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Pelatihan Penerapan Sak Etap Dalam Penyusunan Laporan Keuangan Sebagai Dasar Analisis Usaha Bagi Komunitas UMKM Rahmawati, Setya Ayu; Maharani, Satia Nur
Jurnal KARINOV Vol 6, No 3 (2023): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i3p170-174

Abstract

Peningkatan kesadaran atas pentingnya laporan keuangan yang disusun sesuai standar yang berlaku diperlukan dalam menjalankan bisnis. Hal ini menjadi perhatian bagi kegiatan Pengabdian kepada Masyarakat (PkM) ini yang bertujuan untuk memperkuat pemahaman dan ketrampilan pengelola bisnis dan Usaha Mikro, Kecil, dan Menengah (UMKM). Standar penyusunan laporan keuangan yang digunakan adalah Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK ETAP) yang memberikan kemudahan bagi UMKM melalui penyederhanaan bentuk laporan keuangannya. Pelatihan ini dilakukan dengan bekerjasama dengan Komunitas UMKM yang ada di Kota Malang dan dilakukan dengan konsep workshop. Selain penguatan konsep dan teori penyusunan laporan keuangan yang diberikan oleh narasumber, pelatihan ini juga memberi kesempatan pelaku UMKM untuk mengimplementasikan secara langsung transaksi usahanya hingga tersusunnya laporan keuangan. Diskusi antara peserta dan narasumber serta pendamping UMKM menjadi salah satu gambaran umpan balik ketercapaian materi kepada peserta pelatihan. Hasil pelatihan ini menunjukkan peserta mendapatkan pengetahuan tentang penyusunan laporan keuangan yang sesuai dengan SAK ETAP dan memanfaatkannya sebagai dasar analisis usaha. Kata kunci— Penyusunan laporan keuangan, SAK ETAP, Analisis laporan keuangan, UMKM Abstract Increased awareness of the importance of financial reports prepared according to applicable standards is necessary in running a business. This is a concern for this community service activity which aims to strengthen the understanding and skills of Micro, Small and Medium Enterprises (MSMEs) owner. The standard for preparing financial statements used is the financial accounting standards for entities without public accountability (SAK ETAP) which provides convenience for MSMEs through simplifying the form of their financial statements. This training is carried out in collaboration with the MSMEs community in Malang and is carried out with the concept of a workshop. In addition to strengthening the concepts and theories of preparing financial statements provided by the resource persons, this training also provides opportunities for MSMEs actors to directly implement their business transactions until the preparation of financial reports. Discussions between participants and resource persons as well as MSMEs facilitators became one of the descriptions of feedback on material achievement to training participants. The results of this training show that participants gain knowledge about the preparation of financial statements in accordance with SAK ETAP and use it as a basis for business analysis. Keywords—Preparation of financial statements, SAK ETAP, Financial statement analysis, MSMEs
Profitabilitas: Struktur Modal, Kebijakan Dividen, Nilai Bank dan Ukuran Bank Perbankan Syariah di Dunia Fitriyah, Fitriyah; Wardana, Guntur Kusuma; Handayati, Puji; Maharani, Satia Nur
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.26445

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh struktur modal, kebijakan dividen, nilai bank, dan ukuran bank terhadap profitabilitas perbankan syariah secara global. Dengan pendekatan kuantitatif dan jenis penelitian explanatory, data dikumpulkan dari 20 bank syariah di 11 negara yang tergabung dalam Islamic Financial Services Board (IFSB). Analisis menggunakan regresi data panel dengan model fixed effect (FEM) berdasarkan hasil uji Chow dan Hausman. Temuan penelitian menunjukkan bahwa struktur modal, nilai bank, dan ukuran bank berpengaruh signifikan terhadap profitabilitas, sedangkan kebijakan dividen memiliki pengaruh yang tidak signifikan. Secara spesifik, struktur modal yang optimal dan ukuran bank yang lebih besar berkontribusi positif terhadap profitabilitas, sementara nilai bank yang tinggi berdampak negatif pada profitabilitas. Hasil ini menekankan pentingnya pengelolaan modal yang bijak, strategi pertumbuhan, dan pengelolaan ekspektasi pasar bagi bank syariah untuk meningkatkan kinerja keuangan dan daya saing mereka di industri perbankan global dengan tetap mematuhi prinsip-prinsip syariah.
THE MEDIATING EFFECT OF SELF EFFICACY ON ENTREPRENEURSHIP KNOWLEDGE ON STUDENT ENTREPRENEURIAL INTEREST AT VOCATIONAL STATE SCHOOL IN MOJOKERTO REGENCY Maghfiroh, Maghfiroh; Kusdiyanti, Heny; Maharani, Satia Nur
International Education Trend Issues Vol. 1 No. 2 (2023): International Education Trend Issue
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ieti.v1i3.298

