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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Akuntansi Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Journal of Tourism Economics and Policy Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Riset Aplikasi Manajemen
Justita Dura
Institut Teknologi Dan Bisnis Asia Malang
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Pelatihan Pembuatan Laporan Keuangan Di Kalangan Guru dan Siswa SMA/SMK Berbasis Online Justita Dura; Layli Dwi Rohmatunnisa; Fadilla Cahyaningtyas; Ditya Wardana; Wa Ode Irma Sari
Jurnal Pengabdian Masyarakat Vol 3 No 2 (2022): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v3i2.1070

Abstract

Proyek pengabdian kepada masyarakat ini berupaya mengajarkan guru dan siswa di SMK Negeri 1 Pasuruan dasar-dasar penyusunan laporan keuangan. Guru dan siswa di Sekolah Menengah Kejuruan memerlukan pemahaman dasar tentang penyusunan laporan keuangan untuk menerapkan teori-teori yang dipelajari di sekolah. Pelatihan dari dosen hingga guru dan siswa SMK Negeri 1 Pasuruan merupakan metode yang diterapkan dalam proyek pengabdian kepada masyarakat ini. Situasi Indonesia masih dalam pandemi COVID-19 sejak Maret 2020 Presiden Joko Widodo menginformasikan bahwa masyarakat Indonesia telah banyak yang tertular COVID-19 hingga saat kegiatan pengabdian masyarakat dilakukan pada 12 Maret 2022, maka penyuluhan dilakukan melalui sesi zoom. Para guru dan siswa SMK Negeri 1 Pasuruan memahami dengan jelas mata pelajaran yang diajarkan oleh para dosen, terlihat dari keseruan yang dengannya pertanyaan-pertanyaan tersebut dijawab selama kegiatan konseling ini. Kegiatan ini diharapkan dapat membantu guru dan siswa memahami cara merekam dan membuat laporan sehingga dapat berhasil menyesuaikan diri ketika memasuki masyarakat.
PELATIHAN PENINGKATAN PENGETAHUAN KOMPETENSI SDM MELALUI MANAJEMEN PENGELOLAAN DAN PELAPORAN KOPERASI KAWASAN WISATA JAWA TIMUR Justita Dura; Fadilla Cahyaningtyas; Mulyaningtyas Mulyaningtyas; Mariana Puspa Dewi; Rifki Hanif
Buletin Abdi Masyarakat Vol 3, No 1 (2022): Edisi Agustus 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v3i1.482

Abstract

Pengabdian kepada masyarakat ini berfokus pada pelatihan untuk meningkatkan pengetahuan, dan kompetensi sumber daya manusia melalui pengelolaan dan pelaporan koperasi di kawasan pariwisata JawaTimur. Karena banyaknya objek wisata, lokasi wisata di Jawa Timur memiliki potensi yang besar untuk meningkatkan pendapatan ekonomi seluruh kota di Jawa Timur. Beberapa koperasi telah didirikan, namun tidak berjalan dengan baik karena sistem manajemen yang tidak terorganisir dengan baik. Alhasil, para pembicara sangat tertarik untuk melakukan kerja bakti bagi koperasi agar masyarakat memahami nilai koperasi dalam perekonomian dan kesejahteraan. Dalam menyampaikan tema kepada masyarakat, paranarasumber dan tim memberikan informasi mengenai pengertian, cara mendirikan koperasi, jenis-jenis koperasi, dan pelaporan koperasi. Selanjutnya melalui koperasi, memotivasi akan mampu meningkatkankesejahteraan. Ceramah dan tanya jawab tentang peningkatan kesejahteraan dengan koperasi dan khalayak sasaran mereka di kawasan pariwisata Jawa Timur akan digunakan untuk mengelola layanan. Proyekpengabdian masyarakat ini meliputi penyuluhan dan diakhiri dengan sesi tanya jawab tentang materi yang disampaikan. Sebelum memulai penyuluhan, pemateri menanyakan tentang pentingnya koperasi dimasyarakat, yang selama ini mereka pahami hanya sebagai koperasi simpan pinjam. Warga harus bisa membentuk koperasi setelah layanan ini.
PEMBERDAYAAN EKONOMI KREATIF MASYARAKAT MELALUI PENGOLAHAN SUSU KEDELAI DI DESA KASRI BULULAWANG Muhammad Riko; Justita Dura; Sidqi Bachtiar Adi Sunarana; M Dicky Prayoga; Nur Azizah; Firyal Haniyah Shifa; Kurnia Kusuma Putri; Lia Novitasari; Anjas Wulandari; Dwi Lusiani; Dini Citra Lestari; Dimas Wahyul Muslimin; Evi Anggraini; Rendra Fatrisna Maha Rifki; Yuda Wirdana
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 6: Nopember 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i6.3452

