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All Journal EKONOMIA Journal of Nonformal Education JPM17: Jurnal Pengabdian Masyarakat Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya RJABM (Research Journal of Accounting and Business Management) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ekonomi dan Manajemen BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal EXCHALL (Economic Challenge) Jurnal Riset Inossa : Media Hasil Riset Pemerintahan, Ekonomi dan Sumber Daya Alam Media Ekonomi Jurnal Abdimas Lamin
Catur Kumala Dewi
Universitas 17 Agustus 1945 Samarinda
Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS KESESUAIAN ANTARA KEBIJAKAN AKUNTANSI DENGAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PADA PEMERINTAH KOTA SAMARINDA Bayu Dwi Putra Elfreda Aplonia Lau dan Catur Kumala Dewi
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 21, No 2 (2020)
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.263 KB) | DOI: 10.31293/ddk.v21i2.5003

Abstract

The objective of this research is to find out and analyze the appropriateness between accounting policy with PP No 71 Year 2010 in Samarinda City’s Government.. The hypothesis of this study is that there is a difference between the implementations of Samarinda City Government’s Accounting Policy about admissions, measurements, and disclosures on inventory, investment, fix asset, LRA revenues, LO revenues, expenditures and expenses were based on Peraturan Pemerintah Number 71 year 2010 about Government Accounting Standard.The basic theory of this research is public accounting especially about Government Accounting Standard. The hypothesis in this research is, there are implementations Accounting Policy about inventories is not highly appropriate with Accrual Based Government Accounting Standard PP 71 year 2010, implementations Accounting Policy about investments is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about fix assets is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010.As the results of the study, the implementations Accounting Policy about inventories is appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about investments is highly appropriate with Accrual Based as on PP 71 year 2010, implementations about fix assets is highly appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are appropriate with Accrual Based as on PP 71 year 2010. The differences found indicates that adjustments were needed for the Samarinda City to follow PP Number 71 year 2010 guidelines.
Pemanfaatan Bahan Baku Kearifan Lokal Sebagai Sarana Memperkenalkan Desa Budaya Sungai Bawang Rina Masitoh Haryadi; Catur Kumala Dewi; Sunarto Sunarto; Titin Ruliana
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i1.5155

Abstract

Desa Sungai Bawang di tetapkan sebagai desa budaya oleh Pemerintah Kabupaten Kutai Kartanegara pada tahun 2008, sehingga di tuntut untuk menjadikan potensi keaarifan lokal menjadi ciri khas dan nilai tambah yang menarik bagi wisatawan yang datang. Beberapa potensi lokal yang belum di berdayakan adalah hasil dari tanaman setempat seperti bawang Dayak, biji karet, dan umbut rotan. Dari latar belakang tersebut tujuan dari kegiatan ini adalah mengembangkan potensi tanaman lokal menjadi makanan oleh oleh khas desa budaya. Metode pelaksananan dengan mengadakan pelatihan proses pembuatan dan pengemasan kerupuk bawang Dayak, umbut rotan dan keripik tempe biji karet. Peserta dari pelatihan adalah kaum ibu desa Sungai Bawang. Dengan adanya pelatihan ini diharapkan dapat memberikan nilai tambah hasil pertanian dan menaikan pendapatan dari masyarakat setempat Kata kunci: Desa Budaya Sungai Bawang, umbut rotan, biji karet, bawang Dayak
JKSE AND TRADING ACTIVITIES BEFORE AFTER COVID-19 OUTBREAK Catur Kumala Dewi
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.148 KB) | DOI: 10.31293/rjabm.v4i1.4671

Abstract

The Covid-19 outbreak gave a negative implication not only on the Indonesian stock exchange but throughout the world until WHO declared Covid-19 a pandemic. Stock market movements are formed by stock market participants, including issuers, brokers and investors. IHSG continues to fluctuate sharply and tends to decrease in the beginning of January 2020 to April 2020. Different things happen for trading volumes that have increased.  Trading volume is a combination of sell and buy during the trading session. Before and after Covid-19, IHSG gives an illustration that trading volume is increasingly fluctuating sharply with an upward trend above trading volume before Covid-19. Pandemic provides an overview of IHSG volatility and trading volumes that experience sharp fluctuations with a downward trend. Therefore, reserves are better if diversification is carried out in real assets other than financial assets.
Pengaruh Tingkat Inflasi Dan Suku Bunga Terhadap Beta Saham Pada Perusahaan Real Estate Di Bursa Efek Indonesia Catur Kumala Dewi
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.393 KB) | DOI: 10.31293/rjabm.v1i1.2734

