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Peningkatan Kapabilitas Keuangan UMKM Desa Ganjar Asri, Kota Metro Melalui Pelatihan Pembuatan Laporan Keuangan Barusman, Andala Rama Putra; Defrizal, Defizal; Barusman, Tina Miniawati; Alam, Iskandar Ali; Cucus, Ahmad; Redaputri, Appin Purisky
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 3 No. 2 (2024): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi Oktober)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v3i2.91

Abstract

Penelitian ini bertujuan untuk meningkatkan kapabilitas keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Ganjar Asri, Kota Metro melalui pelatihan pembuatan laporan keuangan. Serangkaian kegiatan pengabdian, termasuk persiapan, penyusunan modul pelatihan, dan pelaksanaan sesi pelatihan yang melibatkan para pelaku UMKM di Desa Ganjar Asri. Pelatihan difokuskan pada aspek pembuatan laporan keuangan, dengan tujuan memberikan pemahaman yang lebih mendalam tentang konsep dasar akuntansi, pengelolaan data transaksi, dan analisis laporan keuangan. Hasil penelitian menunjukkan peningkatan signifikan dalam pemahaman para pelaku UMKM terkait laporan keuangan. Mereka mampu menerapkan pengetahuan baru mereka dalam menyusun laporan keuangan yang akurat dan relevan. Dengan meningkatnya kapabilitas keuangan, diharapkan UMKM di Desa Ganjar Asri dapat meningkatkan daya saing, mendapatkan akses lebih besar ke sumber pembiayaan, dan mencapai pertumbuhan usaha yang berkelanjutan. Penelitian ini memberikan kontribusi positif terhadap pembangunan ekonomi lokal melalui penguatan aspek keuangan pada tingkat UMKM.
Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag Christina Vinella; Aminah Aminah; Afrizal Nilwan; Tina Miniawati Virgawenda
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p16

Abstract

The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research.This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. Thesample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market. Keywords:Audit Report Lag; Liquidity; Audit Committee; Leverage; Company Size
Pelatihan Kewirausahaan bagi Santri Pondok Pesantren Tahsinul Khuluq Redaputri, Appin Purisky; Barusman, Tina Miniawati; Waskito, Budhi; Sugito, Sugito; aminah, aminah; Hartabela, Dadang
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi April)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v4i1.120

Abstract

The goal of this entrepreneurship training program is to develop entrepreneurial skills that are relevant to Islamic values and prepare students to face the challenges of the business world. The methods used include curriculum development that integrates entrepreneurship education into existing subjects, with an emphasis on practical application through real-life projects such as managing small businesses and cooperatives. Entrepreneurial skills are assessed through business project evaluations and presentations, as well as reflective practice that allows students to articulate their learning experiences. The results of this program indicate that ongoing feedback from students and mentors is essential to improving the effectiveness of future training. In conclusion, this training not only equips students with practical skills, but also inspires them to pursue entrepreneurial endeavors that are in line with the values they hold.
The Effect of Using the PLN Mobile Application on PLN Customer Satisfaction (Case Study at PT PLN ULP Teluk Betung) Putra, Kelvin Pratama; Barusman, Tina Miniawati
Formosa Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i3.8557

Abstract

This study aims to determine the effect of using the PLN Mobile Application on PLN Mobile Application User Satisfaction. This research is a type of quantitative research by processing primary data using a data collection method through questionnaires given to customers within the scope of PLN ULP Teluk Betung Bandar Lampung. The sample obtained was 100 respondents by taking samples using purposive sampling. The analytical tool in this research uses IBM SPPS Version 2. The analysis method used is multiple linear regression analysis. By using validity test, reality test, t test, and determination coefficient test. The analytical method used is multiple linear regression analysis. The result of this study is that the PLN Mobile application has a significant effect on customer satisfaction.