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Yani, Prawita
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Human resources accounting optimization: A conceptual pathway to improve financial performance Sari, Juwita; Yani, Prawita; Pradhani, Fastha Aulia
Journal of Business & Banking Vol 13 No 2 (2023): November 2023 - April 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v13i2.4424

Abstract

This research discussed HRA’s impact on a company’s financial performance. Human Resource Accounting (HRA) is measured by using 16 indicators, while financial performance uses 4 indicators, which consist of return on assets (ROA), return on equity (ROE), firm size, and leverage ratio. The analytical method used is binary logistic regression. The result shows that none of the HRA indicators affect ROA, while the other three are still affected by HRA indicators. Employment report indicators and other employee benefits in HRA indexes significantly affect ROE. Human resource policy, human resource development fund, and superannuation fund affect firm size the most. The last leverage ratio is significantly affected by human resource policy. This research has implications for manufacturing companies to increase information transparency for investors in the capital market through the sustainability disclosure of periodical HRA reports. Meanwhile, it is recommended that the government take action to encourage HRA disclosure for public companies in Indonesia by making the standards and regulations needed.
PENGEMBANGAN USAHA BUMDESA MASYARAKAT MADANI SEJAHTERA DAN PELAPORAN KEUANGAN MENUJU PENCAPAIAN SDGs Khuzaini, Khuzaini; Yani, Prawita; Mukhlis, Iqbal Ramadhani
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 1 (2024): Vol 4, No 1 (2024) : Januari 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i1.4426

Abstract

BUMDES Masyarakat Madani Sejahtera is a business entity initiated by Desa Janti in Sidoarjo- East Java. However, recently BUMDES has an issue for not being able normally operate and provide financial statement as it used to. BUMDes has a retail business which sell daily items to the village. The community service team identify this issue and attempt to solve it. They developed online Post of Sales (POS) for efficiency and effectivity. At the same time the other member of the team which concentrated in accounting assist BUMDes to provide financial statement in accordance with Indonesian financial standard. The team were using collaborative approach which began with mapping the issue and continued with workshop for POS system and the financial statement template, assist BUMDes to use both POS system and financial statement template and the last one to find out how they use it by held monitoring and evaluation activity. At the end, BUMDes revenue and equity have significantly increasing compared to the previous period each 20% and 50%, BUMDes has their own POS system and could provide financial statement in accordance to SAK EMKM. This achievement overall can be used as an acceleration to reach SDGs in Desa Janti.
Halal Certification Assistance and Marketing Management for Female Entrepreneurs Fatayat East Java: Pendampingan Sertifikasi Halal dan Pengelolaan Pemasaran bagi Pengusaha Wanita Fatayat Jawa Timur Yani, Prawita; Muktar Redy; Nugroho, Wawan Cahyo; Pradhani, Fastha Aulia
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang1691

Abstract

Community Service activities are carried out together with Fatayat East Java with the target of MSME womenpreneurs who are the backbone of their family's economy. These activities are carried out with the aim of providing training and knowledge to MSME entrepreneurs regarding halal certification materials and maximizing marketing management in order to increase business profitability in the future. The activity implementation method consists of four stages, consist of problem identification stage, the online and offline training stage, the offline mentoring stage after the training and online via the WhatsApp group and the online monitoring and evaluation stage by using WhatsApp group and offline activities after held the training. The expected output after the training is womenpreneurs can register for halal certification independently through SEHATI and maximize their marketing channels so that they can independently increase business profitability and in the end can contribute to improving the economy of the East Java region as a whole. Abstrak Kegiatan Pengabdian Kepada Masyarakat dilaksanakan bersama dengan Fatayat Jawa Timur dengan target pengusaha wanita UMKM yang merupakan penopang perekonomian keluarganya. Kegiatan PKM dilaksanakan dengan tujuan memberikan pelatihan dan pengetahuan kepada pengusaha UMKM mengenai materi sertifikasi halal dan maksimalisasi pengelolaan pemasaran agar meningkatkan profitabilitas usaha di masa yang akan datang. Metode pelaksanaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah secara offline, tahap pelatihan secara online dan offline, tahap pendampingan offline setelah pelatihan dan online melalui whatsapp group dan tahap monitoring dan evaluasi secara online melalui whatsapp group dan offline setelah pelatihan. Luaran yang diharapkan setelah mengadakan pelatihan ini adalah harapan agar pengusaha UMKM dapat melakukan pendaftaran sertifikasi halal secara mandiri melalui SEHATI dan memaksimalkan jalur pemasaran yang dipunyai sehingga bisa membantu untuk meningkatkan profitabilitas usaha dan pada akhirnya bisa berkontribusi pada peningkatan perekonomian daerah Jawa Timur secara keseluruhan.
Transformasi Keuangan dan Perpajakan Digital bagi Poklahsar Desa Klampis Barat Yani, Prawita; Susila, Muktar Redy; Nugroho, Wawan Cahyo; Pradhani, Fastha Aulia; Zuhroh, Nur Fatimatuz
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1190

Abstract

Global mobilization has become the main motivation for digital transformation in Small Medium Enterprises (SME). Financial statement from digital recording will provide the inclusive access for government and private funding as well. This community development implemented with joint partnership from Kelompok Pengolah dan Pemasar (Poklahsar) of Klampis Barat village in Bangkalan District. The target itself is mastering friendly-user digital accounting and tax app. So far SMEs under Poklahsar have difficulties to prepare a complete and real-time financial statement, so it can be crucial for business development. As for SME accounting app, it should be easy to understand, implement and analyze, therefore the method was to held socialization first then followed by MoneyLover training and mentoring. Lastly, monitoring and evaluation was held to ensure the implementation by assigning financial recording from last month. The implication would make financial and tax recording by MoneyLover as digital transformation for SMEs in Klampis Barat.
Co-Authors Fastha Aulia Pradhania Hermono Widiarto Hermono Widiarto Iqbal Ramadhani Mukhlis Juwita Sari Khuzaini Khuzaini khuzaini, Khuzaini Mega Arisia Dewi Muktar Redy Nugroho, Wawan Cahyo Pradhani , Fastha Aulia Pradhani, Fastha Aulia Rizfanni Cahya Putri Susila, Muktar Redy Widiarto, Hermono Zuhroh, Nur Fatimatuz