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All Journal Logika : Jurnal Penelitian Universitas Kuningan Jurnal Kajian Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Inspirasi Binsis dan Manajemen Journal of Innovation and Sustainable Empowerment Journal of Entrepreneurship and Community Innovations Jurnal Sentra Pengabdian
Teti Rahmawati
Universitas Kuningan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH CASH FLOW, COMPANY GROWTH DAN PROFITABILITY TERHADAP INVESTMENT OPPORTUNITY SET Teti Rahmawati; Rini Rahmawati
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.7744

Abstract

This study aims to determine the effect of cash flow on the investment opportunity set, the effect of company growth on the investment opportunity set, and the effect of profitability on the investment opportunity set. The method used in this research is descriptive and verification methods with quantitative data types. The population in this study is the annual report of companies in the basic and chemical industry sectors, the various industrial sectors, the consumer goods industry sector, the infrastructure industry sector, and the trading sector listed on the Indonesia Stock Exchange in 2016-2019 as many as 183 companies with a sample of 75 companies. The data collection technique used is non-participant observation using a panel data regression test. Cash flow, company growth, and profitability simultaneously have a significant effect on the investment opportunity set. Cash flow has a significant positive effect on the investment opportunity set. Company growth has a significant positive effect on the investment opportunity set. Profitability has a significant positive effect on the investment opportunity set.Keywords: Cash Flow, Company Growth, Profitability, Investment Opportunity Set
ANALISIS DAMPAK IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGENDALIAN INTERNAL Teti Rahmawati; Yeni Yustian
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.7743

Abstract

This study aimed to analyze the Impact of the Implementation of Enterprise Resource Planning (ERP) and Accounting Information Systems on Internal Control of Payrolls and Wages. The research method is descriptive and verificative. The research population is 109 employees who work at RSU El-Syifa Kuningan. The sampling technique used in this study is proportional purposive sampling. The data collection technique used a questionnaire technique while the data analysis technique used multiple regression analysis. The results of the study indicate that the Enterprise Resource Planning (ERP) system and the Accounting Information System simultaneously had a significant effect on the Internal Control of Payrolls and Wages. The Enterprise Resource Planning (ERP) system and the Accounting Information System partially have a positive and significant effect on the Internal Control of Payrolls and Wages.Keywords: Internal Control, Enterprise Resource Planning, Accounting Information System 
PELATIHAN LITERASI KEUANGAN PADA ERA COVID-19 DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA Amir Hamzah; Herma Wiharno; Teti Rahmawati; Odang Supriatna
Journal of Entrepreneurship and Community Innovations Vol 1 No 1 (2022): AGUSTUS 2022
Publisher : Faculty of Economics and Business YARSI University, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v1i1.21

Abstract

Community service was carried out on PKK Mother Nurul Huda Awirarangan Village, Subdistrict and Kuningan Regency, West Java. This activity aims to provide knowledge and understanding of financial literacy in the covid-19 era to housewives who are members of the PKK Nurul Huda organization. The training materials provided are about planning, recording about family income and expenditure and simple reporting in the form of bookkeeping, the existence of dissuction and Q&A activities between speakers and participants to make socialization and training conditions run well and actively. This activity was carried out in two places, namely the Multipurpose Building and the Village Meeting Room with a total of about 15 participants and still tried to follow health protocols during the covid-19 pandemic. The results of socialization and training activities participants are able to know and be skilled about family financial management and are expected to be able to be applied in their daily lives. Keywords: Financial Literacy, Financial Management, Family Finance, PKK Nurul Huda
Analyze Potential And Mitigate Business Risks For Women Entrepreneurs Teti Rahmawati; Dendi Purnama; Neni Nurhayati
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.270

Abstract

Kuningan Regency is ranked 19th for the number of MSMEs in each district. So, it must continue to be pursued to increase public interest in starting a business. We strive to be involved in assisting the community to improve the economy through assistance to the community for fostering entrepreneurial spirit, financial planning, and managing potential business risks. With the application of a measurable understanding of potential risks and mastering how to mitigate risks before starting a business, it is hoped to increase the enthusiasm of community members to start a business and succeed in running their business. Especially for PKK mothers and female heads of households as training participants plus youth organizations. This service activity aims to provide knowledge to understand and analyze potential business risks and improve the ability to mitigate business risks in the morning for prospective women entrepreneurs and youth organizations in Gandasoli Village. From the evaluation results, it was found that out of 37 participants, most of them understood the meaning of risk and the types of risks that could potentially arise when they would carry out business activities. Participants have also been able to identify the risks of the business plan that they will do.
FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY Amir Hamzah; Yudi Febriansyah; Teti Rahmawati; Siti Nuke Nurfatimah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1233

Abstract

The aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy.
Kemandirian Ekonomi Komunitas Difabel Rungu Wicara Melalui Pelatihan Produksi Roti Menuju Desa Singaparna Ramah Disabilitas Teti Rahmawati; Siti Nuke Nurfatimah; Hayinah Rahayu
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i1.98

