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All Journal Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Dharma Bakti Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan AKMENIKA Telaah Bisnis UBMJ (UPY Business and Management Journal) JURNAL ABDIMAS PLJ Jurnal Fairness Jurnal Akuntansi Journal of Business and Information System ABDIMAS NUSANTARA Qualitative Research of Business and Social Sciences
Pramudiati, Ningrum
Universitas PGRI Yogyakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Determinants of The Use of Accounting Information By E-Commerce-Based In MSMEs Pramudiati, Ningrum; Nusron, Lulu Amalia; Prasetya, Anggi
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16111

Abstract

A B S T R A C T                   This research focuses on the impact of accounting knowledge, information technology competence, and the preparation and presentation of financial statements on the use of e-commerce-based accounting information. The research population is all owners of culinary MSMEs in the Special Region of Yogyakarta. This research site includes Bantul Regency, Sleman Regency, Kulon Progo Regency, Gunungkidul Regency, and Yogyakarta City. The sample of this research was 95 respondents who are owners of culinary MSMEs were collected using a method of purposeful sampling. The research consists of a quantitative technique and questionnaire-based primary data. Methods for data analysis and descriptive statistical tests, tests of data quality, and hypothesis testing were processed by using SPSS 25. The results show that accounting knowledge, information technology competence, and the preparation and presentation of a financial statement have a positive and significant impact on the use of e-commerce-based accounting information in culinary MSMEs in the Special Region of Yogyakarta.Keywords: Accounting Knowledge, Information Technology Competence, Financial Reports, E-Commerce Based Accounting InformationA B S T R A C T   Penelitian ini bertujuan untuk menguji pengaruh pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan laporan keuangan terhadap penggunaan informasi akuntansi berbasis e-commerce. Populasi penelitian ini adalah seluruh pemilik Usaha Mikro, Kecil, dan Menengah (UMKM) yang menekuni usaha bidang kuliner di Daerah Istimewa Yogyakarta. Lokasi penelitian meliputi Kabupaten Bantul, Kabupaten Sleman, Kabupaten Kulon Progo, Kabupaten Gunungkidul, dan Kota Yogyakarta. Pengambilan sampel menggunakan metode purposive sampling. Sampel pada penelitian ini adalah sebanyak 95 responden yang merupakan pemilik UMKM di bidang kuliner. Riset berupa pendekatan kuantitatif dan data primer. Data penelitian diperoleh dengan menggunakan teknik penyebaran kuesioner. Metode untuk menganalisis data menggunakan uji statistik deskriptif, uji kualitas data, dan uji hipotesis yang diolah dengan menggunakan bantuan SPSS 25. Riset ini menunjukkan hasil bahwa pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan dan penyajian laporan keuangan secara positif dan signifikan berpengaruh terhadap penggunaan informasi akuntansi berbasis e-commerce pada UMKM kuliner di Daerah Istimewa Yogyakarta. Kata Kunci: Pengetahuan Akuntansi, Kompetensi Teknologi Informasi, Penyusunan Laporan Keuangan, Informasi Akuntansi Berbasis E-Commerce
Do Environmental Performance and Corporate Social Responsibility Disclosure Affect Financial Performance? Ningrum Pramudiati; Rahandhika Ivan Adyaksana; Afrinia Susilowati
Jurnal Akuntansi Vol. 12 No. 2 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.2.1-11

Abstract

The Ministry of Environment determines the company's environmental management performance evaluation plan or PROPER in controlling environmental effects to improve the company's role in environmental protection plans. However, many companies still get a red or black PROPER rating. Therefore, this study aimed to test the effect of environmental performance and corporate social responsibility disclosure on the company's financial performance. The sample used in the mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period, amounting to 49 companies. The sampling technique in this study used a purposive sampling technique. The purposive sampling technique is a sample selection technique using criteria. According to the sample's criteria, this research selected 55 financial statements from 11 companies. The data in this study were analyzed using multiple linear regression. The results of this study indicate that environmental performance and CSR disclosure have a positive effect on the company's financial performance. Then, financial performance and Corporate Social Responsibility Disclosure have a simultaneous and positive impact on the company's financial performance. Research can be considered for mining companies to always pay attention to environmental performance due to company activities. In addition, companies must consistently implement Corporate Social Responsibility in carrying out their business activities. The implementation of sound environmental performance must also be accompanied by the implementation of good corporate social responsibility. The company's financial performance is getting better because these two things can synergistically affect the company's economic performance.
PENINGKATAN PEMAHAMAN INFORMASI LAPORAN KEUANGAN BERDASARKAN SAK EMKM Lulu Amalia Nusron; Anandita Zulia Putri; Ningrum Pramudiati; Zidni Husnia Fachrunnisa; Yennisa
JURNAL ABDIMAS PLJ Vol. 4 No. 2 (2024): JURNAL ABDIMAS PLJ, Desember 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v4i2.1230

