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All Journal Akuntansi Krida Wacana Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal Ilmiah Econosains AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Ilmiah Wahana Akuntansi Jurnal Abdi Insani Jurnal Akuntansi
Yunika Murdayanti
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengembangan Potensi SDM Pesantren Melalui Pelatihan Pemahaman dan Pengetahuan Pengelolaan Keuangan Etty Gurendrawati; Yunika Murdayanti; Susi Indriani
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2020): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v4i1.2513

Abstract

ABSTRAKKegiatan pengabdian masyarakat ini dilakukan karena masih ditemukan beberapa kelemahan dari pengelolaan pondok pesantren. Umumnya masalah tersebut bermula dari aktivitas keuangan pesantren baik yang berkaitan dengan anggaran, akuntansi, penataan administrasi, alokasi serta kebutuhan pengembangan pesantren maupun dalam proses aktivitas keseharian pesantren. Tidak sedikit pesantren yang memiliki sumber daya baik manusia maupun alamnya tidak tertata dengan rapi, dan tidak sedikit pula proses pendidikan pesantren berjalan lambat karena kesalahan dalam penataan manajemen keuangannya. Pelaksanaan Pengabdian Masyarakat ini dilakukan di di pondok pesantren Qotrun Nada Depok Jawa Barat. Peserta diberikan pelatihan pemahaman dan pengetahuan pengelolaan keuangan secara komputerisasi dan pembuatan laporan keuangan yang baik serta kiat-kiat dalam mengelola pengendalian biaya yang rutin dikeluarkan baik yang terjadi pada saat usaha maupun pengeluaran rumah tangga pesantren sehingga mampu mengatasi pengeluaran yang besar. Kesimpulan yang diperoleh terdapat peningkatan pemahaman dan pengetahuan pengelolaan keuangan serta teknik dalam membuat bentuk laporan keuangan yang baik dan benar baik secara manual maupun terkomputerisasi.Kata Kunci: pengetahuan keuangan; laporan keuangan; komputer akuntansiABSTRACT This community development activity was carried out because there were still some weaknesses in the management of pesantren. Generally, the problem starts from the pesantren's financial activities both related to the budget, accounting, administration managements, allocation and development needs of the pesantren and even in the process of pesantren's daily activities. Many pesantren with its resources both human and natural are not neatly arranged, and also the process of pesantren education runs slowly due to errors in financial management arrangements. The implementation of community develompent is done at the Pesantren Qotrun Nada in Depok, West Java. Participants are given training in understanding and knowledge of financial management manually and also accounting computerized application. Participants are also given a training materials of good financial report preparation and tips on managing routine cost control. The conclusions obtained are an increase in understanding and knowledge of financial management for all participants and also understand the techniques in making good financial statements both manually and computerized.Keywords: financial literacy; financial statements; accounting computerized
FENOMENA PERILAKU STICKY COST PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Annida Afiffah; Yunika Murdayanti; Unggul Purwohedi
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this research is to find indication of sticky cost behavior in behavior companies in Indonesia between 2014 until 2015 and to see whether the sticky cost will be more influential with the ewxistence of asset intensity and employee intensity. The indication of sticky cost can be seen from the a higher cost when sales volume is increasing compared to when sales volume is decreasing in the equal proporton. In this research selling, adminstration and general as a dependent variable. This research proves that there are indication sticky cost on manufacturing companies in Indonesia. The showing that, every 1% increase in net sales then the selling, administration and general costs increased by 0,328%. While when net sales decreased 1% then selling, administration an general costs decreased by 0,078%. The level of stickiness will be more attached when the asset intensity increased. While the employee intensity has no effect on the stickiness of the costs.Keywords: asset intensity, costs of selling administration and general, sticky cost, employee intensity, and net sales.
PENGARUH BAURAN PEMASARAN JASA TERHADAP PERSEPSI SISWA SMU PADA UNIVERSITAS SWASTA ”X” DI JAKARTA (SURVEY PADA SISWA SMU DI WILAYAH DKI JAKARTA) Yunika Murdayanti; Purwanto Widodo
Jurnal Ilmiah Econosains Vol 9 No 1 (2011): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0091.09

Abstract

Abstract The objective in this research is to test the influence of Marketing Service Mix 7 P based on different gender and different school to high school student perception at PTS “X”. Research methods of the research are survey method and are taken purposively sampling techniques with standard of 5% error. Respondent of this research are 305 student from all of high school student in Jakarta. Based on the type of school consist of 200 respondent from state high school and 105 respondent from private high school, and based on gender consist of 128 male respondent and 177 female respondent. The results of this research use Structural Equation Model (SEM) show that Product and Price have significantly influence to the high school perception in the partial test. The test based on gender show that only in the female gender tests indicate that Product, Promotion, and Lecturer have significantly influence to the high school perception. And based on the type of school, 1) the state high school results indicate that Product, Promotion, and Price have significantly influence to the high school perception and 2) the private high school results indicate that only Product has significantly influence to the high school perception. The conclusion is the variable Product have positive contribution and significantly influence to the high school perception for all variable tests and for suggestion, the effective promotion tools to introduce their school is the television. Keywords: product, price, place and promotion, physical evidence, lecturer and process, perception.
PENGARUH GROSS DOMESTIC PRODUCT, INFLASI, SUKU BUNGA, MONEY SUPPLY, CURRENT ACCOUNT DAN CAPITAL ACCOUNT TERHADAP NILAI KURS RUPIAH INDONESIA – DOLLAR AMERIKA Yunika Murdayanti
Jurnal Ilmiah Econosains Vol 10 No 1 (2012): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0101.09

