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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 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 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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ANALISIS INFORMASI PENENTU HARGA SAHAM SAAT INITIAL PUBLIC OFFERING Eliya Isfaatun; Atika Jauharia Hatta
Jurnal Ilmiah Ekonomi Bisnis Vol 15, No 1 (2010)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.447 KB)

Abstract

Salah satu alternatif bagi perusahaan untuk mendapatkan dana atau modal tambahan adalah dengan melakukan Penawaran Umum Perdana (IPO). Dengan IPO tersebut, perusahaan harus menyediakan informasi prospektus untuk membantu investor dalam pengambilan keputusan investasi. Fenomena yang sering terjadi pada saat perusahaan melakukan IPO adalah underpricing pada harga keamanan perusahaan, di mana investor dapat memperoleh abnormal return, yang tidak mengira akan terjadi sesuai dengan hipotesis pasar yang efisien. Artikel ini bertujuan untuk menguji apakah investor menggunakan atau tidak menggunakan prospektus dalam pengambilan keputusan investasi. Hasil penelitian menunjukkan hanya variabel leverage keuangan yang mempengaruhi return awal ketika perusahaan melakukan IPO.
Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Selviana Lelan Naitili; Atika Jauharia Hatta Hambali; Nurofik Nurofik
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
PEMBUKUAN AKUNTANSI SEDERHANA PADA USAHA KECIL MENENGAH PAYUNG LUKIS NGUDI RAHAYU Atika Jauharia Hatta; Toyibah Kusumawati; Muhammad Sabandi; Algifari Algifari; Wisnu Pajogo Algifari; Bhakti Nur Istiqomah Algifari
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 4 (2022): APTEKMAS Volume 5 Nomor 4 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i4.6219

Abstract

Simple accounting bookkeeping training for small and medium enterprises (SMEs) through the community partnership program aimed at improving the ability of SME partners in managing their business financial bookkeeping. So far, SMEs have never used bookkeeping to record all transactions related to their business income or expenses, so it is difficult for them to know exactly how much profit they will get from their business. Through this community partnership program, devotees try to provide the simplest bookkeeping training in an effort to equip partners to be able to manage their finances better. The results obtained from this training are increased knowledge and skills of SMEs in making simple bookkeeping so that they can increase the motivation in running their business.
Potensi Financial Distress pada Bank Umum Berbasis RGEC Deranika Ratna Kristiana; Nada Devita Limbong; Atika Jauharia Hatta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.45255

Abstract

This study aims to analyze the effect of RGEC-based commercial bank soundness on potential financial distress. The independent variables in this study are NPL, LDR, Number of Board of Commissioners, Audit Committee Size, ROA, ROE and CAR, while the dependent variable in this study is financial distress as measured by the Bankometer method. The objects used in this study are commercial banks listed on the IDX and the publication of their financial statements for the period 2018 – 2020. The sampling technique in this study uses the purposive sampling method. The sample in this study was obtained by 40 commercial banks with 120 reports, but because there were 5 outlier data, only 115 financial statements were used as samples in the study. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variables NPL, ROE and CAR have a negative and significant effect on the potential for financial distress. The LDR, Audit Committee Size and ROA variables do not affect the potential for financial distress. The variable number of the Board of Commissioners has a positive and significant effect on the potential for financial distress. Keywords: Bank Soundness, Commercial Banks, RGEC, Financial Distress, Bankometer Method.
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 : STIE Ekuitas

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 : STIE Ekuitas

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.
Co-Authors Algifari Algifari Anggreni Dian Kurniawati Arif Budiarto Aruman 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 Julianto Agung Saputro Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Nurofik Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Pramudya, Wisnu Haryo Pramytha, Intan Anindya Putri, Kamalia Putri, Melisa Tania Rafifah, Ula Restu Safira Putri Emilia Santos, Alfredo Dos Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Valeria Flora Seran Winda Erlita Wisnu Pajogo Algifari