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All Journal ETIKONOMI El Dinar Journal of Economics, Business, & Accountancy Ventura Owner : Riset dan Jurnal Akuntansi EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Performance JIA (Jurnal Ilmiah Akuntansi) JASF (Journal of Accounting and Strategic Finance) Budimas : Jurnal Pengabdian Masyarakat JRABA Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Community Service and Society Empowerment Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS
Ascaryan Rafinda
Faculty Of Economics And Business, Universitas Jenderal Soedirman
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Optimalisasi Laporan Keuangan dan Pajak Pada Lembah Patih Living Space & Eatery Purwokerto Permatasari, Santi; Setiyawan, Hendra; Isfanza, Nurmalita; Natalia, Helfi; Nugrahaningtyas, Ardila; Rafinda, Ascaryan
Journal of Community Service and Society Empowerment Том 2 № 03 (2024): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v2i03.1123

Abstract

Lembah Patih Living Space & Eatery as one of the places to eat or café located in Baturraden District, Banyumas Regency. The location of Lembah Patih is close to several tourist attractions in Baturraden. This strategic position is an opportunity for the surrounding community to develop businesses, and improve existing MSMEs. Through the optimization of financial and tax reports at Lembah Patih Living Space & Eatery Purwokerto, it is hoped that it can provide an understanding to Patih Valley stakeholders to optimize Patih Valley's business processes through financial recording procedures, and increase awareness and understanding related to calculating and reporting MSME taxes. The implementation of this community service activity is carried out through three stages, namely the planning, implementation, and evaluation stages. The main problems faced by Lembah Patih are recording financial statements that are not in accordance with accounting standards, recording Patih Valley assets that have not been implemented, and Patih Valley tax reporting that has not been implemented. Based on the problems that have been identified in partners, the community service team determines solutions or alternatives to optimize Lembah Patih's business processes by providing and explaining standard and simple financial report formats for Lembah Patih to try to implement, providing and explaining standard and simple asset recording formats, and providing ways to calculate MSME taxes and MSME tax reporting procedures. The implications of this community service implementation process are expected to be implemented by Lembah Patih gradually for the development of Lembah Patih Living Space & Eatery Purwokerto.
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH Rafinda, Ascaryan; Bahy Raihan Rauf; Eliada Hewiyanti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i1.57051

Abstract

This research aims to identify and analyze the interest in the adoption of fintech and e -commerce applications among Micro, Small, and Medium Enterprises (UMKM) actors in Kebumen Regency, which is influenced by risk factors, self-confidence, subjective norms, perceived ease of use, and perceived usefulness. The methods used include multiple regression analysis, t-test, F-test, and coefficient of determination. The results of this study indicate that (1) risk does not have a significant negative influence on the interest in adopting fintech and e -commerce, (2) self-confidence has a significant favorable influence on the interest in adopting fintech and e -commerce, (3) subjective norms do not have a significant favorable influence on the interest in adopting fintech and e -commerce, (4) perceived ease of use does not have a significant favorable influence on the interest in adopting fintech and e - commerce, (5) perceived usefulness has a significant favorable influence on the interest in adopting fintech and e - commerce.
PENDIDIKAN MENABUNG SEJAK DINI PADA RUMAH BACA ASMA NADIA TAMBAKSOGRA KECAMATAN SUMBANG KABUPATEN BANYUMAS Rafinda, Ascaryan; Mugiadi, Ridwan Putra; Evani, Elsa Saphira; Ermina, Rizka; Wiguna, Muhamad Wisnu Kusuma; Verrawati
Jurnal Edukasi Pengabdian Masyarakat Vol 3 No 4 (2024): OKTOBER 2024
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v3i4.5890

Abstract

Rendahnya tingkat literasi keuangan anak-anak hingga remaja menyebabkan pola hidup konsumtif dan ketidakmampuan pengelolaan keuangan yang bijak. Anak-anak cenderung menghabiskan seluruh uang saku yang dimiliki karena tidak diberikan pendidikan pentingnya menabung sejak dini. Pendidikan menabung sejak dini sangat penting diberikan kepada anak-anak karena kemampuan daya serap yang tinggi untuk menerima informasi, sehingga informasi yang mereka terima akan memiliki dampak kuat di kemudian hari. Kegiatan pendidikan menabung sejak dini dilaksanakan untuk memberikan pengetahuan mengenai manfaat dan cara menabung, sehingga anak-anak memiliki kebiasaan menabung. Pengabdian Masyarakat sosialisasi menabung dilaksanakan di Komunitas Taman Baca Asma Nadia, yang diikuti oleh anak-anak dengan rentang usia 6-12 tahun. Acara diawali dengan penyampaian materi terkait definisi menabung, pentingnya menabung, manajemen keuangan dan tips menabung. Selanjutnya diadakan menonton video film pendek menabung dan diadakan kuis interaktif dengan membagikan hadiah kepada anak-anak. Tidak lupa kami membagikan celengan kaleng dengan harapan bahwa setelah mengikuti sosialisasi ini, anak-anak akan langsung mulai menabung. Sosialisasi diadakan dengan pendekatan yang menyenangkan sehingga anak-anak tertarik dan mengikuti sosialisasi dengan baik.
PEMBERDAYAAN MASYARAKAT DESA SUNYALANGU DALAM MEMPERSIAPKAN PRODUK KAPULAGA UNTUK PASAR EKSPOR Gumintang, Bagas; Nikmah, Filda Khoirun; Rafinda, Ascaryan; Suroso, Agus
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 1 (2024): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.01.12654

