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<![CDATA[KEMANDIRIAN DAN EFEKTIVITAS PEMERINTAH DAERAH DIMASA PANDEMI COVID 19 ]]>
<![CDATA[Nugraeni Nugraeni]]>;
<![CDATA[Ratri Paramitalaksmi]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 1: Mei 2022 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v8i1.2337
<![CDATA[Ketercapaian pengelolaan keuangan di daerah dapat menunjukan apakah dikelola secara ekonomis, efisien dan efektif serta transparansi dan akuntabel. Penyampaian laporan pertanggungjawaban keuangan daerah disusun berdasar PSAP No. 1 dilakukan oleh Pemda. Penyebaran Covid-19 di tahun 2020 sangat cepat, berdampak pada: kesehatan, ekonomi (makro , mikro), sosial dan termasuk anggaran keuangan negara dan daerah. Rasio keuangan digunakan dalam penilaian kinerja Pemda yaitu bagaimana mengelola keuangan daerahnya. Rasio yang dipakai dalam hal ini : Kemandirian dan Efektivitas. Metode Kualitatif deskriptif digunakan dalam penelitian ini dan tujuannya menggambarkan, meringkas berbagai fenomena tertentu. Hasilnya Rasio kemandirian rendah sebesar 50%, artinya sangat tinggi daerah bergantung pada bantuan pemerintah pusat, rendahnya sumbangan masyarakat di pembangunan daerah. Sangat efektif sebesar 70%, hal ini berarti Pemda dapat merealisasikan PAD yang direncanakan sesuai target.]]>
<![CDATA[Financial Literacy and Loan Terms Affect Msme Formal Credit Access ]]>
<![CDATA[Nugraeni Nugraeni]]>;
<![CDATA[Ratri Paramitalaksmi]]>;
<![CDATA[Zaenal Wafa]]>;
<![CDATA[Kiki Saputri]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v6i1.7433
<![CDATA[The rapid increase in Micro, Small and Medium Enterprises (MSMEs) in Indonesia is able to encourage economic growth. The existence of government policies on financing Micro, Small and Medium Enterprises (MSMEs) motivates Micro, Small and Medium Enterprises (MSMEs) entrepreneurs to be able to create a good financing system so as to affect the ease of accessing credit. Ease of access to formal credit is important because formal credit providers have more availability of funds than informal credit providers. Access to formal credit carried out on Micro, Small and Medium Enterprises (MSMEs) is also based on the banking behavior of Micro, Small and Medium Enterprises (MSMEs) entrepreneurs who are influenced by financial literacy. Various efforts made by the Office of Cooperatives and MSMEs of Sleman Regency, Yogyakarta Special Region, Indonesia in improving financial literacy include providing financial training that is analyzed for effectiveness in research. This study aims to determine the effect of financial literacy and credit requirements on access to formal credit by Micro, Small and Medium Enterprises (UMKM) in Sleman Regency, Yogyakarta Special Region, Indonesia. The method used in this study is a regression test. The results of this study show that financial literacy and credit requirements can affect access to formal credit by Micro, Small and Medium Enterprises (MSMEs) in Sleman Regency, Yogyakarta Special Region.]]>
<![CDATA[Pelatihan Dan Pendampingan Pencatatan Laporan Keuangan Berbasis Digital Pada UMKM Gudeg Mbah Djo ]]>
<![CDATA[Zainnita Julia Qhoirunnisa]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i2.246
<![CDATA[This community service activity was carried out to provide training and assistance regarding the preparation of financial reports for the Gudeg Mbah Djo UMKM in Kulon Progo Regency. In its financial records, the financial reports of UMKM Gudeg Mbah Djo are still recorded conventionally, so that there is often no clear separation between personal money and company money. Owners also do not know exactly how much profit or loss they have from the business they are running because so far it has only been ‘niteni’. The reason is because the owner still does not understand the importance of financial reports and the basis for recording them. From these main issues, it is necessary to carry out training and assistance for preparing financial reports for the Gudeg Mbah Djo UMKM.]]>
<![CDATA[Penerapan Pembukuan Sederhana Pada Usaha Warung Kelontong Di Desa Kalinongko Kabupaten Purworejo ]]>
<![CDATA[Sefica Putri Adelia]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i2.265
