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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Majalah Ekonomi BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Akubis: Jurnal Akuntansi dan Bisnis SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian UNDIKMA Sustainable : Jurnal Akuntansi Borobudur Accounting Review Journal AK-99 Engagement: Jurnal Pengabdian Kepada Masyarakat Proceeding UMSurabaya
Desipradani, Gita
Universitas Muhammadiyah Surabaya
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Analisis Anteseden Financial Behavior Pada Mahasiswa Gen Z Prodi Akuntansi Universitas Muhammadiyah Surabaya MSA, Gita Desipradani S.Pd MM; Fitriyah, Kurnia Lailatul; Surahman, Dedy
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24599

Abstract

This research was conducted regarding the phenomenon of young people in Indonesia regarding poor behavior and financial literacy and the emergence of technology-based financial products and services. The purpose of this study was to determine the effect of Financial Literacy (X1) and Financial Technology (X2) on Financial Behavior (Y) in Gen Z Students of Accounting Study Program, University of Muhammadiyah Surabaya. The research approach used in this study is a quantitative approach using questionnaires in data collection. The population in this study were active students of the Accounting Study Program for the 2019-2022 academic year, University of Muhammadiyah Surabaya. The number of samples is 60 respondents. The data were processed using the IBM Statistics SPSS 25 program, based on the results of the t test conducted it can be seen that financial literacy (X1) has a positive and significant effect on financial behavior (Y) and financial technology (X2) has no significant effect on financial behavior (Y). Based on the results of the F test conducted, it can be seen that Financial Literacy (X1) and Financial Technology (X2) simultaneously have a positive and significant effect on the financial behavior variable in Gen Z Students of Accounting Study Program, University of Muhammadiyah
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
Empowering Batik Bambu Mujur MSMEs with Smart Canting, Production Ergonomics, Digital Management, and Marketing 4.0 Kurniawati, Indah; Kusuma, Yessie Ardina; Desipradani, Gita; Akbar, Ridho
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.
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. 
Co-Authors Ali Fais, Ali Andrianto Andrianto Anna Marina Anna Marina Anna Marina Da’im, Suli Da’im, Suli Eka Fatma Yuli Tantri Fitri Nuraini, Fitri Fitriyah, Kurnia Lailatul Hadi Sucipto, Hadi Hani Esti Diakurnia Indah Kurniawati Irmawanto, Rudi Irwansyah Irwansyah Kartika Sari Lihabi, Lihabi Ma'ruf Sya'ban Mochklas, Mochamad Moh Ali, Moh Novika Adinda Dwi Pranugraha, Aftha Ferdian Ridho Akbar Rifky Belva Effanda Rusmawati, Zeni Sa'diyah, Halimatus Sabiluddin, M. Sari, Tyasha Ayu Melynda Sentot Imam Wahjono Surahman, Dedy Wahyu Surya Kartika Dewi Yessie Ardina Kusuma Yuni Ratnasari