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

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PEMBINAAN KEMANDIRIAN DAN PENGEMBANGAN USAHA TERHADAP DESA ANGGUR DESA NGROTO KISMANTORO WONOGIRI Rukmini Rukmini; Suprihati Suprihati; Suhesti Ningsih; LMS Kristiyanti; Sri Laksmi Pardanawati; Hadi Samanto
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.v3i1.1876

Abstract

Kemandirian desa merupakan kemampuan yang dimiliki pemerintah desa dan masyarakat dalam meningkatkan kesejahteraan melalui potensi Sumber Daya Manusia. Demikian juga yang dilakukan oleh Desa Ngroto yang berlokasi di Kecamatan Kismantoro Wonogiri. Salah satu usaha yang sedang dirintis adalah budidaya anggur dengan memanfaatkan lahan kosong di rumah masing masing warga dan produk olahan makanan kecil. Masalah yang dihadapi yaitu bagaimana mendistribusikan produk hasil olahan pangan maupun hasil panen anggur agar berdaya saing di luar desa Ngroto paling tidak sampai menembus wilayah kabupaten Wonogiri. Tujuan dilakukan Pengabdian masyarakat yaitu Mengklasifikasi produk unggulan dan menyusun langkah langkah pengembangan, menggali kemampuan SDM yang ada di desa Ngroto, membuat usaha mandiri dan membuka lapangan kerja. Metode yang digunakan adalah ceramah, pelatihan pembukuan sederhana, pelatihan pengembangan usaha dan strategi pemasaran yang tepat metode ini untuk kelompok pengusaha olahan makanan kecil sedangkan untuk pengembangan budidaya anggur dilakukan peninjauan ke lokasi penanaman anggur yang didampingi oleh ahli bidang budidaya tanaman dari Kagama serta Tanya jawab dari anggota Kelompok usaha Kata Kunci : Kemandirian, pengembangan usaha
PENDAMPINGAN PENGELOLAAN DAN PERHITUNGAN DANA ZAKAT SESUAI SYARIAT ISLAM BAGI PARA TAKMIR MASJID Muhammad Tho’in; Budiyono Budiyono; M. Hasan Ma'ruf; Rukmini Rukmini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): BUDIMAS : VOL. 02 NO. 01, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v2i1.2107

Abstract

Tujuan pelaksanaan pengabdian kepada masyarakat (PKM) ini yaitu memberikan pendampingan pengelolaan dan perhitungan dana zakat sesuai syariat Islam bagi para takmir masjid. Takmir masjid yang menjadi mitra pengabdian yaitu pengurus takmir masjid (8 masjid) di Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten. Pelaksanaan pengabdian ini sepenuhnya mendapatkan dukungan dari Pemerintah Desa Jeblog. Metode pelaksanaan pengabdian ini dilakukan dengan tutorial materi zakat yang dilanjutkan dengan diskusi dua arah secara intensif, dan diakhir pelaksanaan pengabdian dilakukan demontrasi perhitungan zakat selama 4 (empat) kali pertemuan. Waktu pelaksanaan pengabdian masyarakat ini yaitu semester ganjil 2019/2020 selama bulan September-Desember 2019. Tempat pelaksanaan pengabdian di gedung pertemuan balai desa yang telah disediakan oleh perangkat Desa Jeblog. Hasil pengabdian ini menunjukkan bahwa dengan adanya pendampingan pengelolaan dan perhitungan dana zakat sesuai syariat Islam memberikan pemahaman lebih mendalam terhadap tata cara pengelolaan dan perhitungan dana zakat bagi para pengurus takmir masjid di Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten. Implikasi dari kegiatan pengabdian ini menjadikan pengelolaan dana zakat secara baik sesuai rambu-rambu yang diberikan oleh syariat Islam, menjadikan dana zakat lebih produktif secara maksimal dan tepat sasaran bagi penerimanya. Kata kunci: pendampingan, zakat, syariat Islam, takmir masjid
PEMBINAAN DAN PENDAMPINGAN DESA INKLUSIF DISABILITAS PRODUKSI BATIK CIPRAT DI DESA PUCUNG KISMANTORO Rukmini Rukmini; LMS Kristiyanti; Sri Laksmi Pardanawati; Wikan Budi Utami; Hadi Samanto; Budiyono Budiyono
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.v3i2.2579