Abstract

This community service activity was carried out in Sunyalangu Village with the aim of increasing the capacity and ability of residents in preparing cardamom products so that they are ready for export. The background of this activity is based on the village's abundant economic potential for cardamom commodities, but it has not been optimized for the international market. Through the participatory dialogue method, villagers are directly involved in cardamom digital marketing training. The material presented covered four main aspects: product standardization according to the requirements of export destination countries, product certification management, packaging re-branding and product variations, and international market access. Product standardization aims to ensure cardamom products meet strict international standards, while product certification focuses on official recognition that increases added value and consumer trust. Re-branding of packaging and product variations is designed to increase product attractiveness and diversification in the global market. Finally, the market access strategy aims to expand the range of cardamom products through effective distribution and marketing channels. It is hoped that through this activity, the residents of Sunyalangu Village will be able to improve the quality and competitiveness of their cardamom products in the international market, which can ultimately improve the economic welfare of the village.
PENGEMBANGAN KEWIRAUSAHAAN DAN LITERASI KEUANGAN RUMAH LITERASI ASMA NADIA Rafinda, Ascaryan; Suroso, Agus; Faturokhman, Agus; Gumintang, Bagas; Nikmah, Filda Khoirun
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.02.13130

Abstract

Early entrepreneurship education is one of the strategic steps to shape children's character and skills in facing the development of the times. This paper reviews the entrepreneurship education program at the Asma Nadia Reading House, Tambaksogra Village, Sumbang District, Banyumas Regency, which aims to foster entrepreneurial interest and skills in children. The activities include making crafts from used bottles, making snacks, financial management training, introducing e-commerce, and product photography and graphic design training. The results of these activities show a positive impact on creativity, a basic understanding of entrepreneurship, digital literacy, and children's awareness of the importance of financial planning. This entrepreneurship education program has fostered children's interest in entrepreneurship and is expected to be a reference for children to start entrepreneurship.
The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency Rubiyanty, Inggrid Marisca; Mubaroq, Afiq Chamim; Rafinda, Ascaryan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2400

Abstract

The aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals.
Evaluation of the Implementation of SAK ETAP in Recording the Financial Reports of the Services Savings and Loan Cooperative Mellinia, Salma Putri; Fadhila, Lulu Syifa; Rafinda, Ascaryan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2404

Abstract

Jasa Savings and Loan Cooperative is a member-owned cooperative established in the 1970s by small and medium entrepreneurs. Its purpose is to help small and medium entrepreneurs get loans as business capital. IAI endorsed SAK ETAP on 19 May 2009. SAK-ETAP is a finance accounting requirement for organizations that lack societal accountability issued by IAI that is to be applied by certain entities when they present their financial reports. Services Savings and Loan Cooperative is one example of a cooperative that applies SAK ETAP to its financial reports. The goal of the study is to investigate how the use of Financial Accounting requirements for Organizations Without Social Accountability in the compilation of financial reports at Pekalongan Services Savings and Loan Cooperative. This is because SAK ETAP is likely to assist Pekalongan Services Savings and Loan Cooperative prepare better financial reports. The study methodology applied is a descriptive method with a qualitative technique. The informants in this study were the head and staff of the accounting and fiscal section and the membership section. The amount of informants in this research was six people. The data that is utilized is both primary and secondary. Primary data was collected within interviews, observations, and documentation. Secondary data are acquired from the literature studies that have to do with the research object by utilizing cooperative data in financial reports, theoretical supporting books, and the outcomes of prior research. The findings indicated that Pekalongan Services Savings and Loan Cooperative had implemented SAK ETAP properly and entirely in its financial reports.
EXPLORING THE PARADOX OF MSME GROWTH DURING RAMADHAN Mubaroq, Afiq Chamim; Rafinda, Ascaryan; Setyorini, Christina Tri; Nasihin, Ihsan; Rahmajati, Emir Surya; Alhendi, Osama
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i1.29185