Abstract

Unemployment is one of the main problems that every country faces. When talking about unemployment, it means not only talking about social problems but also talking about economic problems. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This study used Google Forms for the data collection on Vocational State School students in the Mojokerto district. Four hundred respondents from the three schools used as the object of research constituted the entire sample. The results showed that Entrepreneurship Knowledge and self-efficacy can explain the interest in entrepreneurship. However, the Entrepreneurship Knowledge variable will have more influence on entrepreneurial interest, if reinforced with Self-efficacy as a mediating variable
The Influence of Entrepreneurship Education And Adversity Question on Entrepreneur Intention Through Entrepreneurial Attitude on Students in Jombang District Nabilah, Zahidah Ismah; Rahayu, Wening Patmi; Maharani, Satia Nur
International Education Trend Issues Vol. 2 No. 2 (2024): International Education Trend Issue
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ieti.v2i2.468

Abstract

Entrepreneurial intention is a person's encouragement in deciding what they will do and the realization is in the form of an attitude that is done. This study examines the direct and indirect effects of Entrepreneurship Education, Adversity Questions, and Entrepreneur Intention through Entrepreneurial Attitude. The sample of this research is students of private universities in Jombang Regency who have taken entrepreneurship courses such as STIE PGRI, Darul Ulum University, Hasyim'Asyari University, KH.A.Wahab Hasbullah University, PGRI University which amounted to 235 respondents. Data analysis used descriptive analysis, Structural equation model-partial least square (SEM-PLS). The results of this study found that there is a positive and significant effect of Entrepreneurship Education on Entrepreneurial Attitude, Adversity question on Entrepreneurial Attitude, and there is a positive and insignificant effect of Entrepreneurship Education on Entrepreneur Intention, there a positive and significant effect of Adversity Question on Entrepreneur Intention and there is no indirect effect of Entrepreneurship Education, on Entrepreneur Intention through Entrepreneurial Attitude. There is an indirect effect of the Adversity Question on Entrepreneur Intention through Entrepreneurial Attitude.
Bank Soundness Level Prediction: ANFIS vs Deep Learning Maharani, Satia Nur; Sugeng, Bambang; Makaryanawati, Makaryanawati; Ali, Mohammad Mahbubi
Journal of Applied Data Sciences Vol 4, No 3: SEPTEMBER 2023
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v4i3.116

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The systemic nature of the risk of bankruptcy of financial institutions has become an important issue in maintaining the existence and stability of domestic and global finance. The use of statistics for bankruptcy prediction so far provides optimal benefits. However, this approach has limitations, especially since the model is built based on systematic relationships, so the linearity and normality aspects are often weaknesses. This can be overcome very efficiently through linear and non-linear patterns built by artificial intelligence models. One of the most popular of these techniques is the Artificial Neural Network (ANN). Many studies show that ANN and fuzzy set theory is more accurate, adaptive, and strong in predicting compared to statistical models. One technique to integrate ANN with fuzzy logic systems is through the Adaptive-Network-Based Fuzzy Inference System (ANFIS). ANFIS is an adaptive network that is functionally equivalent to fuzzy inference and has the advantages of ANN and fuzzy logic. One of the important features of ANFIS is its acclimatization capability where the membership function parameters can adapt and change in the learning procedure. Utilizing the ANN model and fuzzy logic for bankruptcy prediction is still very limited in Indonesia. Therefore, this study aims to construct a financial institution bankruptcy prediction model that is much more accurate, operational quickly, and effective through ANFIS as a hybrid of fuzzy logic and ANN. The results showed that ANFIS can be used to predict the bankruptcy of financial institutions with the best MAPE 0.140335507.
Socio-Ecological Responsibility Using Triple Bottom Line Method Perspective of Mamayu Hayuning Bawana Jayana, Nur Kholis Perwita; Maharani, Satia Nur; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.269