Abstract

Ekonomi kreatif dapat dikatakan sebagai penciptaan suatu nilai berbasis ide yang dihasilkan dari daya cipta sumber daya manusia dan penerapan ilmu pengetahuan. Mayoritas masyarakat di Desa Kasri adalah petani; masih sedikit entitas ekonomi lain di sana. Tujuan pengabdian ini adalah untuk membantu masyarakat Desa Kasri mengolah kedelai dalam upaya meningkatkan perekonomian lokal. Pendekatan ESD (Education for Sustainable Development) digunakan dalam penyampaian pengabdian ini. Pembangunan berkelanjutan merupakan metode pembelajaran yang mempromosikan kesadaran akan sikap inovatif dan kewirausahaan, dan ESD adalah salah satu strategi sosialisasi yang mendukung jenis pembelajaran ini. Program-program tersebut meliputi: 1) penyuluhan untuk meningkatkan semangat sociopreneur; 2) pelatihan pengemasan dan pelabelan untuk membuat kemasan lebih menarik dan membantu dalam promosi produk; dan 3) pelatihan untuk mengubah kedelai menjadi minuman bergizi
Comparison Analysis of ASEAN Banking Financial Performance During the Pandemic Justita Dura
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7618

Abstract

The arrival of the Covid-19 Pandemic outbreak has had an impact on the collapse of the local economy. The macroeconomics used in this theory explains the relationship between the current economic situation and how it affects banking financial performance with the RGEC indicators were used in this study to compare the financial performance of Indonesia's banking sector with other ASEAN countries, such as Brunei Darussalam, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. This research is a component of comparative research. The subject of the study is ASEAN banking institutions. Sampling with the purposive sampling method in 2019 and 2020 obtained 13 banks produced a complete sample. The parametric homogeneity test is used to test hypotheses in statistical models. The findings show that although there were differences in profit risk and risk profiles of ASEAN banks during the pandemic, there was no difference in capital risk.
Pengungkapan Sustainability Kinerja Ekonomi Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Perusahaan Manufaktur Justita Dura
MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.676 KB)

Abstract

Abstract: This study aims to examine the effect of disclosure of economic performance sustainability on financial performance, the effect of economic performance on firm value, the effect of financial performance on firm value and the effect of economic performance on firm value through financial performance. The population in this study uses manufacturing companies listed on the Indonesia Stock Exchange. Financial performance is proxied by Return on Assets, and firm value using Tobins'Q. The sample in this study used a purposive sampling method as many as 126 manufacturing companies listed on the Indonesia Stock Exchange 2018-2020. Data collection method with documentation technique. The data analysis technique used classical assumption test and path analysis. The results showed that economic performance had no effect on financial performance, economic performance had no effect on firm value, financial performance had no effect on firm value, and economic performance had no effect on firm value through financial performance. The level of awareness and understanding of sustainability in Indonesia is still very low to achieve good financial performance. Abstrak: Penelitian ini bertujuan untuk mengkaji pengaruh pengungkapan keberlanjutan kinerja ekonomi terhadap kinerja keuangan, pengaruh kinerja ekonomi terhadap nilai perusahaan, pengaruh kinerja keuangan terhadap nilai perusahaan dan pengaruh kinerja ekonomi terhadap nilai perusahaan melalui kinerja keuangan. Populasi dalam penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kinerja keuangan diproksikan dengan Return on Asset, dan nilai perusahaan menggunakan Tobins’Q. Sampel dalam penelitian ini menggunakan metode purposive sampling sebanyak 126 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2018-2020. Metode pengumpulan data dengan teknik dokumentasi. Teknik analisis data menggunakan uji asumsi klasik dan path analysis. Hasil penelitian menunjukkan kinerja ekonomi tidak berpengaruh terhadap kinerja keuangan, kinerja ekonomi tidak berpengaruh terhadap nilai perusahaan, kinerja keuangan berpengaruh terhadap nilai perusahaan, dan kinerja ekonomi berpengaruh terhadap nilai perusahaan melalui kinerja keuangan. Tingkat pemahaman dan kesadaran akan pentingnya sustainability di Indonesia masih sangat kurang baik untuk mencapai kinerja keuangan yang baik.
Konsep Keputusan Nasabah dan Literasi Keuangan pada Lembaga Perbankan Wiwit Nurcahyo; Agus Rahman Alamsyah; Justita Dura
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5084

