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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo SENTRALISASI Majalah Ekonomi BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Akubis: Jurnal Akuntansi dan Bisnis Reswara: Jurnal Pengabdian Kepada Masyarakat SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian UNDIKMA Humanism : Jurnal Pengabdian Masyarakat Sustainable : Jurnal Akuntansi Borobudur Accounting Review Journal AK-99 Engagement: Jurnal Pengabdian Kepada Masyarakat Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting
Desipradani, Gita
Universitas Muhammadiyah Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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PENGARUH DESENTRALISASI FISKAL TERHADAP BELANJA MODAL Desipradani, Gita; Sucipto, Hadi
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2075

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Desentralisasi Fiskal yang bersumber dari Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Kabupaten dan Kota Jawa Timur tahun 2016-2020. Data yang digunakan bersumber dari laporan realisasi anggaran yang dipublikasikan Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan (DJPK). Jenis penelitian kuantitatif menggunakan analisis data regresi berupa data panel yang merupakan gabungan data time series tahun 2016 - 2020 dan data cross-section 28 Kabupaten dan 9 Kota di Provinsi Jawa Timur sebanyak 185 sampel menggunakan software Eviews 10. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Bagi Hasil tidak berpengaruh terhadap Belanja Modal sedangkan Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal.Kata Kunci: Desentralisasi Fiskal, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja ModalABSTRACTThis study aims to determine the effect of Fiscal Decentralisation sourced from Regional Original Revenue, Revenue Sharing Funds, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in East Java Regencies and Cities in 2016-2020. The data used comes from the budget realisation report published by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK). This type of quantitative research uses regression data analysis in the form of panel data which is a combination of time series data from 2016 - 2020 and cross-section data of 28 districts and 9 cities in East Java Province as many as 185 samples using Eviews 10 software. The results showed that Regional Original Revenue and Revenue Sharing Fund had no effect on Capital Expenditure while General Allocation Fund and Special Allocation Fund had an effect on Capital Expenditure.Keywords: Fiscal Decentralisation, General Allocation Fund, Special Allocation Fund, Capital Expenditure
ANALISIS PENGARUH SALES GROWTH, LIKUIDITAS, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL Rifky Belva Effanda; Anna Marina; Gita Desipradani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4417

Abstract

The rapid growth of companies in the food and beverage sub-sector in Indonesia requires management to formulate appropriate financial strategies, one of which is through the management of capital structure. Capital structure reflects the combination of debt and equity used in company operations to maintain business continuity and increase competitiveness. This study aims to analyze the effect of sales growth, liquidity, and asset tangibility on capital structure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period.The research method used is a quantitative approach with secondary data. Sampling was carried out using a purposive sampling technique with a total of 162 observations from 27 companies. Data processing was performed using SPSS version 26 software.The results showed that simultaneously, sales growth, liquidity, and asset tangibility had a significant effect on capital structure with a significance value of 0.000. Partially, all three variables had a significant negative effect on capital structure, with asset tangibility being the most dominant variable. The coefficient of determination (Adjusted R²) value of 0.933 indicates that 93.3% of the variation in capital structure can be explained by the three independent variables in this model. These findings emphasize the importance of considering these three factors in corporate financing strategies within the food and beverage sector.
ANALISIS KINERJA LAPORAN KEUANGAN PADA KOPERASI KAMMIS KEC. NGAMPRAH KAB. BANDUNG BARAT Hani Esti Diakurnia; Ma'ruf Sya'ban; andrianto andrianto; Gita Desipradani; Tyasha Ayu Melynda Sari
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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

Abstract

In this research, descriptive qualitative methods are used. The research data are collected using observation and documentation techniques. The results of this research indicate that the financial performance of the Kammis cooperative through the analysis of the joint financial statements is in a good performance. The annual financial ratio analysis results prove this through the liquidity ratio (current ratio) 13,0,9,5,18,9 solvency ratio debt to asset ratio (0,07,010,0,05) activity ratio total asset turn over (9,70,15,1,10,5) receivable turnover (133,7,83,0,108,1) profitability ratio net profit margin on sales (0,083,0,10,0,11) Return on investment (0,32,0,67,0,063). The conclusion of the results shows many differences from each ratio which shows very significant results every year.Keywords: financial performance; liquidity ratio; total asset turn over. 
Empowering Batik Bambu Mujur MSMEs with Smart Canting, Production Ergonomics, Digital Management, and Marketing 4.0 Indah Kurniawati; Yessie Ardina Kusuma; Gita Desipradani; Ridho Akbar
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 10 No. 2 (2026): May 2026
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v10i2.2255

