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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JPM (Jurnal Pemberdayaan Masyarakat) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MONSU'ANI TANO Jurnal Pengabdian Masyarakat Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat TheJournalish: Social and Government ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Community Empowerment Jurnal Pengabdian Masyarakat (ABDIRA) Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Rahmatan Lil’alamin Journal of Community Services (RLA) Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen West Science Business and Management Journal of Applied Accounting IECON: International Economics and Business Conference Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Nindiasari, Avininda Dewi
Universitas Aisyiah Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Edukasi Literasi Keuangan Digital dan Gaya Hidup Konsumtif pada IMM Rosyad Sholeh: Digital Financial Literacy Education and Consumer Lifestyle at IMM Rosyad Sholeh Nindiasari, Avininda Dewi; Warastri, Annisa; Ningrum, Iin Setya; Mulidinisa, Siti Anggraeni; Wulandari, Fatma Dwi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 10 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i10.7542

Abstract

This community development activity aims to provide education on digital financial literacy and consumer lifestyles to IMM Rosyad Sholeh, Faculty of Economics, Social Sciences and Humanities, Aisyiyah University, Yogyakarta, Indonesia. This activity is a collaborative community development activity involving accounting and psychology knowledge. This community development activity was attended by IMM colleague Rosyad Sholeh. Implementation of community development activities will be carried out directly on Sunday, June 30 2024 at Universitas Aisyiyah Yogyakarta, Indonesia. The results of this activity explain understanding digital financial literacy through financial management through the Jago and Bibit applications. Not only that, there is an understanding of consumer lifestyles to be able to understand and control expenses that are not necessities. The usefulness of this educational activity can be seen from the increase in scores from the pre-test of 81.74% and post-test of 88.26%, a survey of participant satisfaction levels with 80% very satisfied and 20% satisfied with the implementation of this activity. It is hoped that this activity can be continued both from the participants' side to be able to provide financial literacy to the surrounding environment and the community development team can develop educational materials on financial literacy and consumer lifestyles using video or comic media.
Strategi Penguatan Kelembagaan Bumdes Dalam Peningkatan Kesejahteraan Masyarakat Desa Sidoagung Fathah, Rigel Nurul; Safitri, Teti Anggita; Saharuddin, Erni; Nindiasari, Avininda Dewi
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.946

Abstract

This study aims to develop a strategic plan for the establishment of a Village-Owned Enterprise (BUMDes) in Sidoagung Village, Godean, Sleman, to improve community welfare. The research addresses the challenges faced by the village, such as the absence of a BUMDes, limited human resource capacity, and a lack of community participation in economic development. The method involves a series of assistance programs, including a workshop on potential mapping and business selection, training on institutional strengthening and governance, assistance in preparing the Articles of Association/Bylaws (AD/ART), and training on product innovation and marketing. The preliminary findings indicate that the BUMDes currently has minimal partnership networks, primarily limited to the sub-district level. It has also been identified that the BUMDes needs to expand its collaboration with various stakeholders, such as related government agencies, banks, and the private sector, to strengthen its position and accelerate business growth. Based on potential mapping, three business types were chosen: goat farming, catering, and field rental. These results highlight the need for structured assistance to formalize the BUMDes and enhance its managerial capacity.
KINERJA KEUANGAN PT. SRI REJEKI ISMAN Tbk. DITINJAU BERDASAR ANALISIS RASIO PROFITABILITAS Alqurni, Panggih; Nindiasari, Avininda Dewi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i1.1073

Abstract

Penilaian kinerja perusahaan dapat dilakukan dengan melakukan analisis kinerja keuangan perusahaan berupa analisis rasio profitabilitas untuk mengetahui apakah performa perusahaan telah efektif dan efisien. Penting dilakukan penilaian kinerja keuangan berdasarkan rasio profitabilitas terlebih untuk perusahaan yang telah beroperasi sejak tahun 60an. Tujuan penelitian ini untuk menilai kinerja perusahaan dengan menggunakan analisis rasio profitabilitas antara PT Sri Rejeki Isman Tbk. dengan rata-rata industri yang termasuk dalam Sektor Barang Konsumen non-Primer dengan Sub industri Tekstil yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan metode time series. Penelitian ini menggunakan teknik dokumentasi data yang diperoleh dari laporan keuangan PT Sri Rejeki Isman Tbk. dan perusahaan yang termasuk dalam Sektor Barang Konsumen non-Primer dengan Sub industri Tekstil. Analisis rasio profitabilitas yang digunakan yaitu rasio GPM, OPM, OR, NPM, ROA, ROI dan ROE. Dari hasil perhitungan dan perbandingan antara antara PT Sri Rejeki Isman Tbk. dan rata-rata industri, dapat disimpulkan bahwa GPM, OPM, OR, NPM, ROA, ROI dan ROE mengalami fluktuasi untuk tahun 2015 sampai dengan 2019. Jika dibandingkan dengan rata-rata industri, hasil GPM, OPM, OR, NPM, ROA, ROI dan ROE diatas nilai rata-rata industri, dapat disimpulkan dalam keadaan baik.
Analysis of the Recognition, Measurement, Reporting, and Disclosure of Research Costs In Hospitals: A Study at RSIY PDHI Yogyakarta Anas Tasya; Avininda Dewi Nindiasari
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 5 No. 5 (2026): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v5i5.499