Abstract

This study aims to examine the dual impact of Ramadan on MSMEs in Indonesia, where increased consumer demand coincides with supply chain disruptions, rising costs, and logistical challenges. The research employs a qualitative descriptive approach with text mining techniques to collect data from various trusted online media sources. The findings indicate that while Ramadan creates significant economic opportunities for MSMEs, challenges remain in meeting market demand. This study highlights the paradoxical nature of this period, underscoring the need for strategic interventions from stakeholders to help MSMEs navigate the complexities of Ramadan. The implications also extend to policymakers, who must consider tailored support to maximize benefits while mitigating the challenges faced by MSMEs during this critical period.
Pemahaman Investasi Bodong bagi Pelaku Usaha Mikro di Indonesia Rafinda, Ascaryan; Suroso, Agus; Maisarah, Sausan Nuhaa; Sugiarto, Sugiarto; Rafinda, Ascariena
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.17088

Abstract

This community engagement initiative aims to enhance the understanding of micro-enterprises in Indonesia regarding the dangers of fraudulent investments, which are increasingly prevalent and often target small business groups with promises of high returns. The target audience includes micro-entrepreneurs in the [insert location], who typically have limited access to financial literacy and reliable investment information. The implementation methods involved face-to-face and online sessions, including awareness campaigns, interactive discussions, and simulations to identify characteristics of illegal investments. The results indicate a significant improvement in participants’ understanding of fraudulent investment schemes, the importance of investment institution legality, and preventive steps to avoid financial scams. This program also produced a simple educational module that can be independently used by micro-entrepreneurs. The activity underscores the importance of collaboration between academics, local governments, and financial institutions in strengthening the financial literacy resilience of the public, particularly within the vulnerable micro-enterprise sector.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL MANAGEMENT BEHAVIOR, USE OF E-COMMERCE, AND PRODUCT INNOVATION ON MICRO BUSINESS PERFORMANCE IN PURBALINGGA REGENCY Purbajati, Arya Dwi; Pratiwi, Umi; Budiarti, Laeli; Rafinda, Ascaryan; Sunarmo, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17344

Abstract

This research aims to analyze the influence of financial literacy, financial management behavior, use of e-commerce, product innovation on the performance of micro businesses in Purbalingga Regency. The research method used is a quantitative approach. The population in this study were all members of the Purbalingga Batik Craftsmen Forum Association, totaling 257 members. The sample in this research were members of the Purbalingga Batik Forum Association who are included in the micro scale category, have a business age of at least 3 years, and have social media to support their business. This research collects data by distributing questionnaires directly to respondents. The data analysis used in this research is multiple linear regression analysis. The conclusion of this research shows that financial literacy and financial management behavior have no effect on the performance of micro businesses in Purbalingga Regency. However, the use of e-commerce and product innovation has an influence on the performance of micro businesses in Purbalingga Regency. The implication of this research is that business performance can increase if business actors increase financial literacy, carry out good financial management behavior, maximize the use of e-commerce to expand markets, and carry out product innovation so that consumers have a variety of choices from the products offered.
Co-Authors ABDURRAHMAN HAFID Agus Suroso Agus Suroso Alhendi, Osama Aljafa, Hasan Amber Lumbantoruan Arofah, Triani Bagas Gumintang Bahy Raihan Rauf Bambang Agus Pramuka Bambang Agus Pramuka Barika, Christian Rotimi Christina Tri Setyorini Dijan Rahajuni Eliada Herwiyanti Eliada Herwiyanti Eliada Hewiyanti Ermina, Rizka Evani, Elsa Saphira Fadhila, Lulu Syifa Faturokhman, Agus Filda Khoirun Nikmah Halomoan Ompusunggu Halomoan Ompusunggu Hanifa Abyandani, Farah Hartikasari, Annisa Ilma Hasan Al Jafa Ikhsanudin, Muhammad Arif Isfanza, Nurmalita Juli Riyanto Tri Wijaya KIKY SRIREJEKI Laeli Budiarti LEGO WASPODO Lilis Siti Badriah Linda Nur Yunianti Maisarah, Sausan Nuhaa Mellinia, Salma Putri Mubaroq, Afiq Chamim Mugiadi, Ridwan Putra Muhammad Farid Alfarisy Mustafa, Rasyid Mei Nasihin, Ihsan Natalia, Helfi Negina Kencono Putri Nikunja Vasini, Ni Nyoman Nugrahaningtyas, Ardila Nur Afifah, Azahra Permatasari, Santi PIPIT FITRIA Poppy Dian Indira Kusuma Purbajati, Arya Dwi Purwaningtyas, Putri Purwaningtyas, Putri Putri Purwaningtyas Putri Purwaningtyas Putri Purwaningtyas Rafinda, Ascariena Rahmajati, Emir Surya Ramdhani, Pangeran Fajar Rasyid Mei Mustafa Rubiyanty, Inggrid Marisca Setiyawan, Hendra Sri Lestari Styorini, Christina Tri Sugiarto S Sunarmo, Agus Suprapto Suprapto Timea Gal Tri Nurhayati Triani Arofah Umi Pratiwi, Umi Verrawati Wiguna, Muhamad Wisnu Kusuma Yudha Aryo Sudibyo