Abstract

Background: Bambu Mujur Batik, an Micro, Small, and Medium Enterprise (MSME) producing hand-drawn batik in Sumbermujur Village, faces challenges in production, management, and marketing. Purpose of the study: This Community Developemnt Program aim to solve this enterprise problems by introduced appropriate technology tools and participatory training to strengthen technical and managerial capacities. Methods: Smart canting technology and digital marketing were employed to address production capacity and marketing challenges. In addition, training sessions were conducted to enable participants to effectively use these tools. Training was developed based on participants’ needs and evaluated using pre- and post-tests. Results: Results showed increased knowledge and skills across all modules, with normalized gain values of 0.61–0.84. These improvements enhanced production efficiency, workplace safety, and business digitalization. The outcomes support SDGs 8 and 9, demonstrating that integrating appropriate technologies with participatory training effectively strengthens MSMEs’ competencies and competitiveness.
Faktor-faktor yang Mempengaruhi Biaya Produksi, Biaya Operasional, Penjualan, Modal Kerja, dan Perputaran Total Aset Nikhlatul Hasanah; Fitri Nuraini; Gita Desipradani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30959

Abstract

Non-essential consumer goods companies are those whose products are highly sensitive to changes in the economic cycle. Fluctuations in purchasing power after the pandemic require companies to optimize cost and asset efficiency in order to maintain profit performance. This study aims to analyze the effect of production costs, operating costs, sales, working capital, and total asset turnover on net profit in non-primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research method used is quantitative. The study sample comprises 10 companies in the non-primary consumer goods sector selected using purposive sampling. The research utilizes secondary data derived from corporate financial statements. Data analysis is conducted through descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS version 25. The partial test results (t-test) indicate that production costs, operating costs, sales, working capital, and total asset turnover each have a significant impact on net profit. Additionally, the simultaneous test results (F-test) demonstrate that these variables collectively exert a significant influence on net profit.
Evaluation of Financial Statements at the Primkoppol RI Cooperative East Java Police Headquarters Based on SAK ETAP Mochammad Syaiful Arifin; Gita Desipradani; Halimatus Sa’diyah
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30492

Abstract

The main objective of this study is to evaluate the application of financial accounting standards for entities without public accountability (SAK ETAP) in the preparation of financial statements of the Primkoppol R.I cooperative, East Java Regional Police Headquarters. The method used is a qualitative approach with data collection techniques including interviews, observations and documentation. The results of this study indicate that the reports of the Primkoppol R.I cooperative, East Java Regional Police Headquarters are not in accordance with SAK ETAP. Several important components, such as obligations and notes to the financial statements have not been prepared in accordance with applicable standards. This study also identified various obstacles, including a lack of understanding of SAK ETAP among administrators and minimal training provided to staff. Through this evaluation, it is hoped that the Prim koppol R.I cooperative, East Java Regional Police Headquarters can improve existing accounting practices so that it can increase the trust of cooperative members and support better decision making. Therefore, the researcher suggests that the Primkoppol R.I. East Java Regional Police Headquarters cooperative improve its understanding of SAK ETAP. This is important to ensure that financial reports are prepared accurately, transparently and accurately so that they can be understood and that a comprehensive revision of the accounting system applied is needed and can improve financial reports to increase member trust and support all existing decisions.
The Influence of Corporate Growth, divided Policy, and probability on the Value of Healthcare Companies from IDX in 2021-2023 Period Afifah Nur Aini; Anna Marina; Gita Desipradani
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30496

Abstract

The purpose of this study was to determine the relationship between company growth, dividend policy and profitability on firm value. This study used secondary data as a source of information and is a form of quantitative research. This study has a population of 35 healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 with a total sample of 13 companies’ determined using purposive sampling method. The analysis method used is Panel Data Regression Analysis, Classical Assumption Test, Partial Test (T-Test), Simultaneous Test (F-Test) and Coefficient of Determination Test (R2) using Eviews 12 software. The results showed that company growth and dividend policy had a negative and insignificant effect on firm value; thus, hypotheses H1 and H2 were rejected. Meanwhile, profitability has a significant positive effect, supporting hypothesis H3. Simultaneously, the three variables have a significant effect on firm value, so hypothesis H4 is accepted.
Pendampingan Pelatihan Service Excellence Untuk Meningkatkan Daya Saing, Produktivitas Pelayanan Guru SD Muhammadiyah Kangean Muhammad Anang Firmansyah; Halimatus Sa’diyah; Gita Desipradani; Anita Roosmawarni; Muhammad Kemal Amroni; Imazizah Athabarani
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i2.8674