Abstract

This study aims to identify whether the elements of service products, consumer choice, business location, education, and financial literacy have a significant influence on customer decisions at PT. BPR Putera Dana Malang. This study uses a quantitative methodological approach involving 100 respondents consisting of customers and prospective customers of PT. BPR Putera Dana Malang. The research findings show that the choice of consumers and the company's business location has a positive and significant influence on customer decisions. On the other hand, product and service elements have a negative and significant impact on customer decisions. In addition, education and financial literacy also have a positive and significant impact on customer decisions. The results of this study are expected to contribute to helping PT. BPR Putera Dana Malang in understanding the factors that influence customer decisions, as well as increasing understanding of the products and services offered as well as the level of financial literacy and can provide valuable insights for PT. BPR Putera Dana Malang in developing a more effective marketing strategy
Pemberdayaan Ibu-Ibu PKK Untuk Penguatan Ekonomi Kreatif Melalui Pelatihan Pembuatan Kripik Tempe Justita Dura; Fadilla Cahyaningtyas; Mohammad Bukhori; Syaiful Bahri; Mariana Puspa Dewi; Mulyaningtyas
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 5 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

The human resources of Kasri Village, Bululawang District, are the number of PKK mothers who take care of the household.  These assets unfortunately have not been honed and managed properly. To increase the productivity of PKK mothers, they must be able to take part in positive activities and help the family economy during the pandemic. The purpose of this activity is to encourage human resources, especially PKK mothers who are only housewives, to participate in useful activities. These Kripik Tempe products can be resold, increasing family income.  Training methods in Kasri Bululawang Village The purpose of this program is to equip PKK mothers with training with the aim of increasing family and village incomes and encouraging them to become entrepreneurs, so that in the end they can contribute to the economic improvement of Kasri Village.
Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance : (Perusahaan Pertambangan di Bursa Efek Indonesia) Evinda Elen Wansu; Justita Dura
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1871

Abstract

The aim of this research is to examine the effect of company size and Capital Intensity on tax avoidance of mining companies in 2019-2021. Sampling using purposive sampling technique, the number of data is 42. Types of quantitative data and secondary data. Multiple regression data analysis techniques, coefficient of determination, and hypothesis testing (t test). The results of research on firm size and Capital Intensity have no effect on tax avoidance. Big companies will not do tax evasion because they have a reputation. Fixed asset investment aims to improve the company's operations to achieve high profits.
Increase The Community By Cultivating An Entrepreneurial Spirit Through Nusantara Culinary "Ayam Geprek" in Rainbow Village Perlis, Malaysia Justita Dura; Nur Lailatul Aqromi; Siti Nurul Afiyah; Wa Ode Irma Sari; Mulyaningtyas Mulyaningtyas; Mariana Puspa Dewi; Rifki Hanif; Hironimus Hari Kurniawan; Setyorini Setyorini; Adriani Kalalembang; Layli Dwi Rohmatunnisa; Puji Subekti
Jurnal Pengabdian Masyarakat Vol 4 No 2 (2023): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v4i2.2027

Abstract

Purpose: The purpose of this community service activity is to connect Indonesian local culture, especially through Ayam Geprek dishes, with international tourists visiting Rainbow Village Perlis, Malaysia. Method: This community service was carried out in Rainbow Village, Perlis, Malaysia. Its activities include a series of carefully planned stages. Preparation begins with an internal coordination meeting to draw up a detailed plan and divide tasks. Next, the team had a meeting with the local community and presented the concept of the project. Ayam Geprek cooking demonstration was conducted on the hall premises. Practical Applications: The results of the Ayam Geprek cooking demonstration activity showed a very positive response from international tourists in Malaysia. They rated this dish spicy but very tasty and impressive. This indicates the great potential of Ayam Geprek as a culinary attraction for tourists. The active involvement of the community in this activity also plays an important role in facilitating the introduction of Javanese cultural elements through Ayam Geprek dishes. Conclusion: Ayam Geprek cooking demonstration activities have been successful in achieving its goals. The positive response from international tourists shows the great potential of Ayam Geprek as a culinary attraction. It is hoped that this project will strengthen the relationship between Indonesia and Malaysia, particularly in the cultural and culinary context, as well as enrich the experience of international tourists in Malaysia.
Simple Bookkeeping Training at the Rembun Village Farmer Group, Dampit, Kabupaten Malang Ahmad Nizar Yogatama; Rifki Hanif; Agus Purnomo Sidi; Widiya Dewi Anjaningrum; Fadilla Cahyaningtyas; Justita Dura
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.2052

