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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Jurnal Ekuilnomi Journal of Economics and Business UBS JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Abdi Masyarakat Indonesia KARYA: Jurnal Pengabdian Kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Akuntansi'45 JCOMENT (Journal of Community Empowerment) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Management and Creative Business Income Journal: Accounting, Management and Economic Research Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen GEMBIRA (Pengabdian Kepada Masyarakat) El-Mujtama: Jurnal Pengabdian Masyarakat Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Pengabdian Masyarakat J-CEKI Jurnal Pengabdian Kepada Masyarakat Indonesia
Martinus Budiantara
Universitas Mercu Buana Yogyakarta
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Analisis Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34 Dengan Persentase Penyelesaian Pada CV. Indra Surya Widia Rahma Warnika; Martinus Budiantara
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.241

Abstract

In the method of recognizing revenue in construction companies, there are two different methods, namely the completed contract method and the percentage of completion method. The completed contract method is a method that takes into account the profit and loss at the end of the contract, while the percentage of completion method is a method that recognizes profit and loss based on the percentage of work completed in each period. The percentage of completion method has two approaches, namely physical and cost-to-cost.The purpose of this research is to find out whether the income recognition method with the percentage of completion on CV. Indra Surya is in accordance with PSAK 34. The analytical method used in this study is descriptive qualitative with comparative descriptive, in which the researcher analyzes the suitability of income recognition in CV. Indra Surya with theory from PSAK 34. Data collected through observation or surveys, field studies, and documentation. The results showed that CV. Indra Surya applies the recognition of revenue recognition using the percentage of completion method based on PSAK 34 .
PELATIHAN PEMBUKUAN SEDERHANA DI WARUNG PAK NARDI DAN WARUNG ANANDA Elfridus Wahyudi; Martinus Budiantara
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 11: Nopember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, small, and medium enterprises (MSMEs) play a pivotal role in driving Indonesia's economy, particularly in the context of small food stalls and shops serving as the backbone of local economies. Despite their significance, many micro and small business owners face challenges in financial management, specifically in proper bookkeeping and accurate financial reporting. This study focuses on two small food stalls, Warung Pak Nardi and Warung Ananda, in Sleman Regency, Yogyakarta, aiming to address the main challenges in implementing simple bookkeeping practices. The participatory research approach involves training sessions covering the basics of simple bookkeeping, practical exercises in daily financial recording, assistance in creating simple financial reports, and continuous monitoring and feedback. The results indicate a positive impact on financial management, operational efficiency, and profitability in both stalls. The improved understanding of bookkeeping enhances decision-making and financial health. This training approach holds potential to enhance financial well-being and sustainability for micro-level MSMEs.
Peningkatan Pengetahuan Strategi Marketing Pada UMKM: (Studi Empiris Pada Angkringan Pak Yuli dan Soto Ayam Kampung Pak Pono) Aninda Ira Mustikawati; Martinus Budiantara
Ebisnis Manajemen Vol. 2 No. 1 (2024): March : Ebisnis Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ebisman.v2i1.328

Abstract

Humans are social creatures whose lives need clothing, food, and shelter. Everyone must have business opportunities and every business can be interpreted as a human effort to do something to achieve certain goals. Establishing a large, medium, small, or micro business is intended so that the business can have opportunities to develop and to maintain business and personal development. In a business, there must be conditions where competitive competitors can make it difficult for a business to achieve the expected profit. The amount of profit earned can be determined from the number of sales. This potential can be maximized with a marketing strategy by utilizing digital technology. Therefore, this community service activity is one of the efforts to build awareness of UKM business people regarding strategies that can be carried out to survive by utilizing social media and digital marketing in doing business.
Pembukuan Laporan Keuangan Sederhana Pada Warung Sate Cak Ummar Dan Warung Tas Rajut Pak Toe Trirahmadi Minsyahnaz; Martinus Budiantara
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 1 No. 3 (2024): Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v1i3.336

Abstract

Many MSME participants still do not understand how important it is to preserve organized financial records and bookkeeping. In actuality, business actors can determine the health of their enterprise through bookkeeping. With the help of this Community Service Activity (PKM), participants will get an awareness of the significance of business actors (MSMEs) in financial accounting and recording, as well as the procedures involved in creating financial reports. The majority of MSME participants currently maintain records, however their financial report preparation is still subpar. Training, activity implementation, and assessment are the techniques employed. The degree of comprehension exhibited by business actors both before to and during information presentation and training serves as the basis for measuring this achievement. The service's outcomes demonstrate that.
Dampak Tata Kelola Perusahaan yang Efektif, Profitabilitas, dan Leverage terhadap Pengungkapan Manajemen Risiko Perusahaan Ardinitya Hangesti Utami; Martinus Budiantara
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.71

