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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal SOLMA Jurnal Analisis Bisnis Ekonomi Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JPM PAMBUDI Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat Among : Jurnal Pengabdian Masyarakat Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Akuntansi dan Ekonomi Bisnis Penamas: Journal of Community Service Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat JPM Pambudi Jurnal Analisis Bisnis Ekonomi
Setianingsih, Novie Astuti
Politeknik Negeri Malang
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Pengaruh Penerapan SAK EMKM, Sistem Informasi Akuntansi, dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Andari, Atik Tri; Asmoro, Wiwiek Kusumaning; Setianingsih, Novie Astuti; Fitriani, Dwi Rahma
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3826

Abstract

This study aims to analyze the influence of the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), accounting information systems, and business size on the quality of financial statements. The subjects of this study are MSMEs engaged in the tofu processing industry located in the city of Kediri. This research uses multiple linear regression analysis. The results show that the implementation of SAK EMKM has a significant influence on the quality of financial statements. In addition, accounting information systems also have an effect on financial statement quality. Likewise, business size is proven to influence the quality of financial statements. Simultaneously, accounting information systems and business size collectively affect the quality of financial statements.
Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19 Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Andari, Atik Tri
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.096 KB) | DOI: 10.32662/gaj.v4i2.1730

Abstract

The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.
Pengaruh Persepsi Intensitas Pelatihan Dan Persepsi Kesiapan Pada Pelaporan Keuangan Berdasarkan SAK EMKM Andari, Atik Tri; Putranti, Eti; Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3490

Abstract

The quality of financial reports describes the performance of the business being run. Financial reporting by MSMEs uses SAK EMKM, so intensive training and readiness is required in preparing financial reports. This research aims to analyze perceptions of training intensity and perceptions of readiness in preparing financial reports based on SAK EMKM. The MSMEs in question are MSMEs in the manufacturing industry in Kediri City. This research uses a questionnaire distributed to MSME owners. This research uses multiple linear regression with the SPSS application. The results of this research indicate that perceptions of training intensity and perceptions of readiness influence the preparation of financial reporting based on SAK EMKM.
Pengaruh Early Warning System Dan Risk Based Capital Terhadap Tingkat Kesehatan Keuangan Perusahaan Asuransi Setianingsih, Novie Astuti; A, Wiwiek Kusumaning; Sari, Hanifah Puspita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1974

Abstract

Insurance is an agreement between two parties, namely the insurance company and the policyholder, which forms the basis for receiving premiums by the insurance company in return. In determining insurance, the public needs an early warning system and risk-based capital analysis to determine the financial health of insurance companies, so that they can provide maximum protection to investors. This study aims to determine and analyze the level of financial soundness of insurance companies listed on the Indonesia Stock Exchange. The issuers selected are issuers from insurance companies listed on the IDX in 2019-2022. Determination of the sample using purposive sampling method, namely determining the sample from the existing population based on criteria. Data obtained from the Indonesian Capital Market Directory (ICMD). This research uses multiple linear regression analysis with SPSS application. The results of research on the Solvency Margin Ratio, Underwiting Ratio, Loss Ratio, Investment Returns Ratio, Liability to Liquid Ratio and Net Premium Growth Ratio contained in the Early Warning System and Risk Based Capital have a significant and positive effect on the level of company health, especially for insurance companies.
Perluasan Pasar Produk Pisau Dapur Pada Pande Besi Dapur Setiawan Kiping Tulungagung Memanfaatkan Teknologi Informasi Dan Mesin Produksi Alhamri, Rinanza Zulmy; Setianingsih, Novie Astuti; Wahyu, Mujahid
Sehati Abdimas Vol 7 No 1 (2024): Prosiding Sehati Abdimas 2024
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v7i1.920

