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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat E-Jurnal Akuntansi
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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Analysis of the Effect of Bank Soundness and Macroeconomics on Financial Distress in Conventional Commercial Banks Atika Jauharia Hatta Hambali; Safira Putri Emilia; Junaidi Junaidi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.112

Abstract

This research aims to analyze the effect of bank soundness and macroeconomics on the financial distress of conventional banking in Indonesia in the 2015-2019 period. The bank soundness is measured using the Risk-Based Bank Rating or RGEC method which is proxied by the ratio of non-performing loan (NPL), size of board directors, return on asset (ROA), capital adequacy ratio (CAR). The macroeconomic variable was measured using exchange rate while the dependent variable was measured by Altman Z-Score modification. The population of this research is all conventional banking companies listed on the Indonesian Stock Exchange in 2015-2019. The method used for selecting the sample is purposive sampling. The sample obtained was 37 banks with a five years observation period. This research is using multiple linear regression analysis. The result of this research indicates that the size of the board direction, return on asset, and capital adequacy ratio harms the financial distress of conventional banking in Indonesia in the 2015-2019 period. While the non-performing loan and exchange rate do not affect the financial distress of conventional banking in Indonesia in the 2015-2019 period.
PENERAPAN SISTEM INFORMASI PENJUALAN TOKO PADA UKM SEPATU CARDOLA SRAGEN Atika Jauharia Hatta; Doddy Hapsoro; Y. Yohakim Marwanta; Efraim Ferdinan Giri; Shita Lusi Wardani; Deranika Ratna Kristiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.905 KB) | DOI: 10.31949/jb.v4i1.3611

Abstract

Abstract The purpose of the Community Partnership Program for Small and Medium Enterprises is to develop and train a store sales information system to improve the ability of SME partners to manage their shoe store sales. So far, SME partners have never recorded how many shoes they have in stock, so if there is a reduction in inventory due to loss or theft, they cannot identify them. So far, SME partners have only done manual records regarding the number and types of shoes sold. The marketing of shoe sales is mostly done in stores, so the marketing reach is not too broad. The use of online-based marketing networks only uses Instagram, which may not have a not very broad space, and the available applications cannot record the number of shoes owned. Based on the problems mentioned above, the servant feels it is necessary to develop a store sales information system as an effort to record inventory accounting and a website to expand marketing reach. After the development of the information system is complete, it is necessary to have training on the use of the system. The results obtained from this training are increased knowledge and skills of SMEs in recording inventory and marketing their products, which is expected to increase business sales. Keywords: online marketing; community partnership program; Cardola shoes; small and medium enterprises
PENERAPAN SISTEM INFORMASI PENJUALAN TOKO PADA UKM SEPATU CARDOLA SRAGEN Atika Jauharia Hatta; Doddy Hapsoro; Y. Yohakim Marwanta; Efraim Ferdinan Giri; Shita Lusi Wardani; Deranika Ratna Kristiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i1.3611

Abstract

Abstract The purpose of the Community Partnership Program for Small and Medium Enterprises is to develop and train a store sales information system to improve the ability of SME partners to manage their shoe store sales. So far, SME partners have never recorded how many shoes they have in stock, so if there is a reduction in inventory due to loss or theft, they cannot identify them. So far, SME partners have only done manual records regarding the number and types of shoes sold. The marketing of shoe sales is mostly done in stores, so the marketing reach is not too broad. The use of online-based marketing networks only uses Instagram, which may not have a not very broad space, and the available applications cannot record the number of shoes owned. Based on the problems mentioned above, the servant feels it is necessary to develop a store sales information system as an effort to record inventory accounting and a website to expand marketing reach. After the development of the information system is complete, it is necessary to have training on the use of the system. The results obtained from this training are increased knowledge and skills of SMEs in recording inventory and marketing their products, which is expected to increase business sales. Keywords: online marketing; community partnership program; Cardola shoes; small and medium enterprises
PELATIHAN PEMBUKUAN AKUNTANSI DENGAN KOMPUTERISASI SEDERHANA PADA LURIK MULYATEX PEDAN KLATEN Indraswono, Cahyo; Hatta, Atika Jauharia; Kusumawati, Toyibah; Marwanta, Y. Yohakim; Sabandi, Muhammad; Kurniawati, Anggreni Dian; Putri, Kamalia; Andriyani, Bianka
Jurnal Dharma Bhakti Ekuitas Vol. 7 No. 1 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v7i1.564

