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Yayuk Nurjanah
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Peran Pendampingan Perguruan Tinggi Dalam Keberlanjutan UMKM: Studi Kasus Pada Uppks Matahari Kabupaten Bogor Sutarti, Sutarti; Mulyana, Mumuh; Hermawan, Yanto; Fahsany, Donny Hendry; Herawati, Heti; Nurjanah, Yayuk
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 2 (2024): JADKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i2.2766

Abstract

ABSTRACTThis study aims to identify an innovative and sustainable MSME mentoring model through community service by IBI Kesatuan lecturers. A case study at UPPKS Matahari, Bitungsari Village shows that the combination of face-to-face mentoring and the use of information technology has succeeded in increasing the capacity of MSMEs in managing their businesses independently. The mentoring program that includes training, consultation, and market access facilitation has encouraged MSMEs to develop new products and services, and improve product quality. The results of this study provide important implications for universities in designing community service programs that are relevant to the needs of MSMEs and support sustainable local economic development.Keywords: MSMEs, Universities, Sustainability.
Tinjauan Atas Prosedur Kas Masuk Dan Kas Keluar Pada Agria Hotel Bogor Maharani, Biyas Cahaya; Nurjanah, Yayuk
Jurnal Ilmiah Pariwisata Kesatuan Vol. 4 No. 2 (2023): JIPKES Edisi Juli 2023
Publisher : Prodi Pariwisata dan LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jipkes.v4i2.2070

Abstract

ABSTRACTA procedure is writing that contains steps or stages in doing something. These steps include a sequence of processes for making something from the beginning to the end with the aim of achieving or creating a goal. An organization has important procedures to ensure that there is no miscommunication at the organizational stage. Because in the end procedures will become guidelines for an organization to carry out activities within it, one of which is cash. Cash is an asset that requires special handling, especially in receiving and disbursing cash. Therefore, it is necessary to have a cash in and cash out procedure. The purpose of this research is to find out how the cash in and cash out procedures implemented at the Agria Hotel Bogor are in accordance with existing standard operational procedures or not. From the results of the review, it shows that the cash in and cash out procedures at the Agria Bogor Hotel are good. The existing procedures at the Agria Hotel are quite good, but there are still some procedures that are not in accordance with standard operational procedures. Because in the procedure there is a lack of adequate human resources. Therefore, existing procedures need to be improved in the future. Keywords: Procedures, Cash In, Cash Out
TINJAUAN ATAS PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT PADA PT BANK NEGARA INDONESIA (PERSERO) TBK. KANTOR CABANG UTAMA BOGOR Syahadati, Shera Syahida; Nurjanah, Yayuk; Permana, Yudi; Rachman, Rachmawaty
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1918

Abstract

Pengendalian Internal merupakan kegiatan yang dilaksanakan untuk mengawasi, mengukur serta mengamankan sumber daya yang dimiliki perusahaan demi tercapainya tujuan yang telah ditetapkan. Ketidaksesuaian terhadap ketentuan internal, informasi belum tersampaikan dengan baik kepada debitur, persyaratan dokumen masih belum lengkap merupakan beberapa masalah yang terjadi akibat pengendalian internal yang belum terlaksana sepenuhnya. Tujuan dilakukannya peninjauan adalah untuk mengetahui alur proses pemberian kredit, pengendalian internal terhadap pemberian kredit pada Bank Negara Indonesia KCU Bogor dan kesesuaian pengendalian internal terhadap pemberian kredit yang ada pada Bank Negara Indonesia KCU Bogor dengan komponen COSO. Peninjauan dilakukan melalui observasi dan wawancara. Hasil peninjauan menunjukan bahwa pengendalian internal terhadap pemberian kredit pada PT Bank Negara Indonesia Persero Tbk Kantor Cabang Utama Bogor belum sepenuhnya sesuai dengan kebijakan perusahaan, ada beberapa kendala dan ketidaksesuaian terhadap kebijakan internal serta penyampaian informasi kepada calon debitur belum berjalan dengan baik, meskipun demikian sebagian besar sudah memenuhi kebijakan Bank Negara Indonesia dan komponen pengendalian internal menurut COSO.
Financial Distress Analysis Using Altman Z-Score, Ohlson, And Fulmer Methods : Empirical Study Of Aviation Sector Companies Listed On The Idx In The Period Of 2018 To 2021 Nurjanah, Yayuk; Darmawan, Ade
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3030

