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IPTEKS Pembukuan dan Pelaporan Keuangan bagi UMKM Binaan BMT Mitra Arta Neneng Salmiah; Satria Tri Nanda; Intan Adino
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 3 No 2 (2019)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v3i2.358

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan Pelaku UMKM Binaan BMT Mitra Arta dalam membuat pembukuan dan pelaporan keuangan sehingga dapat digunakan untuk menilai kinerja usaha dan meningkat akses pendanaan terutama pembiayaan dari BMT Mitra Arta Pekanbaru. Metode yang digunakan dalam kegiatan ini adalah metode penyuluhan dan pelatihan dengan cara memberikan pengetahuan tentang pembukuan dan pelaporan keuangan UMKM sesuai SAK EMKM. Kegiatan dilanjutkan dengan memberikan simulasi membuat pembukuan dan penyusunan laporan keuangan sesuai dengan transaksi dan jenis usaha UMKM tersebut. Pada kegiatan pelatihan ini, pelaku UMKM yang menjadi Binaan BMT Mitra Arta Pekanbaru akan dilibatkan secara kolaboratif dari awal sampai akhir kegiatan. Kegiatan meliputi penyuluhan dan pelatihan dengan metode ceramah, simulasi dan Tanya jawab. Kegiatan dilanjutkan dengan memberikan post test untuk melihat tingkat keberhasilan kegiatan yang telah dilaksanakan. Hasil dari kegiatan pengabdian kepada masyarakat ini sesuai target yang diharapkan yaitu terjadi peningkatan tentang pembukuan dan pelaporan keuangan kepada UMKM Binaan BMT Mitra Arta Pekanbaru dan artikel ilmiah yang akan dipublikasikan di tingkat nasional.
IPTEKS Harga Pokok Produksi dan Harga Jual Bahan Batik di Desa Tanah Merah Neneng Salmiah; Satria Tri Nanda; Intan Adino
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 3 No 3 (2019)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v3i3.399

Abstract

This community service program aims to increase the knowledge of the calculation of the cost of production and the determination of the selling price of batik materials produced by the PKK Group in Tanah Merah Village. The production of batik material by the PKK Group is one of the empowerment programs implemented by the head of Tanah Merah Village. The methods used in this activity are counseling and simulation methods to the PKK group, question and answer, and evaluation. Output targets are to increase knowledge about calculating the cost of goods manufactured and determining the correct selling price and scientific articles to be published at the national level. The material provided in the extension includes: (1) What is the cost of production, (2) The purpose of calculating the cost of production, (3) The method of calculating the cost of production, and (4) Determination of the selling price. To measure the level of success of the activities carried out, then the pre and post tests were carried out. In this PKM activity, the Village Head and village apparatus, the BUMDes manager and the Tanah Merah Village PKK Group were involved collaboratively from the beginning to the end of the activity. The result of this community service activity is an increase in the PKK group's knowledge about calculating the cost of goods manufactured and setting the right selling price.
IPTEKS Harga Pokok Produksi Dan Harga Jual Bahan Batik di Desa Tanah Merah Neneng Salmiah; Satria Tri Nanda; Intan Adino
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 5 No 3 (2021)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v5i3.693

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan penghitungan harga pokok produksi dan penetapan harga jual bahan batik yang diproduksi Kelompok PKK di Desa Tanah Merah. Produksi bahan batik oleh Kelompok PKK adalah salah satu program pemberdayaan yang telah dilaksanakan Kepala Desa Tanah Merah. Metode yang digunakan dalam kegiatan ini adalah metode penyuluhan dan simulasi kepada Kelompok PKK, tanya jawab, dan evaluasi. Target luaran adalah peningkatan pengetahuan tentang penghitungan harga pokok produksi dan penetapan harga jual yang tepat serta artikel ilmiah yang akan dipublikasikan di tingkat nasional. Adapun materi yang diberikan dalam penyuluhan meliputi : (1) Apa itu harga pokok produksi, (2) Tujuan menghitung harga pokok produksi, (3) Metode penghitungan harga pokok produksi, dan (4) Penetapan harga jual. Untuk mengukur tingkat keberhasilan kegiatan yang telah dilakukan, maka dilakukan pre dan post test. Pada kegiatan PKM ini, Kepala Desa dan perangkat desa, pengelola BUMDes seta Kelompok PKK Desa Tanah Merah dilibatkan secara kolaboratif dari awal sampai akhir kegiatan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah adanya peningkatan pengetahuan Kelompok PKK tentang penghitungan harga pokok produksi dan penetapan harga jual yang tepat.
Pemetaan Potensi Desa dalam Rangka Pengembangan Unit Usaha BumDes Tamer Mandiri Neneng Salmiah; Satria Tri Nanda; Intan Adino
SULUH: Jurnal Abdimas Vol 1 No 2 (2020): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i2.1050

