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All Journal Jurnal Widya Manajemen & Akuntansi The Indonesian Accounting Review Ilmiah Manajemen Bisnis Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Ekonomi Bisnis J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) SULUH: Jurnal Abdimas INTEGRITAS : Jurnal Pengabdian Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan SENAPAS Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer
Dyna Rachmawati
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PEMBENTUKAN KOMUNITAS USAHA PENGOLAHAN HASIL LAUT DAN HASIL BUMI MASYARAKAT MANGGARAI BARAT - NUSA TENGGARA TIMUR Tulipa, Diyah; Rahmawati, Veronika; Rachmawati, Dyna; Srianta, Ignatius
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 4 No. 1 (2022): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v4i1.2949

Abstract

Labuan Bajo – Manggarai Barat – Nusa Tenggara Timur merupakan salah satu destinasi wisata yang banyak dikunjungi wisatawan yang hendak mengunjungi Pulau Komodo ataupun Wae Rebo. Pembangunan infrastruktur dari pemerintah dan banyaknya investor baik domestic maupun asing dalam membangun hotel dan tempat makan tidak memberikan dampak secara langsung bagi peningkatan ekonomi penduduk setempat. Desa nelayan Rangko merupakan salah satu desa yang berada dalam lingkungan pembangunan infrastruktur namun masih memiliki tata cara kehidupan tradisional dan berpenghasilan rendah. Survei awal dilakukan untuk melihat kondisi masyarakat dan potensi produk yang akan dikembangkan. Hasil survei menunjukkan hasil alam yang melimpah berupa gurita dan ikan menjadi sumber penghasilan penduduk. Namun penjualan hasil laut mentah memiliki harga jual yang relatif rendah. Oleh karena itu perlu adanya upaya untuk memberikan nilai tambah bagi produk olahan tersebut. Tujuan pembuatan produk olahan berbahan dasar ikan selain untuk meningkatkan perekonomian masyarakat juga digunakan sebagai produk oleh-oleh khas daerah Labuan Bajo. Kelompok kedua adalah masyarakat urban Labuan Bajo yang memiliki hasil bumi berupa pisang. Komunitas yang bergerak dalam pemberdayaan masyarakat urban di Labuan Bajo telah membuat produk keripik pisang namun belum dapat dikomersialisasikan. Oleh karena itu dilakukan juga pelatihan dalam pembuatan keripik pisang yang higienis dan sederhana namun dikemas secara modern. Pelatihan yang diberikan melalui video tutorial pembuatan produk olahan. Harapannya masyarakat dapat melakukan produksi secara mandiri dan menjual produknya pada mitra yaitu Denny’s Mart retailer setempat.
Implementas Mesin Pengering “Cabinet Dryer” pada UMKM “RISQI” Desa Curah Cottok, Kapongan, Situbondo, Jawa Timur andrew joewono; Adriana Anteng Anggorowati; Dyna Rachmawati; Lorensius Anang Setiyo Waloyo
Seminar Nasional Penelitian dan Abdimas Vol 1 No 1 (2023): Juni
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v1i1.7415

Abstract

The onion crackers produced by Mrs. Tutik are a micro-scale business in the cracker industry. This business has been established since 2016, Mrs. Tutik is an entrepreneur who has a desire to advance her business. However, they have not used more advanced (manual) production equipment (machines). Until now, Mrs. Tutik's crackers are only sold in the vicinity of the village, and village markets which are in the same area as Kapongan District.The food consumption pattern of the East Java population cannot be separated from crackers, which creates a large market opportunity for the "RISQI" MSME business. Data on the consumption of crackers by the Indonesian population in 2019 reached 200 tons per day. 25% of the consumption is supplied by large cracker companies, the difference is supplied by small and medium enterprises. Therefore, the business potential of "RISQI Crackers" (Tutik's mother) to develop is quite large.The potential and efforts to realize Mrs. Tutik's Kerupuk business in increasing her business capacity are carried out with mentoring activities starting from the stages of improving the production system and using production equipment that meets processed food production standards and business management system assistance. The assistance that will be carried out, namely: (1) increasing production capacity using an energy-efficient cracker drying machine, from 25 kg for each production, after the activity develops to 50 kg for one production, (3) assistance for preparing a simple cost analysis, (4) assistance to monitor sales activitiesCommunity service activities in the form of assistance to UMKM "RISQI" is an ongoing effort from the community development program that has been agreed in the MOU together with the village government of Curah Cottok, and is a downstream research result, the results of this Community Service are expected to provide outcomes in the form of increased production results from effectiveness production time, with the output of public service results.
PENINGKATAN KAPASITAS PRODUKSI PUPUK KANDANG DAN PENCATATAN KEUANGAN PADA KWT MAWAR Rachmawati, Dyna; Joewono, Andrew; Murdiyanto, Danang; Anggorowati, Adriana Anteng
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Desember
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v6i2.4960

