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Bunga Maharani
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
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Menuju Tata Kelola Bumdes Yang Baik Melalui Digitalisasi Dan Konsolidasi Laporan Keuangan Aprillianto, Bayu; Maharani, Bunga; Sayekti, Yosefa; Irmadariyani, Ririn; Indah Purnamawati, Indah; Sulistiyo, Agung Budi
Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v3i2.999

Abstract

Indonesian Government encourages the increasing of village economic through Village Owned Enterprise (BUMDes). Good governance of BUMDes has to have accountability and transparency. Condition of financial reporting of BUMDes in Tengger Mountain and Pandalungan society is still manual, excel-based, moreover having unpublished-financial reporting. Financial reporting form is still only report of cash receipts and contests and not accrual base. Hence, need to digitalize consolidated financial reporting based on Microsoft Access within business units. Keywords: BUMDes, Consolidation, Digitalzation, Financial Report.
MEMBANGUN CITRA GLOBAL DARI AKAR LOKAL: PENDEKATAN REBRANDING INOVATIF BAGI UMKM DESA SERUT, KABUPATEN JEMBER DALAM KONTEKS GLOKALISASI Aprillianto , Bayu; Sulistyo, Agung Budi; Maharani, Bunga; Wulandari, Gusti Ayu; Miqdad, Muhammad; Wulandari, Novi; Mas’ud, Imam
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1585

Abstract

Serut Village, located in Panti Subdistrict, Jember Regency, is home to numerous highly potential Micro, Small, and Medium Enterprises (MSMEs), including wood and bamboo crafts, stone crafts, aluminum works, mushroom cultivation, various local snacks, and palm sugar products. The primary issues faced by these MSME actors are weak business identity and lack of product branding. The distribution of products is conducted through middlemen, causing MSME products to be sold under the middlemen's brand rather than their own. The method of the activities were carried out through: 1) Focus Group Discussions (FGD) with MSME actors and village officials, 2) observations and documentation, 3) Compiling MSME business profiles through the creation of logos and profile videos. The objective are to rebrand MSMEs by focusing on aspects of local wisdom to build the identity of Serut Village MSMEs, enhance product competitiveness, and expand the distribution chain towards the global market. The results of the activities resulted in the mentoring of six MSMEs engaged in wood and bamboo crafts, stone crafts, aluminum works, mushroom cultivation, various local snacks, and palm sugar products. The business profile compilation yielded six MSME logos and profile videos, crafted based on local character and wisdom, thereby strengthening MSME branding in the global market. Hence, the conclusion is MSME actors have not yet understood the importance of product branding. The mentoring results provided MSME actors with the opportunity to market their products with their own branding.
Pengaruh Profitabilitas, Kebijakan Dividen, Dan Kebijakan Utang Terhadap Nilai Perusahaan Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Wulandari, Chindy; Maharani, Bunga; Wardhaningrum, Oktaviani Ari
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.718 KB)

Abstract

ABSTRACT The purpose of this study is to test and analyze the regression model of the effect of profitability ratio, dividend policy, and debt policy on the value of insurance companies listed on the Indonesia Stock Exchange for the 2016-2020. This study uses a quantitative approach that emphasizes hypotheses testing with secondary data sources using the company’s financial statements. The sampling technique in this study used purposive sampling with a total of 35 samples. The data analysis method used is multiple in linear regression analysis. The results of this study show that the ratio of profitability, dividend policy, and debt policy have a significant positive effect on firm value. Keywords: debt policy, dividend, firm value, profitability ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh rasio profitabilitas, kebijakan dividen, dan kebijakan utang terhadap nilai perusahaan pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif yang menekankan pada pengujian hipotesis dengan sumber data sekunder yaitu laporan keuangan perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan total sampel sebanyak 35 orang. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa rasio profitabilitas, kebijakan dividen, dan kebijakan utang berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: dividen, profitabilitas, kebijakan utang, nilai perusahaan
Co-Authors Adnan, Fahrobby Agung Budi Sulistiyo Aisa Tri Agustini Aprillianto , Bayu Aulia, Tazqia Bayu Aprillianto Bulan Prabawani Djoko Supatmoko Dwi Septilestari Fitri Aulia Rachmi Gusti Anugerah, Eza Gusti Ayu Wulandari Hafindatama Akbar Privika Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Indrayuda Indrayuda Kresna Syukma Taruna Lilik Farida Lutfiana Pratiwi Mardiana, Hanun Ria Mas’ud, Imam Moch. Abdul Mukid Muhammad Miqdad Nining Ika Wahyuni Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Oktaviani Ari Wardhaningrum Pratiwi, Lutfiana Rahayu, Jekti Ratna Dwi Wulandari Ririn Irmadariyani Rizki Rahma, Kamila Sari Listyorini Sianipar, Charlotte Aulia Putri Sulistyo, Agung Budi Suparti Suparti Triana Novitasari Trias Setyowati, Trias Wulandari, Chindy Yehezkiel Geoffrey Yosefa Sayekti