Abstract

The community service program aims to provide knowledge to the village government and village community about the potential of Tanah Merah Village and assistance in mapping the potential of the village. With this service activity, it is expected that the knowledge of the village government and the village community about the potential of the village owned will increase so that the results of the village discussion will be decided upon which business units will be formed to develop the Tamer Mandiri BUMDes business unit. The method used in this activity is to conduct pre-test, counseling, simulation, question and answer, post test, and evaluation. The results of the community service activities are as expected, namely an increase in knowledge of village potential mapping and an understanding that each village must have the potential to be developed into the BUMDes Tamer Mandiri business unit.
Analisis Perbandingan Resiko dan Kinerja Biaya Pada Proyek Konstruksi antara Pemerintah dan Swasta satria tri nanda
Jurnal Daya Saing Vol 2 No 1 (2016)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v2i1.47

Abstract

Abstract: of construction contract risk in construction contract risks toward cost performance in either state-owned or private-owned projects. The population included the key person-level employees of Operation Division I PT. PP (Persero) Tbk. The sample consisted of 100 informants who were selected by using cluster sampling method. The variables are construction contract risks, consists of: work scope, project execution time, lumpsum price, payment method, additional/reduction work, and contract ending as independent variable, while cost performance used as dependent variable. The data were analyzed with compare means analysis using SPSS 17 for windows. The results show that the project cost control in state-owned project is already effective, while in private-owned project is still not effective. In the perspective of construction contract risk, either in state-owned or private-owned projects, both are facing the same high risk of discrepancies. Keywords: Construction Contract Risk, Risk Management, Effectivity, Project Cost
ANALISIS PENGGUNAAN TEKNOLOGI INFORMASI DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PEKANBARU SATRIA TRI NANDA; NENENG SALMIAH
Jurnal Daya Saing Vol 3 No 3 (2017)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v3i3.109

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan teknologi informasi dalam proses pelaporan keuangan pada UMKM di Kota Pekanbaru. Untuk menganalisis penggunaan teknologi informasi pada UMKM Kota Pekanbaru dengan mengajukan kuesioner kepada pengusaha UMKM sehingga diperoleh penjelasan tentang penggunaan tekologi informasi yang selama ini digunakan. Pengukuran penggunaan teknologi informasi yang terdiri dari : Durasi Penggunan Komputer, Frekuensi Penggunan Komputer, Keragaman Aplikasi Yang Digunakan, dan Jenis Laporan Keuangan. Pengolahan data dilakukan dengan metode analisis deskriptif menggunakan aplikasi SPSS versi 20 melalaui distribusi frekuensi, grafik, dan analisa modus. Dari hasil penelitian di temukan bahwa UMKM di Kota Pekanbaru belum maksimal dalam penggunaan teknologi informasi. Kata kunci : Penggunaan Teknologi Informasi, Laporan Keuangan.
PERILAKU INFORMASI DAN PREFERENSI UNIVERSITAS PADA GENERASI MILENIAL Afred Suci; Satria Tri Nanda
Jurnal Daya Saing Vol 4 No 3 (2018)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v4i3.276

Abstract

Digital era has shifted the role and information search behavior of selecting university. This study aims to map the role of influencer and decision maker and so as to analyze millennial student’s information search behavior for private universities. Respondent consists of 200 new students in seven private universities located in Riau Province, Indonesia. Data analyzed by using descriptive and chi-square for non-parametric statistic. Study reveals that millennial students autonomously become either prime influencer or decision maker in selecting campus destination. The main information source for millennial students are digital platforms and their peer community. There is no significant relationship between student's background and role of influencer. Meanwhile, student’s area of origin and their working status have a significant relationship with the role of final decision making. On the contrary, parents’ domicile, previous high school, and choice of study department have no significant relationship with the role of final decision making. The most important information for private university applicants are the availability and completeness of campus facilities, detail of tuition fee, and information of scholarship opportunities.
PEMETAAN SEKTOR EKONOMI UNGGULAN DAERAH DALAM RANGKA PEMASARAN PELUANG INVESTASI DI KABUPATEN INDRAGIRI HULU PROVINSI RIAU afred suci; satria tri nanda
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.898

