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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) International Journal of Finance Research JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA AKM: Aksi Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business & Management Jurnal Akuntansi
Aris Setiawan
Universitas Panca Bhakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PERAN MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) Aris Setiawan; Ali Afif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.959

Abstract

This study was conducted to obtain empirical evidence of the role of Good CorporateGovernance (GCG) Mechanisms on Corporate Social Responsibility Disclosure(CSRD). The GCG mechanism is proxied by managerial ownership, institutionalownership, number of commissioners, number of audit committees and independentcommissioners. The population in this study were all listed manufacturingcompanies (IDX) in 2018-2020. Sampling in this study using purposive samplingmethod with a total of 341 samples. Hypothesis testing analysis technique usingmultiple linear regression analysis. The results of this study show that the variableof the good corporate governance mechanism as proxied by managerial ownership,institutional ownership, number of commissioners, number of audit committees andindependent commissioners has a positive and significant effect on corporate socialresponsibility disclosure by the company. However, partially, only managerialownership variables and the number of audit committees have a positive andsignificant effect, while the institutional ownership variables, the number of boardsof commissioners and independent commissioners have no effect
UPAYA PEMULIHAN PEROLEHAN LABA UMKM MELALUI MANAJEMEN BIAYA DAN STRATEGI PEMASARAN DIMASA COVID-19 Jaurino Jaurino; Aris Setiawan
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 2, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.199 KB) | DOI: 10.36600/.v2i1.172

Abstract

Pandemi virus corona (Covid – 19) membuat pelaku Usaha Mikro, Kecil dan Menengah (UMKM) sektor makanan olahan perlu menata ulang strategi bisnisnya. Hal ini dikarenakan UMKM sektor makanan olahan mengalami penurunan omzet lebih dari 60%. Kondisi ini dipengaruhi adanya beberapa kebijakan pemerintah dalam memerangi pandemi virus corona diantaranya aturan segala aktivitas dilakukan dirumah, penerapan Social Distancing serta adanya Pembatasan Sosial Bersekala Besar (PSBB). Resiko terhempasnya UMKM akibat virus corona membuat intervensi pemerintah dengan memberikan stimulus berupa bantuan kredit dalam skala besar kepada UMKM yang terdampak corona. Disisi lain diberikan insentif pajak dan pendampingan digital. Kebijakan perhatian yang besar terhadap UMKM oleh pemerintah sifatnya merupakan Eksternal Suport yang perlu pengendalian secara intensif. Disamping eksternal suport UMKM masih perlu edukasi secara internal akan kesadaran pengelolaan usaha secara professional, salah satunya adalah pentingnya pengelolaan biaya atau manajemen biaya serta strategi pemasaran yang tepat serta relevan dengan jenis dan karakter bisnisnya. Pengabdian kepada masyarakat ini ditujukan pada edukasi secara internal terhadap para pelaku UMKM yang terdampak covid-19 melalui pendampingan, mengenai pentingnya pengeloaan biaya yang ekonomis, effesien dan effektif serta pemasaran yang tepat sesuai dengan jenis dan karakter bisnisnya. Kata Kunci: Covid 19, Pengelolaan Biaya, Strategi Pemasaran
PENINGKATAN KOMPETENSI MANAJER CAFÉ COFFEE DALAM MENGHADAPI PERSAINGAN PASCA PPKM DIMASA COVID-19 Jaurino Jaurino; Risal Risal; Aris Setiawan
AKM Vol 3 No 1 (2022): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Juli 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v3i1.487

Abstract

Bisnis minuman kopi di Café cukup menjanjikan di Kota Pontianak, hal ini ditunjukkan dengan menjamurnya minuman kopi di kafe-kafe. Minum kopi di Café memiliki keunikan tersendiri bagi para penggemarnya yaitu dapat membantu mahasiswa mengerjakan tugas secara individu maupun kelompok, mengerjakan pekerjaan kantor yang belum selesai, menjadi tempat diskusi, pertemuan bisnis bagi generasi milenial dan lain sebagainya. Salah satu Usaha Minuman Kopi yang mengalami terparah bahkan sempat tutup sementara akibat PPKM Covid-19 adalah Our Daily Stories (ODS). ODS dijadikan sebagai mitra dalam kegiatan Pengabdian kepada Masyarakat ini, dengan mengusung konsep Bisnis Minuman Kopi Rumahan. Strategi manajerial yang dibangun akan dilakukan oleh pengelola ODS, antara lain meningkatkan pelayanan kepada konsumen dengan memberikan pelayanan harga bagi calon konsumen secara berkelompok. Menawarkan produk minuman kopi dalam botol emas kepada pelanggan setia yang memiliki waktu terbatas untuk menikmati kopi di café.ODS. Menciptakan diversifikasi produk minuman yaitu Tamu Chocolate dan Strowbery Squash, dengan produk utamanya Kopi Eksbe, Espresso dan Amiricano, para pengelola Awaken ODS untuk tanggap terhadap setiap perubahan dan menyadari permasalahan yang dihadapi bisnisnya, sehingga selalu siap mengambil keputusan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN MELAWAI Rahayu Widyawati; Risal Risal; Aris Setiawan
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.181 KB) | DOI: 10.54259/akua.v1i4.1204

