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All Journal JAIM (Jurnal Abdi Masyarakat) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Kajian Moral dan Kewarganegaraan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Creative Student Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Prosiding Seminar Nasional Pascasarjana Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Pengabdian Bersama Masyarakat Indonesia Jurnal Kajian Dan Penalaran Ilmu Manajemen JAKBS Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Prosiding Seminar Nasional dan Call For Paper Kebidanan Universitas Ngudi Waluyo Neraca Manajemen, Akuntansi, dan Ekonomi PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal AFIAT Indonesia Economic Journal Scripta Economica: Journal of Economics, Management, and Accounting
SRI RAHAYUNINGSIH
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Transportation Other

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Analisis Laporan Keuangan Dan Strategi Pengelolaan Yang Efektif Pada UMKM Telur Gulung Nesa Mia Kaasandra; Nur Imroatus Sholikah; Annisa Trimur Fadila; Lufvi Selvia Febriabti; Eva Elysa Putri; Sri Rahayuningsih
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2671

Abstract

Financial reports are information records of an entity that can describe the performance of UMKM in running their business in an accounting period, so that they can make business decisions for business development. According to Prastowo (2015: 3) The purpose of financial reports is to provide information regarding financial position, performance and changes in financial position for Companies (UMKM) which is useful for a large number of users in making economic decisions. This research aims to analyze the financial management strategy which includes planning for disbursement funds implemented by the Egg Roll UMKM. The type of research used is a qualitative descriptive data analysis method. The data sources used are primary data and secondary data conducted through interviews and documentation. There are various strategies implemented by egg roll UMKM so that the business they start can develop and be successful, one of which is recording all financial transactions of their business so they can see the loss/profit from the sale of egg rolls
Penerapan Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing untuk Menentukan Harga Jual pada UD. Jati Makmur di Jombang Andrean Salasa; Sri Rahayuningsih
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3082

Abstract

The results of the data analysis show that the Cost of Production for the order of 31 units of school desks according to UD's calculations. Jati Makmur is Rp. 4,433,000, while according to the calculation of the job order costing method of Rp. 5,557,234, the Cost of Production for the order of 31 units of school chairs is Rp. 3,002,000, while according to the calculation of the job order costing method is Rp. 4,226,234. The Cost of Production calculated using the job order costing method is higher than according to UD's calculations. Jati Makmur, this is because the job order costing method is more accurate, all costs are clearly detailed, be it direct raw material costs, direct labor costs, and overhead costs, so that there is a difference in the Cost of Production caused by UD. Jati Makmur did not detail and group the components of production costs, namely the cost of raw materials, direct labor costs, and overhead costs. An inaccurate calculation of the Cost of Production will affect the determination of profits to not be in accordance with the company's wishes.
Pengaruh Pelatihan Pasar Modal, Return Investasi, Persepsi Risiko, dan Literasi Keuangan Terhadap Minat Investasi Melalui Aplikasi Online Pada Generasi Z. Sri Rahayuningsih; Dyah Rini Prihastuty; Kamilatur Ro’fati
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1481

Abstract

The purpose of this study was to see whether there was any influence from capital market training, investment returns, risk perceptions, and financial literacy on the z generation's investment interest. The method used in this research is a quantitative research method. With a questionnaire data collection tool, with a population of generation z at the University of 17 August 1945 Surabaya Faculty of Economics and Business. The results of this study are that there is an effect of capital market training (X1) on the z generation's investment interest, there is an effect of investment return (X2) on the z generation's investment interest, no effect of risk perception (X3) is found on the z generation's investment interest, and there is an influence of literacy finance (X4) to investment interest in generation z. But if tested Simultaneously all Variables have a Significant effect.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan Sri Rahayuningsih; Cornellius Nathanael Hartanto; Ratna Sefitriya; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2436

Abstract

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.
Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul Naila Syifa Azahra; Nensi Rahma Nor Hakiki; Citra Helena Rahmawati; Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.2980

Abstract

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.
Kelompok Usaha Kecil Pembibitan Tanaman Bunga di Banyuurip Gresik Dyah Rini Prihastuty; Sri Rahayuningsih
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 1 No. 4 (2023): Oktober : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v1i4.141