Abstract

Abstract Since free-floating exchange rate system has been applied in Indonesia on August 1998, the accumulation of depreciation of rupiah against the US dollar has been about 48,7% until December 2001. This condition brings many argumentations about the reasons behind the exchange rate instability faced by Indonesia among many experts whether it is caused by economic factors or by non-economic factors. By recognizing the causes, it will be easier for the experts and government of Indonesia to formulate the solution. This research is intended to analyze the influence of economic variables, i.e. Gross Domestic Product, money supply, interest rate, inflation rate, Current Account & Capital Account in both Indonesia and The United State of America, as well as the position of the balance of international payment of Indonesia to the exchange rate movement in order to give contributions to solve the problem. Based on the result money supply becomes the only variable which has a multicollinearity and excluded from the regression linear. Also only current account is not significant influence on the exchange rate movement, instead of the other variables. Coefficient of determination of the research model is 84.4 %, means that other factors, not accommodated in this research, give 15.6 % influence to the exchange rate movement. These other factors can be catagorized as other economic factors or non-economic factors. Keywords: exchange rate, Gross Domestic Product, money supply, interest rate, inflation rate, Current Account, Capital Account
Pemberdayaan masyarakat UKM dalam mengimplementasikan unique selling proposition dan strategi penentuan harga jual Yunika Murdayanti; Susi Indriani; Etty Gurendrawati; I Gusti Ketut Agung Ulupui; Suherman Suherman
JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 7, No 1 (2020): March 2020
Publisher : Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppm.v7i1.29707

Abstract

Perkembangan UKM saat ini mendapatkan perhatian yang besar baik dari pemerintah maupun masyarakat agar dapat berkembang lebih kompetitif bersama pelaku ekonomi lainnya. Bagian penting dari suatu ekosistem wirausaha adalah dalam membuka peluang memperluas jangkauan pemasaran produk-produk mereka, bahkan hingga ke luar negeri yaitu dengan unique selling proposition yang baik dan strategi penentuan harga jual yang kompetitif di pasaran. Pengabdian ini dilakukan di Desa Segara Jaya Bekasi Jawa Barat melalui metode wawancara, ceramah dan tatap muka serta diskusi. Pencapaian kegiatan ini adalah dihasilkannya peningkatan kompetensi para pedagang UKM dalam penentuan harga jual, memahami strategi dalam memasarkan produk, berkurangnya distribusi produk kepada para tengkulak, mampu membuat bentuk produk yang unik dan kompetitif di pasaran, mudah memiliki jaringan kerjasama. Saran agar pelatihan ini dapat berkesinambungan dengan periode yang lebih panjang dan materi yang lebih komprehensif. Community empowerment of SME in implementation of unique selling proposition and selling price determination strategies AbstractThe development of SME’s receives a great attention from both government and communities in order to develop competitively with other economic actors. An important part of entrepreneurial ecosystem is opening opportunities to expand the marketing of their products to go abroad with a good unique selling proposition and competitive pricing strategies. This community empowerment took place at Segara Jaya Village, Bekasi, West Java through interviews, lectures, face-to-face methods and discussions. The conclusions of this activities resulted an increase of the competence of SME traders in determining selling prices, understanding strategies in marketing products, reducing product distribution to middlemen, being able to create unique and competitive forms of products in the market, also easily having a network of cooperation. Suggestions that this training can be continued with a longer period and more comprehensive material.
Peningkatan Laba Usaha melalui Edukasi Manajemen Persediaan dengan Aplikasi Koperasi Berbasis Android I Gusti Ketut Agung Ulupui; Yunika Murdayanti; Siti Fatimah Zahra
Jurnal Pengabdian Pada Masyarakat Vol 6 No 2 (2021)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202162.568

Abstract

INCREASING BUSINESS PROFIT THROUGH INVENTORY MANAGEMENT EDUCATION WITH ANDROID-BASED COOPERATIVE APPLICATIONS. This community service activity aims to understand cooperative managers and SMEs in managing their inventory records with digital technology. Generally, cooperative management becomes ineffective and inefficient and sometimes high inventory costs arise. The purpose of proper management is to minimize operational costs to a minimum so that it will optimize company performances. In overcoming this, cooperatives have the opportunity to continue to develop in the era of digitalization because business actors must collaborate and work together to survive and to develop their businesses and must be accompanied by creativity and innovation to organize organizations and business strategies by optimizing the application of digital technology. This method of implementing Community Service is carried out online through the zoom meeting application with cooperative/SMEs management participants and in collaboration with the Cooperative, SMEs and Trade sub-offices and is supported by Jakpreneur. The implementation of this activity was carried out for 1 day through a lecture approach method on training materials, practice and training discussion on inventory recording using an android-based financial note application. The achievement of the results of this activity is the resulting increase in the competence of cooperative and SMEs members which aims to be prepared as strong entrepreneurs, capable of starting businesses and being able to utilize information technology as a business opportunity to build relatively easy networks. Information technology has been proven to provide the opportunity to build a business efficiently while providing a reasonable profit.
KOMPETENSI SDM KEUANGAN DAN AKUNTABILITAS PESANTREN Yunika Murdayanti; Dita Puruwita
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.506 KB) | DOI: 10.30871/jaemb.v7i1.1085