Abstract

The purpose of this community service program is to improve the ability of Mulyatex Lurik craftsmen to manage their finances through simple accounting books. UMKM Mulyatex operates in the Pedan Klaten area, which is a lurik production center. The main issue for micro, small, and medium-sized enterprises (MSMEs) is the use of accounting books, which are still very simple, consisting of records in a small book relating to receivables owned by customers and debts owned by the owner. The method used by the servant to help improve financial management skills is carried out by providing structured training and assistance to carry out computer-based bookkeeping that is still simple, namely by using the Excel program that has been designed by the servant. The results of the service show better recording abilities, so that the Mulyatex lurik manager is able to find out how much profit is actually earned, determine the cost of production, and better record debts and receivables.Keywords: MSME accounting, computerized accounting, Mulyatex Lurik, community partnership program. ABSTRAKTujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan perajin lurik Mulyatex dalam mengelola keuangannya melalui pembukuan akuntansi sederhana. UMKM Mulyatex beroperasi di daerah Pedan Klaten yang merupakan sentra produksi lurik. Masalah utama dari usaha mikro, kecil dan menengah (UMKM) ini adalah penggunaan pembukuan akuntansi yang masih sangat sederhana, yaitu dengan menggunakan pencatatan pada buku kecil terkait piutang yang dimiliki pelanggan maupun hutang yang dimiliki oleh pemilik. Metode yang dilakukan oleh pengabdi untuk membantu meningkatkan kemampuan pengelolaan keuangan ini dilakukan dengan memberikan pelatihan dan pendampingan secara terstruktur untuk melakukan pembukuan berbasis komputer yang masih sederhana, yaitu dengan menggunakan program excel yang telah dirancang oleh pengabdi. Hasil pengabdian menunjukkan kemampuan pencatatan yang lebih baik, sehingga pengelola lurik Mulyatex mampu mengetahui berapa keuntungan yang sesungguhnya diperoleh, menetapkan harga pokok produksi, serta mencatat hutang dan piutang secara lebih baik.Kata kunci: akuntansi UMKM, komputerisasi akuntansi, lurik Mulyatex, program kemitraan masyarakat.
Pengembangan Desain Motif Batik pada UKM Batik Metha Sembagi dengan Mengangkat Potensi Unggulan Desa Pandanrejo Kusumawati, Toyibah; Hatta, Atika Jauharia; Marwanta, Y. Yohakim; Sabandi, Muhammad
Jurnal Dharma Bhakti Ekuitas Vol. 8 No. 2 (2024): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v8i2.745

