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PENGARUH PENGUMUMAN LIKUIDASI BANK TERHADAP MINAT MENARIK UANG DARI BANK Ignatius Novianto Haribowo
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1037

Abstract

AbstractThis study aims to examine the factors that influence a person to withdraw all or part of the money from the bank in liquidation of large banks case in Indonesia. This study uses the theory of Lewin to uncover factors that may influence a person to withdraw part or all of the money from the bank if there is a big bank liquidation. Based on Lewin's theory, there are two factors that can influence a person's decision, namely internal factors and external factors. Internal factors in this study are trust and cognitive absorption, while external factors in this study are the social norm, interference of others, government supervision. This study use questionnaire to examine the factors from respondents. Processing data results using Partial Least Square (PLS) indicates that external factors influence someone's decision to keep the money in the bank if there is big bank liquidation more than internal factor. These indicates that the condition of society is easy to change depend on the external situation. The results also indicate a lack of trust to the bank institutions.Key words: Lewin Theory, Internal Factor, External Factor, Partial Least Square (PLS).
PEMBERDAYAAN UMKM MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BERBASIS SAK EMKM Oscar Chrismadian Noventa; Ignatius Novianto Haribowo; Martinus Parnawa Putranta; Ch. Heni Kurniawan
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 02 (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.v5i02.2214

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia’s economy; however, many business actors still face challenges in basic bookkeeping and preparing reliable financial statements. This article reports a community service program conducted at Saint Joseph (Santo Yusup) Parish, Bintaran, Yogyakarta, which provided training and assistance in preparing financial statements based on SAK EMKM using Microsoft Excel. The program was carried out in seven sessions, including three intensive coaching sessions, from October 2025 to February 2026, and was attended by 63 MSME participants. It was followed by one month of mentoring to strengthen participants’ understanding. The results indicate an improvement in participants’ understanding of SAK EMKM, as well as their ability to record transactions and prepare simple financial statements. However, the use of Microsoft Excel remains a major challenge for some participants. Overall, the program encourages more systematic bookkeeping and enhances MSMEs’ readiness to access financing.