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All Journal Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) JIKA: Jurnal Ilmu Keuangan dan Perbankan JIFA (Journal of Islamic Finance and Accounting) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi Jurnal Wacana Ekonomi Jurnal Dharma Bhakti Ekuitas MOVE: Journal of Community Service and Engagement Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Akuntansi dan Keuangan Islam (JAKIs) JIFA (Journal of Islamic Finance and Accounting) Journal Socio Humanities Review JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri
Oktaviani Rita Puspasari
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

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Perencanaan Keuangan Dalam Upaya Pembenahan Administrasi dan Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) puspasari, Oktaviani rita; Martika, Lia Dwi; Nurhandika, Arief
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4825

Abstract

Sustainable Development Goals (SDGs) Desa merupakan suatu role pembangunan berkelanjutan yang masuk dalam program prioritas penggunaan dana desa. Pencapaian tujuan tersebut mengalami kendala yang sangat besar pasca terjadinya pandemic Covid 2019, yang menyebabkan laju pertumbuhan ekonomi Indonesia mengalami penurunan yang signifikan.  Banyaknya usaha yang terpaksa tutup disertai banyaknya jenis usaha kecil yang gulung tikar mengakibatkan pelemahan ekonomi yang juga berdampak pada lemahnya ekonomi masyarakat perdesaan akibat adanya pembatasan gerak sosial.  Hal ini memerlukan respon dan tanggapan yang pro aktif dari pemerintah daerah juga para pelaku ekonomi.  Penguatan perekonomian sendiri sangat didukung oleh faktor perkembangan dari industri kecil, baik itu berupa UMKM maupun berbagai kelompok usaha lain.  Pelaku usaha mikro, kecil dan menengah (UMKM) dipilih untuk kami dampingi dalam melakukan perencanaan keuangan, pengelolaan keuangan dan tertib administrasi keuangan pada usaha yang dimiliki.  Beberapa hal yang perlu dibenahi mulai dari peningkatan motivasi anggota untuk mengembangkan usaha, peningkatan pemahaman, wawasan dan skill dalam berwirausaha, pendampingan dalam melakukan tertib administrasi keuangan serta penyusunan siklus akuntansi untuk mempemudah akses permodalan bank.  Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini yaitu dengan menggunakan metode pelatihan dan pendampingan singkat yang dilakukan dengan pendekatan individual dan klasikal. Hasil pengabdian ini diharapkan dapat memberikan ilmu pengetahuan dan wawasan bagi para pelaku usaha agar dapat melakukan perencanaan keuangan, pengelolaan, dan pembukuan keuangan usaha dengan tepat.
Pelatihan Penetapan Costing dan Pricing Dalam Pengelolaan Usaha Mikro Kecil Menengah (UMKM) Martika, Lia Dwi; Puspasari, Oktaviani Rita; Nurhandika, Arief
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4537

Abstract

Usaha Mikro Kecil Menengah (UMKM) yang menjadi salah satu pilar penting dalam ekonomi nasional juga mengalami pukulan yang berat akibat pandemi COVID-19, jauh lebih berat dari krisis-krisis sebelumnya yang menimpa negara ini. Sehingga untuk tetap menjaga stabilitas ekonomi, UMKM perlu menjaga stabilitas keberlangsungan usahanya. Perhitungan dan penyusunan harga pokok bergantung dari metode penentuan biayanya (costing) dan costing ini merupakan dasar dalam penetapan harga jual (pricing), keduanya merupakan suatu hal yang penting. Manfaat penting yang harus disadari oleh para pemilik usaha bahwa penentuan harga pokok harus dicatat dan dihitung dengan baik, agar harga jualnya tepat. Sehingga untuk memberikan wawasan terkait penetapan costing dan pricing yang tepat ini perlu diadakan tranfer informasi dan wawasan bagi para pemilik UMKM khususnya UMKM insudtri rumahan produk makanan berjumlah sebanyak 12 orang. Metode yang digunakan yaitu pelatihan dan pendampingan singkat yang dilakukan dengan pendekatan individual dan klasikal. Hasil pengabdian ini diharapkan dapat memberikan ilmu pengetahuan dan wawasan bagi para pelaku usaha agar dapat menggunakan informasi keuangan dengan cermat untuk pengambilan keputusan.
Pengaruh Faktor Makroekonomi terhadap Pembiayaan Bermasalah Hernawati, Herni; Puspasari, Oktaviani Rita
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1134

