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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal Ilmiah Econosains AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi Jurnal Abdi Insani JURNAL AKUNTANSI Jurnal Arastirma International Journal of Multidisciplinary Research and Literature (IJOMRAL) Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Jurnal Kendali Akuntansi Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Etty Gurendrawati
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics 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
Bank Risk Profile and Credit Growth in Indonesia Etty Gurendrawati; Hera Khairunnisa; I Gusti Ketut Agung Ulupui; Trisni Suryarini; Adam Zakaria
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p06

Abstract

Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia for the years 2016, 2017, and 2018. Commercial banks in Indonesia, which provide information related to a complete risk profile in the annual report from 2016 to 2018, were selected as the sample. The risk profile variable is an independent variable consisting of credit risk, market risk, and liquidity risk. Panel data regression with E-Views 8 was used for data processing. The results of the study prove that disclosure of credit risk, market risk, and liquidity have significant influences to the banking credit growth in Indonesia. Keywords: risk profile, credit growth, credit risk, market risk, liquidity risk
PENGARUH TUJUAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP METODE PENGUKURAN UNTUK UNSUR-UNSUR DALAM LAPORAN KEUANGAN (SEBUAH STUDI ARTIKEL DAN STANDAR AKUNTANSI KEUANGAN INDONESIA) Etty Gurendrawati
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.0091.01

Abstract

Abstract The financial statements have been prepared by an enterprise through a process of accounting. In the process of recording up to financial reporting, there are stages of recognition, initial measurement, measurement subsequent to initial recognition and presentation. These stages exist in the accounting process as a whole in the preparation of financial statements. Studies conducted on two groups of different views in determining financial reporting purposes. Different financial reporting purpose is the basis of different measurement methods for the same financial statement items. It is also evident from the results of an analysis of the measurement method of accounting in accordance with Financial Accounting Standards applicable in Indonesia. From a study of the Standar Akuntansi Keuangan Indonesia note that measurement inventories use historical cost and net Realization value, for the measurement of fixed assets use historical cost, fair value at the time of revaluation and the recoverable value. As for the obligation to use basic measuring the amount of expenditure required to settle the obligation and alternative estimates using present value of liabilities on the balance sheet date. Still require further study and analysis in order to ensure that the objectives of financial reporting affect the measurement method elements in the financial statements. Keywords: financial reporting purposes, the measurement of the elements of financial statements.
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.
Pembinaan Pelaporan Keuangan Untuk UMKM Wilayah Jakarta Timur Hafifah Nasution; Hera Khairunnisa; Etty Gurendrawati; Aji Ahmadi Sasmi
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 3 No. 1 (2020): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/syukur_vol2/is2pp31-38

Abstract

MSMEs as a business entity need reports in decision making. This decision is at least useful for the owner of the MSME itself. Information that can be retrieved is by knowing the ending balance of the business activities profit or loss. This service activity aims to provide knowledge and skills of MSME actors in a basic financial accounting environment. In the long term, making MSME financial reports can also be useful for seeking funding from banks or investors. This service program consists of several implementation stages: (1) Planning stage: this stage is for mapping problems carried out by the proposing team; (2) Implementation stage: this stage is for realizing solutions to partner problems identified at the beginning of this proposal; (3) Evaluation stage: this stage is an evaluation of activities and making reports on the results of PKM activities. The results of the evaluation of this activity indicated that the participants' ability regarding financial reporting for MSMEs increased. This can be demonstrated by the results of the practice questions given after the presentation of the material by the speaker.
PENGARUH KEPEMILIKAN MANAJERIAL, INVESTMENT OPPORTUNITY SET (IOS), DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ryan Saptono; Etty Gurendrawati
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 2 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.235 KB)

Abstract

The purpose of this research is to see the influence of managerial ownership, Investment opportunity Set and Debt Covenant on Accounting Conservatism of manufacturing industry in Indonesian Stock Exchange. There are 27 manufacturing companies listed in Indonesian Stock Exchange used as samples for this research. This research used time series data from 2009 until 2011. The estimation result showed that managerial ownership, Investment opportunity Set and Debt Covenant had simultaneosly impact on Accounting Conservatism in manufacturing industry. The result also showed that managerial ownership had significant impact on Accounting Conservatism, but Investment opportunity Set and Debt Covenant had not significant impact. Keywords : managerial ownership, Investment opportunity Set, Debt Covenant and Accounting Conservatism
MICROLEARNING KOPERASI DAN UMKM: PENINGKATAN KOMPETENSI AKUNTANSI MELALUI APLIKASI PERSEDIAAN GOOGLE PLAYSTORE “CATATAN KEUANGAN KOPERASI” DAN APLIKASI MS EXCEL I Gusti Ketut Agung Ulupui; Etty Gurendrawati; Siti Fatimah Zahra; Indra Pahala; Yunika Murdayanti
Jurnal Abdi Insani Vol 8 No 2 (2021): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v8i2.405