Abstract

Mitra adalah salah satu pande besi tradisional di Desa Kiping, Kecamatan Gondang, Kabupaten Tulungagung yaitu Dapur Setiawan. Masalah prioritas pada Mitra adalah belum memiliki legalitas usaha, produk pisau dapur memiliki gagang bulat lonjong, kemasan produk pisau dapur sederhana, dan pemasaran tidak berkembang. Solusi yang diberikan meliputi pendampingan pengurusan legalitas usaha, pembuatan mesin produksi, serta pelatihan pemanfaatan teknologi informasi. Diharapkan solusi dapat memberikan perluasan pasar dengan adanya diversifikasi produk berupa pisau dapur dengan gagang pipih berdaya saing tinggi. Metode pelaksanaan kegiatan meliputi Pendampingan Legalitas Usaha, Pembuatan Mesin Produksi, Pelatihan Pemanfaatan Teknologi Informasi, dan Evaluasi Kegiatan. Pendampingan legalitas usaha menghasilkan Nomor Induk Berusaha Industri Alat Potong dan Perkakas Tangan yang Digunakan dalam Rumah Tangga. Pembuatan Mesin Produksi menghasilkan mesin pemotong kayu untuk memotong bahan gagang, mesin spindle untuk membentuk gagang, dan mesin amplas untuk menghaluskan gagang. Pelatihan Pemanfaatan Teknologi Informasi terdiri dari pelatihan desain kemasan serta pelatihan pemanfaatan e-commerce berupa Shopee dan pemanfaatan media sosial berupa Instagram. Hasil evaluasi kegiatan, Mitra memiliki diversifikasi pisau dapur bergagang pipih hasil penggunaan mesin pemotong kayu dengan kinerja 1 gagang per menit, mesin spindle 1 gagang per menit, mesin amplas 1 gagang per menit, dan 1 buah pisau dapur siap jual per 5 menit. Menggunakan metode Skala Likert pengetahuan Mitra pengetahuan tentang kemasan meningkat 12,5%, pengetahuan Shopee meningkat 12,5%, dan pengetahuan Instagram meningkat 7,5%. Pendapatan kotor Mitra dari hasil pemasaran pisau dapur gagang pipih selama satu bulan meningkat berdasarkan transaksi e-commerce sebanyak 12 buah pisau dapur senilai Rp 120.000,- dengan total keuntungan Rp 48.000,-.
Analysis of Funds for Community Empowerment Programs for Economic Development Setianingsih, Novie Astuti; Aalin, Elmi Rakhma
Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v18i1.2756

Abstract

This research is concerned to analyze the possible economic impacts caused by infrastructure development. This research focuses on a community empowerment program called Prodamas, from the City of Kediri, East Java. Research methods using descriptive quantitative analysis. The analysis of this study is to observe the allocation of Prodamas funds through how much the remaining funds per RT are returned to the City Government of Kediri. The results of his research are an increase in absorption of production allocation funds from year to year which can indicate an increase in infrastructure, social and economic development. It can be concluded that there is an increase in the community empowerment program (Prodamas) which occurred in the City of Kediri. It also reflected the large impact caused by the economic development of the community with the existence of Prodamas.
Co-Authors A, Wiwiek Kusumaning Aalin, Elmi Rakhma Aang Afandi Ahmad Dony Mutiara Bahtiar, Ahmad Dony Mutiara Asmono, Wiwiek Kusumaning Asmoro, Wiwiek Kusumaning Atik Tri Andari Atik Tri Andari Atik Tri Andari Atik Tri Andari, Atik Tri Elmi Rahma Aalin Elmi Rahma Aalin Elmi Rakhma Aalin Elmi Rakhma Aalin Elmi Rakma Aalin Eti Putranti Eti Putranti Eti Putranti Eti Putranti Eti Putratanti Fitriani, Dwi Rahma Hadi Rahmad Octa Rantika Purnomo Puspitasari, Hanifah Putranti, Eti Ratna Widyastuti, Ratna Rinanza Zulmy Alhamri, Rinanza Zulmy Sari, Hanifah Puspita Setiawan, Mohamad Arief Toga Aldila Cinderatama Wahyu, Mujahid Wiwiek Kusumaning Wiwiek Kusumaning A Wiwiek Kusumaning Asmoro Wiwiek Kusumaning Asmoro Wiwiek Kusumaning Asmoro Wiwiek Kusumaning Asmoro Wiwiek Kusumaningasmoro Yohan Bahtiar