Abstract

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI Rate and exchange Rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer.The data used is secondary data sourced from the official website of each Islamic Banking.To know the influence of  inflation, BI Rate and exchange Rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity.The results show inflation has a positive impact and not significant on non performing financing (NPF), BI Rate and exchange Rate (kurs) have positive and significant effect on non performing financing (NPF). Key words: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF) JELclassificationis : E44, G01, G21, G28, G32
Accounting conservatism, Islamic social reporting, and earning responses coefficient: An empirical analysis Embuningtyas, Sandra Sukma; Anggraeni , Rani; Puspasari, Oktaviani Rita
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.5651

Abstract

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially and simultaneously against earnings response (earnings response coefficient). Empirical study of Sub- sector property and Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive and verification method with quantitative data. The data collection technique used non-participating observation. The results concluded that partially accounting conservatism was positively and significantly influential on the earnings response, sharia-based social performance disclosure has a positive and significant effect on earnings response, company size positively and significantly affects the earnings response and the simultaneous conservatism of accounting, sharia-based social performance disclosure and company size together have a positive and significant impact on the earnings response.
SISTEM PENGENDALIAN INTERNAL, PARTISIPASI MASYARAKAT, MACHIAVELLIAN DAN PENGAWASAN BPD TERHADAP KECURANGAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Rahmawati, Dina Fitri; Purnama, Dendi; Puspasari, Oktaviani Rita; Febriansyah, Yudi
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): 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.v9i2.9149

Abstract

This study aims to determine the effect of the internal control system, community participation, Machiavellian and BPD supervision on village fund fraud with individual morality as a moderating variable in all villages in Cineam District, Mangunreja District and Tanjungjaya District, Tasikmalaya Regency. The method used in this research is descriptive method and verification method. The population obtained was 92 village fund management officers. The sampling technique used is a saturated sample where the entire population is sampled. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the results of the study, it shows that the Internal Control System has a significant negative effect on Village Fund Fraud, Community Participation has a significant negative effect on Village Fund Fraud, Machiavellian has a significant positive effect on Village Fund Fraud, and BPD Supervision has a significant negative effect on Village Fund Fraud. Moderation regression analysis shows that Individual Morality moderates the Internal Control System Against Village Fund Fraud, Individual Morality moderates Community Participation Against Village Fund Fraud, Individual Morality does not moderate Machiavellian Against Village Fund Fraud, and Individual Morality moderates BPD Supervision of Village Fund Fraud. Keywords: Internal Co Control System, Community Participation, Machiavellian, BPD Supervision, Individual Morality, Village Fund Fraud.
Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan Rahmawati, Teti; Puspasari, Oktaviani Rita
Jurnal Kajian Akuntansi Vol 1 No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.510