Abstract

Financial management of pesantren is not so complicated, because pesantren are self-financing institutions that do not require financial accountability to be reported to the funder. Generally, this study discusses about the competence of financial human resources against accountability in the environment of Pesantren (Islamic Education Institution). Observations conducted by researchers on financial management in 6 Pesantren at Jabodetabek. Its population is all employees who are in pesantren. The sample was selected using purposive sampling amounted to 116 respondents. The data analysis method uses regression testing. Conclusion of this study proves that the competence of financial human resources have a positive and significant impact on accountability. The higher of the financial human resources will have an effect on the implementation of accountability at pesantren well and adequate.
PENGARUH ASSET SIZE, CLOSING PRICE, LIKUIDITAS, VARIAN RETURN, DAN VOLUME PERDAGANGAN SAHAM TERHADAP BID-ASK SPREAD PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI Leoni Bidara Rasyidi; Yunika Murdayanti
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.447 KB)

Abstract

In investing there money, the investors always need information. One of them is stock bid ask spread. But they usually don’t notice it. In fact, stock bid ask spread can reflect trading volume, asset size, stock rise level, etc. The purpose of this research was to analyze the influences of asset size, closing price, liquidity, return varian, and trading volume to stock bid ask spread in Indonesian Stock Exchange either individually or simultaneously. This research used double regression analysis with bid ask spread as a dependent variable and asset size, closing price, liquidity, return varian, and trading volume as independent variables. The period that was used was 2006 until 2009 with 32 emitents as the samples. These samples were collected by purposive sampling method. The results of this research showed that there were significant influences of asset size, closing price, liquidity, return varian, and trading volume to bid ask spread simultaneously. There were also significant influences of asset size and closing price to bid ask spread individually. Keywords : bid ask spread, asset size, closing price, liquidity, return varian , and trading volume.
PENGARUH BELANJA MODAL, INVESTASI, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH Theodora Ririn; Rida Prihatni; Yunika Murdayanti
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 1 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.257 KB)

Abstract

This research aims to examine the effect of capital expenditure, investment, gross domestic regional product toward the local original income at all provinces in Indonesia the period 2010-2012. Factors tested in this research were capital expenditure, investment, gross domestic regional product as independent variables whereas local original income as dependent one. The data was a secondary one and numbers of sample used in this research is ninety (90) local governments which is has been passed the purposive sampling used by researcher. From the data collected, then processed and analyzed using multiple regression analysis with 0.05 standard significance rate. The simultaneous result showed that the three of independent variables significantly effected the dependent one which was local original income. On the other side, partial result showed that there’s not significant the effect of capital expenditure toward the local original income. And there’s an positive significant influence between investment, gross domestic regional product toward the local original income. Keywords: capital expenditure, investment, gross domestic regional product, local original income.
PENGARUH BIAYA OPERASIONAL DENGAN PENDAPATAN OPERASIONAL (BOPO) DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET (ROA) PADA BANK PERKREDITAN RAKYAT Kevin Varianto Jorjoga; Yunika Murdayanti
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.34 KB)

Abstract

This research was intended to examine the effect of how great the performance of Bank Perkreditan Rakyat, which was measured by ROA during period 2009 to 2012. The independent variables used in this research were operating expense to operating revenue (BOPO) and Third Party Funds. While, its dependent variable was the Return on Asset (ROA) of Bank Perkreditan Rakyat. This research used secondary data that was obtained from the report of BPR in DKI Jakarta, which has been published through Bank Indonesia or Otoritas Jasa Keuangan in 2009 to 2013. The technique that was used to gather the sample was purposive sampling and there were 10 companies obtained with a total sample of 50 companies. The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, BOPO, had a negative and significant effect to ROA of Bank Perkreditan Rakyat. The second variable, which was Dana Pihak Ketiga, also showed a negative and significant effect to ROA. Key Words : Return On Asset, operating Expense to Operating Revenue (BOPO), Third Party funds
Co-Authors Annida Afiffah Dita Puruwita Etty Gurendrawati I Gusti Ketut Agung Ulupui Indra Pahala Kevin Varianto Jorjoga Leoni Bidara Rasyidi Muhammad Ahada Nasution, Hafifah Purwanto Widodo Rida Prihatni Siti Fatimah Zahra Suherman Suherman Susi Indriani Susi Indriani Theodora Ririn Unggul Purwohedi Unggul Purwohendi Zeny Antika