Abstract

Purpose: The training activity entitled "Training on Simple Bookkeeping Preparation in Rembun Village Farmer Group" is an effort to provide basic understanding to Rembun Village farmer groups in managing their agricultural finances and bookkeeping more efficiently. Method: The training focuses on applying simple bookkeeping methods, which aim to help farmers record financial transactions, understand financial statements, and improve their financial management. Practical Applications: During the training, participants were taught the basic concepts of bookkeeping, cash management, recording agricultural transactions, using simple spreadsheets, and preparing financial statements. They are also introduced to mobile applications that can facilitate their bookkeeping process. The result of this training is expected to be an increase in the ability of farmer groups to manage their finances, optimize the use of resources, and produce more accurate financial reports. Conclusion: With this new understanding, Rembun Village farmer groups are expected to improve their operational efficiency and achieve sustainability in their agricultural business. This training is the first step in empowering the Rembun Village farmer group, with the hope that they can continue to improve their financial management and achieve greater success in agriculture.
Co-Authors Abd Hadi Abdul Haris Adriani Kalalembang Agus Purnomo Sidi Agus Rahman Agus Rahman Alamsyah Agustina, Tin Amndana Widiyaningtias ANIEK MURNIATI Aniek Murniati Aniek Murniati, Aniek Anjaningrum, Widiya Dewi Anjas Wulandari Aqromi , Nur Lailatul Arianingtias, Desti Dwirahayu Ashari, Anggi Ayu Krisnawati Ayu Krisnawati Ayu Krisnawati Azreen Azriana Binti Azham, Nur Bukhori, Moh Bukhori, Moh. BUKHORI, MOHAMMAD Bukhori, Muhammad Chaterina Sherly Meliana Danar Kurniawan, Karolus Deva, Mutiara Dimas Wahyul Muslimin Dini Citra Lestari Dwi Lusiani Dwi Retno Anggraini Dyah Puspita Maharani Eggita Wahyu Amalia Eko Saputra Erli Desita Marinda Evi Anggraini Evinda Elen Wansu Fadilla Cahyaningtyas Farokah, Lia Firyal Haniyah Shifa Florencia, Florencia Hadi, Abd Hamdani, Muhammad Riko Hanif , Rifki Hanif, Rifki Hari Kurniawan, Hironimus Hironimus Hari Kurniawan Islamiyah, Mufidatul` Ismaya Khoirun Nisa Jaenal Arifin Jelli, Roiyana Julita, Era Kala'lembang, Adriani Kurnia Kusuma Putri Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Lailatu Aqromi , Nur Layli Dwi Rohmatunnisa Lestari, Eny Endang Lia Novitasari lie, Metta Linda Wahyu Widiastuti Lussia Mariesti Andriany M Dicky Prayoga M Nuryatno Maharani, Dyah Puspita Mariesti Andriany, Lussia Mochamad Renaldi Moh. Halim Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah Mufidatul Islamiyah, Mufidatul Muhammad Riko Muhammad Riko Hamdani mulyaningtyas, mulyaningtyas Murtianingsih Murtianingsih Murtianingsih, Murtianingsih Natalia, Herlinda Putri Nur Azizah Nur Lailatul Aqromi Nurfamila, Nurfamila Nurul Afiyah, Siti Nuryatno, M Octaviola Rosanti, Nabila Pipit Rosita Andarsari Pipit Rosita Andarsari, Pipit Rosita Puji Subekti Puspa Dewi, Mariana Putri, Melinia Ambarwati Rendra Fatrisna Maha Rifki Rina Dewi Indahsari Riyanto Setiawan Suharsono Riyanto Suharsono Rofiq, Mohammad Samsul Arifin Sanjani, Abdul Sari, Diah Novita Sari, Triyanti Novita Setyorini Setyorini Sidqi Bachtiar Adi Sunarana Siti Nurul Afiyah Siti Nurul Afiyah Slamet Budiono Suastika Yulia Riska Sunu Jatmika, Sunu Supaidatul Jannah Syaiful Bahri Syamsuddin, Iwan Theresia Pradiani Tin Agustina Karnawati Tin Agustina Karnawati Tri Wahyuni Tri Wahyuni Triyanti Novita Sari Wa Ode Irma Sari Wardana, Ditya Wiwit Nurcahyo Yogatama, Ahmad Nizar Yohanes Kribiyantara Yohanna Indah Setyaningsih, Yohanna Indah Yuda Wirdana