Abstract

Selama masa pandemi COVID 19 ini, provinsi Jawa Barat berupaya untuk mendorong kembali kegiatan ekonomi masyarakat dengan melakukan penataan pencatatan persediaan bahan baku sehingga dapat menaikkan kembali omset penjualan. Persediaan memainkan fungsi yang sangat penting dalam kelangsungan hidup serta perkembangan bisnis. Manajemen persediaan yang tidak efektif dan efisien dapat menyebabkan kerugia dan penyusutan penjualan. Tujuan kegiatan pengabdian masyarakat ini adalah: 1) Dipahaminya konsep-konsep dalam pengendalian persediaan terutama dalam pencatatan bahan baku dan barang jadi, 2) Dilaksanakannya microlearning mengenai penggunaan aplikasi smart apps terdaftar pada google play store “catatan keuangan koperasi” dan aplikasi pencatatan persediaan menggunakan ms. excelll yang bertujuan untuk meningkatkan kompetensi peserta. Metode pelaksanaan Pengabdian pada Masyarakat ini dilakukan secara daring melalui aplikasi zoom meeting dengan peserta pengelola koperasi/UMKM serta turut mengundang para mitra koperasi dan UMKM dari Departemen Ekonomi, Pembina Daerah Salima Kota Bogor dan Perwakilan Mitra UMKM Kota Depok. Kegiatan ini mampu menghasilkan peningkatan kompetensi koperasi dan UMKM dalam pengendalian persediaan, mampu menghitung laporan keuntungan, dan mampu mempraktekan aplikasi pencatatan persediaan baik berbasis android maupun ms. excelll sehingga para pelaku usaha mampu membuat pencatatan persediaan secara digitalisasi
Effect of Tax Avoidance, Profitability, Leverage on Cost of Debt with Institutional Ownership as Moderating Brigita Wahyu Yuliarti; Nuramalia Hasanah; Tri Hesti Utamaningtyas; Etty Gurendrawati; Unggul Purwohedi
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1360

Abstract

The purpose of this study is to determine and also examine the effect of tax avoidance, profitability, leverage on the cost of debt with institutional ownership as moderating agent in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sampling method used is purposive sampling with 22 listed companies included in the sampling criteria. The data is obtained from financial reports downloaded from the company's own website or the IDX. The analytical method used is moderate regression using SPSS 25. The results of this study indicate that tax avoidance has a positive and insignificant effect on the cost of debt. Profitability has a negative and significant effect on the cost of debt. And leverage has a negative and significant effect on the cost of debt. Then, institutional ownership is not able to moderate the effect of tax avoidance on the cost of debt. Meanwhile, institutional ownership is able to moderate the effect of profitability and leverage on the cost of debt.
Pengembangan literasi keuangan digital melalui program praktisi mengajar Ayatulloh Michael Musyaffi; Etty Gurendrawati; Unggul Purwohedi; Adam Zakaria; Choirul Anwar; Yuni Widawati; Andri Setyanto Nugroho
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol 3 No 02 (2022): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.671 KB) | DOI: 10.21009/perduli.v3i02.29886

Abstract

Saat ini literasi keuangan digital menjadi sorotan yang cukup besar. Terjadinya penipuan dan penyalahgunaan data mengakibatkan hilangnya kepercayaan dari masyarkat termasuk akademisi. Program pengabdian ini bertujuan untuk memberikan pemahaman mengenai literasi digital melalui program praktisi mengajar yang difasilitasi oleh tim pengabdi. Target dan sasaran pengabdian ini adalah mahasiswa yang beraasal dari kampus mitra diwilayah jawa barat. Metode pengabdian ini dilakukan melalui zoom meeting dengan pemateri dari praktisi yang berasal dari otoritas jasa keuangan. Setelah itu dilakukan evaluasi diri dengan perangkat google form. Hasil pengabdian ini menunjukan bahwa mayoritas mahasiswa lebih memahmi mengenai literasi digital. Selain itu, materi yang dijelaskan sangat relevan dengan kondisi mahsaiswa saat ini. Sehingga materi tersebut dapat di pahami dan diimplementasikan dalam kehidupan sehari-hari.
THE INFLUENCE OF LEARNING DISCIPLINE AND LEARNING MOTIVATION ON SELF-REGULATED LEARNING WITH PARENTING PATTERNS AS A MODERATING VARIABLE Putri Andini; Etty Gurendrawati; Ati Sumiati
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 2 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.231 KB) | DOI: 10.53067/ijomral.v2i2.101

Abstract

This research is motivated by internal factors such as learning discipline and learning motivation also external factors such as parenting patterns that can influence self-regulated learning. This study aims to determine the influence of learning discipline on self-regulated learning, the influence of learning motivation on self-regulated learning, the influence of learning discipline on self-regulated learning with parenting patterns as a moderating variable and the influence of learning motivation on self-regulated learning with parenting patterns as a moderating variable. This type of research is a quantitative research with a survey method. The affordable population used was 143 students with a sample of 105 students. The results of this study indicate that there is an influence of learning discipline on self-regulated learning
Co-Authors Aji Ahmadi Sasmi Alryan Isra Kusnanto Andri Setyanto Nugroho Ati Sumiati Brigita Wahyu Yuliarti Choirul Anwar Devi Thania Dewy Sekar Melati Hera Khairunnisa I Gusti Ketut Agung Ulupui Indra Pahala Musyaffi, Ayatulloh Michael Nasution, Hafifah Nia Damayanti Nuramalia Hasanah Putri Andini Ria Kurniawati Rida Prihatni Ryan Saptono Siti Fatimah Zahra Suherman Suherman Susanti, Santi Susi Indriani Susi Indriani Tri Hesti Utamaningtyas Trisni Suryarini Unggul Purwohedi Yuni Widawati Yunika Murdayanti Zakaria, Adam