Abstract

The quick advancement of the business sector has resulted in an increasing intensity of business competition. Therefore, to maintain the trust of stakeholders, each company is expected to disclose information about its company's performance more transparently and always be careful in making policies to minimize various risks that may arise. In the business world, risk is something that is quite difficult to avoid so that adequate disclosure of risk is needed through risk management disclosure. The objective of this research is to examine the impact of good corporate governance, profitability, and leverage on the disclosure of risk management in manufacturing firms within the basic and chemical industry sectors that are enlisted on the Indonesia Stock Exchange during the period of 2019-2021. The number of samples used was 51 samples using the purposive sampling method. The variables that will be considered as independent in this research consist managerial ownership, public ownership, profitability, and leverage. On the other hand, the variable that will be considered as dependent is risk management disclosure. The analysis technique used were multiple linear regression analysis and the t test using SPSS 26 software. The research results showed that the variables of public ownership and leverage affect risk management disclosure while the variables of managerial ownership and profitability have no effect on risk management disclosure. The results of this research can provide additional information for companies regarding risk management disclosure and can help companies make decisions and improve existing systems in the company.
PENGEMBANGAN SISTEM PENCATATAN KEUANGAN SEDERHANA PADA USAHA TAMAN KAKAO COKELAT DAN WEDANG UWUH MAK NI Kharisma Apriliana Putri; Martinus Budiantara
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 3 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i4.839

Abstract

Tujuan utama dari kegiatan ini adalah untuk meningkatkan kualitas pengelolaan kas Usaha Mikro, Kecil dan Mengengah (UMKM) melalui penerapan sistem pencatatan keuangan sederhana berbasis kas. Kegiatan ini dilakukan pada UMKM Taman kakao Cokelat dan Wedang Uwuh Mak Ni yang belum memiliki sistem pencatatan yang memadai. Melalui tahap pengumpulan data, analisis kebutuhan dan perancangan sistem, dihasilkan sebuah sistem pencatatan yang meliputi pencatatan transaksi harian, pembuatan laporan keuangan sederhana dan pengendalian kas. Hasil implementasi menunjukkan peningkatan signifikan dalam akurasi data keuangan, memudahkan pengambilan keputusan bisnis dan memberikan gambaran yang lebih tentang kinerja usaha. Kegiatan pengabdian masyarakat ini dapat disimpulkan bahwa sistem pencatatan keuangan sederhana berbasis kas dapat menjadi solusi efektif bagi UMKM untuk meningkatkan kualitas pengelolaan kas.
Pengaruh Kebijakan Dividen, Keputusan Investasi, Pertumbuhan Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (2022) Mariana Mariana; Martinus Budiantara
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 5 No. 1 (2025): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v5i1.3453

Abstract

This study aims to examine the influence of dividend policy, investment decisions, company growth, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The company value is measured using the Price to Book Value (PBV) ratio, while the independent variables include dividend policy measured by the Dividend Payout Ratio (DPR), investment decisions using the Price Earnings Ratio (PER), company growth measured by asset growth, and profitability measured by the Net Profit Margin (NPM). This research utilizes a quantitative approach with multiple linear regression techniques to analyze secondary data obtained from the companies' annual financial reports. The findings indicate that dividend policy, investment decisions, company growth, and profitability simultaneously have a significant impact on the company's value. Partially, dividend policy, investment decisions, and company growth have a significant positive effect on company value, while profitability shows a more varied influence. These findings highlight the importance of company management in considering consistent dividend policies, strategic investment decisions, and effective profitability management to enhance company value and attract investors.
IMPLEMENTASI WHATSAPP BUSINESS DAN QRIS SEBAGAI STRATEGI DIGITALISASI TRANSAKSI PADA KONTER PULSA RGS CELL DAN KONTER PULSA RORIZMA DI KABUPATEN BANTUL Satria Pinayungan Nugroho Putra; Martinus Budiantara
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i9.9620