Abstract

This community service aims to improve the batik group SME in Kaligesing District, namely the Metha Sembagi Pandanrejo Batik Group SMEs, which is chaired by Kanthi Widiyati. The Metha Sembagi Pandanrejo Batik Group has problems in the production sector, namely batik motif designs that are still monotonous and less attractive. The solution provided by the service to overcome the problem of designs that are still monotonous, the service will train and provide assistance to create newly and innovative batik motif designs to increase buyer interest. The theme for developing the motif design is to highlight the superior potential of Pandanrejo village, including the Kaligesing breed of etawa goats and the natural environment of Pandanrejo village. The method used in this activity is a participatory training and supervision method, partners will always be involved in every stage of the activity. The results that have been achieved in this community service include designs for the Rangkang Menda motif, Pandanrejo motif, and Ramban motif. With this batik motif design development training, SMEs have been able to create more attractive batik designs. Keywords: Batik Design, Community Service Program, Pandanrejo Village, Stamped Batik. Abstrak Kegiatan pengabdian ini bertujuan untuk meningkatkan UKM kelompok batik di Kecamatan Kaligesing, yaitu UKM Kelompok Batik Metha Sembagi Pandanrejo. Kelompok Batik Metha Sembagi Pandanrejo memiliki permasalahan dalam bidang produksi, yaitu desain motif batik yang masih monoton dan kurang menarik. Solusi yang diberikan tim program untuk mengatasi masalah desain yang masih monoton, tim program akan melatih dan melakukan pendampingan membuat desain motif batik baru yang inovatif untuk meningkatkan minat pembeli. Tema pengembangan desain motif adalah dengan mengangkat potensi unggulan desa Pandanrejo diantaranya yaitu kambing peranakan etawa ras Kaligesing dan lingkungan alam desa Pandanrejo, sehingga dengan demikian tercipta batik khas desa Pandanrejo, yaitu batik dengan tema motif kambing peranakan etawa ras Kaligesing dan lingkungan alam desa Pandanrejo. Batik ini nantinya diharapkan menjadi salah satu produk unggulan desa yang dapat mendukung keberadaan desa Pandanrejo sebagai desa wisata, dan diproduksi oleh warga desa Pandanrejo sendiri sebagai upaya untuk meningkatkan ekonomi warga desa. Metode yang digunakan dalam kegiatan ini adalah pelatihan bottom-up atau partisipatif, artinya mitra akan selalu dilibatkan dalam setiap tahapan kegiatan. Hasil yang telah dicapai dalam pengabdian ini antara lain desain motif Rangkang Menda, motif Pandanrejo, dan motif Ramban. Dengan adanya pelatihan pengembangan desain motif batik ini, UKM telah mampu membuat desain batik yang lebih menarik. Kata kunci: Desain Motif Batik, Program Kemitraan Masyarakat, Desa Pandanrejo, Batik Cap.
ANALISIS PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN, KEPERCAYAAN, GAYA HIDUP, LITERASI KEUANGAN, DAN RISIKO TERHADAP PENGGUNAAN QRIS SEBAGAI ALAT PEMBAYARAN DIGITAL PADA MAHASISWA DI YOGYAKARTA Putri, Melisa Tania; Hatta, Atika Jauharia; Indraswono, Cahyo
Jurnal Ekonomi Dan Bisnis Vol 17 No 3 (2023): JEB Vol 17 No 3 November 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i3.73

Abstract

This research aims to analyze the perceived usefulness, perceived ease of use, trust, lifestyle, financial literacy and risks in using QRIS as a digital payment tool among students in Yogyakarta. The method used for data collection was a survey using a questionnaire, and obtained 133 respondents by purposive sampling technique. Using multiple linear regression for data analysis, the results showed that perceived usefulness, perceived ease of use, trust, lifestyle, financial literacy and risk influenced the use of QRIS. The research results succeeded in providing support for the proposed TAM theory. Students use QRIS as digital payments when they feel that using QRIS will speed up payments and be flexible to use as a means of payment.
Menelusuri Jejak Fraud: Sensitivitas Risiko Pasar dan PDB terhadap Dinamika Harga Saham di Sektor Perbankan Ika Setya Reynata; Kristiana, Deranika Ratna; Atika Jauharia Hatta Hambali
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.147

Abstract

Since early 2020, the Indonesian economy has experienced a drastic decline in Gross Domestic Product (GDP). This decline was caused by strict mobility restrictions, which impacted banking activities in collecting and distributing funds. Banking plays an important role in economic recovery efforts by providing credit that is expected to reduce the risk of further economic decline. Thus, analysing the factors influencing banking fraud, including market risk sensitivity, gross domestic product, and stock prices, is essential.This study examines the effect of market risk sensitivity, GDP, and stock prices on banking fraud in companies listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis results show that market risk sensitivity hurts banking fraud, meaning that increasing market risk sensitivity can reduce the tendency for fraud to occur. Conversely, GDP has a positive impact, where an increase in GDP tends to be followed by a rise in fraud. In addition, stock prices also hurt banking fraud, indicating that increasing stock prices can suppress fraud in banks.This study requires stricter supervision of banking practices and the importance of paying attention to macroeconomic factors in decision-making. Suggestions for further research include including additional variables, investigating the influence of other factors that may be related to fraud in the banking sector, and considering the use of more comprehensive financial theories for a more in-depth analysis.
Accounting, Design, and Website Training for Banyu Biru Hand Fan Craft Hand Fan Atika Jauharia Hatta; Tri Ciptaningsih; Aruman; Theresia Trisanti; Julianto Agung Saputro; Arif Budiarto
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 12 No. 1 (2024): (Januari, 2024) Ethos: Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (Sai
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ethos.v12i1.3172

