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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Share : Journal of Service Learning Comvice : Journal of community service JURNAL EKSBIS Jurnal Ilmiah Manajemen Kesatuan Madaniya Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Journal of Applied Business, Taxation and Economics Reseach Akuntansi'45 Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Auditing Jurnal Akuntansi Manado (JAIM) Research Horizon Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi
Fahmi Poernamawatie
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Internal Control as a Mediator in the Quality of Financial Information at Education Foundations Safa Azora, Aura; Hendra Hertanto, Ronny; Poernamawatie, Fahmi; Made, Anwar; Saharana, Anindya
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.761

Abstract

The preparation of quality financial reports is essential for ensuring accountability and transparency in educational institutions. This study aims to empirically test whether internal control can mediate the effects of financial accounting literacy and human resource competence on the quality of financial information. The research was conducted in 48 educational foundations overseeing at least two schools, from elementary to high school. Data were collected through questionnaires and analyzed using the SEM-PLS method with Smart PLS 4 software, covering descriptive statistics, validity and reliability tests, R-Square, path coefficients, and hypothesis testing. Results show that accounting literacy significantly improves the quality of financial information, and internal control mediates the relationship between accounting literacy and financial statement quality. However, internal control does not mediate the effect of human resource competence, which also shows no significant direct impact. These findings highlight the importance of strengthening accounting literacy and internal control systems to enhance the reliability and accountability of financial reports in educational foundations.
The Moderating Role of Profitability in the Effect of Independent Commissioners and Capital Structure on Firm Value Ariska, Widi Dwi; Aprilia, Mitha Endah; Poernamawatie, Fahmi; Hastuti, Sri; Rahayu, Laras Puji
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.822

Abstract

The value of a company is a crucial indicator for investors as it reflects management’s effectiveness and future growth prospects. In Indonesia’s manufacturing sector, fluctuations in company value often arise from both governance and financial decisions, making it important to explore internal determinants. This study aims to empirically test whether profitability can moderate the influence of independent commissioners and capital structure on company value. This study uses secondary data from financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. There were 84 populations in this study, then based on the criteria, 33 samples were obtained with a research period of 3 years, resulting in 99 samples. The results of this study indicate that profitability can moderate the effect of independent commissioners on company value, but profitability is less able to moderate the effect of capital structure on company value. The results reveal that independent commissioners and capital structure significantly affect company value. Profitability strengthens the effect of independent commissioners but does not moderate the impact of capital structure. These findings highlight the importance of governance effectiveness and financial strategies in enhancing firm value while emphasizing profitability as a catalyst for governance effectiveness.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) BERBASIS EXCEL FOR ACCOUNTING (EFA) Indah Widyawati, Titis; Poernamawatie, Fahmi; Setiono, Hari; Dahlan, Ahmad; Atul Aini, Azhari; Andrianti, Dinda
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i2.703-715

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) diwajibkan untuk menyajikan laporan keuangan yang mengacu pada Standar Akuntansi Keuangan – Entitas Mikro, Kecil dan Menengah (SAK EMKM) sebagai perwujudan pertanggungjawaban perusahaan serta untuk mengetahui kondisi keuangan perusahaan. Selain itu, laporan keuangan yang kredibel dan andal akan memudahkan UMKM untuk mendapatkan fasilitas pembiayaan dari lembaga perbankan untuk pengembangan usaha. Laporan keuangan yang baik harus dapat digunakan sebagai dasar pengambilan keputusan. PT ESTIMA adalah sebuah industri UMKM yang bergerak pada bidang elektronik dan pemesinan yang berlokasi di Jalan Matoa Raya No. 18 Bulak Indah, Kel. Karangasem, Kec. Laweyan, Kota Surakarta. PT ESTIMA sebelumnya telah berusaha dengan maksimal untuk menyusun laporan keuangannya. Namun, dikarenakan kurangnya pengetahuan dan keahlian personalia bagian keuangan, PT ESTIMA masih belum mengimplementasikan SAK EMKM pada saat melakukan pencatatan laporan keuangannya. Penyusunan laporan keuangan yang masih sederhana juga menyebabkan PT ESTIMA terlalu lama dalam proses penyajian laporan keuangan. Berdasarkan pemaparan tersebut, tim pengabdian masyarakat mengadakan kegiatan pengabdian berupa pelatihan dan pendampingan yang bertujuan untuk menambah tingkat pengetahuan PT ESTIMA terhadap SAK EMKM dan meningkatkan keahlian dalam pembuatan desain laporan keuangan menggunakan Excel For Accounting (EFA). Metode pelatihan dan pendampingan ini adalah observasi, pemaparan materi, diskusi dan praktik kerja dengan rentang wakti pendampingan selama lima bulan, dan alur kegiatan pendampingan yang terdiri dari: observasi permasalahan mitra, persiapan kegiatan pengabdian masyarakat, pelatihan dan pendampingan, serta evaluasi dan tindak lanjut. Kegiatan pelatihan dan pendampingan ini merupakan salah satu implementasi Tri Darma Perguruaan Tinggi dengan cara membantu pertumbuhan dan perkembangan salah satu industri UMKM di Indonesia.
The Role of Cultural Festivals in the Sustainability of Micro and Small Enterprises Alvia Intan Magroaini; Fahmi Poernamawatie; Azhari Atul Aini; Sri Hastuti
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3086