Abstract

Research in hospitals plays an important role in improving the quality of healthcare services and advancing scientific knowledge. However, in practice, the management of research costs still faces various challenges, particularly in the aspects of recognition, measurement, reporting, and disclosure, which are not yet fully standardized. Therefore, this study aims to analyze the implementation of these four aspects in managing research costs in hospitals.This study employed a qualitative method with a descriptive approach. The research was conducted at RSIY PDHI Yogyakarta, focusing on units related to research and financial management. Data were collected through semi-structured interviews and documentation, involving informants who were directly engaged in managing research costs. Data analysis was carried out using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The validity of the data was ensured through source and method triangulation. The results indicate that research cost recognition is carried out when transactions or expenditures occur, while costs listed in the Research Budget Plan (RAB) are still considered estimates and are not recognized until they are realized. Cost measurement is conducted using a costing approach, which includes labor costs, equipment usage, consumables, and overhead costs. In terms of reporting, research costs are not presented separately in the financial statements but are combined under education and training (diklat) expense accounts. This condition indicates that the disclosure of research costs has not been carried out separately, resulting in less detailed and less transparent information. In addition, research cost management has not been fully effective, as it still relies on manual recording systems using spreadsheets, which increases the risk of errors and data inconsistencies. Budget changes also frequently occur during the research process due to adjustments to field conditions.Overall, research cost management in hospitals still needs improvement through strengthening accounting information systems, developing more structured guidelines, and separating the reporting and disclosure of research costs to enhance transparency, accountability, and efficiency.
Peningkatan Kualitas Manajemen Keuangan Menggunakan Aplikasi Android Pada Usaha Mikro Kecil dan Menengah Ima Food Avininda Dewi Nindiasari; Arizona Firdonsyah
Jurnal Pemberdayaan Masyarakat Vol 9 No 1 (2024): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i1.8469

Abstract

The PKM activity partner is Ima Food, which is located in Purwomartani Village, Kalasan, Sleman, D.I. Yogyakarta. The primary issue that partners deal with is that they continue to mix up personal and business finances. This is motivated by a lack of skills and the media used to record business financial reports. Do not have Financial Reports because financial records are not optimal. To overcome partner problems, the PKM team offers the following solutions: (1) Financial literacy education related to MSME Financial Management; (2) Assistance using the android application “Akuntansi UKM” to facilitate recording and preparing financial reports. This PKM implementation method uses Participatory Learning and Action (PLA) theory. Some of the steps taken are planning, implementation, monitoring and evaluation. The result of this activity is that Ima Food has financial reports that comply with established standards. Through financial reporting using the Aplikasi UKM, partners can calculate the cost of goods sold based on their expenses, not based on the market selling price. This will certainly provide added value to business activities, increase business enthusiasm and expand business capital.
Kredit Usaha Rakyat, Dana Penguatan Modal, dan Modal Sendiri terhadap Peningkatan Pendapatan UMKM di Kabupaten Sleman Nabila Dian Utami; Avininda Dewi Nindiasari
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1565

Abstract

This study aims to analyze the influence of People's Business Credit, Capital Strengthening Funds, and Equity on increasing MSME income in Sleman Regency. This study used a quantitative method with purposive sampling, involving 100 business actors spread across 17 sub-districts in Sleman Regency. Data were collected through questionnaires and analyzed using multiple linear regression tests using the SPSS application. The results show that Small and Medium Enterprise Credit has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,262 and a significance level of 0,048. Capital Strengthening Funds also have a positive and significant effect, with a regression coefficient of 0,286 and a significance level of 0,025. Furthermore, equity capital has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,229 and a significance level of 0,031. This indicates that capital utilization, both from internal and external sources, can increase business capacity, maintain operational stability, and strengthen the competitiveness of Micro, Small, and Medium Enterprises. Keywords: People's Business Credit, Capital Strengthening Fund, Own Capital, MSME Income
Co-Authors Afifah, Alya Nur Alqurni, Panggih Amara Mulia Lumaku Anas Tasya Andini Larasati Widodo Arizona Firdonsyah Barus, Irwan Irawadi Dea Nur Salsabila Eko Sudarmanto Fajar Satriya Segarawasesa Fathah, Rigel Nurul Gerry Katon Mahendra, Gerry Katon Heny Fitriani Johnny Chandra Kevin Dikko Laudza Kusnianti Sampulawa Mulidinisa, Siti Anggraeni Nabila Dian Utami Nala Ratih Ni'mah Mahmudah Ningrum, Iin Setya Nugroho, Hendrato Setiabudi Panggih Alqurni Rohmadani, Zahro Varisna Saharuddin, Erni Sikka Mutiara Silmi Syahra Nabila Sajid Teti Anggita Safitri, Teti Anggita Tri Winarsih warastri, annisa Wulandari, Fatma Dwi Yoga Afriansa