Abstract

Kegiatan abdimas ini bertujuan untuk membantu memberikan solusi atas masalah yang dihadapi oleh kelompok wanita tani (KWT) Mawar yaitu (1) peningkatan kapasitas produksi, dan (2) pencatatan keuangan. KWT Mawar mempunyai kegiatan utama menanam sawi. Saat ini, KWT Mawar berupaya untuk memenuhi pupuk tanaman sawi dengan memproduksi sendiri. Kotoran kambing yang menjadi bahan utama pupuk kandang diperoleh secara gratis dari peternak kambing. Kotoran kambing tersebut dihancurkan dengan tenaga manusia, sehingga hasil produksinya hanya mencapai 75 kg per bulan. Padahal kebutuhan pupuk sebesar 250 kg per bulan. Metode pelaksanaan abdimas ini adalah pembuatan mesin komposter elektrik, pelatihan penggunaan mesin komposter elektrik, dan pendampingan untuk pencatatan keuangan. Pembuatan komposter elektrik didasarkan dari hasil penelitian salah satu anggota Tim Abdimas. Mesin komposter elektrik ini dapat mempercepat dan meningkatkan kapasitas produksi pupuk menjadi sebesar 900 kg. Kelebihan produksi tersebut dijual ke anggota KWT Mawar dan non anggota. Penjualan ini memberikan konsekuensi logis bagi pengurus KWT Mawar untuk mengadministrasikan pencatatan keuangan secara akuntabel. Solusi atas permasalahan ke-2 adalah pendampingan penetapan harga pokok produksi dan pencatatan keuangan sederhana berbasiskan MS Excel. Penetapan harga pokok produksi menggunakan konsep target costing. Hasil pendampingan menunjukkan bahwa biaya produksi untuk kemasan pupuk 5 kg sebesar Rp 11.560. Harga jual ditetapkan sebesar harga pasar Rp 13.000 untuk kemasan 5 kg. Ini memberikan tambahan penghasilan sebesar Rp 187.200. Pencatatan keuangan sederhana berbasiskan MS Excel mengakomodir kebutuhan pengurus KWT dalam mencatat dana titipan anggota dari hasil penjualan sawi. Dana titipan ini akan dibagikan ke para anggota pada saat bulan Ramadhan.     
Pendampingan Penyusunan Biaya Produksi UMKM Kerupuk Susmi Desa Curah Cottok Rachmawati, Dyna; Joewono, Andrew; Anggorowati, Adriana Anteng
SULUH: Jurnal Abdimas Vol 4 No 1 (2022): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i1.2984

Abstract

Susmi Cracker SME is located in the village of Curah Cottok, Kapongan District, Situbondo Regency, East Java. The SME has been carrying out its operational activities since 2017. The main product of the SME is onion cracker. Operational activities of making onion crackers are still traditional. Onion crackers are sold in bulk form by being consignment with traders in the market and sold directly from homes which are also the places of business. The selling price per kilogram set by the Susmi Crackers SME is IDR 12,000. The determination of the selling price is based on the purchase of ingredients for making onion crackers. The cost calculation still ignores the cost of transportation in, production equipment, and direct labor. Currently, Susmi Cracker SME is taking the slicing equipment and oven rent offer from BUMDes Dharma Pitaloka. This mentoring activity helps Susmi Cracker SME in preparing their production costs appropriately. This assistance uses a visual method to make it easier for Mrs. Susmi as an SME owner to understand the concept of production costs. The production cost per kilogram is Rp 6.750. Selling price is Rp 12.000 per kg, so that the gross profit margin is Rp 5.250 per kg.
Pembibitan Sawi Pakcoy dan Dampak Ekonominya di Kampung Sawi Malang Anggorowati, Adriana Anteng; Joewono, Andrew; Rachmawati, Dyna
SULUH: Jurnal Abdimas Vol 4 No 2 (2023): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i2.4244