Abstract

Abstract.  A series of training and mentoring were carried out in community partnership program to improve the ability of the Kipas Banyu Biru Craft SMEs to manage their business. So far, the Kipas Banyu Biru Craft has not kept a record of its financial transactions, so it is difficult to know how much profit is actually earned from this business. In addition, other problems faced by Kipas Banyu Biru Craft are the design of the fan motif which is still simple, as well as marketing that is still traditional and does not use information technology. To overcome this problem, several activities have been carried out. There are providing training and assistance in accounting bookkeeping either manually or using a computer, training and assistance in developing more fan motif designs, and training and assisting internet websites for marketing. The results show that partners are now skilled in bookkeeping and making fan motif designs, and are skilled at using internet websites for marketing their products.
DEVELOPMENT OF SIBHOTIK MOTIF DESIGNS, ACCOUNTING BOOKKEEPING AND DIGITAL MARKETING IN SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) Hatta, Atika Jauharia; Kusumawati, Toyibah; Marwanta, Y. Yohakim; Indraswono, Cahyo; Kurniawati, Anggreni Dian
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i2.6995

Abstract

The aim of this community service is to improve the capabilities of the Wijayakusuma batik group SMEs in developing shibotik motif designs, accounting bookkeeping for recording transactions, and digital marketing using internet websites. This SME is in Ngandong village, Gantiwarno subdistrict, Klaten, chaired by Ms. Wijayanti. This group has several priority problems that must be resolved, including: fabric motif designs that are still monotonous and less attractive, bookkeeping that does not exist or financial records are still very simple, and marketing that is still traditional, namely only by word of mouth. The solution then provided by the community service to overcome this problem was to provide batik design training on shibori which is known as Shibotik, simple accounting bookkeeping training for SMEs either manually or simply computerized, as well as internet website development and training for marketing. The method approach applied is participatory training and supervision, partners will always be involved in every activity process. The output that has been achieved in this service is batik motifs applied to shibori, a simple accounting system for SMEs, and an internet website for marketing. With this training, partners are expected to have good skills and abilities in financial management, production and marketing.
KEPUTUSAN PENGGUNAAN E-WALLET SEBAGAI ALAT TRANSAKSI DIGITAL: SEBUAH KAJIAN LITERATUR 2012-2023 Banutama, Berty; Hatta, Atika Jauharia; Biyanto, Frasto; Kristiana, Deranika Ratna
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7025

Abstract

The use of e-wallets as a digital transaction tool has become a rapidly growing phenomenon in recent years. E-wallets offer various conveniences and benefits that encourage widespread adoption among consumers. This literature study aims to identify and analyze the factors that influence the decision to use e-wallets as a digital transaction tool. The research method used in this literature study is based on a review of 30 previous research articles, published in the period 2012-2023. The articles reviewed include publications from within and outside the country, with domestic articles indexed by Sinta and international articles indexed by Scopus. From this literature study, it was concluded that the main factors that influence the decision to use e-wallets as a digital transaction tool are ease of use, usefulness, security, social influence, performance expectancy, facilitating conditions, habits, hedonic motivations, effort expectancy, financial literacy, promotion, risk, price value, and trust. Meanwhile, the theories most widely used to explain this phenomenon are TAM and UTAUT. Implication of this research is providing insight for researcher to make it easier to find research gaps that have not been explored much in this field.
Co-Authors Algifari Algifari Andria Indah Maharani Anggreni Dian Kurniawati Arif Budiarto Aruman Athallah Yuniharto, Juan Daffa Bambang Sugeng Dwiyanto Banutama, Berty Bhakti Nur Istiqomah Algifari Bianka Andriyani, Bianka BIYANTO, FRASTO Cahyo Indraswono, Cahyo Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Fayliencent, Ignatz Novrian Frasto Biyanto Ika Setya Reynata Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muadzi, Galuh Rama Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Naitili, Selviana Lelan Nurofik Nurofik Nurofik Nurofik, Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Pramytha, Intan Anindya Putri, Kamalia Putri, Melisa Tania Rafifah, Ula Restu Rahmawati, Nadia Fordia Safira Putri Emilia Santos, Alfredo Dos Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Utami, Rizki Hanifah Valeria Flora Seran Winda Erlita Wisnu Haryo Pramudya Wisnu Pajogo Algifari