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Pengabdian Masyarakat Bagi Wisata Bojong Asri Tangguh dan Berdaya Saing Setyawan, Agustinus Hary; Nugraeni, Nugraeni; Wafa, Zaenal
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 2, No 4 (2023): December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v2i4.250

Abstract

This community service program aims to develop Wisata Bojong Asri as an education and marine environment-based destination. Bojong Asri, located near Pantai Depok in Bantul, Yogyakarta, has several problems from financial monitoring, tourist service dan the place branding. The problems need the solutions through several programs. The engagement programs involves three key aspects: marketing through social media, bookkeeping, and English tour guides training. This community service was conducted through three stages as the method of this community service: training, mentoring, and evaluation. The social media branding and marketing training helped the Bojong Asri team to create and manage various platforms effectively. Additionally, the bookkeeping training improved their financial management skills. Finally, tour guide training focuses on basic english speaking skills for tour guides and how to guide foreign tourists well. This engagement not only impacted to Bojong Asri's development but also enhanced the overall image, income and revenue generation of the tourism destination.
STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA Nugraeni, Nugraeni; Budiantara, M.
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris, efek dari penerapan standar akuntansi pemerintah pada kualitas laporan keuangan dan implikasinya terhadap akuntabilitas kinerja.. Penelitian ini dilakukan di Yogyakarta pejabat pemerintah kota pendidikan. Ada tiga variabel yang digunakan dalam penelitian ini yaitu standar akuntansi pemerintah, kualitas pelaporan keuangan dan akuntabilitas kinerja. Analisis data yang digunakan adalah program statistik Paket untuk Ilmu Sosial (SPSS) versi 19. Hipotesis pengujian digunakan analisis jalur. Hasil penerapan variabel standar akuntansi pemerintah mempengaruhi kualitas laporan keuangan, tetapi tidak secara langsung mempengaruhi akuntabilitas kinerja. Laporan keuangan yang berkualitas menengah secara langsung mempengaruhi akuntabilitas kinerja. Struktur baru terbentuk dari analisis jalur didukung oleh bukti empiris.
DESENTRALISASI DAN SISTEM PENGENDALIAN AKUNTANSI KE ARAH KINERJA MANAJER KANTOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING Nugraeni, Nugraeni; Budiantara, M.
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris , apakah desentralisasi pengambilan keputusan dan kontrol sistem akuntansi memiliki dampak positif dan signifi kan terhadap kinerja manajer kantor dan untuk menguji apakah locus of control dapat berfungsi sebagai variabel moderasi pada hubungan antara desentralisasi dan terhadap kinerja sistem kontrol akuntansi manajer kantor Penelitian yang dilakukan pada manajer kantor : kantor kepemimpinan , sub - pemimpin , dan karyawan di kantor administrasi Pendidikan , Pemuda dan Olahraga Satuan dan Pelayanan Teknis ( UPT ) di Sleman Yogyakarta Yandik . Ada 4 variabel yang digunakan dalam penelitian ini adalah desentralisasi , akuntansi sistem kontrol , locus of control , dan manajer kantor . Analisis data yang digunakan adalah program Statistical Package for Social Science ( SPSS ) versi 19 . Pengujian hipotesis yang digunakan adalah Analisis Regresi Sederhana & Sedang Analisis Regresi ( MRA ) . Hasil desentralisasi dan sistem kontrol variabel mempengaruhi manajer kantor akuntansi peningkatan kinerja , menjadi lokus variabel kontrol tidak dapat berfungsi sebagai variabel moderating pada hubungan antara desentralisasi dan kontrol sistem akuntansi terhadap kinerja manajer kantor .
PROFITABILITAS, LIKUIDITAS DAN INTELLECTUAL CAPITAL SEBAGAI DETERMINAN KINERJA KEUANGAN BADAN LAYANAN UMUM Mubarok, Nurul Islami; Nugraeni, Nugraeni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6587

Abstract

This study investigates the determinants of financial performance in the under-researched Goods/Other Services cluster technical sub-cluster of Indonesian Public Service Agencies (BLUs). Although BLUs were formed to enhance public service delivery through greater financial flexibility, the factors driving their financial self-sufficiency in specialized sectors remain unclear. Using a quantitative approach with multiple linear regression, this research analyzes a balanced panel dataset from eight BLUs over the 2018-2023 period (48 firm-year observations). Financial performance is measured by the ratio of operational revenue to operational expenses (POBO). The findings reveal that profitability (Revenue on Asset - RoA) has a significant positive effect on financial performance, confirming that efficient asset utilization is crucial. Conversely, liquidity (Current Ratio) exhibits a significant negative effect, suggesting that excessive holdings of liquid assets act as a performance drag due to high opportunity costs. Most notably, Intellectual Capital (Value Added Intellectual Coefficient - VAIC) shows no significant impact, challenging the universal applicability of intangible asset theories in this asset-heavy, public sector context. This study concludes that strategies focused on cost efficiency, revenue optimization, and prudent cash flow management will yield the quickest and most measurable results. Investment in intellectual capital remains necessary as a long-term strategy; however, its impact may not be immediately apparent.
Pelatihan Pembukuan Sederhana Pada Pelaku UMKM di Desa Bawak Kecamatan Cawas Kabupaten Klaten Nabila Aulia Astari; Nugraeni Nugraeni
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2023): 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.v3i4.2312