Abstract

The purpose of this Partnership Program for People is to provide Appropriate Technology for Small Businesses engaged in flower plant nursery. The target of this partnership program for the community is business owners in the field of flower plant nursery. The problem faced by flower plant nursery SMEs is the absence of appropriate equipment or technology in supporting flower plant nursery activities, besides that business management practices have not been touched in doing business, for example simple financial painting and promotion through social media. The proposer of the partnership program in the community agreed with partners to procure appropriate technology in the form of water reservoirs in the implementation of flower plant nurseries, in addition to providing training and assistance in business management and promotion. The operation of the water reservoir will facilitate watering of flower plant seedlings, so that productivity increases. The provision of business management training and assistance has also increased its sales turnover, so that the welfare of flower plant nursery SMEs can be better.
Pemberdayaan Mahasiswa Prodi Akuntansi Untuk UMKM Melalui Program Konsultasi Penyusunan Analisis Laporan Keuangan Pada UMKM Radjanya Pisang Amalia Tizka Zhahrina; Nevanda Julya Rizki; Ni Putu Ayu Sinta Widiasih; Feriona Ayurizta Iliyas; Amelia Wardatus Rizki; Sri Rahayuningsih
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 2 No. 3 (2024): Juli : Jurnal Pengabdian Bersama Masyarakat Indonesia
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v2i3.428

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) selalu menarik untuk dikaji, bukan hanya dari aspek ketahanan, aspek pembiayaan, perolehan pinjaman atau dari aspek manejerial usaha. Pengembangan secara internal yang dari UMKM “Radjanya Pisang” ini berasal dari tabungan pribadi yang dikelolah semaksimal mungkin dengan modal yang cukup kecil. UMKM Radjanya Pisang ini memanfaatkan buah pisang sebagai bahan baku yang paling dasar dalam penjualannya. Alasan dari UMKM Radjanya Pisang memilih pisang ialah karena pisang memiliki daya tarik yang luas di berbagai kalangan usia. Oleh karena itu, akhirnya pemilik usaha, Bayu Surya Ramadhan, memutuskan untuk mengembangkan berbagai olahan jajanan berbasis pisang, seperti pisang keju, pisang roll, piscok, dan sebagainya. Dengan memanfaatkan teknlogi yang semakin berkembang selain menerima pesanan secara offline UMKM “Radjanya Pisang” juga menerima pesanan secara online di platfrom seperti GrabFood. Di sini kami menggunakan metode penelitian kualitatif yang mana kami melakukan wawancara secara langsung bersama owner UMKM "Radjanya Pisang". Kami berharap melalui konsultasi dan jurnal laporan yang kami buat ini, dapat memberikan implikasi positif baik bagi kami sebagai tim penyusun maupun para pembaca yang membacanya.
ANALISIS LAPORAN KEUANGAN OLEH MAHASISWA PROGRAM STUDI AKUNTANSI PADA UMKM PATUNG GYPSUM Duwi Lestari; Rafif Putra Wiryamanta; Maurheen Queena Hamada; Silvi Kurnia; Ikhsani Fajrul Mubarok; Sri Rahayuningsih
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Small and medium-sized enterprises (SMEs) are a type of enterprise that can contribute and play a real role in the economic sector of a country. Many UMKM entrepreneurs manage their without having the knowledge or skills of good business management and finance. One of them at the UMKM Gypsum Statue who has never made a record of financial statements for his business. This type of research is qualitative research. Data sources are obtained from interviews and observations. The results of the research are known that the financial report on UMKM is still simple by carrying out the registration of transactions that often occur in the business and SAK is still not understood by the perpetrators of UMKM. The suggestion from the results of this study is that UMKM should carry out monthly or periodic financial records. In addition, we also suggest that UMKM Gypsum Statue use social media as a means of promotion to increase sales.
PENGARUH MAHASISWA TERHADAP KEMAMPUAN MENGELOLA KEUANGAN UMKM BERDASARAN SAK EMKM BAROKAH FROZEN FOOD Tyas Indrayanti; Dian Pramesti Agustina; Tsinta Dewi Aryaningtyas; Andini Putri Bandiah; Isnani Evita Fauziah; Sri Rahayuningsih
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Financial Accounting 2 course is a skill course and a continuation of the Introduction to Accounting course. The Financial Accounting 2 course will study equity and liability material. Financial information has the function of knowing a person's financial condition during a certain period in financial reports. Every MSME has the right to make financial reports that are accurate and comply with accounting standards. Research aimed at assisting MSME entrepreneurs in preparing financial reports according to applicable standards. This research was carried out at the Barokah Frozen Food UMKM in Nginden V A, Surabaya, which has not yet formulated financial reports in accordance with SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities). Qualitative descriptive methods are used in observation, interviews and documentation. The factor that causes financial recording at Barokah Frozen Food to not work is due to a lack of understanding of financial reports. This research aims to determine the obstacles that occur in MSMEs in formulating financial reports according to the accounting standards that apply to SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities).
Penyusunan Laporan Keuangan Pada Usaha UMKM Ralisa Diah Indri Anggriyanti; Lisrotul Munawaroh; Cita Kesha Avrillianda; Daariin Dewi Nabiilah; Nanda Luftiah Cahya May Salva; Sri Rahayuningsih
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.155