<![CDATA[A thriving economy based on the concept of populist economic development is largely derived from the MSME sector. The importance of insight into accounting greatly influences the success of running a business. However, many MSMEs in Indonesia do not apply accounting concepts in running their business. There are still many views that accounting does not need to be implemented among small entrepreneurs. Because of this, this research was conducted to determine the suitability of small entrepreneurs in applying the accounting concept carried out by the grocery shop entrepreneur Mrs. Paini in Kalinongko Village, Purworejo Regency. MSMEs in Indonesia play an important role in increasing the return on business and encouraging growth, strengthening the community's economy and expanding work networks. The grocery shop business is a type of MSME that has the potential to get profits quickly. This research is a field research that uses collection techniques through survey methods, socialization and direct training in the field. This activity begins with field observations, practices, and evaluations as well as reports. The results of this study indicate that the owner's knowledge of bookkeeping is still relatively low and many grocery shop owners do not understand the importance of applying accounting including bookkeeping and financial management so that many of them do not prepare financial reports but on the other hand they understand that bookkeeping is very important to implement. With this, they do not know the profit or loss they get.]]>
<![CDATA[Digital Marketing Sebagai Upaya Perluasan Pemasaran Pasca Pandemi Pada Produk UMKM Telur Asin DMN ]]>
<![CDATA[Vira Aulia]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): Mei : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/nusantara.v3i2.1022
<![CDATA[Kegiatan ini merupakan kegiatan pengabdian masyarakat yang dilakukan di desa Sumberarum, Kecamatan Moyudan, Kabupaten Bantul, Kota Yogyakarta pada salah satu Usaha Mikro Kecil Menengah (UMKM) yaitu UMKM Telur Asin DMN. Beberapa tahun yang lalu di Indonesia sempat mengalami krisis perekonomian yang disebabkan karena adanya pandemi COVID-19. Hal ini sangat berdampak bagi perekonomian masyarakat terutama pada sektor usaha kecil seperti UMKM. Setelah berbagai upaya dilakukan, sekarang perekonomian Indonesia sudah mulai pulih kembali salah satunya dengan adanya kemudahan dan keuntungan yang diperoleh oleh para pelaku UMKM melalui digital marketing. Tujuan kegiatan ini adalah untuk mengajarkan dan melatih para pelaku UMKM terutama pada UMKM Telur Asin DMN bagaimana cara memanfaatkan digital marketing untuk memperluas pemasaran produknya sehingga dapat meningkatkan pendapatan usahanya serta memiliki banyak konsumen dari dalam maupun luar daerah. Kegiatan ini dilakukan karena pelaku UMKM masih minim pengetahuan tentang digital marketing dan pemasaran yang masih menggunakan metode tradisional seperti dititipkan ke warung. Metode yang digunakan dalam kegiatan ini adalah survey, pembinaan, dan evaluasi. Kegiatan tersebut dilaksanakan dengan antusias yang positif dari UMKM Telur Asin DMN karena memiliki banyak manfaat bagi usahanya. Setelah dilaksanakannya kegiatan ini, diharapkan UMKM Telur Asin DMN dapat memperluas pemasarannya.]]>
<![CDATA[Pelatihan Pembuatan Laporan Keuangan Sederhana Pada UMKM ]]>
<![CDATA[Ria Pisensa Br Sembiring]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): Mei : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/nusantara.v3i2.1029
<![CDATA[Usaha Mikro Kecil dan Menengah merupakan salah satu solusi masyarakat untuk memenuhi kebutuhan sehari-hari. Usaha Mikro Kecil dan Menengah mempunyai banyak peran dalam mendukung perekonomian negara. Akan tetapi, masih banyak UMKM yang belum menggunakan akuntansi dalam kegiatan usahanya. Karenakan masih kurangnya pemahaman dan pengetahuan tentang akuntansi terkhusus di bagian laporan keuangan dan beranggapan bahwa akuntansi dan laporan keuangan tidak terlalu diperlukan dalam usaha. Untuk itu dilakukan pelatihan pembuatan laporan keuangan sederhana dengan bertujuan agar pemilik UMKM bisa membuat pencatatan laporan keuangan setiap bulannya. Setelah melakukan pelatihan dan memberikan pemahaman tentang akuntansi pelaku UMKM tersebut juga sudah mengetahui tentang seberapa pentingnya akuntansi terkhusus di bagian laporan keuangan pada usaha UMKM. Dari penyampaian materi tentang laporan kuangan terlihat bahwa pemilik UMKM tersebut sudah mulai memiliki keinginan untuk mencoba membuat laporan keuangan terhadap usaha yang sedang dijalankan. Dan sekarang pembuatan laporan keuangan juga sudah berjalan pada usaha UMKM tersebut.]]>
<![CDATA[Perbaikan dan Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi BukuKas Pada UMKM Usaha Minuman ME TIME BOBA di Kelurahan Kebumen ]]>
<![CDATA[Ahmad Shodikin]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): Mei : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/nusantara.v3i2.1084