Abstract

Kegiatan abdimas ini diawali dari kebutuhan mitra, Kelompok Wanita Tani (KWT) di Kampung Sawi Dusun Mondoroko Malang, yaitu penyiraman air untuk pembibitan tanaman sawi. KWT Mondoroko merupakan inisiator Kampung Sawi di dusun Mondoroko. Selama ini, bibit-bibit sawi pakcoy dibeli dari pemasok di sekitar dusun Mondoroko. Pembibitan sawi pakcoy dalam polybag mempunyai konsumen tersendiri. Hal ini yang mendorong KWT untuk mulai berpikir dalam mengembangkan pembibitan sawi pakcoy sendiri. Permasalahan yang dihadapi KWT adalah menarik air dari sumur bor pada lahan pembibitan. Tim pelaksana abdimas bersedia mendampingi mitra untuk menjawab permasalahannya tersebut, yaitu teknologi tepat guna berupa pompa air tenaga surya. Pompa air tenaga surya ini bertujuan untuk menarik air dari atas ke bawah. Kemudian, tim pelaksana abdimas juga membuatkan saluran air untuk penyiraman dengan model sprinkle. Pembibitan tanaman sawi ini memberikan dampak secara ekonomi bagi KWT. Kegiatan bidang ekonomi yaitu pencatatan keuangan dengan menggunakan program aplikasi SIAPIK. Hasil kegiatan abdimas ini adalah (1) peningkatan kemampuan teknik pengelola KWT dalam mengoperasionalisasikan pompa air bertenaga surya dan penyiraman model sprinkle, (2) kemampuan teknik pengelola KWT dalam memperbaiki pompa air dan penyiraman sprinkle apabila terjadi kendala, (3) kemampuan mengadministrasikan keuangan dengan program aplikasi SIAPIK, dan (4) kemampuan mengintrepretasikan laporan keuangan untuk pengambilan keputusan.
The Effect of Intellectual Capital Management on The Use of Management Accounting Practices in The SME Consumer Goods Industry in East Java Kristina, Natalia; Widyaningdyah, Agnes Utari; Rachmawati, Dyna
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p97-108

Abstract

Increased business competition of Small and Moderate Enterprises, SME, makes each business unit eager to compete. The business units realize the achievement by managing the intellectual capital accurately and making a decision based on information of Accounting Practice Management. This research aims to determine the influence of intellectual capital management toward the accounting practice management of SMEs in good consumable industries in East Java. The researchers took the sample with a non-probability sampling technique. Then, they analyzed the data with Ordinary Least Square regression (OLS). The respondents were SME doers. They were 126 respondents with various backgrounds. This research used other approaches by adding a controlled variable, the years of business. The results statistically found a positive and significant influence of intellectual capital management with accounting practice management. Thus, Small and Moderate Enterprises, while managing their intellectual capital maximally, could influence the implementation of accounting practice management to provide supportive information in making an organizational decision. On the other hand, the years of business in this research did not significantly influence managerial practice in SMEs.
The Relation Between The Intensity of Market Competition, Intellectual Capital, Management Accounting Practices in Coventional and Digital SME Rachmawati, Dyna; Kristina, Natalia; Chow Poh Ling
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2282

Abstract

This study investigates the difference of the impact of external and internal environment on the use of management accounting practices between conventional and digital SMEs. The use of management accounting practices assists the SMEs to make good decision. The aim of the study to test the relationship between intensity of market competition (external environment) and intellectual capital (internal environment) on the use of management accounting practices, so that the SMEs leverage their performance. The population of this research is conventional and digital SMEs in East Java. This study uses the convenience method as a sampling technique. The data collection results are 179 SMEs consisting of 127 conventional and 52 digital SMEs. The test results with SMART-PLS show that (1) the intensity of market competition has a positive effect on intellectual capital both conventional and digital SMEs, (2) intellectual capital has a positive effect on traditional MAP and on contemporary MAP both conventional and digital SMEs, (4) traditional MAP has a positive effect on business performance in conventional SMEs, and (5) contemporary MAP has no effect on business performance in digital SMEs.
Peranan Keputusan Hedging dalam Hubungan Risiko Nilai Tukar Rupiah dan Growth Opportunity terhadap Profitabilitas Gabriela Santoso; Dyna Rachmawati
E-Jurnal Akuntansi Vol 31 No 10 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i10.p19