Abstract

Abstract: Opening investment opportunity, either domestic or overseas, becomes one of strategy to empowering whole local assets and resources available. Investment needs to be carefully planned according to its local potention so that it can be focusly implemented to create a high competitive power. This study aims to identify the potential economy sector to invest on economic leading sector in Indragiri Hulu regency. Research datas are secondary that consist of Gross Domestic Product, economic growth and sectoral economic contribution, and then processed and interpreted by using Location Quotion, Shift Share Analysis and Klassen Typology. Study reveals that all sectors in Indragiri Hulu regency have chance to be the target of investment marketing strategy. Eventhough, not all of them are leading sectors, deficit sectors, however, also have chance to be the potential investment target to supply the unmet local and regional needs. Leading economic sectors are agriculture; water supply, garbage, waste and recycling management; construction; trade and retail; transportation and warehousing; accomodation and culinary; real estate/property; education; health and social activity, and; other services.Keywords: Leading Local Economic Sector Investment
PERTUMBUHAN PERBANKAN SYARIAH : PENGUJIAN FAKTOR PENENTU elda oktavianti; satria tri nanda
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 1 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i1.2270

Abstract

Faktor yang mempengaruhi pertumbuhan perbankan syariah dalam penelitian ini antara lain CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI. Pertumbuhan perbankan syariah yang dimaksud dalam penelitian ini adalah pertumbuhan yang diukur dari total aset bank syariah. CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI menjadi penting untuk perbankan syariah, karena hal ini akan menentukan tingkat pertumbuhan perbankan syariah. Penelitian ini bertujuan untuk melihat pengaruh CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI terhadap pertumbuhan perbankan syariah. Pengambilan sampel penelitian ini menggunakan teknik purposive sampling dengan 11 sampel dengan rentang 5 tahun. Data dikumpulkan melalui rasio keuangan, data inflasi, data PDB dan data suku bunga BI. Data dianalisis dengan menggunakan uji regresi berganda melalui regresi data panel dengan uji parsial dan uji simultan yang dibantu oleh program eviews 7. Berdasarkan hasil analisis diketahui bahwa terdapat pengaruh pertumbuhan perbankan syariah apabila ditinjau dari CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI dengan sig. 0,000 dan sumbangsih (proporsi varians) variable CAR, NPF, BOPO, Inflasi, PDB dan Suku Bunga BI terhadap pertumbuhan perbankan syariah sebesar 80,44% dan 19,56% dipengaruhi oleh variabel lain. Dari hasil penelitian diperoleh sebagai parsial bahwa keenam variabel t (-0,693884, 1,019184, -4,061427, 2,863433, -2,086065 dan -4,114148). Disimpulkan bahwa variabel CAR dan NPF tidak berpengaruh terhadap pertumbuhan perbankan syariah. Sedangkan inflasi dan PDB memiliki pengaruh terhadap pertumbuhan perbankan syariah namun, tidak sesuai dengan hipotesis.
FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS satria tri nanda; neneng salmiah; dina mulyana
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 2 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i2.2678

Abstract

Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring (ineffective monitoring); Rationalization which is proxied by change in auditor; Competence which is proxied by the change of company directors; and Arrogance which is proxied by the number of CEO images that appear (number of CEO's picture), detects fraudulent financial statements measured using the Altman Z Score. The sample used in this study were 24 pharmaceutical sub-sector manufacturing companies registered on the Indonesia Stock Exchange during the period 2015 until 2017. The type of data used is secondary data obtained from annual reports and company financial statements for the 2015-2017 period. The analysis of the data used is multiple regression using the SPSS version 16. This study found that financial stability and ineffective monitoring influence fraudulent financial statements. Whereas auditor turnover, change of directors and the number of CEO photos that appear do not affect fraudulent financial statements.