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PENGARUH PERPUTARAN KAS TERHADAP LIKUIDITAS SEKTOR KEUANGAN PADA PT BANK CENTRAL ASIA, Tbk. Iis Dewi Herawati; Herlina
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

This scientific research is intended to analyze and determine the effect of cash flow turnover on liquidity in a company engaged in banking, in this case at Bank Central Asia, Tbk. As is known, that positive cash flow can affect the level of company liquidity. On this matter, a research was conducted that aims to analyze the significance of the effect of cash turnover on the company's liquidity with various methods. The methods include X-Y Correlation Test and Regression Parameter Test. In the X-Y Correlation Test, the R number of 0.639 explains the strong relationship between Cash Turnover (X) and Liquidity (Y) (above 0.05). The number of R square / determinant coefficient is 0.408. This means that 40.83% of the variation of Liquidity (Y) can be explained by variations of Cash Turnover (X) while the rest (100% - 40.83% = 59.17%).

DETERMINAN BELANJA MODAL PADA KABUPATEN DAN KOTA PROVINSI SULAWESI UTARA Iis Dewi Herawati; Nisa Lestari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Regional autonomy accommodates regions to carry out regional management in accordance with the needs and priorities set in the current year in all aspects, both physical and non-physical. This makes financial management in the public sector which includes regional revenues and expenditures must be carefully calculated, in addition to local governments also must be able to find sources to fund all needs in the region. Capital Expenditure is an element of the regional budget that is needed and is intended for the revitalization of facilities and infrastructure as well as infrastructure in the region. Revitalization and optimization are expected to occur optimally to achieve more excellent public services in a broad scope, so that effective and efficient governance can take place. This study aims to determine the determinants or factors that affect Capital Expenditures in districts/cities North Sulawesi Province for the 2015-2019 period. Based on the results, it is known that PAD and DAK have a positive effect on capital expenditure, while DAU has a negative effect. The simultaneous effect shows that all variables, namely PAD, DAU and DAK, have positive implications for Capital Expenditures in districts/cities North Sulawesi Province for the 2015-2019 period.

PELATIHAN PENERAPAN AKUNTANSI PEMBAGIAN SHU PADA KOPERASI BINA SEJAHTERA RENGASDENGKLOK Wati Widiawati; Natalia Titik Wiyani; Iis Dewi Herawati
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 1 No. 1 (2021): April : 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.v1i1.351

Koperasi dapat berkembang dan berkelanjutan maka perlu diperhatikan usaha dalam mempertinggi tingkat efisien yaitu koperasi harus dapat menangani bidang-bidang usahanya dengan biaya atau pengeluaran yang seminimal mungkin, koperasi harus dapat mencegah terjadinya pemborosan-pemborosan. Kegiatan Pelatihan Penerapan Akuntansi Pembagian SHU Koperasi ini untuk meningkatkan kemampuan para pengurus koperasi untuk mengolah pembagian SHU anggota Koperasi dan meningkatkan kemampuan para pengurus koperasi menyusun laporan pertanggung jawaban pengurus. Ada tiga tahapan kegiatan yang akan dilaksanakan adalah tahap persiapan, tahap implementasi dan tahap monitoring dan rincian kegiatan pelatihan dan pendampingan adalah sebagai berikut: kegiatan pelatihan dan pendampingan pertama berlangsung dari tanggal 15 dan 20 Desember 2021.

Implementasi Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Full Costing pada UMKM Warga Gunung Putri Muhammad Renvil; Tania Alexandra Thiodora; Achmad Mahmuri; Arief Rachman; Erna Elsawati; Selvian Zai; Ventty Krisna; Aldi Pebriansyah; Iis Dewi Herawati
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i4.1121

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

Pemberdayaan UMKM Melalui Pelatihan Pembukuan Dan Pemasaran Digital di Kecamatan Gunung Putri, Bogor Yulianti Fadilla; Meila Siti Julaeha NB; Virgio Gusdwi Putra; Anisa Cahya Difa; Mohammad Helmi Tsani; Navira Christy Viorenna Pramono; Andi Nugraha; Iis Dewi Herawati; Natalia Titik Wiyani
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2025): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v3i1.1245

Community service activities are carried out in Gunung Putri Village, Gunung Putri District, Bogor Regency. This activity aims to provide support and solutions to the challenges faced by Micro, Small and Medium Enterprises (MSMEs), especially in terms of improving product quality, business management, and market access through training programs, and community counseling. The communities involved can gain new knowledge and skills that can improve the competitiveness of their businesses. These activities include digital marketing training, simple financial bookkeeping, and strengthening local and online marketing networks. In addition, the sustainability of MSME businesses is the main focus, by providing an understanding of the importance of product innovation, knowing the basics and procedures for conducting digital bookkeeping and financial reporting and efficient resource management. The expected result of this community service activity is the creation of MSMEs that are more independent, highly competitive, and able to adapt to technological developments including in terms of financial management. The long-term impact of this program is expected to contribute to the improvement of the local economy in the region.

Analisis Pengaruh Korelasi Fiskal Atas Laporan Keuangan Komersial Terhadap PPh Badan Terutang pada PT. Hardjono Patra Jaya Pringgo Saputro; Iis Dewi Herawati
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 2 (2023): APRIL: JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Abstract. The purpose of this study was to determine differences in corporate tax payments payable before and after the fiscal reconciliation of commercial financial statements. By carrying out a fiscal reconciliation, the company can then make financial reports in accordance with applicable tax regulations. In the research conducted, the authors analyzed the data using quantitative and descriptive methods. To obtain the data needed in this writing, the authors carried out data collection activities by means of interviews, documentation and literature studies. The results of this study conclude that there is a difference between profit according to commercial and fiscal. This difference occurs because corrections are made to costs and income.

DETERMINAN BELANJA MODAL PADA KABUPATEN DAN KOTA PROVINSI SULAWESI UTARA Iis Dewi Herawati; Nisa Lestari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.72

Regional autonomy accommodates regions to carry out regional management in accordance with the needs and priorities set in the current year in all aspects, both physical and non-physical. This makes financial management in the public sector which includes regional revenues and expenditures must be carefully calculated, in addition to local governments also must be able to find sources to fund all needs in the region. Capital Expenditure is an element of the regional budget that is needed and is intended for the revitalization of facilities and infrastructure as well as infrastructure in the region. Revitalization and optimization are expected to occur optimally to achieve more excellent public services in a broad scope, so that effective and efficient governance can take place. This study aims to determine the determinants or factors that affect Capital Expenditures in districts/cities North Sulawesi Province for the 2015-2019 period. Based on the results, it is known that PAD and DAK have a positive effect on capital expenditure, while DAU has a negative effect. The simultaneous effect shows that all variables, namely PAD, DAU and DAK, have positive implications for Capital Expenditures in districts/cities North Sulawesi Province for the 2015-2019 period.

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