Abstract

The interest rate affects the stock price at which the rising stock price will affect the stock return. If interest rates rise, that will lead to interest rates on loan which will affect the creditor or company. Companies which have high risk of interest rate will affect the price of their shares because investors mark that company has no good prospects. It is important to involve external factors to make the research more accurate. External factors include inflation rate, gross domestic product, interest rate and exchange rate. The exchange rate could be affected by inflation. Fluctuations of exchange rate may result the changes in the company's cash flow in the future. The risk caused by this fluctuation is the higher the fluctuation; the greater the risk received otherwise the lower the fluctuation, the lower the risk. This risk will affect the stock returns. 
PERANAN MANAJEMEN RANTAI PASOK DALAM MENINGKATKAN STRATEGI KOMPETITIF UMKM DI SAMARINDA Rina masitoh, Catur Kumala Dewi
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.913 KB) | DOI: 10.31293/rjabm.v2i2.3708

Abstract

Small and medium trade will be displaced from the AFTA and Free Trade competition if it does not implement an effective and efficient supply chain. This is a major problem for Small and Medium Enterprises (SMEs) which indicate they have limitations in business capital, not or have not implemented technology and there is no formula for the objectives to be achieved by Micro, Small and Medium Enterprises (UMKM) and lack of resources human power in the form of expertise and skills of Micro, Small and Medium Enterprises (UMKM).The purpose of this study is to find out the model of supply chain from UMKM in Samarinda. An effective model of supply chain will provide an increase in UMKM competitiveness strategies. The effective supply chain strategy will give UMKM excellence in terms of price, quality, standard products and delivery time and customer service.The analysis technique used in this study is descriptive qualitative, namely by the stage of collecting and recording data, reducing data, presenting data, processing and drawing conclusions. This is done to describe the state of the object being examined based on the facts in the field, so that accurate and systematic data can be obtained. Data is obtained by observation, distribution of questionnaires. The population of this study is all UMKM in 25 sub-districts in Samarinda. Sampling using purposive sampling method where 9 sub-districts were taken by UMKM in Samarinda
VOLATILITY ANALYSIS OF INDONESIA COMPOSITE INDEX DURING COVID-19 Catur Kumala Dewi; Rina Masithoh Haryadi
Jurnal Ekonomi dan Manajemen Vol 15 No 2 (2021): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v15i2.2225

Abstract

Concerns over Covid-19 hit global financial markets, indicating that during the period of Covid-19 spread, financial markets experienced high uncertainty, from fluctuating tendencies several times to declining and difficult to control. At the beginning of the pandemic, Indonesia's capital market conditions were worse than during the 2008 crisis. At the end of March 2020, JCI was far behind 3,938. IDX and OJK conduct various stock policies so that the Indonesian capital market and JCI recover. The study aims to calculate and analyze differences in the volatility of JCI before and during Covid-19 in Indonesia. The data analysis method used is paired with a simple t-test using R Studio as a calculation tool. The results showed that there was a significant difference in the volatility of JCI before and during Covid-19 in Indonesia.
PELATIHAN PEMANFAATAN UMBUT ROTAN, BIJI KARET DAN BAWANG DAYAK SEBAGAI BAHAN BAKU PRODUK KEWIRAUSAHAAN Rina Masithoh Haryadi; Catur Kumala Dewi; Sunarto Sunarto; Titin Ruliana
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2 (2020): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.846 KB) | DOI: 10.35130/bbjm.v1i2.110

Abstract

Desa Budaya Sungai Bawang merupakan desa budaya sekaligus desa definitif yang ditetapkan oleh pemerintah daerah Kutai Kertanegara per tanggal 14 Januari 2008. Salah satu potensi lokal yang terabaikan dari Desa Budaya Sungai Bawang adalah umbut rotan, biji karet dan bawang Dayak. Ketiga bahan baku tersebut oleh mahasiswa Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda dalam mata kuliah kewirausahaan diolah menjadi keripik dan kerupuk. Oleh karena itu maka pihak Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda perlu memperkenalkan potensi lokal tersebut dan memberikan penyuluhan dan pengarahan kepada masyarakat Desa Budaya Sungai Bawang tentang cara pengolahan yang benar. Ketiga potensi lokal tersebut diolah menjadi keripik yang dapat dikonsumsi sendiri bahkan dengan kemasan yang menarik maka dapat dijual sebagai pendapatan masyarakat khususnya ibu rumah tangga Desa Budaya Sungai Bawang.
STRATEGI RANTAI PASOK PADA UMKM YANG MELAKUKAN PROSES PRODUKSI BERDASARKAN PESANAN DAN REGULER DI SAMARINDA Rina Masithoh Haryadi; Catur Kumala Dewi
Jurnal Riset Inossa Vol. 1 No. 2 (2019): Desember
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.211 KB)