Abstract

There are many MSME business actors and they are spread across urban, rural, and even remote areas. MSME businesses do not require a high level of education so that Indonesian people with low levels of education can also become actors in this business. Due to the lack of knowledge and understanding of accounting and business financial reports, the purpose of this activity is to increase understanding of the importance of recording and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity was carried out using the method of socialization and mentoring of one of the MSME actors in Yogyakarta, namely Meyva Collection. Previously, business actors still used private in their business results, did not separate personal and business transaction accounts, and did not record consignment sales. The results of this community service activity are expected to increase the knowledge of Meyva Collection business actors by routinely recording expenses such as sewing wages, purchasing raw materials for fabrics, determining the cost of production, so that they can make financial statements of profit and loss. In addition, we also hope that Meyva Collection business actors will routinely record direct sales and consignment income in accordance with SAK EMKM. This activity can foster a mindset in business actors that understanding financial report information based on SAK EMKM is very important for business development and capital participation.
Seberapa Penting Penggunaan Informasi Akuntansi melalui: Persepsi, Pelatihan, Pengetahuan dan Skala Usaha pada UMKM? Putri, Anandita Zulia; Khotimah, Khusnul; Pramudiati, Ningrum
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1334

Abstract

TUsers of accounting information can become large capital in a company to carry out strategic planning, supervision in management and operational supervision. This study aims to empirically evaluate how owner perceptions, accounting training, accounting knowledge, and business scale influence how accounting information is used. Researchers are interested in conducting new studies because they continue to produce inconsistent results based on previous investigations. A survey using a questionnaire is the research methodology used. Purposive sampling is a technique used to select a sample. In this study, 150 food and beverage MSME owners in Purworejo Regency participated as respondents. SPSS statistical software version 26 was used to perform data analysis techniques. In this work, multiple linear regression analysis uses analytical tools. This study used multiple linear regression analysis as an analytical tool. The findings show a positive effect between the use of accounting information and the owner's perception, accounting training, accounting knowledge, and business scale. It is hoped that further research will guide researchers in filling out questionnaires, relevant agencies will carry out regular training and update MSME data.
Apa Yang Mempengaruhi Penghindaran Pajak Di Perusahaan Sektor Kesehatan? Nusron, Lulu Amalia; Nugraheni, Dinamipa; Pramudiati, Ningrum
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1435

Abstract

Health sector companies during the Covid-19 pandemic experienced a significant increase in profit. The researcher wants to know whether companies with high profits tend to avoid taxes through company size, company age, leverage, and profitability. The companies studied were those listed on the Indonesia Stock Exchange in 2015-2021 using the purposive sampling method resulting in a total sample of 8 companies. This research is a type of quantitative research using secondary data obtained from the financial reports of a sample of companies that have been determined. The data analysis technique used is multiple linear regression analysis. The research results show that the variables company size, company age, and leverage have an effect on tax avoidance. Meanwhile, the profitability variable has no effect on tax avoidance
Nilai Perusahaan pada Industri Consumer Goods Non-cyclical: Perspektif Teori Agensi Fachrunnisa, Zidni Husnia; Zulia Putri, Anandita; Pramudiati, Ningrum; Laraswati, Aisya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8546

Abstract

This study aims to empirically test whether family ownership, profitability, and dividend policy are factors that influence firm value in the non-cyclical consumer sector. Agency theory is used as the underlying theory in this study. This quantitative study uses secondary data derived from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling with certain criteria. Data analysis used multiple linear regression with SPSS statistical tools. The results of this study empirically prove that family ownership and profitability have a positive effect on firm value. Meanwhile, dividend policy has no effect on firm value. Firm value can increase with increasing family ownership and increasing profitability. A limitation of this study is that the three independent variables used only have a small effect on the dependent variable. Suggestions for further research include adding more years of research and other independent variables to increase the influence on the dependent variable
Faktor-faktor yang mempengaruhi budgetary slack Pramudiati, Ningrum; Erlinawati, Afida
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.101