Abstract

Business continuity refers to a company's ability to sustain growth and development in a competitive market while ensuring long-term sustainability and profitability. Micro and Small Enterprises (MSMEs) play a crucial role in the Indonesian economy, contributing 97% to the workforce and 60.4% to economic activity. This study analyzes the influence of Human Resources (HR), materials, and capital on MSME business sustainability, with festivals as a moderating variable, in Serang Beach, Blitar. Despite their significance, MSMEs face challenges in maintaining business continuity. This quantitative study used primary data from 52 MSME actors, analyzed using SmartPLS. The results showed that materials and capital positively affected business sustainability, while HR had no significant impact. Festivals strengthened the relationship between materials and capital and business sustainability but did not moderate the effect of HR. These findings provide new insights into the role of cultural festivals in enhancing MSME sustainability and highlight the importance of effective resource management in achieving a sustainable competitive advantage.
The Impact of Individual Performance and Network Dynamics on Bonus Income in Multi-Level Marketing in Malang City Hertanto, Ronny Hendra; Sastra , Firda Aprilia Dewi; Poernamawatie, Fahmi; Ariyani
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.871

Abstract

Bonuses in the Multi-Level Marketing (MLM) system represent the income earned by each distributor. The purpose of providing bonuses by MLM companies is to show appreciation for each member who is able to expand their network and market products. This form of appreciation is why each distributor’s income varies, as it is based on performance, achievements, profits generated, education, and closing points, which differ for each distributor. Bonus income is measured through distributor performance, including the sales amount and inviting new distributors to join Tiens. The aim of this research is to determine the factors that influence the bonus income of Tiens distributors in Malang City. This research uses a descriptive quantitative method, utilizing both primary and secondary data sources. Data were analyzed using  Structural  Equation  Modeling  (SEM)  with SmartPLS. The results show that the variables of sales performance, network/team, and understanding of the marketing plan influence the intervening variable, which is closing points, and the dependent variable, bonus income. This research has implications for the Tiens or MLM company policy in determining bonus calculations for distributors, and also measuring bonus income as a target for distributor achievement.
IMPLEMENTASI AKUNTANSI ASET TETAP: PELATIHAN DAN PENDAMPINGAN DI PT. SURYA TEKNO MANDIRI (ESTIMA) Fahmi Poernamawatie; Fitria Ariyani; Azhari Atul Aini; Anggun Putri Puspita Sari; Dinda Dwi Lestari
COMVICE: Journal Of Community Service Vol. 10 No. 2 (2026): Oktober (2026)
Publisher : ITEBIS PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v10i2.1719

Abstract

ESTIMA adalah Usaha Mikro Kecil dan Menengah (UMKM) yang bergerak di industri elektronik. Kendala yang dihadapi oleh perusahaan adalah belum diterapkannya perhitungan penyusutan Aset Tetap sehingga nilai aset yang sesungguhnya belum diinformasikan dengan baik pada Laporan Keuangan perusahaan. Tujuan dari pengabdian ini untuk meningkatkan pengetahuan dan pemahaman tentang Akuntansi Aset Tetap, khususnya pada perhitungan Nilai Buku Aset Tetap, sekaligus dengan pemahaman tentang konsep, kelebihan dan kekurangan metode penyusutan garis lurus, serta memberikan pelatihan untuk peserta agar mampu menerapkan perhitungan penyusutan dengan metode garis lurus sesuai dengan standar yang berlaku dalam pengelolaan Aset Tetap. Metode pengabdian terdiri atas tahap survei awal/ persiapan, tahap pelatihan, tahap pendampingan, serta tahap evaluasi. Hasil pelaksanaan pengabdian masyarakat menemukan terjadinya peningkatan pengetahuan, keterampilan, dan kemampuan staf keuangan ESTIMA dalam Akuntansi Aset Tetap sebesar 75%.
Co-Authors Achmad Dahlan Acmad Dahlan Afifah, Muthia Putri Ahmad Dahlan Alvia Intan Magroaini Alvia Intan Magroaini Andora, Andora Andrianti, Dinda Anggun Putri Puspita Sari Anik Yuesti Anwar Made Anwar Made Ariska, Widi Dwi Ariyani Atul Aini, Azhari Azhari Atul Aini Azhari Atul Aini Dadieng Kurniawan Dinda Andrianti Dinda Dwi Lestari Dwi Orbaningsih Endang Suswati Fitria Ariyani Hari Setiono Hari Setiono, Hari Hertrianto, Indra Prihatma Hidayah, Wahyuni I Nyoman Susipta Indah Widyawati, Titis M. Yogi Riyantama Isjoni Maxi Maroep Mentari Citra Pasia Hadi Mentari Citra Pasia Hadi Mitha Endah Aprilia Mitha Endah Aprillia Nanda Putri Aprilianti Pitalokasari, Nurfilaili Diah Prasetya, Fenny Veliana Prila Safril Ataladin Madani Puji Agus Kurniawan Putu Noah Aletheia Adnyana Rahayu, Laras Puji Rika Amelia Ganggi Roni Hendra Hertanto Ronny Hendra Ronny Hendra Hertanto S.B.P. Handhajani Safa Azora, Aura Saharana, Anindya Salsa Aisya Salsa Aisya Samuel Eko Saputra Sastra , Firda Aprilia Dewi Siagian, Deriska Emiria Slamet Hermanto Sri Hastuti Titis Indah Widyawati Widyawati , Titis Indah Yuli Winarni Yuli Winarni