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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Accounting Global Journal Jurnal Berdaya Mandiri Dedikasi: Jurnal Pengabdian Kepada Masyarakat UBMJ (UPY Business and Management Journal) Jurnal Fairness Jurnal Akuntansi
Ratna Purnama Sari
Universitas PGRI Yogyakarta
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Prosocial Behavior And Determinants In The Accountability Of Village Fund Management Rani Eka Diansari; May Dina Triastuti; Vidya Vitta Adhivinna; Ratna Purnama Sari; Anandita Zulia Putri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.253-264

Abstract

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative.  This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.
Peningkatan Pemasaran Online Manik-Manik Di Dusun Mredo, Bantul: Enhancing Online Marketing of Bead Crafts in Mredo Hamlet, Bantul Hapsari Dyah Herdiany; Saptaningsih Sumarmi; Chandra Wisnu Utomo; Ratna Purnama Sari; Ahmad Iqbal Fathurrohman; Elvina Anggraini; Indah Ayu Wahyu Nurati; Rachmad Hadi Nur Aziz
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Januari 2026
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v6i1.4708

Abstract

Abstrak Pengabdian masyarakat ini dilaksanakan di Dusun Mredo, Kalurahan Bangunharjo, Kecamatan Sewon, Kabupaten Bantul. Tujuan dari kegiatan pengabdian ini untuk memberdayakan khalayak sasaran agar memiliki pengetahuan tentang pentingnya dalam memanfaatkan waktu luang dengan kegiatan yang mendatangkan tambahan penghasilan. Memberikan edukasi serta pelatihan bagi masyarakat Dusun Mredo diyakini pengabdi untuk meningkatkan perekonomian warga sekitar. Perlu adanya pemberian edukasi untuk merangsang tingkat kreativitas warga Dusun Mredo. Kata Kuci: Edukasi Ketrampilan, Kreativitas, Pemasaran Online, Kewirausahaan Abstract This community service was carried out in Mredo Helmet, Bangunharjo Village, Sewon District, Bantul Regency. The purpose of this community service activity is to empower the target audience to have knowledge about the importance of utilizing free time with activities that generate additional income. Providing education and training for the people of Mredo Helmet is believed by the community to improve the economy of the surrounding residents. There needs to be education to stimulate the level of creativity of the people of Mredo Helmet. Keyword: Skills Education, Creativity, Online Marketing, Entrepreneurship
Peran Rasio Keuangan terhadap Risiko Financial Distress di Industri Pengolahan Makanan Indonesia pada Masa Perlambatan Ekonomi Ratna Purnama Sari; Krisna Sawitri; Yennisa; Arista Natia Afriany
UPY Business and Management Journal (UMBJ) Vol. 5 No. 2 (2026): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v5i2.9534

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh current ratio (CR), return on assets (ROA), debt to equity ratio (DER), dan total asset turnover (TATO) terhadap risiko financial distress pada perusahaan industri pengolahan makanan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metodologi: Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan perusahaan. Sampel ditentukan melalui purposive sampling dan dianalisis menggunakan regresi logistik dengan bantuan IBM SPSS Statistics 22. Hasil: Hasil penelitian menunjukkan bahwa CR, ROA, dan TATO berpengaruh negatif terhadap financial distress, sedangkan DER tidak berpengaruh terhadap risiko financial distress. Implikasi: Temuan ini memberikan masukan bagi manajemen untuk menjaga likuiditas, profitabilitas, dan efisiensi aset sebagai strategi menurunkan financial distress. Investor juga dapat menggunakan rasio tersebut sebagai pertimbangan dalam menilai kesehatan keuangan perusahaan. Orisinalitas: Penelitian ini berfokus pada industri pengolahan makanan pada periode perlambatan ekonomi 2019-2023 dan menguji kembali inkonsistensi temuan empiris terkait rasio keuangan dan financial distress.
PENDAMPINGAN PEMBUKUAN SEDERHANA UNTUK MENINGKATKAN PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN Ade Sagita Damayanti; Ratna Purnama Sari; Rahandhika Ivan Adyaksana; Yennisa
Jurnal Berdaya Mandiri Vol. 8 No. 2 (2026): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v8i2.9746

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often face challenges in preparing financial reports because these processes are still manual and unstructured. This study aims to improve MSMEs' understanding of financial reporting and to analyze the effectiveness of Microsoft Excel. The method used was a descriptive quantitative approach using observation, interviews, documentation, and questionnaires. The activities were carried out through the stages of initial observation, needs identification, training and mentoring, and implementation. The results showed that, before the mentoring, financial records were disorganized and not integrated with the owner's finances. After the mentoring, business owners were able to systematically record transactions and prepare simple financial reports, including profit and loss statements, changes in equity, and the financial position. The use of Microsoft Excel has been shown to improve the accuracy and neatness of recording and to foster awareness of separating business and personal finances. Therefore, Microsoft Excel-based mentoring is effective in improving the quality of MSME financial management. Keyword: MSMEs, financial reports, Microsoft Excel, bookkeeping
Co-Authors Ade Sagita Damayanti Agesti Dwi Setyaningrum Agung Budiyanto Ahmad Iqbal Fathurrohman Anandita Zulia Putri Arista Natia Afriany Budiarto, Dekeng Setyo Chandra Wisnu Utomo Citra Setia Mulyani Deden Prasetyo Detasya Rigian Elvina Anggraini Hapsari Dyah Herdiany Indah Ayu Wahyu Nurati Krisna Sawitri May Dina Triastuti Nugraeni Putrie Windarti Raafi Astrian Yudhistira Rachmad Hadi Nur Aziz Rahandhika Ivan Adyaksana Rani Eka Diansari Saptaningsih Sumarmi Shinta Suryaningrum Sri Widodo Vidya Vitta Adhivinna Yennisa Zidni Husnia Fachrunnisa