of thin capitalization practices on manufacturing companies in Indonesia. Moreover, this study focuses on the manufacturing sector which ranks as the second largest recipient of foreign debt. The population of this study consisted of all manufacturing companies which had listed on the Indonesia Stock Exchange from 2016 to 2019. Furthermore, the purposive sampling technique was used as a sampling technique and it was obtained 308 samples. The hypothesis analysis technique in this study used the Ordinary Least Square (OLS) method. The results show that tax haven utilization and significant foreign ownership has a positive effect on the practice of thin capitalization. Meanwhile, foreign directors has negative effect on the practice of thin capitalization. However, this study cannot prove the effect of multinationality on the practice of thin capitalization.Keywords: thin capitalization, multinationality, tax haven utilization, significant foreign ownership, foreign directors.
Pengelolaan Keuangan Keluarga pada Ibu Rumah Tangga Pemilik Umkm Sebagai Masyarakat Terdampak Covid-19 di Kelurahan Kauman, Surakarta Edy Supriyono; Nurmadi Harsa Sumarta; Devi Narulitasari
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.v3i1.1634

Abstract

Presiden Joko Widodo menetapkan Covid-19 sebagai bencana nasional pada tanggal 13 April 2020. Sejak awal penetapannya hingga saat ini, jumlah korban terus mengalami peningkatan. Berbagai upaya telah dilakukan oleh pemerintah seperti Work From Home (WFH), social distancing, dan Pembatasan Sosial Berskala Besar (PSBB) untuk mengurangi penyebaran virus corona tersebut. Namun, kebijakan tersebut berdampak pada penurunan daya beli masyarakat. Salah satu sektor yang terdampak adalah UMKM. Pengabdian ini, bertujuan untuk memberikan pendampingan pengelolaan keuangan keluarga bagi ibu rumah tangga pemilik UMKM di Kelurahan Kauman. Peran ibu rumah tangga pemilik UMKM sebagai pengatur perekonomian keluarga sangatlah vital. Pengelolaan keuangan keluarga yang baik adalah kunci kesuksesan keluarga. Pengabdian ini menggunakan metode workshop dengan mengaplikasikan penyusunan laporan keuangan keluarga menggunakan akuntansi sederhana. Peserta dalam kegiatan ini sebanyak 21 orang yang kemudian didampingi menyusun laporan keuangan sederhana. Pengabdian ini, menghasilkan pembukuan sederhana yang menguraikan keuangan masing-masing UMKM di Kelurahan Kauman. Pengetahuan dan soft skill tentang pengelolaan keuangan keluarga bagi ibu rumah tangga pemilik UMKM sangatlah dibutuhkan khusunya saat pandemi Covid-19. Kata kunci: Pengelolaan Keuangan Keluarga, UMKM, Covid-19.
Pembuatan Gula Kelapa/Aren Guna Peningkatan Pendapatan Bumdes Argo Manik Desa Kalipelus Kebonagung Pacitan Rahmawati Rahmawati; Siti Arifah; Edy Supriyono; Francisca Sestri Goestjahjanti; Bambang Pujiasmanto; Pringgo Widyo Laksono; Ratna Wijayanti Daniar Paramitha; Rita Noviani; Siti Nurlaela
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): MEI 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i3.397

Abstract

This Community Service activity aims to increase the capabilities of BUMDes Argo Manik in managing coconut/aren sugar production from upstream to downstream to create innovative and productive villages, and increase greening of the environment in order to support tourism and environmental preservation. The method used is the delivery of material from resource persons who are competent in their fields related to problems that exist in the community and training according to the directions of the resource persons. The result of this activity is an increase in the quality of coconut/aren sugar products that have been produced and managed by BUMDes Argo Manik in supporting the tourism potential in Kalipelus Village which in turn can improve the economy of the Kalipelus Village community. The conclusion that can be drawn from this activity is that the role of academics is needed in order to participate in providing solutions to problems that occur in society. This activity can also be input for the formation of an academic climate in tertiary institutions, especially related to the people's economy.
SEMERU BANGKIT: MOTIVASI MENUMBUHKAN SEMANGAT DAN PENYALURAN BANTUAN SOSIAL PENGUNGSI SEMERU DI LUMAJANG JAWA TIMUR (PKM NASIONAL ASOSIASI DOSEN AKUNTANSI INDONESIA) Antin Okfitasari; Devi Narulitasari; Arfan Ikhsan; Edy Supriyono
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.v5i2.10293

Abstract

The eruption of Semeru is an unexpected disaster without any signs of nature. Mount Semeru emits thick hot clouds. The areas that were quite badly affected by the disaster were Supiturang Village, Curah Kobokan Village and Sumberwuluh Village, Lumajang, East Java. The consequences of this disaster resulted in casualties and thousands of residents being displaced. Deep grief and unsupportive situations should be a factor in the economic and social paralysis of the people affected by the disaster. The partners of this PKM are the residents of the three villages that were most affected by the disaster. The aim of this PKM is for partners to grow enthusiasm to bounce back after a disaster and distribute social assistance to ease the burden on residents affected by the disaster. This national PKM is conducted by accounting lecturers who are members of ADAI. Refugees feel very happy and motivated again to get out of the downturn caused by the disaster. They were very enthusiastic and grateful for the assistance provided in this PKM. The output of science and technology that has been achieved is a change in the attitude of residents affected by disasters from apathy to enthusiasm to get up and a sense of optimism to improve and be prepared if disaster comes again