Abstract

This study aims to examine and analyze the effect of the risk of rupiah exchange rate and growth opportunity on profitability with hedging decisions as moderating variables. The risk of rupiah exchange rate is measured by exchange rate exposure, growth opportunity is measured by comparing MVE and BVE, and hedging decisions are measured by the dummy method, and profitability by net profti margin. The object of research used is manufacturing companies listed on the IDX during 2017-2019 periods. The sample selection used purposive sampling. Data analysis used linear regression analysis technique and MRA. The results showed that the risk of rupiah exchange rate had no effect on profitability, hedging decisions reduced the negative effect of the risk of rupiah exchange rate on profitability, and growth opportunity had a positive effect on profitability. Keywords: Risk of Rupiah Exhange Rate; Growth Opportunity; Profitability; Hedging Decisions.
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS Dyna Rachmawati
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.440

Abstract

This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.
ANALISIS PERBEDAAN MODAL INTELEKTUAL ANTAR INDUSTRI: PERBANKAN, TELEKOMUNIKASI, DAN MANUFAKTUR Novie Erawati Suwiji; Dyna Rachmawati
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2535

Abstract

Development of information technology in the era of globalization make the business environment more dynamic. Compa-nies need a resource that can provide a competitive advantage for the company to be competitive in the business environment, namely intellectual capital. Many studies have proven the benefits of intellectual capital in various industries. Almost every in-dustry has felt the impact of the increase in intellectual capital (Luthy, 1998). But the characteristics of each industry is different, then the intellectual capital investment will be different. The hypothesis that emerged in research on certain industries have dif-ferent intellectual capital with other industries. Therefore, this study aims to demonstrate empirically the intellectual capital dif-ferences between industries, namely banking, telecommunications, and manufacturing with two methods that VAICTM and con-tent analysis. The object of this research is the corporate banking, telecommunications, and listed on the Stock Exchange in 2014 with a sample of 143 companies selected by purposive sampling technique. Hypothesis testing using different test average (inde-pendent sample T-test). The research proves that there is a difference between the intellectual capital of the banking, telecommu-nications, and manufacturing industry with content analysis. While the method VAICTM only proves that there is a difference between the intellectual capital of the banking and manufacturing industry. Analysis report of VAICTM method proves that the manufacturing industry has the intellectual capital that is higher than the two other industries. While content analysis method proves that telecommunications industry has the intellectual capital that is higher than the banking and manufacturing industry.
Co-Authors Adriana Anteng Adriana Anteng Anggorowati Agnes Utari Widyaningdyah Andrew Joewono Andrew Joewono, Andrew Anjelina Anjelina Antonius Susanto Chatarina Dian Indrawati Chow Poh Ling Cicilia Erna Susilawati Crescentia Shelfina Diyah Tulipa Esa, Ariston Oki Ester Putri Gita Pratiwi Gabriela Santoso Handayani, Nenik Hari Y, C. Bintang Ivan Gunawan Kristina, Natalia Laiman, Sean Jonathan Lorensius Anang Setiyo Waloyo Malehere, Mario Marvin Putra Martina Dwi Puji Astri Ongkorahardjo Matias Andika Yuwono Michelle Soegiharto Murdiyanto, Danang Mylano, Efferin Artjan Nathania Sandra Nenik Handayani Novie Erawati Suwiji Palit, Wilthy Clinton Freinadementz Pranjoto, Hartono Robik Anwar Dani Soegiharto, Michelle Srianta, Ignatius Suseno, Thomas Putut Indarto Suwiji, Novie Erawati Thomas Indarto Putut Suseno Veronica Puspitasari Veronika Rahmawati Winarto, Kezia Wirawan, Grace