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This research explores the application of the Triple Bottom Line (TBL) concept and Socio-Ecological Responsibility from the perspective of Mamayu Hayuning Bawana (MHB) at Unisma Islamic Hospital Malang. Facing the complex challenges of life, especially in the healthcare sector, companies need to consider social, economic, and environmental aspects in a balanced manner. Unisma Islamic Hospital Malang demonstrates a commitment to TBL with a focus on Profit, People, and Planet. This is reflected in efficient financial management, improved access to healthcare services, proper medical waste management, and the adoption of green technology. The Mamayu Hayuning Bawana concept is also applied, emphasizing harmony between humans, nature, and the divine. The implementation of TBL and Mamayu Hayuning Bawana aims to create a balance between economic needs, social welfare, and environmental sustainability. The Islamic Hospital of the University of Islam Malang (RSI Unisma) has successfully achieved harmony between economic growth, social concern, and environmental preservation, replacing competition with harmonious synergy. This research contributes to understanding sustainability practices in the healthcare sector and encourages other companies to adopt TBL for socio-ecological sustainability. Future studies can focus on other industries, develop more comprehensive impact measurement methods, and involve the community in decision-making processes.
Determinants of Entrepreneurial Education on Entrepreneurial Intention with Entrepreneurial Mindset as a Moderating Variable on Vocational Students Juwairia, Juwairia; Wardana, Ludi Wishnu; Maharani, Satia Nur
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.274

Abstract

With unemployment still high, there have been efforts to develop official and unofficial education to improve the skills of productive human resources. One of the ways used is through Entrepreneurship Education, with the hope that students have the skills to become entrepreneurs and can create jobs for themselves. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This research uses Google Forms for data collection on State Vocational School students in Ogan Ilir. Respondents in this study were 360 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention. However, the Entrepreneurship Education variable can explain the Entrepreneurial Mindset. Furthermore, Entrepreneurship Education will provide more influence on Entrepreneurial Intention, if strengthened by Entrepreneurial Mindset as a mediator variable.
Implementasi Literasi Keuangan Dalam Meningkatkan Kinerja Usaha Kecil Kopi Aren Bandung Jawa Barat Amelia Sugangga; Puji Handayati; Satia Nur Maharani
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2392

Abstract

The owner of this Kopi Aren small business located in Bandung, in the application of financial literacy is more assisted by the Digitalization system or can be called financial technology, according to the explanation from the owner that this system is very helpful for performance, especially finance in the operation of daily operational activities. Digitalization is already a very important thing to use in its business. The purpose of this study is to determine the extent of the use of financial literacy in small businesses in Palm Coffee carried out by the owner. The research used is using the Qualitative method which is carried out by means of interviews and field observations in the application before and after financial literacy is applied. The results obtained from applying the concept of financial literacy turned out to be enough to improve their business, so that finances were more structured and clearer. Here it can be seen that the implementation for financial literacy is very useful for the progress of this small business business venture and can be applied to other small business businesses.
Pelatihan Akuntansi dan Pengelolaan Keuangan untuk Komunitas Ekonomi Kreatif Rahmawati, Setya Ayu; Maharani, Satia Nur; Islamiyati, Nur
Jurnal KARINOV Vol 7, No 3 (2024): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i3p161

