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All Journal Owner : Riset dan Jurnal Akuntansi JPM PAMBUDI JPM Pambudi
Eti Putranti
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE Novie Astuti Setianingsih; Atik Tri Andari; Wiwiek Kusumaningasmoro; Eti Putranti; Elmi Rakhma Aalin
JPM PAMBUDI Vol 4 No 2 (2020): JPM Pambudi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P2M) IKIP Budi Utomo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/pambudi.v4i2.1146

Abstract

The purpose of this community service is to make financial reports for UMKM players in Kalirong Village, Tarokan District using accurate online applications. Implementation of these community activities using cycle learning, namely: 1. Exploration (description) that is, this exploration method means to dig up the knowledge about the preparation of financial statements; 2. Explanation (empirical) namely this explanatory method is to introduce how the concept and how to use accurate applications; 3. Application (aductive), namely this method is to apply it to the preparation of financial statements accurately in their respective companies. This online financial report preparation training activity for UMKM in Kalirong Village, Tarokan District was held on September 21-26, 2020.
Pengaruh Sumber Dana Eksternal dan Internal Perusahaan Terhadap Rentabilitas Modal Sendiri Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Eti Putranti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1227

Abstract

The purpose of this study was to determine the effect of the company's external and internal sources of funds on the Profitability of Own Capital (RMS) in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The variables used consist of the dependent variable, namely Rentability of Own Capital (RMS) and independent variables from external funds consisting of Debt to Total Capitalazition Ratio (DCR), Total Debt to Total Assets (DAR) and Debt to Equity (DER). Meanwhile, internal funding sources consist of Flow Back Ratio (FBR). The sampling technique used purposive sampling, namely the sampling technique with certain considerations. The number of samples in this study were 75 manufacturing companies with an observation period of 2018-2020. The results of this study indicate that 4 (four) independent variables consisting of DCR, DAR,DER as an external source of funds and Flowback Ratio as an internal source of funds simultaneously affect to RMS. The conclusion from the results of the study is that companies must be able to increase capital in order to increase the value of the company in order to compete to gain and increase investor confidence. Company management needs to adjust the composition of the use of FBR as internal capital by optimizing the management of assets owned.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE Novie Astuti Setianingsih; Atik Tri Andari; Wiwiek Kusumaningasmoro; Eti Putranti; Elmi Rakhma Aalin
JPM PAMBUDI Vol 4 No 2 (2020): JPM Pambudi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P2M) IKIP Budi Utomo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/pambudi.v4i2.1146

Abstract

The purpose of this community service is to make financial reports for UMKM players in Kalirong Village, Tarokan District using accurate online applications. Implementation of these community activities using cycle learning, namely: 1. Exploration (description) that is, this exploration method means to dig up the knowledge about the preparation of financial statements; 2. Explanation (empirical) namely this explanatory method is to introduce how the concept and how to use accurate applications; 3. Application (aductive), namely this method is to apply it to the preparation of financial statements accurately in their respective companies. This online financial report preparation training activity for UMKM in Kalirong Village, Tarokan District was held on September 21-26, 2020.
Co-Authors Atik Tri Andari Elmi Rakhma Aalin Setianingsih, Novie Astuti Wiwiek Kusumaning Asmoro