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MSMEs in Jatirasa, Bekasi: Design and Implementation of SAK-EMKM Financial Reports Using Microsoft Excel Sari Mujiani; Elan Kurniawan; Patriandari Soedarso; Rianto Irvan
Asian Journal of Community Services Vol. 1 No. 2 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

In the last two years, there has been an increase in the number of MSME actors during the Covid-19 pandemic. However, MSMEs' development is not accompanied by knowledge of financial statement preparation. MSMEs face a number of challenges, including: a) a lack of knowledge about the preparation of accountable financial statements; and b) a lack of soft skills training about the accounting system. The proposed community service activities are expected to solve problems, such as: a) providing soft skills in the form of knowledge about financial reporting; and b) providing training on the preparation of financial statements using a computerized accounting system. The goals of this activity are as follows: a) increasing awareness of accountability for every transaction carried out in its business operations; and b) being consistent and sustainable in preparing financial statements for future business continuity.

Penerapan Laporan Keuangan Berdasarkan SAK EMKM Berbasis Microsoft Excel pada Kanein Food di Jatirasa, Bekasi Elan Kurniawan; Muhammad Affar; Rianto Rianto; Alvina Dwi Octaviani
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i2.1666

Purpose: This study aims to help Kanein Food prepare financial reports based on SAK EMKM using an excel-based system, so that the preparation of financial reports becomes more effective. Method: The type of research used in this research is qualitative research. Source of data used in this research is primary data. Result: This study show that the preparation of financial reports prior to implementing the system at Kanein Food was still done manually and the recording was still general in nature. After implementing the system, the preparation of financial reports becomes more administrative and tidy, the preparation of financial reports also saves time because the results of financial reports appear automatically. Based on the results of testing the effectiveness of the system, the test produces an average value of 8 which means it is effective. It can be concluded that this system makes the preparation of financial reports at Kanein Food more effective and efficient. Limitation: Tthe number of respondents is only business owners and one employee who are both trained objects until they are proficient in operating the Microsoft Excel financial reporting application with contributions between the assistant and the mentor experiencing positive benefits in applying the Excel accounting software and can be sustainable.

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Real Estate dan Property Di Indonesia Elan Kurniawan; Windy Yuliana
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1012

This research aims to determine the influence of Intellectual Capital which consists of Human Capital Efficiency (HCE, Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) toward the financial performance of real estate and property companies listed in Indonesian Stock Exchange. The research populations are financial performance companies which are consistently listed in Indonesian Stock Exchange during the period 2010-2014. Which amounted 50 companies. The sampling technique used is purposive sampling technique. According to pre-defined criteria, the researcher obtains 20 sample companies. Type of data which is used is secondary data taken using the documnetation method through accessing the website www.idx.co.id. The data analysis technique which is used are simple regression and double regression analysis. The result of this research show that: (1) there is a positive and significant influence between Human Capital Efficiency (HCE) towards ROE, with a correlation coefficient 0,533, coefficient determination R2 is 0,284, (2) there is a positive and significant influence between Structural Capital Efficiency (SCE) towards ROE, with a correlation coefficient 0,471, coefficient determination R2 is 0,222, (3) there is a positive and significant influence between Capital Employed Efficiency (CEE) towards ROE, with a correlation coefficient 0,516, coefficient determination R2 is 0,266, (4) there is a positive and significant influence between Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) simultaneously towards ROE, with doubled correlation coefficient is 0,653, coefficient determination Adjusted R2 is 0,409

Analisis Pengaruh Faktor-Faktor Agency Cost Terhadap Kecenderungan Income Smoothing Pada Perusahaan Manufaktur Di Indonesia Elan Kurniawan; Indah Ayu Tri Subekti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1021

Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. Through multiple linear regression analysis is known that the variable company size, Debt To Equity Ratio (DER), Operating general administration (OGA)and Asset Turnover (ATO) has a significant influence on the practice of income smoothing. Adjusted R Square that shows value 0.112 indicates that 11.2% turning in income smoothing can be determined by the independent variables in this research, meanwhile the reminder 88.8% determined by other factors which not include this research. Parcial test showed that variable Net Debt o Equity ratio (DER) and Operating General Administration (OGA) has a significant influence on the practice of income smoothing. While the company size variable and Asset Turnover (ATO) has no effect on the practice of income smoothing

Pengaruh Set Kesempatan Investasi, Konservatisme dan Pertumbuhan Laba Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Indonesia Elan Kurniawan; Siti Nur Aisah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v2i1.1044

The purpose of this study is to obtain empirical evidence about the problem under study, namely "Effect of Set of Investment Opportunities, Conservatism and Profit Growth on Profit Quality in Manufacturing Companies Listed on the Stock Exchange for the Period of 2012-2016". The number of companies sampled in this study were 124 companies. Determination of samples in this study using purposive sampling technique. Testing the hypothesis in this study uses the method of multiple linear regression analysis using the SPSS 22 program. The results show that the investment opportunity set has a significant positive effect on earnings quality, conservatism has a negative but significant effect on earnings quality. And profit growth has a significant positive effect on earnings quality