Abstract

Pucung adalah sebuah Desa yang berlokasi di kecamatan Kismantoro diujung selatan Kabupaten Wonogiri. Dari sekian banyak penduduknya terdapat lebih 50 orang penyandang disabilitas yaitu tuna rungu, tuna wicara, tuna daksa dan disabilitas intelektual. Dengan berdirinya Sheltered Workshop Peduli Karya Barokah (SWP) yang beranggotakan beberapa warga disabiltas dan pendamping serta berbagai dukungan maka produksi kain batik ciprat semakin berkembang. Masalah yang dihadapi saat ini yaitu bagaimana meningkatkan produksi dan mendistribusikan produk batik Ciprat Karya Barokah agar berdaya saing di luar Kabupaten Wonogiri paling tidak sampai menembus wilayah pulau Jawa apalagi di masa pandemic covid 19. Juga dalam hal menyelenggarakan pembukuan sederhana sebagai bentuk pertanggungjawaban keuangan. Tujuan dilakukan Pengabdian masyarakat yaitu ikut berpastisipasi memberikan pelatihan dan sosialisasi serta pendampingan dalam mencapai kemandirian dan pengembangan usaha produksi batik ciprat di Desa Pucung. Metode yang digunakan adalah ceramah, pelatihan pembukuan sederhana, pelatihan pengembangan usaha dan strategi pemasaran yang tepat sedangkan untuk pengembangan dan inovasi motif batik dilakukan peninjauan ke lokasi produksi batik ciprat yang didampingi oleh ahli bidangnya dari Kagama serta Tanya jawab dari peserta pengabdian Kata Kunci : Pelatihan, pendampingan, disabilitas, produksi batik ciprat
PELATIHAN AKUNTANSI UNTUK PENYELENGGARAAN PEMBUKUAN SEDERHANA BAGI KELOMPOK KERJA DESA JEBLOG KARANGANOM Rukmini Rukmini; LMS Kristiyanti; Sri Laksmi Pardanawati; Wikan Budi , Utami; Suprihati Suprihati; Hadi Samanto
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 1, No 1 (2019): BUDIMAS : VOL. 01 NO. 01, 2019
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v1i1.2305

Abstract

Kegiatan pengabdian ini dilaksana dengan latar belakang ingin membantu dalam meningkatkan pengetahuan akuntansi bagi kelompok kerja di Desa Jeblog Karanganom. Tujuan Pengabdian masyarakat ini adalah untuk meningkatkan kemampuan menyelenggarakan pembukuan sederhana bagi kelompok kerja Desa Jeblog, Karanganom Kabupaten Klaten.Kegiatan pengabdian masyarakat dilaksanakan dengan menggunakan metode ceramah, diskusi dan praktik langsung. Target luaran yang diharapkan dari kegiatan ini adalah kelompok kerja di Desa Jeblog mampu melaksanakan pembukuan sederhana atas kegiatan usaha yang mereka laksanakan sehinggadapat menyusun laporan keuangan sederhana dengan benar. Kata Kunci : Pelatihan, pembukuan sederhana, jeblog
Pengaruh Jumlah Produk, Pendapatan, Dan Biaya Operasional Terhadap Laba Pada PT Pos Indonesia (Persero) Cabang Jongke Surakarta Periode 2019-2021 Annisaa Miftakhul Jannah; LMS Kristiyanti; Rukmini Rukmini
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.v23i1.5769