Abstract

Financial reports contain information about a company's finances which can be used to assess the company's performance in a certain period, so financial reports are very important for business owners because financial reports can see the financial condition of a business and carry out performance evaluations in order to advance the business. Financial reports can also be applied to MSMEs in Indonesia. However, the obstacle faced by MSMEs is regarding financial reports. Many MSMEs do not make financial reports due to a lack of knowledge in the financial sector and a lack of awareness of the importance of financial reports in running a small business. This research includes a case study approach with qualitative methods, collecting and retrieving data in this research in the form of observation, interviews and documentation. The research results show that the problem in this research is the limited human resources in preparing financial reports.
Co-Authors A. Habib Abusiri Abusiri Achmad Alfin Nahdi Fadhulloh Adeanto Putra Satyatama Afi Aprillia Putri Aliatus Nurrochmah Amalia Tizka Zhahrina Amelia Indriani Puspitasari Amelia Wardatus Rizki Ananda Eka Agustina Anastasia Putri Andini Putri Bandiah Andrean Salasa Anggelina Wijaya Tan Annisa Nurul Pebriyanti Annisa Trimur Fadila Aprilia Tri Kurniawati Ataina Rusyda Fauziyah Aura Shavina Unnov Salsabilla Azzahra Najwa Debby Maharani Bela Septiana Cahya, Nindya Chava Annastasia Candra Cholifatun Nisa Christian Hadinata Hodianto Cita Kesha Avrillianda Citra Helena Rahmawati Cornellius Nathanael Hartanto Cynthia Tri Octavianti, Cynthia Tri Daariin Dewi Nabiilah Devina Shava Amalia Dewa Wahyu Aryanta Diah Indri Anggriyanti Diah kurnia sari Dian Pramesti Agustina Dian Rimayanti Diya Christyasari Duwi Lestari Dyah Rini Prihastuty Dyahnesa Harul Puspitaningrum Elfalina Magymai Elisabeth Lauboling Elmiano Artanto Epot Erong Eva Elysa Putri Farhan Aditya Febi Theresia Immanuel Febrika Nurfianti Feriona Ayurizta Iliyas Fitria Khasanah Gilbert Alexander Hendrik Sipahelut Hana Putri Zoe Herlina Manurung Herny Ria Mandag Hwihanus Hwihanus Ikhsani Fajrul Mubarok Indri Basiru Inung Vias Dras Tistian Hening Tyas Isnani Evita Fauziah Jayus Amirullah Parera Jeselin Devi Adesya Felandy Jestly Filiadona Divasyeni Beta Jihan Bintang Angely Kamilatur Ro’fati Lailatul Khusna Laras Vigna Radiata Lea Berliana Jeni Salih Lisrotul Munawaroh Lita Latianaa Lufvi Selvia Febriabti Lusia Mutiara Pratama Bulele M. Arsad Eka Adiyaksa Mahesa Mahesa Mahsa Alifyah Tsani Marlinda Ina Maurheen Queena Hamada Muhammad Nabil Fatwa Nabil Sada Amarie Naila Syifa Azahra Nanda Luftiah Cahya May Salva Natasha Anjanetee Pranata Natasha Anjanette Pranata Nensi Rahma Nor Hakiki Nesa Mia Kaasandra Nevanda Julya Rizki Ni Putu Ayu Sinta Widiasih Nia Ananda Rahma Wati Nicho Candra Hariyanto Putra Nur Imroatus Sholikah Nur Rohmatul Fitriya Nurfadilah Nurfadilah Olivia Lovina Hermanto Prisca Trifena Puspita Putri Imeldatus Sholeha Putri Nur Aini Qhuluqi Alya Rachmad Ibrahim Radhika Ayu Maulidia Rafif Putra Wiryamanta Rahma, Naufa Aulia Ratna Sefitriya Reginata Saharany Kustanti Revalina Dwi Anggita Risca Olivianti Rosa Andinar Bintang M Rosaidina Syafira Salwa Toha Silvi Kurnia Sinta Tri Hapsari Sirilia Sesilma Jinate Ruben Siti Amaliyah SITI FATIMAH Suci Cahyani Sudarynianto Nurathaya Sutarto Sunarti Sutikno, Allesia Putri Wijaya Tanya Tata Putri Srikandi Trifena Hanayomi Sutanto Tsinta Dewi Aryaningtyas Tyas Indrayanti Uci Oktavia Veithzal Rivai Zainal Via Wahyuningtyas Viery Erlangga Nugraha Wahyu Adi Nugroho Wahyu Kristiningrum Widodo, Silvi Rushanti Widya Kusuma Wardani Willie Xaperius Alberto Yoga Hutama Wicaksana Yuli Kurniawati Sugiyo Pranoto Yunita Oktavia Wulandari