Abstract

Kesadaran akan administrasi keuangan menjadi kelemahan bagi kebanyakan usaha kecil menengah kecil dan mikro. Hal ini menjadi penyebab kurang efektifnya pengambilan keputusan bisnis yang dilakukan oleh UMKM dikarenakan kurangnya dasar pertimbangan. Untuk itu diperlukan upaya peningkatan pengetahuan dan pemahaman atas pengelolaan keuangan bagi UMKM. Kegiatan ini ditujukan untuk meningkatkan pemahaman atas pelaporan akuntansi sederhana dalam pengelolaan keuangan usaha. Target kegiatan ini adalah UMKM di wilayah Kabupaten Malang yang memiliki potensi besar untuk berkembang seperti UMKM yang tegabung dalam komunitas ekonomi kreatif memiliki peranan besar dalam menggerakkan perekonomian Masyarakat khususnya di wilayah Desa Pagersari. Metode program pengabdian kepada masyarakat (PkM) yang dilakukan oleh tim Departemen Akuntansi FEB UM ini dilakukan dengan mekanisme persiapan, pelaksanaan dan evaluasi. Dalam implementasinya pelaksanaan dijalankan dalam mekanisme pemberian pelatihan kepada peserta. Hasil PkM ini menunjukkan bahwa setelah diberikannya pemahaman akan pentingnya pengelolaan keuangan serta tata cara pencatatan akuntansi, terjadi peningkatan kemampuan dan minat dari pelaku usaha untuk melakukan pengelolaan keuangan dengan baik dan harapan untuk dapat berkembang dengan informasi keuangan yang lengkap dan akurat. Kata kunci— Ekonomi Kreatif, Akuntansi, Pengelolaan Keuangan Abstract Awareness of financial administration is a weakness for most small, medium and micro businesses. This is the cause of ineffective business decision making by MSMEs due to a lack of basic considerations. For this reason, efforts are needed to increase knowledge and understanding of financial management for MSMEs. This activity is aimed at increasing understanding of simple accounting reporting in business financial management. The target of this activity is MSMEs in the Malang area which have great potential to develop, such as MSMEs that are part of the creative economy community which have a big role in driving the community's economy. One community that is quite active is the creative economy community supported by KNPI Malang. The community service program (PkM) method carried out by the FEB UM Accounting Department team is carried out using preparation, implementation and evaluation mechanisms. In its implementation, the implementation is carried out through a mechanism for providing training to participants. The results of this PkM show that after providing an understanding of the importance of financial management and procedures for accounting records, there has been an increase in the ability and interest of business actors to carry out financial management well and hope to be able to develop with complete and accurate financial information. Keywords— Creative Economy, Accounting, Financial Management
Analysis of the Capital Adequate Ratio (CAR), Non-Performing Loans (NPL), and Return on Assets (ROA) Effect on Credit Distribution of Commercial Banks Listed on the Indonesia Stock Exchange Syukriyah, Syukriyah; Maharani, Satia Nur; Putri, Dhika Maha
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.838

Abstract

This research aims to determine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Asset (ROA) effect on the Commercial Bank Credit Distribution. The population of this research is the 36 banking sector companies listed on the Indonesia stock exchange for the 2015-2018 period, the 30 companies among them chosen as the research sample. Analysis of data used in this research is multiple linear regressions. The result shows that the Capital Adequacy Ratio (CAR) gives a positive and significant influence on the Distribution of Credit. Meanwhile, Non-Performing Loan (NPL), and Return on Asset (ROA) give a negative and significant influence on the Distribution of Credit.
Co-Authors Adim Firmansah Adim Firmansah Agusta Rakhmat Taufani Ahmad Munjin Nasih Ahmad Taufiq Ali, Mohammad Mahbubi Amelia Sugangga Andrianto, Ahmad Anisa Tus Saidah Annisa Firly Aprilia Putri Arfienda Miawa Tyassilva Aria Wibawa Arifudin Arifudin Arifudin Arini Arini Arini Arini Aripriharta - Bambang Sugeng Bayu Teguh Imani Bayu Teguh Imani Bellini Munezero Betty Wulansari Christine Desideria Jahi Cipto Wardoyo Dhika Maha Putri Djoewita Djoewita Dodik Juliardi Dwi Narullia Eka Ananta Sidharta Erif Nurhuda Etika Novitasari Fauzan, M Slamet Fitriyah Fitriyah Fulgentius Danardana Murwani Gunibala, Zakir Yusuf Guntur Kusuma Wardana Hadi, Sholihul Harisuddin, Imam Hendra Susanto Heny Kusdiyanti, Heny Heru Wahyu Herwanto Imam Alfianto Imani, Bayu Teguh Islamiyati, Nur Jayana, Nur Kholis Perwita Juwairia, Juwairia Kusumaningrum, Irma Kartika Lestari, Nopfiana Lina, Hanifa Nada Ludi Wishnu Wardana Maghfiroh Maghfiroh Makaryanawati Mokh Sholihul Hadi Muhammad Afnan Habibi Muhiban Syabani Nabilah, Zahidah Ismah Nafisah, A’isy Fiklil Nandang Mufti Nopfiana Lestari Nopfiana Lestari Novitasari, Etika Puji Handayati Qonita Ria Zulkha Ermayda Ridoni Fardeni Harahap RR. Ella Evrita Hestiandari Safitri, Titis Dyah Septiani, Rizki Setya Ayu Rahmawati Sheila Febriani Putri Sholihul Hadi Siti Mariyah SITI MARIYAH Slamet Fauzan Sri Pujiningsih Subandi Subandi Sunaryono Syihhabudin Syihhabudin Syukriyah Syukriyah Syukriyah Syukriyah Tamara Fitri Andansari Triadi Agung Sudarto Vitmiasih, Vitmiasih Wening Patmi Rahayu Yazid, Muhammad Zainul Abidin