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Analisis Faktor yang Mempengaruhi Kinerja Keuangan UMKM Tahun 2023: Studi Kasus pada Pelaku UMKM di Kecamatan Banjarsari, Kota Surakarta Riska Febriyanti; Susilaningtyas B.Kurniawati; Syahriar Abdullah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2182

Abstract

This study aims to determine the influence of : (1) Capital, (2) Human Resources, (3) Partnership on the financial performance of MSMEs in Banjarsari District, Surakarta City. The method used in this study is a quantitative method with data analysis techniques using multiple linear regression. This study used probability sampling method, which is a simple random sampling technique. The sample of this study was 100 respondents who were MSME actors in Banjarsari District who were randomly invited. This study used primary data obtained through questionnaires that had been taken directly with Likert scale. The results of this study in T and F tests show that the variables of capital, human resources and partnerships affect the financial performance of MSMEs. The results of the R2 coefficient test have an Ajusted R Square value of 44.6% and the remaining 55.4% is influenced by variables outside this study.
Good Governance of Village Fund to Achieve the Village Sustainable Development Goals (SDGs)- Systematic Review Kurniawati, Susilaningtyas Budiana; Supartini, Supartini; Abdullah, Syahriar; Widyaswati, Rahmatya; Maryanti, Istinganah Eni; Warsina, Warsina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5415

Abstract

This research aims to focus on the achievement of village SDGs through village funds. The village fund program is a strategic policy to accelerate village development based on the Village Law. Currently, village development is aligned with the concept of Sustainable Development Goals (SDGs). This policy is contained in Ministerial Regulation No.8/2022 on the priority use of village funds. The researcher's alternative solution is to apply the principles of good governance of village funds to achieve village SDGs. Therefore, this study aims to determine the theoretical application of good management of village funds to achieve village SDGs. The method used in this research is a systematic review with meta-synthesis that is expected to show theoretical solutions from previous research on accelerating village SDGs through village funds. The result of this research is that village SDGs are important in village development. The application of accounting knowledge is needed to achieve village SDGs. The use of village funds can be applied to achieve village SDGs. Using village funds with good governance can significantly influence achieving village SDGs.
The Influence of Participation, Transparency, Accountability, and Utilization of Information Technology in the Management of Village Funds Supartini; Abdullah, Syahriar; Kurniawati, Susilaningtyas Budiana; Maryanti, Istinganah Eni
Journal of Social Knowledge Education (JSKE) Vol. 6 No. 4 (2025): November
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v6i4.1964

Abstract

Purpose of the study: This study aims to determine the influence of (1) participation, (2) transparency, (3) accountability and utilization of information technology in the management of village funds in Bandardawung village, Tawangmangu Karanganyar sub-district. Methodology: This study uses primary data sourced from respondents' answers. The population in this study was 104 community leaders of Bandardawung village. The sample in this study was calculated using the Solvin formula of 83 people. The data collected in this research was 52. The analysis method used was multiple linear regression and was processed using SPPS software version 26. Main Findings: From the partial test, the variable with the greatest influence on village fund management is the variable of information technology utilization, amounting to 12.83. Adjusted R square value indicates that collectively participation, transparency, accountability and utilization of information technology contribute 94,2%. The remaining 5.8% is another factor outside this study. Novelty/Originality of this study: Previous research only discussed the influence of participation, transparency and accountability on village fund management. The author has not found any research that tests participation, transparency, accountability and the use of information technology in village fund management. This study adds the variable of information technology utilization to maintain budgetary order and discipline in village fund management.
Pembinaan dan Pendampingan (Coaching) Pembuatan Laporan Keuangan Akuntansi Sederhana Pada UMKM Industri Kreatif Fashion Kurniawati, Susilaningtyas B; Supartini; Maryanti, Istinganah Eni; Abdullah, Syahriar
Jurnal Pengabdian Inovasi Masyarakat Indonesia Vol. 4 No. 2b (2025): Edisi khusus Dies Natalis Universitas Mataram
Publisher : Program Studi Pendidikan Kimia FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/mr9nb858

Abstract

The fashion industry is the largest contributor to exports from the creative economy. One creative fashion industry that still has promising market opportunities is the t-shirt production business. However, micro, small, and medium enterprises (MSMEs) that produce t-shirts often experience difficulties in developing their businesses for the long term (sustainability). This occurs because t-shirt business owners often make financial decision-making errors due to a lack of knowledge about proper financial reporting management, starting from recording accounting reports, managing cash flow, calculating profits and losses, to developing appropriate business plans. This community service activity on this occasion focused on t-shirt business partners who had never received socialization or coaching and mentoring in terms of implementing good financial management accounting knowledge. The main objective of the Coaching and Mentoring (coaching) for these digital-based creative industry business owners was to identify problems in recording accounting reports and provide solutions to existing problems. The results of this community service activity were that digital-based creative industry business owners who previously lacked knowledge of the basics of accounting became aware of and able to create simple reports (balance sheets and profit and loss) and use computerized technology to record transactions and prepare financial reports automatically.