Abstract

The purpose of this study was to determine the effect of product, revenue and operating costs on profits at PT. Pos Indonesia (Persero) Jongke Surakarta Branch for the 2019-2021 period, either simultaneously or partially. In this study, the researcher used sekunder data with descriptive analysis method, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. Based on the results of product research, income and operating costs on profit, it is obtained that f count = 30,744 > f table = 2.96, with a significance of 0.000 0.05, so that there is no positive and significant effect of Product on Profit at PT. Pos Indonesia (Persero) Surakarta Jongke Branch for the period 2019-2021. Based on income research on earnings, the results obtained tcount = 8.590 > ttable = 2.055, with a significance of t 0.000
THE EFFECT OF ACADEMIC ABILITY AND ACTUALIZATION DESIGN ON THE RESULTS OF THE ACTUALIZATION OF BASIC TRAINING PARTICIPANTS FOR CIVIL SERVANTS CANDIDATES AT THE REGIONAL HUMAN RESOURCES DEVELOPMENT AGENCY OF CENTRAL JAVA PROVINCE Muhammad Alaziz; Rukmini Rukmini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5435

Abstract

This study aims to determine the effect of academic ability and actualization design on the results of the actualization of the CPNS Basic Training participants at BPSDMD Central Java Province. The analytical tool used is multiple linear regression, t-test, F test, and coefficient of determination. The number of samples as many as 399 participants were taken by purposive sampling technique. The results of the study concluded that: 1) Academic ability had a positive but not significant effect on the results of the implementation of the actualization of the CPNS Basic Training participants at BPSDMD Central Java Province; 2) The actualization design has a positive and significant impact on the results of the actualization implementation for the participants of the CPNS Basic Training at BPSDMD Central Java Province; 3) Academic Ability and Actualization Design simultaneously have a positive and significant impact on the Results of the Implementation of the Actualization of CPNS Basic Training participants at BPSDMD Central Java Province; 4) The actualization design significantly positively moderates (strengthens) the relationship between the influence of academic ability on the results of the implementation of the actualization of CPNS Basic Training participants at BPSDMD Central Java Province. The recommendations given are 1) For State Administration Institutions to conduct a more in-depth study or evaluation related to the correlation between the provision of academic material that results in the participants' academic abilities and the implementation of actualization; 2) For the Central Java Province BPSDMD to conduct a study or evaluation of the implementation of the CPNS Basic Training comprehensively and to make an evaluation instrument for the role of the coach; 3) For other researchers, the results of this study can be developed both in terms of location and research variables; 4) For Civil Servants (PNS)to keep trying to find the formulation of effective learning methods and for coaches to continue to improve their role to be more effective.
The Effect of Financial Performance Measured With Rentability Ratio Against Dividend Payout Ratio (Empirical Study on Manufacturing Companies Group Listed on BEI) Imas Della Fauzi; Rukmini Rukmini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i01.228

Abstract

This study aims to examine whether there is a significant effect of the company's financial performance as measured by the ratio of profitability with Return on Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) and Net Profit Margin (NPM) to Dividend Payout Ratio (DPR). The data collected is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2013-2015. The analysis used to know how big the influence of ROA, ROE, ROI NPM to DPR company, writer do statistical analysis done by using descriptive analysis, doubled linear regression, correlation coefficient and coefficient of determination. While testing the hypothesis using F test for simultaneous test and t test partially, using SPSS 16. Based on the results of data processing, obtained regression equation Y = 31.225 + 1.209 X₁ - 0.106 X₂ + 0.505 X₃ - 0.708 X₄ + ε, analysis results Statistics simultaneously obtained the value of determination coefficient of 28.3%. While the rest equal to 71.7% influenced by other factors. Based on hypothesis test by using significant level α = 0,05 result of F test, show that together regression model can be used to explain the relation between Return on Asset, Return On Equity, Return On Investment and Net Profit Margin to Dividend Payout Ratio. Keywords: Return on Assets, Return on Equity, Return On Investment and Net Profit Margin, Dividend Payout Ratio
Analisis Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Persepsi Standar Audit Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Auditor Vinolia Supriyati Asyifa; Rukmini Rukmini; Desy Nur Pratiwi
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v10i2.229