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualitas pelayanan guru melalui pelatihan dan pendampingan service excellence di SD Muhammadiyah Kangean. Latar belakang kegiatan ini didasarkan pada kondisi awal pelayanan pembelajaran yang masih berfokus pada penyampaian materi serta belum optimalnya komunikasi dan interaksi guru dengan siswa. Selain itu, guru belum memiliki pemahaman yang memadai mengenai konsep pelayanan prima dalam pembelajaran. Kondisi tersebut berdampak pada belum optimalnya kualitas layanan pendidikan dan daya saing sekolah. Oleh karena itu, diperlukan kegiatan pelatihan service excellence yang disertai pendampingan untuk meningkatkan kualitas pelayanan guru dan produktivitas pembelajaran. Metode pelaksanaan kegiatan menggunakan pendekatan pelatihan dan pendampingan dengan tahapan observasi awal, identifikasi masalah, pelatihan service excellence, pendampingan guru, serta evaluasi kegiatan. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan kuesioner. Pelatihan dilaksanakan melalui metode ceramah, diskusi, dan simulasi pelayanan, sedangkan pendampingan dilakukan melalui praktik pelayanan pembelajaran dan monitoring implementasi service excellence di kelas. Hasil kegiatan menunjukkan bahwa pelatihan service excellence mampu meningkatkan sikap pelayanan guru, komunikasi pembelajaran, dan kepuasan siswa. Guru menjadi lebih responsif terhadap kebutuhan siswa, memberikan pelayanan yang lebih cepat, serta meningkatkan interaksi selama pembelajaran. Pendampingan yang dilakukan juga meningkatkan produktivitas guru dalam memberikan layanan pembelajaran secara lebih efektif dan sistematis. Selain itu, peningkatan kualitas pelayanan berdampak pada meningkatnya citra sekolah, kepercayaan orang tua, serta daya saing SD Muhammadiyah Kangean
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL BERDASARKAN PP NO. 71 TAHUN 2010 DI PEMKOT SURABAYA desipradani, gita; Rusmawati, Zeni
Majalah Ekonomi Vol 22 No 2 (2017): Desember
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.644 KB)

Abstract

Penelitian ini diharapkan dapat memberikan bukti dan gambaran yang lebih nyata mengenai implementasi standar akuntansi pemerintah berbasis akrual di Kota Surabaya. Merupakan penelitian deskriptif dengan pendekatan kualitatif. Hasil peneltian menunjukkan penerapan Standar Akuntansi Pemerintah di Kota Surabaya dengan basis akrual berjalan sesuai PP No. 71 Tahun 2010. Pemkot Surabaya juga merupakan salah satu Pemerintah Kota di Indonesia yang menjadi percontahan penerapan SAP berbasis akrual bagi Pemerintah Kota / Pemerintah Daerah lainnya di Indonesia.
PENINGKATAN VALUE UMKM “JAY SANGKAR” DESA SELOREJO JOMBANG MELALUI BRANDING LOGO Halimatus Sa'diyah; Gita Desipradani; Imazizah Athabarani; Nor Maulidiya Febriyanti; Krissantina Eferyn; Nyimas Wardatul Afiqoh
Humanism : Jurnal Pengabdian Masyarakat Vol 7 No 1 (2026): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v7i1.28969

Abstract

UMKM masih menghadapi tantangan dalam membangun identitas merek dan meningkatkan persaingan di pasar, seperti yang dialami UMKM “Jay Sangkar” di Desa Selorejo, Jombang. Usaha ini memproduksi sangkar burung berkualitas, tetapi belum memiliki logo yang representatif dan belum terdaftar di Google Maps, sehingga informasi usaha sulit diakses calon pembeli. Program pengabdian ini bertujuan memperkuat citra merek dan meningkatkan visibilitas usaha melalui pembaruan desain logo dan pendaftaran di Google Maps. Metode pelaksanaan meliputi analisis kebutuhan, perancangan logo baru, pelatihan pembuatan profil Google Business, uji aksesibilitas, dan sosialisasi branding logo dan digitalisasi usaha. Hasil kegiatan menunjukkan peningkatan kualitas identitas visual yang lebih profesional dan menarik, kemudahan akses informasi usaha secara daring, serta potensi perluasan jangkauan pemasaran. Jumlah interaksi pelanggan di Google Maps mengalami peningkatan signifikan, dari sebelumnya 0 interaksi menjadi 22 interaksi, atau meningkat 100% dibandingkan kondisi awal yang tidak memiliki aktivitas sama sekali dan peningkatan kepercayaan konsumen.
Co-Authors Afifah Nur Aini Ali Fais, Ali Andrianto Andrianto Anna Marina Astri Puji Nur Rohmah Da’im, Suli Da’im, Suli Eka Fatma Yuli Tantri Fauzie Senoaji Fitri Nuraini Fitriyah, Kurnia Lailatul Hadi Sucipto, Hadi Halimatus Sa'diyah Halimatus Sa’diyah Halimatus Sa’diyah Hani Esti Diakurnia Imazizah Athabarani Indah Kurniawati Irmawanto, Rudi Irwansyah Irwansyah Kartika Sari Krissantina Eferyn Lihabi, Lihabi Ma’ruf Sya’ban Mochammad Syaiful Arifin Mochklas, Mochamad Moh. Ali Muhammad Anang Firmansyah Muhammad Kemal Amroni Nikhlatul Hasanah Nor Maulidiya Febriyanti Novika Adinda Dwi Nyimas Wardatul Afiqoh Pranugraha, Aftha Ferdian Rahila Amanatul Ummah Ridho Akbar Rifky Belva Effanda Roosmawarni, Anita Sa'diyah, Halimatus Sabiluddin, M. Sentot Imam Wahjono Surahman, Dedy Tyasha Ayu Melynda Sari Wahyu Surya Kartika Dewi Yessie Ardina Kusuma Yuni Ratnasari Zeni Rusmawati