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Sosialisasi Penerapan SAK EMKM pada Kelompok UMKM di Kecamatan Patikraja Kabupaten Banyumas Aan Kanivia; Isti Riana Dewi; Sitta Nur Hajijah; Julian Saputri Purnamasari; Halim Setiawan
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5284

Perguruan Tinggi mengemban tugas Tridharma salah satunya dengan pengabdian kepada masyarakat. Kegiatan ini difokuskan pada sosialisasi yang berhubungan dengan akuntansi keuangan pada UMKM yang dikenal sebagai SAK EMKM. Penyusunan laporan keuangan berdasarkan SAK EMKM bertujuan untuk membantu serta mempermudah perancangan sistem akuntansi sederhana kepada pemilik usaha dalam membuat laporan keuangan. Adapun sasaran kegiatan ini yakni pemilik UMKM di Kecamatan Patikraja Banyumas. Metode yang digunakan pada kegiatan ini adalah ceramah dan simulasi untuk penerapan SAK EMKM. Hasil kegiatan penerapan SAK EMKM di Kecamatan Patikraja Kabupaten Banyumas ini, pelaku UMKM semakin memahami pentingnya laporan keuangan yang sesuai SAK EMKM dan akan menerapkannya dikemudian hari untuk menjalankan bisnis UMKM yang sudah berjalan hingga saat ini

ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Aan Kanivia; Isti Riana Dewi; Dewi Rahmawati; Kimiko Alberta Wibowo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1744

This study aims to analyze the impact of financial ratios on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange. The four financial ratios examined are Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). Data were obtained from the financial statements of companies listed on the IDX during the period 2020-2022. The analysis method used was multiple linear regression. The results of the study show that Debt to Equity Ratio (DER) has a negative and significant impact on stock returns, while Return on Equity (ROE) has a positive and significant impact on stock returns. However, Total Asset Turnover (TATO) does not have a significant impact on stock returns. The simultaneous test results indicate that all four independent variables (CR, DER, ROE, and TATO) collectively have a significant impact on stock returns. This research provides theoretical benefits for academics in expanding their understanding of the impact of financial ratios on stock returns. Additionally, the findings of this study have practical implications for companies, investors, and prospective investors in making investment decisions in the capital market.

The Analysis of Computerized Accounting Practicum: Study Case of Faculty of Economic, Universitas Catur Insan Cendekia Aditya Kurniawan Chandra; Sudadi Pranata; Gilang Putratama; Aan Kanivia; Mohammad Umar Fakhrudin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2712

The purpose of this study is to analyze and compare whether the computerized accounting laboratory is in accordance with computerized accounting practices in the work environment to support teaching and learning activities. The subjects of this study are Kantor Jasa Akuntan Langgeng, accounting lecturers, and accounting students. This is a qualitative study with a case study approach. The data collection techniques used for this study were interviews and observation. Based on the research that has been done, similarities between the two computerized accounting practices were found. The similarities found are from the workflow in general, such as data collection and database creation. Meanwhile, during the pandemic, learning can be done using online methods and also using blended learning methods.

Sosialisasi Penerapan SAK EMKM pada Kelompok UMKM di Kecamatan Patikraja Kabupaten Banyumas Aan Kanivia; Isti Riana Dewi; Sitta Nur Hajijah; Julian Saputri Purnamasari; Halim Setiawan
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5284

Perguruan Tinggi mengemban tugas Tridharma salah satunya dengan pengabdian kepada masyarakat. Kegiatan ini difokuskan pada sosialisasi yang berhubungan dengan akuntansi keuangan pada UMKM yang dikenal sebagai SAK EMKM. Penyusunan laporan keuangan berdasarkan SAK EMKM bertujuan untuk membantu serta mempermudah perancangan sistem akuntansi sederhana kepada pemilik usaha dalam membuat laporan keuangan. Adapun sasaran kegiatan ini yakni pemilik UMKM di Kecamatan Patikraja Banyumas. Metode yang digunakan pada kegiatan ini adalah ceramah dan simulasi untuk penerapan SAK EMKM. Hasil kegiatan penerapan SAK EMKM di Kecamatan Patikraja Kabupaten Banyumas ini, pelaku UMKM semakin memahami pentingnya laporan keuangan yang sesuai SAK EMKM dan akan menerapkannya dikemudian hari untuk menjalankan bisnis UMKM yang sudah berjalan hingga saat ini

Pengabdian Masyarakat International Workshop Kemandirian Anak-Anak Penyandang Disabilitas dalam Daily Living (Aku Bukan Sampah) Bersama SRC Holland untuk Masyarakat Indonesia Chandra Lukita; Amroni Amroni; Aan Kanivia; Lena Magdalena; Ridho Taufiq Subagio; Turini Turini; Agus Sevtiana; Wiwiek Nurkomala Dewi
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 4 (2022): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i4.2406

Children with disabilities in Indonesia still face various challenges in achieving independence in everyday life. Special attention is needed to provide adequate support so that they can overcome these obstacles and achieve their rights with dignity. The main focus of this international PkM activity is to introduce innovative methods and strategies that can increase their independence, with the main message "I'm Not Trash" as a call to recognize and respect the rights of children with disabilities. The aim of this activity is to increase the independence of children with disabilities in living their daily lives. The method of this international PkM activity is delivery of material, question and answer and evaluation. The result of this activity is an increase in the independence of children with disabilities in aspects of daily life. They gain new skills, both in caring for themselves, participating in daily activities, and in managing their lives independently.

Savings 2.0: Harnessing Technology For Better Financial Competence Chairul Suhendra; Aan Kanivia; Imran Imran
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10480

This research investigates the dynamics of financial competence among customers at Graha Bank Bengkulu, focusing on the roles of technology utilization and savings behavior, mediated by financial literacy. Utilizing a quantitative research design with a sample of 100 customers selected through random sampling, the study employs Smart PLS (Partial Least Squares Structural Equation Modeling) for data analysis. The results reveal significant direct effects of both technology utilization and savings behavior on financial competence, as well as a highly significant direct effect of financial literacy on financial competence. Additionally, technology utilization demonstrates a significant indirect effect on financial competence through financial literacy, while savings behavior does not exhibit a significant indirect effect. These findings underscore the importance of leveraging technological innovations and promoting financial literacy initiatives to enhance customers' financial competence and resilience. The study provides valuable insights for Graha Bank Bengkulu to develop targeted strategies and interventions aimed at empowering customers to navigate the complexities of personal finance effectively and achieve their financial goals.

Pengabdian Masyarakat International Workshop Kemandirian Anak-Anak Penyandang Disabilitas dalam Daily Living (Aku Bukan Sampah) Bersama SRC Holland untuk Masyarakat Indonesia Chandra Lukita; Amroni Amroni; Aan Kanivia; Lena Magdalena; Ridho Taufiq Subagio; Turini Turini; Agus Sevtiana; Wiwiek Nurkomala Dewi
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 4 (2022): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i4.2406

Children with disabilities in Indonesia still face various challenges in achieving independence in everyday life. Special attention is needed to provide adequate support so that they can overcome these obstacles and achieve their rights with dignity. The main focus of this international PkM activity is to introduce innovative methods and strategies that can increase their independence, with the main message "I'm Not Trash" as a call to recognize and respect the rights of children with disabilities. The aim of this activity is to increase the independence of children with disabilities in living their daily lives. The method of this international PkM activity is delivery of material, question and answer and evaluation. The result of this activity is an increase in the independence of children with disabilities in aspects of daily life. They gain new skills, both in caring for themselves, participating in daily activities, and in managing their lives independently.

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