Abstract

Financial Distress is a condition where a company is unable to meet its current obligations that have matured such as trade debts, short-term bank debts, tax debts, etc. Usually, companies that are indicated to be experiencing financial distress have minimal income, causing the company to be unable to finance its operational costs, therefore, supervision of the financial condition, both from the balance sheet and profit and loss reports, must be carried out by the company to minimize the potential for bankruptcy in the company.The purpose of compiling this thesis is to find out how the Financial Distress analysis is in Indonesian aviation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 using the Altman Z-Score, Ohlson, and Fulmer methods. This study uses secondary data on the companies PT. Air Asia Indonesia Tbk, PT. Garuda Indonesia Tbk, and PT. Jaya Trishindo Tbk with quantitative descriptive analysis techniques.The final results of this study indicate that there are 2 Indonesian Aviation Sector companies that experienced Financial Distress from 2018 to 2021 which were calculated using the Altman Z-Score and Fulmer methods. There is one company, namely PT. Jaya Trishindo Tbk which has no potential to experience Financial Distress in 2019 and 201, but has the potential to experience Financial Distress in 2018 and 2020 calculated using the Altman Z-Score method. And the three companies did not experience Financial Distress when calculated using the Ohlson method. Keywords : Financial Distress , Altman Z- Score , Ohlson, and Fulmer.
Comparative Analysis Of Conventional Banks Financial Performance Before And During The Covid-19 Pandemic: Case Study At Registered Conventional Banks On The Indonesia Stock Exchange In The Period Of 2018 – 2021 Sari, Ervina Indri; Lestary, Fellya Destriliawaty Indah; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3043

Abstract

The Covid-19 pandemic has had a significant impact on the banking sector, especially conventional banks. This study analyzes the comparison of the financial performance of conventional banks before and during the COVID-19 pandemic in the 2018–2021 period. The type of research used in this study is comparative research with a quantitative research method approach, with the Purposive Sampling sampling technique obtained a sample of 40 conventional banks in the 2018-2021 period. This study uses the CAMEL method to assess the financial health of banks based on the Capital Adequacy Ratio (CAR)), Asset Aspect (Productive Asset Quality (KAP)), Management Aspect (Net Interest Margin (NIM)), Earning Aspect (Return On Assets (ROA) & Operating Costs to Operating Income (BOPO)), and Liquidity Aspect (Loan to Deposit Ratio (LDR)). Data was obtained from financial statements that had been audited and analyzed using the paired t-test and the Wilcoxon signed-rank test. The results showed that there were significant differences in CAR, NIM, ROA, BOPO, and LDR before and during the pandemic, indicating changes in banks' risk management strategies, profitability, and efficiency in the face of crises. However, asset quality (KAP) did not show a significant difference, indicating that banks are still able to maintain stability in credit returns despite economic disruptions. This study has limitations on the scope of the sample which only includes banks listed on the stock exchange and does not consider external factors outside the financial sector. The results of this study provide insight into the resilience of conventional banks in facing economic crises and become a reference for policymakers and financial institutions in strengthening banking stability in the future. Keywords: Financial Performance, CAMEL Method, Covid-19
Perancangan Aplikasi Perhitungan PPh Pasal 21 – Pegawai Tetap Berbasis Microsoft Excel Nurjanah, Yayuk; Listari, Sinta; Fadillah, Adil; Rahmayanti, Sinta; Handini, Nayla
Jurnal Abdimas Dedikasi Kesatuan Vol. 6 No. 2 (2025): JADKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v6i2.4481