Abstract

This research is motivated by the ignorance of Micro, Small and Medium Enterprises (MSME) actors in Melawi Regency about the accounting process and the difficulties in preparing financial reports properly or according to the applicable Financial Accounting Standards (SAK). The different education levels of MSME actors in Melawi Regency affect the knowledge and ability of MSME players in preparing financial reports. Some MSME actors in Melawi Regency tend to prepare financial reports when necessary and most of them think that the business they are running is still not big enough to compile a complete financial report. The purpose of this research is to analyze the factors of MSME actors in Melawi Regency in preparing financial statements. The method used is quantitative research methods with sampling techniques using simple random sampling. Data processing and analysis techniques used in this research are validity test, reliability test, classical assumption test and multiple regression test. The results of this study prove that the education level variable has a significant effect on the preparation of financial statements, the accounting training variable has a significant effect on the preparation of financial statements and the business scale has no effect on the preparation of financial statements. while simultaneously the variables of education level, accounting training and business scale have a significant effect on the preparation of financial statements.
Strategi Upaya Peningkatan Pendapatan Bisnis Coffee Shop Di Kota Pontianak Pasca PPKM Dimasa Covid-19 Jaurino Jaurino; Aris Setiawan; Ricola Dewi Rawa; Anggra Hendharsa
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.19055

Abstract

The Coffee Shop business is quite promising in Pontianak City, this is shown by the mushrooming of people drinking Coffee in cafes. The policy of implementing PPKM during the Covid –19 Pandemic made the Coffee Shop business messy, this was because they lost a lot of their customers which could lead to bankruptcy. This PKM was implemented in a Coffee shop business in Pontianak City. The method used in implementing this PKM is direct assistance to partners. The result of this PKM implementation is that various strategies can be used to revive the Coffee Shop business. Managerial strategies that can be carried out include improving customer service by providing offers to prospective customers in groups. Offer Coffee drink products in gold to loyal customers because loyal customers have limited time to enjoy drinking Coffee at the café. On the other hand, Coffee Shop business people are educated to be able to prepare Coffee bean ingredients which are processed into Coffee powder in the framework of Product Diversification.
Pendampingan Pengelolaan Keuangan Berbasis Digital Finance Syariah Pada Yayasan Fathu Minal Fityan Reni Dwi Widyastuti; Aris Setiawan; Wilda Sari; Ekawati Ekawati; Purwanto Purwanto
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 12, No 1 (2023): Mei
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v12i1.69228

Abstract

Pengelolaan keuangan sangat penting dilakukan oleh berbagai pihak termasuk pondok pesantren. Namum pada kenyataanya masih terdapat banyak pondok pesantren yang belum dapat melakukan pengelolaan keuangan dikarenakan oleh berbagai factor. Diantaranya adalah kurangnya pemahaman pengurus pondok pesantren dalam melakukan pengelolaan keuangan yang baik dan benar. Tujuan dari program pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan dan pendampingan pengelolaan keuangan berbasis akuntansi syariah pada pondok pesantren. Pengabdian dilaksanakan pada Yayasan Fathu Minal Fytian Kalimantan Barat. Pelatihan dan pengelolaan keuangan yang dilakukan berbasis Digital Finance Syariah dengan menggunakan Aplikasi SYIAR. Kegiatan PKM ini diawali dengan proses survei permasalahan, penyuluhan atau penyampaian materi, dan pendampingan dalam praktik administrasi dan pengelolaan keuangan. Setelah program ini selesai diharapkan pengelola pondok pesantren dapat melakukan pengelolaan keuangan dengan baik menggunakan aplikasi digital. Kata kunci : Pengelolaan Keuangan; Digital Finance Syariah; SYIAR
Implementation of Loan Accounting Treatment for New Members in CU. Canaga Antutn Jaurino Jaurino; Endang Kristiawati; Risal Risal; Aris Setiawan; Sartono Satono; Wilda Sari
International Journal of Finance Research Vol. 4 No. 4 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i4.1577