Abstract

Transaction digitalization is an essential element in enhancing the efficiency and competitiveness of Micro, Small, and Medium Enterprises (MSMEs). This community service initiative analyzes the implementation of WhatsApp Business and QRIS as transaction digitalization strategies at RGS Cell and Rorizma mobile credit counters in Bantul Regency. Through a one-month training and mentoring program, business owners were provided with an understanding of optimizing WhatsApp Business for communication and marketing, as well as utilizing QRIS to facilitate cashless transactions. The results of the initiative indicate that WhatsApp Business enhances customer interaction through features such as catalogs, automated messages, and conversation labels. Meanwhile, the implementation of QRIS reduces cash payment constraints and increases RGS Cell’s daily transactions by 25% and Rorizma Cell’s daily transactions by 20%. Thus, digitalization through WhatsApp Business and QRIS has been proven to have a positive impact on operational efficiency and customer satisfaction, making it a strategic model for MSMEs in adapting to the digital era
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Sri Utami; Martinus Budiantara
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.v5i1.2501

Abstract

The purpose of this research is empirically examine the effect of deferred tax expense and tax planning on earnings management. The data in this study uses financial report data from food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period from 2020 to 2022. Financial report in this study were obtained from www.idx.co.id. The samples used in this study were 12 companies using purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that deferred tax expense and tax planning have no effect on earnings management.
Pengaruh Literasi Keuangan, Kemudahan, dan Kepercayaan Pada Aplikasi Terhadap Keputusan Mahasiswa Berinvestasi dalam Penerapan Aplikasi Profit Anywhere Made Surya Aditya; Martinus Budiantara
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5541

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, kemudahan, dan kepercayaan pada aplikasi terhadap keputusan investasi mahasiswa yang menggunakan aplikasi Profit Anywhere. Dengan menggunakan tiga hipotesis utama, hasil penelitian ini menunjukkan bahwa literasi keuangan tidak memiliki pengaruh signifikan terhadap keputusan investasi mahasiswa pada aplikasi Profit Anywhere. Sebaliknya, kemudahan aplikasi terbukti berpengaruh signifikan dalam mempengaruhi keputusan investasi mahasiswa. Namun, kepercayaan pada aplikasi juga tidak menunjukkan pengaruh signifikan terhadap keputusan investasi. Temuan ini memberikan wawasan mengenai faktor-faktor yang mempengaruhi keputusan investasi mahasiswa dalam menggunakan aplikasi investasi berbasis digital.
Co-Authors Agus Slamet Agustina Haryeni Aisyah Khallossa Angeline Aprilia Aninda Ira Mustikawati Anis Astiyah Anis Nur Kholivah Ardinitya Hangesti Utami Azfa Mutiara Ahmad Pabulo Bahy Falahannaufal Bekti Mayasari Berlian Amalia Ramadhani Cahyaningrum, Anissa Devi Kurniasti Dhea Aristy Pricylia Dhini Ramadhanty Diana Airawaty Diva Naja Restiana Diva Retafany Eriyana Diva Retafany Eriyana Ega Pazrilia Elfridus Wahyudi Elizabeth Febrica Ambarita Endang Sri Utami Fiki Rihadani Florensia Indah Kusumaningtyas Florentina Rusmawati Galih Refa Sugiarto Galih Refa Sugiarto Hamzah Gunawan Herlina Kunthi Prabawati Ika Wulandari Ilma Nurhasanati Jelly Kurnia Telaumbanua Kharisma Apriliana Putri Kinarona Ekanareswari Susilo Made Surya Aditya Mariana Mariana Mariela Susana Leta Meliana Sinta Dewi Mohd Norullah Ab Razak Muhammad Khodry Rusadi Nadya Putri Ayu Darmawati Nugraeni Nugraeni Nurfadilla Nurfadilla Odilia Trisindy Beo Petrus Wahyudi Putri Nurmalasari Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Rika Setyaningsih Rochmad Bayu Utomo Sari, Ervita Puspita Satria Pinayungan Nugroho Putra Shintike Indriyani Lahundo Siska Merdiana Sri Molah, Dita Efira Safitri SRI UTAMI Stefanus, Carlos Deo Tri Cahyani Trirahmadi Minsyahnaz Utikawati, Anggi Widia Rahma Warnika Wildan Ari Wiguna Winny Chrisanti Tarigan Yudas Tadius Andi Candra Yuliano Osvaldo Lado Zaenal Wafa Zainnita Julia Qhoirunnisa