Abstract

Financial bookkeeping is very important for every business. Financial bookkeeping produces financial statement that show profit or loss from the operational activities of a business. Small, micro and medium business in Bawak Village, Cawas District, Klaten Regency do not yet know and understand accounting. The problem was identified based on the interview during the observation stage. Based on these problems, the aim of this community service activity is to provide information and understanding about simple bookkeeping through a training activity. The methods used in this community service activity are 1) Observation,2)Training,3)Evaluation. This community service activity results in the owner business understanding the importance of financial recording and financial statement.
Pelatihan Pembukuan Sederhana pada Warung Bakso dan Warung Miayam di Kelurahan Canden Jetis Bantul Monika Weni Cahyasari; Nugraeni Nugraeni
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2023): 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.v3i4.2904

Abstract

Financial recording is very important and has many benefits for measuring performance in various business activities. Lack of knowledge in managing financial records is one of the obstacles in managing MSMEs at the sub-district level. The aim of this community service is to provide outreach regarding the importance of financial recording and provide training regarding simple financial bookkeeping. The method used during this service activity is observation and interviews, outreach and training, then evaluation and mentoring. The result of this service activity is that partners can understand the benefits and process of financial recording for the continuity of their business.
Strategy For Developing Creative Economy-Based Tourism Villages In Sleman District Rochmad Bayu Utomo; Ni Luh Gde Ana Pertiwi; Nugraeni; Dina Karista; Ilham Galih Dini Hari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6922

Abstract

This study was conducted to determine the existing tourism and creative economy villages that were developed and to formulate a strategy for developing tourism villages based on the creative economy. The data used are primary data in the form of information collected from tourism villages and secondary data in the form of support data from BPS, the Sleman Regency Tourism Office and social media. The techniques used in this study are data exploration, desk analysis, observation and FGD techniques. The results of the study indicate that tourism villages in Sleman Regency develop creative economic potential. In the formulation of a strategy for developing tourism villages based on the creative economy, there are several strengths, weaknesses, opportunities, and threats that are formulated. From the SWOT analysis, several alternative strategies and programs/activities have been produced that can be implemented and attempted to develop the potential of the creative economy in tourism villages in Sleman Regency, namely by improving infrastructure, training and developing human resources, product diversification and innovation and others.
Co-Authors Abdul Malik, Hanif Agustinus Hary Setyawan, Agustinus Hary Anggia Septie Ayu Lestari Anggriyani, Tassya Anjar Lestari, Miftah Yusti Asmara, Malika Yaffa Cakra Bamulki, Monika Basompe, Irene Margareta Binawan, Heribertus Christin Natalia Mani Diana Indah Sari Dina Karista Dwi Islamiyati Dwi Kurniani Eria Listia Putri Fabby, Zidan Muhammad Fabhi Nur Laksana Falensia Ontolay, Chelsea Farrand, Muhammad Teguh Fiorentina Br Sebayang Gajali, Ahmad Hanna Renita Putri Ika Wulandari Ilham Galih Dini Hari Indah Susilawati Indah Susilawati Irene Margareta Basompe Isnaeni, Devi Shinta Nur Karista, Dina Kiki Saputri Kiki Saputri Kristin*, Maria Alicia Kristina Deventy Eduk Lado, Vinsensius Engelbertus Laiven Harnesto Sagala Lestari, Anggia Septie Ayu Lestari, Miftah Yusti Anjar Liandan Setyadi, Dayu M. Budiantara, M. Malika Yaffa Cakra Asmara Maria Alicia Kristin Martinus Budiantara Maru, Maria Rineldis Mifah Khaerunnisyah Miftah Yusti Anjar Lestari Monika Weni Cahyasari Mubarok, Nurul Islami Muhammad Budiantara Muhammad Ramadhan Mokodompit Nabila Aulia Astari Nabilah Hasyyati Winda Pratiwi NENTA, YOSEP ARMANDO Ni Luh Gde Ana Pertiwi Nindya Pranandisya Nor Laili Fitri Ameliah Noviani Saputri Nugrahaeni, Ronalisti Adeva Paramitalaksmi, Ratri Poodo, Fadhilah Ratri Paramitalaksmi Ratri Paramitalaksmi Rio Susanto Rochmad Bayu Utomo Sari, Enita Melisa Sari, Maria De Rosari Manek Sepiana, Anisyah Setiyoko, Agus Seto Budi Pamungkas Sevina, Fanreza Budi Silvi Salsabila Cahyani Sitinjak, Rico Dafin Sri Hartutik Sulaymah, Vivin Sundari, Kurniati Susana Peni Teluma Tri Oktiyanti Trirahmadi Minsyahnaz Tukan, Lukas Kopong Ulfiyatus Sayiah Ulfiyatus Sayiah Ummu Zahrotun Veronika, Pingki Wafa, Zaenal Wahyudi, Addina Wenseslaus Lakonawa Willinjilani Sepdika Windyaningsih Dwi Astuti Wulan Intan Ihatal Janah Zaenal Wafa Zaenal Wafa Zaenal Wafa Zaenal Wafa Zubaidah, Azza Nur