Abstract

Research entitled Analysis of Accounting Treatment of Member Loans in CU. Canaga Antutn, aims to build a model of the accounting treatment for recording savings formation with loans and remuneration for services provided. This can formulate systems and procedures for providing productive credit to establish control and increase the productivity of CU members. This research will benefit CU because they have an accounting treatment model and credit granting system to build controls that will become a reference for CU members. The method used in this research is a survey with a qualitative approach, conducted by interviews and observing the process of accounting treatment results that have been carried out. Then it is studied to provide a solution for CU Canaga Antutn by designing a model for CU loan accounting treatment. The results of this research show that CU. Canada Antutn does not carry out journal entries, either when disbursed funds are recorded as member loans or when the loan funds are recorded as savings. Non-performing loans, both Mangala loans and productive loans, based on CU management policy, Canaga Antutn, the level of smooth payments is still considered smooth, with a range between 70% - 80%, with a limit of 60% - 90%. Mangala Loans Smooth payment rates from 2019 to 2022: 66.88%, 65.62%, 72.60% and 70.62%. Productive loans 92.88%, 92.60%, 90.72% and 95.35%. The credit disbursement control system and non-performing loans information system are still weak, and there is no analysis of the age of receivables.
The Impact of Demographic Factors on MSME Tax Compliance in Pontianak City Ali Afif; Aris Setiawan
Journal of Business & Management Vol. 2 No. 1 (2024): Journal of Business & Management
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbm.v2i1.1610

Abstract

The research aims to find out whether demographic factors are associated with tax understanding and knowledge, both regulations and policies implemented by the government on tax compliance for MSMEs in the city of Pontianak. This study used primary data by distributing questionnaires in Pontianak City. The sample used in this study is individual taxpayers who own MSMEs in Pontianak City. The research method uses statistical tests with processing techniques and data analysis using data quality tests and classical assumption tests and multiple regression. The results of the study found that age and gender had no effect on tax compliance, because it returned to the awareness of each individual that taxes were important
PENGARUH ORIENTASI KEWIRAUSAHAAN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA KEUANGAN UMKM DI KOTA PONTIANAK Regita Apriadini; Endang Kristiawati; Aris Setiawan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5552

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan dan teknologi informasi terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif asosiatif dengan pendekatan kuantitatif. Penelitian ini menggunakan metode survei dengan penyebaran kuesioner kepada 393 responden yang dipilih secara acak dari populasi UMKM di Kota Pontianak. Variabel yang diteliti meliputi orientasi kewirausahaan yang diukur dengan indikator proaktif, inovasi, keberanian mengambil risiko, dan fleksibilitas, serta teknologi informasi yang diukur dengan penggunaan perangkat lunak manajemen, media sosial, dan e-commerce. Sedangkan variabel dependen yang digunakan adalah kinerja keuangan UMKM yang diukur berdasarkan profitabilitas, pertumbuhan pendapatan, dan efisiensi biaya operasional. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan dan teknologi informasi memiliki pengaruh signifikan terhadap kinerja keuangan UMKM. Orientasi kewirausahaan, yang mencakup sikap inovatif dan kemampuan beradaptasi terhadap perubahan pasar, terbukti meningkatkan kinerja keuangan UMKM, sedangkan pemanfaatan teknologi informasi meningkatkan efisiensi operasional dan memperluas jangkauan pasar. Penelitian ini mengonfirmasi bahwa pengelolaan kewirausahaan yang inovatif dan pemanfaatan teknologi informasi yang optimal dapat meningkatkan daya saing dan keberlanjutan UMKM. Oleh karena itu, disarankan agar UMKM di Kota Pontianak meningkatkan orientasi kewirausahaan dan memanfaatkan teknologi informasi secara maksimal untuk memperbaiki kinerja keuangan mereka.
Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Aris Setiawan; Wilda Sari; Ali Afif; Rizki Fakhrul Yahya; Rina Mayasafitri
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
Co-Authors Ali Afif Anggra Hendharsa Ekawati Endang Kristiawati Endang Kristiawati Jaurino Jaurino Purwanto Rahayu Widyawati Regita Apriadini Reni Dwi Widyastuti Ricola Dewi Rawa Rina Mayasafitri Risal Risal Risal Rizki Fakhrul Yahya Sartono Sartono Wilda Sari