Abstract

PPh Pasal 21 merupakan pajak atas penghasilan sehubungan dengan pekerjaan, jasa, dan kegiatan yang diterima oleh wajib pajak orang pribadi, termasuk pegawai tetap. Perhitungan PPh Pasal 21 menjadi kewajiban perusahaan selaku pemberi kerja untuk memastikan kepatuhan terhadap regulasi perpajakan yang berlaku. Namun, hingga saat ini Direktorat Jenderal Pajak (DJP) belum menyediakan platform resmi yang dapat menghitung PPh Pasal 21 secara massal untuk seluruh pegawai tetap dalam satu sistem terintegrasi. PT Mitraida Nusantara Elektrik, sebuah perusahaan industri yang bergerak di bidang pembuatan panel listrik dan mempekerjakan sekitar 130 orang pegawai tetap dan lepas, menghadapi tantangan serupa dalam proses perhitungan PPh Pasal 21. Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan untuk mendampingi PT Mitraida dalam penyusunan aplikasi perhitungan PPh Pasal 21 berbasis Microsoft Excel yang disesuaikan dengan kebutuhan perusahaan dan ketentuan perpajakan yang berlaku. Metode yang digunakan adalah pendekatan kualitatif dengan teknik deskriptif. Data dikumpulkan melalui observasi langsung, wawancara dengan bagian keuangan, serta studi terhadap dokumen penggajian dan regulasi perpajakan. Sebelum pendampingan, perhitungan PPh Pasal 21 di PT Mitraida dilakukan secara manual dan terpisah untuk masing-masing pegawai, yang berpotensi menimbulkan ketidaksesuaian dan inefisiensi. Hasil kegiatan menunjukkan bahwa aplikasi Excel yang dikembangkan mampu menghitung PPh Pasal 21 secara otomatis untuk seluruh pegawai tetap dalam satu sistem, sekaligus menghasilkan format impor yang dapat digunakan untuk melaporkan PPh 21 secara masal. Dengan adanya aplikasi ini, diharapkan proses administrasi perpajakan perusahaan menjadi lebih akurat, efisien, dan sesuai dengan ketentuan yang berlaku
Co-Authors Aang Munawar Adil Fadillah Aisyah Aisyah Andrian Andrian Anggraeni, Sinta Ardhi, Ardhi Aulia, Shafira Desri Aulya, Syifa Darmawan, Ade Desi Efrianti Dewi, Kusuma Ervina Indri Sari, Ervina Indri Fahsany, Donny Hendry Fajar, Zona Fitriani, Fariha Ginting, Kristin Ninta Gusman, Salsa Nabila Handini, Nayla Harahap, Haykal Fadillah Hasanah, Lulu Heri Sastra Hermawan, Yanto Heti Herawati J.K, Andryan Elfani Lestari, Febriana Indah Lestari, Febriana Indah Lestary, Fellya Destriliawaty Indah Listari, Sinta Maharani, Biyas Cahaya Marwan Effendy Mayangsari, Anisa Putri Meylani, Melan Mulyadi, Mohammad Noorman Mumuh Mulyana Octavian, Henry Sumurung P, Robert Pius Padilah, Siti Permana, Yudi Prasetyo, Disva Margaretha Putra, Aprilian Rachman, Rachmawaty Rahmayanti, Sinta Ratih Puspitasari Riri Nurma Herwini Ronald Ronald Saefudin Zuhdi Sari, Ardilla Nur Khomairo Puspita Sari, Febriani Indah Saverina, Rufina Seputri, Natasha Marnafa Setiawan Siti Ita Rosita Sudradjat Sudradjat Sujana Sujana Supardji Supardji Sutarti Sutarti Syahadati, Shera Syahida Toni Andrianto