Abstract

Perdagangan kecil dan menengah akan tergeser dari persaingan AFTA dan Free Trade jika tidakmenerapkan rantai pasok yang efektif dan efisien. Tujuan dari penelitian ini untuk mengetahuibentuk rantai pasok dari UMKM yang ada di Samarinda. Bentuk rantai pasok yang efektif akanmemberikan peningkatan dalam strategi kompetitif UMKM. Strategi rantai pasok yang benar akanmemberikan keunggulan UMKM dalam hal harga, kualitas, produk standar, waktu pengiriman danlayanan konsumen.Teknik analisa yang digunakan dalam penelitian ini adalah deskriptif kualitatifyaitu dengan tahap pengumpulan dan pencatatan data, reduksi data, penyajian data, pengolahandan penarikan kesimpulan. Hal ini di lakukan untuk menggambarkan keadaan obyek yang di telitiberdasarkan fakta yang ada di lapangan, sehingga di dapat data yang akurat dan sistematis. Datadi peroleh dengan observasi, penyebaran kuisioner dan Forum Group Discussion untukmemantapkan jawaban dari responden. Populasi dari penelitian ini adalah seluruh UMKM yangada di 10 Kecamatan yang ada di Samarinda. Pengambilan sampel dengan metode purposivesampling dimana setiap kecamatan diambil 25 pelaku UMKM. Penelitian ini menghasilkan bahwasaluran distribusi yang pendek (dari produsen langsung ke konsumen akhir lebih banyak digunakanoleh para pelaku UMKM di Samarinda baik yang berproduksi secara reguler ataupun produksi jikaada pesanan. Strategi rantai pasok yang pendek dipilih oleh para pelaku UMKM karenamemberikan masa singkat dalam menunggu bahan baku serta memangkas biaya produksi
JAKARTA ISLAMIC INDEX (JII) PASKA PANDEMI Catur Kumala Dewi; Danna Solihin; Rina Masithoh Hariyadi; Nurfitriani Nurfitriani; Heriyanto Heriyanto
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 23, No 1 (2022)
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/ddk.v23i1.6421

Abstract

Jakarta Islamic Index (JII) is one of the Islamic stock indexes consisting of the 30 most liquid Islamic stocks listed on BER. The review of sharia shares is carried out in May and November every year according to the schedule by the OJK. The Jakarta Islamic Index (JII) is one of the Islamic stock indexes consisting of the 30 most liquid Islamic stocks listed on the IDX. The review of sharia shares is carried out in May and November every year according to the schedule by the OJK. January-February 2020 before the pandemic JII's performance fell by 18.4% and 19.1%, respectively, and since the Covid-19 case was first announced in Indonesia, JII increased by 7.8%. JII recorded improved performance during the pandemic even better than before the pandemic. This study uses secondary data, namely by tabulating time series data on the number of shares in the index (sheet) taken from idx. The population of data from JII used Yoy 2022 and 2021 data where 2021 data is a major evaluation with an effective constituent period from August to November 2021 while 2021 data is minor data with an effective constituent period from March to May 2022. 2022 minor data results from the evaluation of the number of shares for the index is calculated based on 15% of the capitalization of each issuer while the 2021 major data from the evaluation of the number of shares for the index is calculated based on 25.5% of the capitalization of each issuer. The capitalization ratio presents data on the number of shares for the 2021 major index to be greater than the number of shares for the 2022 minor index
The Entrepreneurial Potential Among Students In Universitas 17 Agustus Samarinda Danna Solihin; Catur Kumala Dewi; Andi Indrawati; Rina Masithoh
Media Ekonomi Media Ekonomi : Vol 22 No 1 Januari 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v22i1.12522

Abstract

Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda merupakan salah satu institusi pendidikan tinggi yang turut aktif dalam pemberdayaan kewirausahaan dengan memberikan mata kuliah kewirausahaan. Jumlah responden dari Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 sebanyak 234 responden dengan ketertarikan berwirausaha dan keinginan membuka usaha sebesar 91 persen. Dari jumlah 234 responden hanya 77 responden yang masih aktif melanjutkan rintisan usaha yang dikembangkan dari mata kuliah kewirausahaan. jumlah ini masih terkategorikan minim jika dibandingkan dengan keseluruhan responden. Minimnya kelanjutan usaha kewirausahaan salah satunya disebabkakn belum adanya inkubator bisnis yang dapat memfasilitasi keberlangsungan usaha rintisan mahasiswa. Inkubator bisnis akan dijadikan wadah pengembangan potensi kewirausahan mahasiswa berbasis teknologi dan akan dijadikan salah satu problem solver dari kendala-kendala yang akan dihadapi oleh calon wirausahawan maupun wirausahawan yang atau telah merintis usaha sebelum mengikuti mata kuliah kewirausahaan.
Co-Authors Aprilia, Juwita Aris Listiyono Danna Solihin Eka Yudhyani Haryadi, Rina Masithoh Heriyanto Heriyanto Heriyanto Heriyanto Imam Nazarudin Latif Indrawati, Andi Mardiana Mardiana Nurfitriani Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Rina Masithoh Rina Masithoh Hariyadi Rina Masithoh Haryadi Rina Masitoh Haryadi Sunarto Sunarto Titin Ruliana