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Implementasi Penyusunan Laporan Keuangan UMKM Ratri Paramitalaksmi; Wuku Astuti
Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Vol. 12 No. 1 (2021): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1589.452 KB) | DOI: 10.36418/covalue.v12i1.1218

Abstract

Latar belakang: UMKM (Usaha Miko Kecil dan Menengah) merupakan penyangga bagi perekonomian Indonesia. Menurut Kementerian Usaha Kecil dan Menengah (KUKM) pada tahun 2018, jumlah pelaku UMKM sebanyak 64,2 juta atau 99,99% dari jumlah pelaku ekonomi di Indonesia. Saat ini permasalahan yang terjadi adalah penyusunan laporan keuangan UKM masih terdapat kekurangan dan ketidaksesuaian dengan pedoman yang telah dibuat oleh Pemerintah Republik Indonesia. Tujuan penelitian: menganalisis implementasi dari penyusunan laporan keuangan UMKM (Usaha Kecil Menengah) yang terdapat pada wilayah Duwet, Magelang, Propinsi Jawa Tengah. Metode penelitian: Metode studi kasus digunakan pada penelitian ini dimana studi kasus ini mempelajari tentang latar belakang keadaan dari sebuah fenomena. Metode studi kasus ini adalah salah satu metode deskriptif, dengan tujuan mencari berbagai informasi mengenai bagaimana penerapan akuntansi dalam penyusunan laporan keuangan UMKM pada akhir periode. Hasil penelitian: 1) Laporan keuangan yang disajikan oleh para pelaku UMKM di wilayah Duwet belum tersaji dengan baik. 2). Laporan keuangan oleh para pelaku UMKM di wilayah Duwet belum disajikan dengan tertib setiap periode. Kesimpulan: Laporan Keuangan keuangan oleh para pelaku UMKM di wilayah Duwet belum dilaksanakan dengan tertib setiap periode dan masih sangat sederhana.
The Influence of Financial Literacy and Lifestyle Against Consumptive Behavior of Generation Z during the Covid-19 Pandemic Ratri Paramitalaksmi; Wuku Astuti; Hadjija Dewi Aviva
Ilomata International Journal of Social Science Vol 3 No 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.488 KB) | DOI: 10.52728/ijss.v3i4.589

Abstract

This study aims to determine the influence of financial literacy and lifestyle levels against consumptive behavior of Generation Z during the Covid-19 pandemic in Special Region of Yogyakarta, Indonesia. The method used in this study was by distributing questionnaires to 200 students in D.I. Yogyakarta Province by sampling method through Google Form. This sampling determination is expected to be a representative of Generation Z i in Special Region of Yogyakarta, Indonesia. The result of this study is that lower level of Financial Literacy, the higher the consumptive behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 pandemic. On the other hand, the higher the Lifestyle, the higher the Consumptive Behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 Pandemic.
Tingkat Pendidikan, Pengalaman, Lingkungan Kerja Sebagai Determinan Kinerja Karyawan BPCB DIY Anugrah Pangesti; Wuku Astuti; Bhenu Artha
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5676

Abstract

Accountability is expected to improve employee performance in the public sector. Government agency employees are required to have high work quality and professionalism in order to change people's views by providing good, transparent and accountable service. This research is quantitative research, located at BPCB D.I. Yogyakarta. The population in this study were all BPCB DIY employees, totaling 400 employees. The sample used was 80 respondents, using simple probability sampling. Questionnaires and observations were used to collect data. The data was processed using multiple linear regression to analyze the data. The research results show that the level of influence has a partial effect on the performance of BPCB DIY employees, work experience has a partial effect on the performance of BPCB DIY employees, the work environment has a partial effect on the performance of BPCB DIY employees. Level of education, work experience and work environment simultaneously influence the performance of BPCB DIY employees.
Analysis of Factors Influencing the Financial Behavior of Gen Z during the Covid-19 Pandemic Ratri Paramitalaksmi; Wuku Astuti; Hadjija Dewi Aviva
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 01 (2023): Pebruary,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

Abstract

This study aims to find out factors influencing financial behavior of Gen Z during the Covid-19 pandemic in Yogyakarta, Indonesia. The method used in this study was by distributing questionnaires to 200 students in Yogyakarta who was born in the years after 1995 to 2010 by sampling method through Google Form. This sampling determination is expected to be a representative of Gen Z in Yogyakarta, Indonesia. The result of this study is that he lower level of financial literacy the higher the Gen Z’s financial behavior, the higher lifestyle the higher the Gen Z’s financial behavior and girls of Gen Z has higher financial behavior than bos of Gen Z during the Covid-19 Pandemic in Yogyakarta, Indonesia.