Abstract

Akhir tahun 2023 Peringatan hari disabilitas yang jatuh setiap tanggal 3 Desember di Singaparna, Kabupaten Tasikmalaya, ternodai oleh kasus tragis penganiayaan yang mengakibatkan kematian seorang disabilitas. Lebih menyedihkan lagi, pelaku penganiayaan tersebut adalah orang tua kandung dari korban. Kejadian ini menggambarkan betapa seriusnya masalah penyandang disabilitas. Untuk itu maka pemberdayaan komunitas difabel menjadi penting supaya mereka berdaya dan mandiri secara ekonomi. Pemilihan Roti dan kue kering sebagai strategi untuk meningkatkan kompetensi hidup bagi individu dengan disabilitas dipilih karena bahan-bahannya mudah diakses dan proses pembuatannya relatif sederhana. Tujuan dari pemberdayaan berbasis masyarakat difabel adalah meningkatkan akses dan partisipasi anggota komunitas difabel dalam pelatihan produksi roti dengan memperhatikan kebutuhan aksesibilitas dan penyediaan bahan pelatihan yang ramah disabilitas. Peserta pada kegiatan PKM ini adalah 20 orang Difabel rungu wicara yang tergabung dalam Komunitas Disabilitas Singaparna. Mitra yang terlibat adalah Komunitas Disabilitas Singaparna, Pemerintah Desa Singaparna, Tim Inklusi PD ‘Aisyiyah Kabupaten Tasikmalaya dan ABS Bakery Bandung. Metode pengabdian masyarakat yang digunakan adalah Pengembangan Masyarakat Partisipatif (Participatory Community Development) dengan prakteknya menggunakan metode pelatihan dan keterampilan (Training and Capacity Building). Pelatihan ini tidak hanya memberikan pengetahuan praktis dalam pembuatan roti dan kue kering, tetapi juga membuka peluang bagi peserta untuk meningkatkan kemandirian ekonomi melalui keterampilan baru yang dapat mereka aplikasikan dalam kehidupan sehari-hari.
Agribisnis Budidaya Melon Premium Hidroponik Bagi Milenial Desa Hantara Ditengah Tantangan Ketahanan Pangan dan Kemajuan Teknologi Amir Hamzah; Teti Rahmawati; Rika Nugraha
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i1.99

Abstract

Generasi milenial di Desa Hantara saat ini menghadapi beberapa fenomena negatif yang mempengaruhi kehidupan mereka sehari-hari. Salah satu fenomena yang banyak terjadi adalah semakin popularitas game online. Banyak penduduk tergila-gila dengan game online. Masalah pengangguran juga menjadi perhatian. Banyak dari mereka kesulitan mendapat pekerjaan. Untuk itu diperlukan upaya untuk menyediakan alternatif lain selain bekerja di sektor formal melalui pengembangan jiwa kewirausahaan atau mendorong para generasi muda menjadi wirausahawan.Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan generasi milenial Desa Hantara melalui budidaya melon premium dengan metode hidroponik berbasis Teknologi 4.0. Generasi muda di desa tersebut menghadapi tantangan ketahanan pangan dan kemajuan teknologi yang memerlukan pendekatan inovatif. Mitra sasaran dalam kegiatan pengabdian kepada masyarakat ini adalah karangtaruna Desa Hantara. Mitra yang berkolaborasi menyukseskan kegiatan adalah Pemerintah Desa Hantara dan Equanik. Metode pelaksanaan melibatkan pelatihan teknis produksi, pendampingan intensif, serta peningkatan kapasitas produksi melalui penggunaan sistem E-Quanik. Hasil dari kegiatan ini menunjukkan peningkatan keterampilan teknis, kapasitas produksi hingga 20%, serta pemahaman yang lebih baik terhadap agribisnis berbasis teknologi. Program ini diharapkan mampu memberikan solusi jangka panjang terhadap pengangguran dan menciptakan peluang ekonomi bagi pemuda di desa tersebut. Rekomendasi program meliputi peningkatan kapasitas lanjutan dan kolaborasi dengan pihak terkait untuk memastikan keberlanjutan program.
Collaborative Strategy for Building Sustainable Economic Independence in Gandasoli Village through the Establishment of the Merah Putih Village Cooperative Teti Rahmawati; Rizki Indrawan; Siti Nuke Nurfatimah
Jurnal Sentra Pengabdian Vol 1 No 2 (2025): Jurnal Sentra Pengabdian
Publisher : Universitas 'Aisyiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33867/JSP.676

Abstract

This community service program aimed to build sustainable economic independence in Gandasoli Village, Kuningan Regency, through the establishment of the Merah Putih Village Cooperative. Despite having abundant natural and human resources, the village lacked an economic institution capable of managing local potential collectively. In response to Presidential Instruction No. 9 of 2025 on village cooperatives, the program was implemented using a participatory and collaborative approach involving Universitas Kuningan, the Gandasoli Village Government, and local communities. The activities included socialization, training, technological innovation, mentoring, and evaluation. The results showed significant outcomes: increased community understanding of cooperative principles (up 36% from pre-test to post-test), completion of all legal and organizational documents, and successful integration of simple digital tools that improved administrative transparency and member participation. The cooperative now serves as a formal village economic institution fostering inclusiveness, transparency, and accountability. Beyond institutional establishment, the program strengthened social capital, enhanced local economic literacy, and created a model of sustainable community-based development. This initiative demonstrates that university–government–community collaboration can effectively accelerate the achievement of Sustainable Development Goals (SDGs), particularly in promoting decent work, economic growth, and poverty reduction
Co-Authors Alin Alinda Amir Hamzah Ditha Nadha Pratama Hayinah Rahayu Herma Wiharno Lia Dwi Martika Neni Nurhayati Nur Santy Nurfatimah, Siti Nuke Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Rika Nugraha Rini Rahmawati Rizki Indrawan Salehudin Yunus Siti Rachmah Citra Amelia Syarifudin, Syahrul Yeni Yustian Yudi Febriansyah