Abstract

Abstract The aim of this research is analyze further about the quality of finance statement UMKM, the readiness of UMKM in implementing SAK ETAP when compiling the finance statement, and assess the impact of SAK ETAP implementation when UMKM is compiling the finance statement. This research method is explanatory survey that comes from primary data. Data collection techniques through qustionnaire and direct interview. UMKM in Kuningan regency has not been ready to implement SAK ETAP in compiling the finance statement because mostly the businessman have not understood SAK ETAP yet. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and also the last owner education grade influence toward the perceive of business man which is related with the significance of accountancy process to UMKM. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and the owner education grade, also management professionalism influence toward the doer‘s comprehension of UMKM which is related with implementation of SAK ETAP. The impact of implementation SAK ETAP indicated that finance statement quality influence toward the ease of banking capital access. Keywords: UMKM; SAK ETAP; Finance statement quality; Banking access.AbstrakPenelitian ini bertujuan menganalisis kualitas laporan keuangan UMKM, kesiapan UMKM dalam mengimplementasikan SAK ETAP pada saat penyusunan laporan keuangan dan menilai dampak dari pengimplementasian SAK ETAP ketika UMKM di wilayah Kabupaten Kuningan menyusun laporan keuangan. Penelitian ini menggunakan metode explanatory survey yang bersumber pada data primer. Teknik Pengumpulan data melalui kuesioner dan wawancara langsung. UMKM di Kabupaten Kuningan belum siap untuk mengimplementasikan SAK ETAP dalam menyusun laporan keuangan karena sebagian besar pelaku usaha belum memahami SAK ETAP. Ukuran usaha, lama usaha berdiri, pemberian sosialisasi dan pelatihan SAK ETAP, latar belakang pendidikan serta jenjang pendidikan terakhir dari pemilik berpengaruh terhadap persepsi pelaku usaha terkait pentingnya proses akuntansi pada UMKM. Ukuran usaha, lama usaha berdiri, pemberian informasi dan sosialisasi SAK ETAP, latar belakang dan jenjang pendidikan terakhir pelaku usaha, serta profesionalisme manajemen berpengaruh terhadap pemahaman pelaku UMKM terkait implementasi SAK ETAP. Dampak dari implementasi SAK ETAP memberikan indikasi kuat bahwa kualitas laporan keuangan berpengaruh terhadap besarnya kemudahan akses modal perbankan.Kata Kunci: UMKM; SAK ETAP; Kualitas laporan keuangan; Akses perbankan.
Implementasi Sistem Keuangan Desa dan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kuningan Puspasari, Oktaviani Rita; Purnama, Dendi
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1719

Abstract

AbstractThis study aims to determine the effect of the implementation of drop financial system (siskeudes) towards the quality of dorp financial statements, while there is competency of human resources variables, data quality, top management support, system quality, and information technology utilization as moderating variables. The population in this study were 361 villages in Kuningan area, while 190 villages being as a sample which drawn by using purposive sampling method and slovin formula used on determining sample size. The data analysis technique in this study used moderation regression analysis. The  results show that the competence of human resources (HR) and utilization of information technology strengthen the influence of drop financial system implementation towards the quality of financial reports, while the data quality variable, top management support, and system quality did not strengthen the influence of drop financial systems implementation towards the quality of drop financial statement .Keywords: Siskeudes implementation; Financial statement quality. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem keuangan desa (siskeudes) terhadap kualitas laporan keuangan pemerintah desa, dimana terdapat variabel kompetensi SDM, kualitas data, dukungan manajemen puncak, kualitas sistem dan pemanfaatan teknologi informasi sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah seluruh desa yang berada diwilayah kabupaten kuningan sebanyak 361 desa, sedangkan sampel yang diambil sebanyak 190 desa yang penarikannya dilakukan dengan metode purposive sampling, serta menggunakan rumus slovin dalam menentukan ukuran sampel. Teknik analisis data dalam penelitian ini menggunakan analisis regresi moderasi. Hasil pengujian menunjukkan bahwa kompetensi sumber daya manusia (SDM) dan pemanfaataan teknologi informasi memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan, sedangkan variabel kualitas data, dukungan manajemen puncak dan kualitas sistem tidak memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan pemerintah desa.Kata  Kunci: Implementasi  siskeudes, Kualitas laporan  keuangan.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COSTS, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON FINANCIAL PERFORMANCE Shah, Teuku Faldian; Puspasari, Oktaviani Rita; Hamzah, Amir
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