Abstract

A career as an auditor is considered to have good prospects. However, the fact is, the number of accounting graduates each year is not proportional to the growth of auditors in Indonesia. This phenomenon can be a big enough opportunity for graduate accounting students to have a career in the field of auditors. This study aims to determine the effect of financial rewards, labor market considerations, work environment and perceptions of auditing standards on the interest of accounting students in choosing a career as an auditor. This type of research includes quantitative research using primary data obtained from distributing questionnaires. The population in this study were Accounting students of ITB AAS Indonesia with a sample of 86 students determined by purposive sampling technique. The analytical method in this study uses multiple regression analysis statistics. The results of this study are the financial rewards variable and the perception of audit standards have a significant effect on the interest of accounting students in choosing a career to become auditors, while the labor market considerations variable have no significant effect on the interest of accounting students in choosing a career as an auditor.
FACTORS THAT INFLUENCE SMES' PERCEPTIONS ABOUT THE IMPORTANCE OF PREPARING FINANCIAL STATEMENTS (CASE STUDY AT A BICYCLE SHOP IN SURAKARTA AND SUKOHARJO) Rukmini Rukmini; LMS Kristiyanti; M Fachri Naufal Barokah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1012

Abstract

Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient of 0.222, the value of t is greater than t table 1.258, and the significance value is 0.210 (0.210> 0.05). (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient of 0.188, the value of t is greater than t table 4.629, and significant value of 0.000 (0.000
SOSIALISASI DAN PELATIHAN PERPAJAKAN UNTUK UMKM WIRUN HERITAGE DI SUKOHARJO Rukmini Rukmini; Suprihati Suprihati; LMS Kristiyanti; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.6149

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pembelajaran kepada UMKM tentang mendaftar, mencatat, menghitung, membayar dan melapor ( 5 M ) Pajak UMKM . Sedangkan mitra pada Pengabdian Masyarakat ini adalah Pelaku UMKM yang tergabung pada kelompok Wirun Heritage yang berlokasi di Sukoharjo. Dengan pengetahuan yang cukup, maka peserta dapat mengetahui cara mendapatkan NPWP, membayar pajak, dan melakukan kewajiban perpajakan lainnya. Untuk mencapai tujuan dan target program Pengabdian Masyarakat ini, maka mitra diberi sosialisasi dan pelatihan di Gedung Lowo Kabupaten Sukoharjo. Target luaran yang diharapkan adalah masyarakat teredukasi untuk melakukan kewajiban perpajakan sebagaimana mestinya.
Co-Authors Aisyah Desnilia Annisaa Miftakhul Jannah Aryanti Muhtar Kusuma Bayu Tri Cahya Budiyono Budiyono Budiyono Budiyono Desy Nur Pratiwi Hadi Samanto Imas Della Fauzi Indra Lila Kusuma Intan Indah Permatasari Linda Oktaviana Lisa Ayu Ramadhani LMS Kristiyanti, LMS LMS. Kristiyanti M Fachri Naufal Barokah M. Hasan Ma'ruf Mahameru Rosy Rochmatullah Maya Widyana Dewi Mennik Putriana Syva Muhammad Alaziz Muhammad Luthfi Nur Fatyasin Muhammad Tho’in Muqorobin Muqorobin Ningsih, Suhesti Nur Leni Budi Febriani Nurita Elfani Prasetyaningrum Rahmawati Rahmawati Rikha Zakiyah Rita Noviani Sarah Rum Handayani Siti Arifah Siti Nurlaela Siti Nurlaela Sri Laksmi Pardanawati Sri Mulyani Subadi Subadi Suhesti Ningsih Suprihati Vinolia Supriyati Asyifa Wikan Budi Utami Yuwita Ariessa Pravasanti