Abstract

This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process. The sample selection uses a purposive sampling method with criteria, namely the head of office/agency, the director of finance, the chief of planning and planning staff who have a term of office at least one year. The data analysis used was the SPSS Version 26 with hypothesis testing using multiple linear regression. This study showed that indicate budgetary participation has no effect on budgetary slack on the OPD of Sleman. Still, the budget emphasis and information asymmetry have a significant positive impact on budgetary slack on the OPD of Sleman.
Pengelolaan Keuangan dan Manajemen Pemasaran Bagi UMKM Kripik Pisang dan Ketela di Jepara Putri, Anandita Zulia; Nusron, Lulu Amalia; Pramudiati, Ningrum
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2019): ABDIMAS NUSANTARA (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari kegiatan ini adalah membantu mengelola keuangan UMKM Keripik Pisang dan Ketela di Jepara baik dalam menentukan harga jual, rencana anggaran produksi, laporan penjualan, serta mengetahui laba yang didapatkan sehingga unit usaha dapat mengembangkan modalnya menjadi lebih besar. Selain itu, meningkatkan pengemasan produk dan memperluas jangkauan pemasaran produk tersebut. Metode yang digunakan adalah observasi, pemaparan materi dan praktek pelatihan tentang penentuan harga jual, pembuatan rencana anggaran produksi, laporan penjualan, mengetahui laba yang didapat, pengemasan yang sesuai, dan evaluasi. Hasil yang dicapai oleh UMKM Keripik Pisang dan Ketela Jepara adalah peningkatan penjualan, dapat membuat catatan keuangan harian, laporan keuangan sederhana, menentukan harga jual yang lebih akurat, merubah kemasan yang lebih menarik dengan bermacam-macam ukuran, serta jangkauan pemasaran yang semakin luas.
Pengelolaan Keuangan dan Manajemen Pemasaran Bagi Paguyuban Bakul Jajan Pasar di Pasar Kotagede Yogyakarta Yennisa, Yennisa; Adyaksana, Rahandhika Ivan; Putri, Anandita Zulia; Nusron, Lulu Amalia; Pramudiati, Ningrum
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2020): ABDIMAS NUSANTARA : (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari kegiatan ini adalah membantu mengelola keuangan Paguyuban Bakul Jajan Pasar di Pasar Kotagede Yogyakarta, serta memberi pelatihan dalam menentukan harga jual, pembuatan laporan pembelian dan laporan penjualan, serta mengetahui laba yang didapatkan agar unit usaha dapat mengembangkan modalnya menjadi lebih besar. Selain itu, meningkatkan pengemasan produk yang lebih kompetitif dan variatif serta memperluas jangkauan pemasaran produk tersebut secara online. Metode yang digunakan adalah observasi, pemaparan materi dan praktik pelatihan tentang penentuan harga jual, pembuatan laporan pembelian dan laporan penjualan, mengetahui laba yang didapat, pengemasan yang sesuai, dan evaluasi kinerja usaha. Hasil yang dicapai oleh Paguyuban yang diberi nama “Paguyuban Sumber Rejeki” ini adalah peningkatan omzet penjualan, peningkatan kuantitas dan kualitas produk dengan kemasan produk yang lebih menarik, peningkatan pemahaman pengelolaan keuangan dengan membuat catatan keuangan harian, laporan pembelian dan penjualan, laporan keuangan sederhana, menentukan harga jual yang lebih akurat, serta keterampilan dalam hal pemasaran yang dilakukan secara online untuk memperluas pangsa pasar.
Analisis tingkat kesehatan keuangan perusahaan BUMN di bidang konstruksi Elza Levina Syahda; Ningrum Pramudiati
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7283

Abstract

This study analyzes State-Owned Enterprises (BUMN) financial health in the building construction sector, specifically PT. WIKA, during the period from 2017 to 2023.  This analysis is conducted to improve the company's financial performance using eight financial indicators established in the Minister of BUMN Decree No: Kep-100/MBU/2002. The research results show that in 2023, PT. WIKA received the "Unhealthy" designation, with a final weighted score of 29.13%, indicating a significant decline in the Return on Equity (ROI) and Return on Investment (ROI) ratios. (ROI).  This decline is caused by increased liabilities and decreased equity, which hinder debt management and operational efficiency.  In addition, horizontal and vertical analysis also revealed that the company is experiencing difficulties maintaining stable financial performance in asset management.  This research proposes recommendations for improvement, including enhancing operational efficiency, improving debt management, and leveraging technology for data visualization to support more accurate decision-making.  The results of this research are expected to assist in the management of PT and provide insights. WIKA is undertaking efforts to improve the company's financial health.
Co-Authors Adilla Putri Hardiyanto Adyaksana, Rahandhika Ivan Afrinia Susilowati Anandita Anandita Putri Anandita Zulia Putri Anandita Zulia Putri Anggi Prasetya Anindita Imam Basri Aziz, Rizki Nur Betti Prastiwi Budiarto, Dekeng Setyo Deden Prasetyo Elza Levina Syahda Erlinawati, Afida Fachrunnisa, Zidni Husnia Helda Endardika Idha Ayu Isnaini khusnul khotimah Laraswati, Aisya Lulu Amalia Nusron Muhammad Arif Nur Hidayat Nabilla Sabina Nugraheni, Dinamipa Putri, Anandita Zulia Rahandhika Ivan Adyaksana Rizki Nur Aziz Yennisa Yennisa Yennisa, Yennisa Zidni Husnia Fachrunnisa Zidni Husnia Fachrunnisa Zulia Putri, Anandita