DANA PIHAK KETIGA, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP PEMBIAYAAN MUDHARABAH DENGAN PEMBIAYAAN BERMASALAH SEBAGAI PEMODERASI Elan Kurniawan; Komisah Nurhidayah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v2i2.1286

This Purpose of this study aims to examine the effect of Third party funds, capital adequacy ratio and liquidity on mudharabah financing with non performing financing as Moderating in Islamic commercial bans in Indonesia for the 2014-2019. The Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the criteria set by panel data usage, 54 data can be processed. The analytical method used is multiple linear regression processed using Eviews 9. The results of this study indicate that: Third party funds have a positive effect on mudharabah financing, capital adequacy ratio have a positive effect on mudharabah financing, liquidity has no effect on mudharabah financing, Third party fund trough non performing financing have effect mudharabah financing.Capital adequacy ratio moderated through non performing financing has no effect on mudharabah, lLiquidity moderated through non performing financing has an effect on mudharabah financing.

Pengaruh Corporate Governance, Kepemilikan Institusional, Leverage dan Growth terhadap Tingkat Materialitas Sustainability Report Elan Kurniawan; Rani Astuti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i1.1533

The research aims to determine the influence of Corporate Governance, institutional ownership, Leverage and Growth of the industry level of Sustainability Report. The theory in this study uses the legitimation theory, which confirms that the company continues to strive to ensure that it performs in accordance with the frames and norms in the society and Environment in which the company resides, the sample uses the Purposive sampling method. The results of the research in the financial sector showed that Corporate Governance positively and significantly affect the level of materiality of the Sustainability report industry economic aspects, Leverage positive and significant impact on the level of Sustainability report industry aspects of economic performance, environmental performance and social performance. The results of the research in non-financial sector companies show that Corporate Governance positively and significantly affects the level of materiality of the Sustainability report industry environmental performance and negatively and significantly impact on The materiality level of Sustainability report industriality of economic performance, Growth affects positively and significantly to the level of materialities of the Sustainability report industry aspects of economic performance, environmental performance and social performance.

Pengaruh Kinerja Keuangan terhadap Pertumbuhan Penjualan Perusahaan Otomotif pada Masa Pandemi dengan Ukuran Perusahaan sebagai Variabel Moderasi Elan Kurniawan; Dio Satria BS
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1736

This study aims to determine the effect of financial performance on sales growth with company size as a moderating variable for automotive companies during the pandemic period on the Stock Exchange for the period 2016 to 2020. Based on the purposive sampling method, there were 12 companies that met the criteria. The results showed that: activity had a significant negative effect on sales growth, profitability had a significant positive effect on sales growth, liquidity had an insignificant positive effect on sales growth, activity moderated by firm size strengthened significant positive effect on sales growth, profitability moderated by firm size weakened no significant negative effect on sales growth and liquidity moderated by firm size weakens no significant negative effect on sales growth

REPUTASI UNDERWRITER, PRESENTASE SAHAM YANG DI TAWARKAN DAN PROFITABILITAS TERHADAP UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING Elan Kurniawan; Putri Novianti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2024

This study aims to determine the effect of underwriter reputation, percentage of shares offered, profitability on underpricing. The population in this study are companies that conduct initial public offerings and experience underpricing on the Indonesian stock exchange for the 2018-2020 period. The samples in this study were taken using a purposive sampling method with certain criteria. Based on the criteria that have been set, the sample used is a sample of 140 companies. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS. The results of this study indicate that: underwriter reputation has a negative effect on underpricing, the percentage of shares offered has a positive effect on underpricing, profitability has a positive effect on underpricing.

Analisis Market Value, Underwriter’s Reputation, Shareholding dan Underpricing Elan Kurniawan
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i1.3067

This study aims to determine the effect of Market Value, Underwriter's Reputation, and Public Share Ownership on Underpricing. The sample used in this study is the Manufacturing Sector Companies Conducting IPOs on the Indonesia Stock Exchange for the 2009-2021 period with 29 sample companies using the purposive sampling method. The analytical method used is multiple linear regression analysis which is processed using IBM SPSS version 26. The dependent variable of this study is underpricing which is measured using. The independent variables of this study are Market Value is measured by using total net income with shares outstanding, Underwriter's reputation is measured by ranking using an ordinal scale, and Public Share Ownership is measured by using the number of shares offered to the public divided by the number of shares outstanding multiplied by 100%. The results showed that partially market value and underwriter reputation had a significant positive effect on underpricing, while public share ownership had no significant effect on underpricing.

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