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PELATIHAN LAPORAN KEUANGAN CRISPY TASTY DESA KAVLING ANUGRAH LESTARI DI BEKASI UTARA Atika Rahmi; Raisya Puspa Septiani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.839-843

Pengabdian ini adalah implementasi dari kegiatan pengabdi untuk membantu para UMKM dalam membuat inovasi. Inovasi sangat bermanfaat dalam penegmbangan UMKM. Inovasi dari desa Kavling Anugrah adalah Crispy Tasty .Pengabdian ini di desa Kavling dengan memberikan pengarahan laporan keuangan Crispy Tasty dengan pengabdian ini diharapkan dapat membantu UMKM di Desa Kavling Anugrah Lestari

UPAYA MENINGKATKAN MOTIVASI BELAJAR DAN KREATIFITAS ANAK-ANAK DI PEMUKIMAN PEMULUNG DESA CIKETING DI ERA PANDEMI COVID-19 RAISYA PUSPA SEPTIANI
BALANCING: Accountancy Journal Vol 1, No 2 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

COVID-19 has become an epidemic, so governments in all countries have implemented lockdown or quarantine measures. As long as the epidemic is not over and the situation is improving. Online learning will continue to apply. The role of parents in online learning is very much needed in motivating children at home to stay enthusiastic about learning. However, not all parents are able to play a role in the online learning system at home. Every family condition has its own problems and limitations. One of them is a family who lives in a scavenger settlement. Suggestions and infrastructure in ciketing scavenger settlements do not support children in online learning. This research used qualitative approach with descriptive methods. Research informants were selected by purposive sampling. Research data were collected by observation, interview and documentation study. Despite the limited facilities and infrastructure, children in ciketing scavenger settlements have high learning motivation and creativity. This can be seen from the activities of the children doing joint learning activities at the post located in the ciketing scavenger settlement

PENGARUH KINERJA SISTEM KEUANGAN BANK SYARIAH TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (STUDI BANK UMUM SYARIAH 2016-2019) RAISYA PUSPA SEPTIANI; NURUL LAELANI
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

This study aims to examine the effect of the influence of financial performance which consists of Return To Asset (ROA), Financing of Deposit Ratio (FDR) and Operational Costs on Operating Income (BOPO) on the Profit Sharing Rate of Mudharabah Time Deposits. The population in this study is a Sharia bank registered on the Service Authority website Finance (OJK) 2016 to 2019. Data sources can be obtained from the official website of Otoritas Jasa Keuangan (OJK). Search Results www.ojk.go.id. as well as the website of Islamic Commercial Banks in Indonesia which were used as research samples. The sampling method used was a purposive sampling method. The number of samples in this study were 48 observations in 12 companies over a period of 4 years. The results of this study indicate that Return On Assets (ROA) has an effect on the profit sharing rate of mudharabah deposits and Operating Costs on Operating income (BOPO) have an effect on the profit sharing rate of mudharabah deposits.

ANALISIS PENERAPAN AKUNTANSI PADA UMKM TOKO PAKAIAN DI KECAMATAN BEKASI TIMUR BERDASARKAN KONSEP DASAR AKUNTANSI Raisya Puspa Septiani; Viola Saresia Kusuma
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

This research author did in the district of East Bekasi. In connection with this research, the object is a clothing store entrepreneur. And the population in this research is 20 clothing stores in the district of East Bekasi. The problems discussed in this study are how the application of accounting in the clothing store business in the district of East Bekasi has met the basic concepts of accounting. The purpose of this study is to find out if the application of accounting carried out by clothing store entrepreneurs has fulfilled the basic concepts of accounting in running their businesses. The data collection method that the author uses is structured interviews, documentation, and observation. While the data analysis used is a descriptive method. Based on the results of research and discussion, it can be concluded that the application of accounting carried out by clothing shop entrepreneurs in the East Bekasi district has recorded accounting and bookkeeping but is carried out very simply. The recording is still not right so it is not in accordance with the basic concepts of accounting.

BANK SAMPAH ASOKA DALAM PENINGKATAN PENDAPATAN MASYARAKAT CLUSTER IXORA Raisya Puspa Septiani
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Garbage is an environmental problem that until now there is no solution to in Indonesia. The waste bank is an effort to fix and improve the system waste management. The waste management system with a waste bank emphasizes recycling activities, especially plastic waste, cartons, cans, and so on. The purpose of a waste bank established in residential areas is to build public awareness of waste management, create a clean, healthy environment and change waste to be more useful in society such as making crafts and increasing additional income. With the Waste Bank, the benefits obtained from residents are being able to maintain cleanliness and environmental health, help the community's economy and build relationships between residents and build public awareness to care for the surrounding environment. This research used a qualitative approach with descriptive methods. Research informants were selected by purposive sampling. Research data were collected by observation, interview, and documentation study. The impact of the Ashoka waste bank program on the income of the community is that it can help the community to finance activities carried out in the environment without spending personal funds.

PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP DIVIDEN PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2021 Raisya Puspa Septiani; Tellyta Maulani
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.255

Profits and cash receipts are the most important issues management must consider and compare when making stock or cash payment decisions. Because the form of influence is positive, the greater the net profit obtained, the greater the dividend that will be distributed to investors. This research was conducted with the aim of clarifying profits and cash receipts by paying in shares or cash based on the commodity and consumer sectors listed on the Indonesian stock exchange for the 2018-2021 period. This study uses an associative approach with quantitative data types, where the data source used is data that is indirectly from the object. The population involved is commodity and consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This sampling procedure is a non-probabilistic sampling. The data analysis technique used is descriptive analysis, classical hypothesis testing, multiple regression analysis, and hypothesis testing. The results of this study indicate that while net income may not have a significant effect on cash dividends, operational cash flow has a significant impact on cash dividends. But at the same time, net profit and operating cash flow have a significant impact on cash dividends.

INTEGRASI FILSAFAT ILMU DALAM AKUNTANSI SYARIAH: MEMBANGUN ETIKA DAN KEADILAN DALAM PRAKTIK BISNIS SYARIAH Raisya Puspa Septiani; Asep Nurimam Munandar; Atika Rahmi
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 6 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i6.2023.3174-3184

Banyak literatur akuntansi menunjukkan bahwa hakikat akuntansi sebagai ilmu yang dibahas dari perspektif filsafat ilmu. Dari perspektif ontologi, filsafat ilmu merupakan dasar utama untuk merumuskan postulat akuntansi. Dari perspektif epistemologi, filsafat ilmu berperan penting sebagai dasar merumuskan obyek pengetahuan, deskripsi masalah, teori, metode, prinsip, standar, dan alat akuntansi. Artikel ini berusaha untuk mengeksplorasi kontribusi filsafat ilmu sebagai dasar pengembangan ilmu akuntansi padanag umumnya, dan pada khususnya ilmu akuntansi syariah. Filsafat Akuntansi Syariah menggunakan prinsip berkelanjutan terhadap praktik akuntansi, mengintegrasikan nilai-nilai etika, transendental, dan keberlanjutan. Dalam pandangan ini, etika menjadi dasar utama yang membimbing perilaku manusia dalam penggunaan informasi akuntansi. Akuntansi Syariah juga berperan sebagai alat akuntabilitas kepada pemangku kepentingan dan Allah SWT. Nilai transendental diakui sebagai hal yang melampaui dunia materi, menjadikan praktik akuntansi dan bisnis sebagai bentuk ibadah kepada Allah SWT dan upaya menciptakan kesejahteraan bagi seluruh alam. Akuntansi Syariah memiliki ciri-ciri khusus, termasuk penggunaan nilai etika sebagai dasar akuntansi, penekanan pada perilaku etis, sikap adil terhadap semua pihak, keseimbangan antara sifat egoistik dan altruistik, serta kepedulian terhadap lingkungan. Dalam menghadapi kelemahan fundamental ilmu pengetahuan modern yang cenderung mengesampingkan aspek-etika, normatif, dan spiritual, filsafat akuntansi syariah membuka ruang bagi inklusi perasaan, intuisi, nilai-nilai agama, dan kreativitas dalam konstruksi ilmu pengetahuan. Dengan mengadopsi nilai-nilai dan prinsip-prinsip ini, diharapkan akuntansi syariah dapat menciptakan peradaban bisnis yang adil, etis, dan berkelanjutan, memberikan manfaat tidak hanya bagi umat manusia, tetapi juga bagi alam semesta secara keseluruhan.

PENDAMPINGAN LAPORAN KEUANGAN UNTUK PENGUSAHA UMKM DODOL BETAWI, KELURAHAN BINTARA JAYA, BEKASI BARAT Atika Rahmi; Raisya Puspa Septiani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 7 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i7.%p

Salah satu pendorong ekonomi Indonesia adalah adanya kegiatan usaha mikro kecil dan menengah. Perekonomian Indonesia tidak terlepas dari kegiatan komersial yang dilakukan oleh perorangan maupun kelompok, dan juga berkaitan dengan usaha kecil, menengah dan mikro yang sebagian besar melakukan kegiatan perekonomian masyarakat Indonesia. Kegiatan ekonomi UMKM telah menciptakan lapangan kerja bagi masyarakat Indonesia dan juga membantu pemerintah dalam pengurangan pengangguran. Laporan keuangan merupakan laporan yang snagat bermanfaat. Pengabdian yang dilakukan didalam pengabdian ini adalah memberikan pendampingan laporan keuangan di kalangan Pengusaha Dodol khususnya Dodol Betawi. Pengabdian ini dilakukan dengan 1. Melakukan observasi 2) membina kelompok 3. Melakukan pendampingan. 4.melakukan evaluasi. Hasil dari pengabdian ini snagat berdampak bagi peningkatan efektivitas investasi di Pengusaha Dodol Betawi Bang Sain di Bintara Jaya, Bekasi Barat

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