<![CDATA[Abstarak Kegiatan pengabdian dilakukan untuk memberikan pendampingan tentang penyusunan laporan keuangan pada UMKM Usaha Minuman yang diberi nama ME Time Boba, usaha tersebut beralamat di kelurahan Kebumen kecamatan Kebumen Kabupaten. Dalam proses bisnisnya, laporan keuangan di Me Time Boba dicatat perhari dan tidak terstruktur dengan benar. Penyebab utamanya karena kurangnya kompetensi pemilik usaha minuman Me Time Boba di kelurahan Kebumen terhadap pembukuan laporan. Dari pokok masalah tersebut penting untuk dilakukan perbaikan dan pendampingan penyusunan laporan keuangan sehingga dapat mendorong usaha UMKM Usaha Minuman tersebut. Metode yang dipakai dalam kegiatan ini adalah metode pendampingan langsung penyusunan laporan keuangan menggunakan aplikasi BukuKas bagi mitra sampai berhasil diterapkan. Dianggap berhasil Ketika mitra mampu memahami perbedaan sebelum dan sesudah diberikannya pendampingan. Berdasarkan hasil kegiatan pihak mitra paham akan pentingnya melakukan pembukuan laporan keuangan dengan baik dan benar. Pengaruh dari kegiatan ini, berdampak pada laporan keuangan yang terstruktur seperti akun-akun pendapatan, pengeluaran dan laporan laba rugi dan pemahaman mitra terkait lapora keuangan yang akan disusun di tahun selanjutnya.]]>
<![CDATA[Pendampingan Pembuatan Laporan Keuangan Pada UMKM Berdasarkan SAK EMKM ]]>
<![CDATA[Rista Arimby]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.362
<![CDATA[One of the business sectors that is now starting to be controlled by many Indonesians is micro, small and medium enterprises (MSMEs). The main factor in boosting Indonesia's economy is estimated to be the micro, small and medium enterprises sector. However, many MSMEs still struggle to use their accounting skills in their daily business activities. This happens because of a lack of understanding and knowledge about accounting, especially in terms of preparing financial statements in accordance with applicable accounting standards, especially SAK EMKM, and business actors still think that the preparation of financial statements is not needed to run their business.. In order for MSME owners to prepare financial statements at the end of each recording period, support is provided to MSMEs in the form of assistance to prepare financial statements based on SAK EMKM. This activity not only helps in making financial statements but also provides knowledge about the importance of accounting, especially those related to making financial statements for business activities. The results of this activity show that MSME owners are interested in trying to apply accounting science in their business activities.]]>
<![CDATA[Prosedur Penggajian Pegawai Di Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia Daerah Pemerintah Kabupaten Sumba Tengah ]]>
<![CDATA[Ansgarius Umbu Kabalu]]>;
<![CDATA[Zaenal wafa]]>
<![CDATA[ Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 1 No. 3 (2023): September: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan ]]>
Publisher : <![CDATA[Politeknik Kampar ]]>
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DOI: 10.59061/masip.v1i3.348
<![CDATA[Compensation for employees of the Regional Personnel Agency and HR Development in Central Sumba Regency is the subject of this research. This research was designed as a qualitative descriptive study. Interviews, observations, and documentation are ways of collecting data; data reduction, draw data visualization, and analysis of stud results. The results showed that the researcher found a problem when inputting employee data by the salary treasurer, this was because the data provided was still done manually and a large number of employee data worked on by one employee is also one of the problems in the input process, because it is more prone to occur errors. based on the findings of a month-long research at the Office of the Staffing and Human Resources Development Agency in Central Sumba Regency. Practitioners came to the conclusion that as long as the payroll system was running quite well at the Office of the Central Sumba Regency Personnel and Human Resources Development Agency, there was still room for improvement and additions to ensure all components existed and functioned. properly to improve internal control.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Akses Keuangan Terhadap Perkembangan Usaha Mikro Kecil Menengah di Yogyakarta ]]>
<![CDATA[Roma Nanda Aprina Pardede]]>;
<![CDATA[Zaenal Wafa]]>
<![CDATA[ JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 1 (2024): Januari: Jurnal Pengabdian Masyarakat Nian Tana ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa ]]>
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DOI: 10.59603/jpmnt.v2i1.254
<![CDATA[Especially in Indonesia, MSMEs play a significant role in economic development and growth and are the largest economic actors in the country. This research aims to study how financial literacy and financial access impact the development of micro, small, and medium enterprises (MSMEs) in Yogyakarta. In addition, this research measures financial literacy and financial access for MSMEs in Yogyakarta. Owners and managers of small and medium enterprises (MSMEs), Pecel Lele Pak Sony and Warmindo Sinar Bahagia in Yogyakarta, are the samples for this research. Using qualitative methods, this research collects data through interview techniques. The level of influence of financial literacy and financial access on the growth of MSMEs in Yogyakarta is still low.]]>