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

Abstract

This study aims to determine the effect of environmental performance, environmental costs, institutional ownership, and managerial ownership on financial performance. The research methods used in this study are descriptive and verification methods. The population in this study is Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Data samples were obtained using purposive sampling methods as many as 45 companies. The type of data used in this study is secondary data using financial statement data. The analysis technique used is panel data regression. Data processing using Eviews 9.0. The results showed that environmental performance, environmental costs, institutional ownership and managerial ownership together have a significant effect on financial performance. The partial test results show that dividend policy has a positive effect on company value, environmental performance has a positive effect on financial performance, environmental costs have a positive effect on financial performance, institutional ownership has a positive effect on financial performance and managerial ownership has a positive effect on financial performance
Digitalisasi UMKM Berbasis Potensi Lokal dalam Upaya Pengentasan Kemiskinan Di Era Efisiensi Multi-Level Government Teguh, Iman; Hamzah, Amir; Puspasari, Oktaviani Rita
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1014

Abstract

This Community Service was carried out in Karoya Village, Cipicung District, Kuningan Regency, in response to the high levels of poverty and open unemployment in the region, as reported by the Central Bureau of Statistics in 2025. These conditions require a community empowerment strategy that can strengthen economic independence, particularly through optimizing local potentials in the digital era. This PKM aims to enhance the community’s capacity in utilizing digitalization for the development of Micro, Small, and Medium Enterprises (MSMEs), especially the village’s local product, cassava chips. The program’s methods included potential mapping, digital marketing education, product photography training, repackaging activities, and marketplace assistance, conducted over two days and involving 30 participants. The results indicate improvements in participants’ knowledge and skills related to digital marketing, product packaging, and online store management. Additionally, the program fostered increased entrepreneurial motivation and positive attitudes that support the economic independence of Karoya Village’s flagship products. The sustainability of this initiative is expected to be achieved through continued mentoring and collaboration among village authorities, the community, and higher education institutions.
Digitalisasi UMKM Berbasis Potensi Lokal dalam Upaya Pengentasan Kemiskinan Di Era Efisiensi Multi-Level Government Teguh, Iman; Hamzah, Amir; Puspasari, Oktaviani Rita
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1014

Abstract

This Community Service was carried out in Karoya Village, Cipicung District, Kuningan Regency, in response to the high levels of poverty and open unemployment in the region, as reported by the Central Bureau of Statistics in 2025. These conditions require a community empowerment strategy that can strengthen economic independence, particularly through optimizing local potentials in the digital era. This PKM aims to enhance the community’s capacity in utilizing digitalization for the development of Micro, Small, and Medium Enterprises (MSMEs), especially the village’s local product, cassava chips. The program’s methods included potential mapping, digital marketing education, product photography training, repackaging activities, and marketplace assistance, conducted over two days and involving 30 participants. The results indicate improvements in participants’ knowledge and skills related to digital marketing, product packaging, and online store management. Additionally, the program fostered increased entrepreneurial motivation and positive attitudes that support the economic independence of Karoya Village’s flagship products. The sustainability of this initiative is expected to be achieved through continued mentoring and collaboration among village authorities, the community, and higher education institutions.
Co-Authors Amir Hamzah Amir Hamzah Anggraeni , Rani Annisaa, Nuraini Chintia Fitriani Embuningtyas, Sandra Sukma Enung Nurhayati Enung Nurhayati, Enung Febriansyah, Yudi Hernawati, Herni Hernawati, Herni Iman Teguh Iman Teguh, Iman Izzato Millati Lia Dwi Martika Martika, Lia Dwi Neni Nurhayati Nurhandika, Arief PRASETYA, FANDI Purnama*, Dendi Purnama, Dendi Rahmawati, Dina Fitri Rahmawati, Wita Rizki Indrawan Rohmah Tun Nuroh Salsabila Zahra, Salsabila Sandra Sukma Embuningtiyas Shah, Teuku Faldian Siti Nurfatimah Sri Rahayu Sri Wijayatri Syarifudin, Syahrul Teti Rahmawati