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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 Perilaku dan Strategi Bisnis 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 Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen GEMBIRA (Pengabdian Kepada Masyarakat) El-Mujtama: Jurnal Pengabdian Masyarakat Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat JER Jurnal Pengabdian Masyarakat Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Cendekia Ilmiah Jurnal Pengabdian Kepada Masyarakat Indonesia
Martinus Budiantara
Universitas Mercu Buana Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pendampingan Pembuatan Pembukuan Sederhana Pada UMKM Di Desa Sumbersari Kecamatan Moyudan Kabupaten Sleman Diva Retafany Eriyana; Martinus Budiantara
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i3.2388

Abstract

Bookkeeping is an important aspect of business progress. In business activities, it is important to have bookkeeping to know business developments so that it can be used as evaluation material. This simple bookkeeping assistance activity was carried out for 2 MSMEs in Sumbersari Village, Moyudan District, Sleman Regency. In running their businesses, Micro, Small and Medium Enterprises (MSMEs) often find it difficult to carry out simple bookkeeping and many even do not do bookkeeping. Business people assume that if their income is sufficient to meet their daily needs, their business is profitable. The aim of the simple bookkeeping assistance provided to 2 business actors is to provide an understanding of the importance of simple bookkeeping and the ability to make simple bookkeeping so that financial bookkeeping is clearer. By having financial bookkeeping in business, business actors can find out profits or losses in the business they are running. In this activity, business actors are explained about the meaning and importance of simple bookkeeping and assistance is provided in making simple bookkeeping.
Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Ratri Paramitalaksmi; Martinus Budiantara
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
Pengaruh Pemahaman Akuntansi, Digitalisasi UMKM dan Inklusi Keuangan Terhadap Kualitas Laporan Keuangan dengan Efikasi Diri Sebagai Variabel Mediasi Martinus Budiantara; Hwihanus Hwihanus
Jurnal Perilaku dan Strategi Bisnis Vol. 12 No. 2 (2024): Agustus
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v12i2.3936

Abstract

The purpose of this study is to find: (1) The Influence of Accounting Understanding and Financial Inclusion Partially on the Quality of Financial Statements. (2) the effect of Accounting Understanding on the quality of MSME financial statements mediated by self-efficacy. (3) the effect of MSME digitization on the quality of MSME financial reports mediated by self-efficacy. (4) the effect of MSME financial inclusion on the quality of MSME financial statements mediated by self-efficacy. The methodology used in this study is quantitative. The research sample is 103 MSME entrepreneurs in Sleman, Special Region of Yogyakarta. The data was processed using the SmartPLS method The results of the study showed that Accounting Understanding had no effect on the Quality of MSME Financial Statements, MSME Financial Inclusion had a significant effect on the Quality of MSME Financial Statements in Sleman. Self-efficacy is not able to mediate the relationship between Accounting Understanding and Financial Inclusion on the Quality of Financial Statements, but it cannot mediate the relationship between MSME Digitalization and Financial Report Quality.
Evaluasi Praktik Pembukuan Sederhana pada UMKM Tradisional: Studi Komparatif UMKM Nasi padang dan Warung Madura Liza Lofia Sandra; Martinus Budiantara
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2026): Mei : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v3i2.3218

Abstract

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.
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.
PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM DAWET IRENG DELIMA DAN DELIMA SNACK Olivia Riska Ramadhani; Martinus Budiantara
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2355

Abstract

This community service activity aims to improve the financial management capabilities of MSMEs actors through the implementation of simple financial statement preparation. The background of this activity is based on the low awareness of business owners regarding the importance of recording every transaction, resulting in the lack of specific financial information. The program was conducted at Dawet Ireng Delima MSMEs and Delima Snack MSMEs. The method began with interviews to identify existing financial management practices, followed by assistance in preparing simple financial statements, and evaluation to assess the implementation results. The results indicate an improvement in the understanding and skills of MSMEs actors in recording financial transactions in a structured manner, enabling clearer information on income and expenses. These findings show that systematic assistance in preparing simple financial statements can sustainably enhance MSMEs’ financial management capabilities.
ANALISIS PENERAPAN QRIS PADA UMKM KONTER BRIJO CELL DAN SEBLAK LUSEYKA HOUSE Asya Adinda Prianitha; Martinus Budiantara
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2402

Abstract

The study aims to identify the implementation of the Quick Response Code Indonesian Standard (QRIS) in supporting transaction activities and financial record-keeping at Konter Brijo Cell and Seblak Luseyka House MSMEs. The study applied a descriptive qualitative method with data collected through observation, interviews, and documentation. The findings indicate that the use of QRIS provides convenience and improves transaction efficiency because payment can be carried out more quickly and practically through cashless methods. Furthermore, QRIS assist business owners in monitoring transactions through automatically stored digital transaction data. However, the implementation of QRIS has not been fully optimized since financial records are still managed manually and have not yet been integrated into digital systems. Several obstacles were also identified, including limited technological understanding and unstable internet connectivity that affects transaction processes.
Co-Authors - Hwihanus Agus Slamet Agustina Haryeni Aisyah Khallossa Angeline Aprilia Aninda Ira Mustikawati Anis Astiyah Anis Nur Kholivah Ardinitya Hangesti Utami Asya Adinda Prianitha Azfa Mutiara Ahmad Pabulo Bahy Falahannaufal Bekti Mayasari Berlian Amalia Ramadhani Cahyaningrum, Anissa Devi Kurniasti Dhea Aristy Pricylia Dhini Ramadhanty Diana Airawaty Dita Efira Safitri Sri Molah 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 Liza Lofia Sandra Made Surya Aditya 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 Olivia Riska Ramadhani Petrus Wahyudi Putri Nurmalasari Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Ratri Paramitalaksmi Rika Setyaningsih Rochmad Bayu Utomo Sari, Ervita Puspita Satria Pinayungan Nugroho Putra Shintike Indriyani Lahundo Siska Merdiana 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