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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) JIKA: Jurnal Ilmu Keuangan dan Perbankan 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 Journal of Innovation and Sustainable Empowerment 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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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
Sustainable Financial Planning: Educating Housewives on Long-Term Investment Strategies Amir Hamzah; Iman Teguh; Oktaviani Rita Puspasari
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i1.199

Abstract

Kesejahteraan keluarga seringkali ditentukan oleh kecakapan ibu rumah tangga dalam mengelola keuangan. Namun, literasi keuangan di kalangan perempuan masih rendah, ditandai dengan pola pikir jangka pendek, kerentanan terhadap investasi bodong, dan ketakutan terhadap teknologi finansial. Tujuan: Program pengabdian masyarakat ini bertujuan untuk memberdayakan anggota PKK di Desa Awirarangan melalui edukasi praktis mengenai perencanaan keuangan berkelanjutan dan investasi jangka panjang. Metode: Kegiatan dilakukan menggunakan metode Interactive Training Seminar yang meliputi empat tahap: asesmen (pre-test), penyampaian materi (literasi, strategi investasi, dan kewaspadaan penipuan), simulasi praktis (penyusunan anggaran), dan evaluasi (post-test). Hasil: Pelatihan ini diikuti oleh 30 peserta dan menunjukkan peningkatan signifikan pada seluruh aspek literasi. Pemahaman mengenai strategi menabung realistis melonjak dari 28% menjadi 80%, sementara kewaspadaan terhadap risiko pinjaman online ilegal meningkat dari 50% menjadi 90%. Selain itu, terbentuk inisiatif "Arisan Cerdas" sebagai wadah keberlanjutan program. Kesimpulan: Pendekatan edukasi yang partisipatif dan praktis terbukti efektif mengubah pola pikir konsumtif menjadi strategis, serta meningkatkan kepercayaan diri ibu rumah tangga dalam membangun resiliensi ekonomi keluarga.
WAWASAN BUDAYA: LITERASI KEUANGAN DAN AKUNTANSI DI DAERAH PANTAI Oktaviani Rita Puspasari; Amir Hamzah; Lia Dwi Martika
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10193

Abstract

ABSTRACT The aim of this research is to analyze the factors influencing financial literacy and accounting literacy among coastal community members. The population in this study consists of 520 respondents. The sampling technique employed is random sampling, with a sample size of 210 individuals from coastal communities. Data analysis is conducted using Structural Equation Model (SEM), and the analysis tool is the LISREL 9 software. The results indicate that financial attitudes, religiosity, and financial planning positively influence both financial literacy and accounting literacy. Furthermore, financial literacy has a positive impact on accounting literacy. The implications of this study underscore the importance of considering these factors when designing financial and accounting literacy programs tailored to empower coastal communities. Precision in policy measures and educational initiatives can be crafted to meet the specific needs of coastal communities, enhancing their understanding of financial and accounting matters and supporting economic growth and community resilience in the region. Keyword: Financial Attitude, Religiosity, Financial Planning, Financial Literacy, Accounting Literacy, Coastal Communities
Factors That Impact Fraud Prevention in Village Financial Management Wita Rahmawati; Enung Nurhayati; Oktaviani Rita Puspasari
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i3.43019

Abstract

In recent years, the government has annually allocated a large amount of funds to villages as a form of commitment to accelerate development and empowerment of rural communities. However, the large allocation of village funds is at risk of causing irregularities. The purpose this study was to determine the effect of religiosity, locus of control, transparency, bystander effect, and whistleblowing system on fraud prevention in village financial management. This study uses a quantitative method with a stratified random sampling technique. The respondent sample consisted of 105 people from three sub-districts in Cirebon Regency, namely Ciledug District, Pabuaran District, and Waled District. The units of analysis of this study were the village head, village secretary, finance officer, head of BPD (Village Consultative Body), and head of LPMD (Village Community Empowerment Institution) through direct distribution of questionnaires. This study uses the IBM SPSS version 22 data processing program. which uses multiple linear regression data analysis techniques. The results of the study indicate that religiosity, focus of control, transparency, and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. While the bystander effect has a negative and significant effect on fraud prevention in village financial management.
Co-Authors Amir Hamzah Amir Hamzah Anggraeni , Rani Annisaa, Nuraini Chintia Fitriani Embuningtyas, Sandra Sukma Enung Nurhayati Febriansyah, Yudi Hernawati, Herni Hernawati, Herni Iman Teguh Izzato Millati Lia Dwi Martika Martika, Lia Dwi Neni Nurhayati Nurhandika, Arief PRASETYA, FANDI Purnama*, Dendi Purnama, Dendi Rahmawati, Dina Fitri Rizki Indrawan Rohmah Tun Nuroh Salsabila Zahra, Salsabila Sandra Sukma Embuningtiyas Shah, Teuku Faldian Siti Nurfatimah Sri Rahayu Sri Wijayatri Syarifudin, Syahrul Teti Rahmawati Wita Rahmawati