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All Journal Measurement : Jurnal Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Pengabdian Mandiri PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Journal of Artificial Intelligence and Digital Business Basic and Applied Accounting Research Journal Jurnal Manajerial dan Bisnis Tanjungpinang Economic, Accounting Scientific Journal (CASH) Summa : Journal of Accounting and Tax Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM)
Tommy Munaf
Program Studi Akuntansi, STIE Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PEMBUKUAN PRAKTIS DENGAN APLIKASI CATATAN KEUANGAN HARIAN PADA UMKM RUMAH MAKAN PRASMANAN MELAYU 7 Munaf, Tommy; Elvina, Elvina
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol 1 No 1: Januari 2024
Publisher : P3M STIE Pembangunan Tanjungpinang

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

Abstract

This Community Service Activity (PKM) aims to find out the implementation of the opening with the application of Daily Financial Records in UMKM Malay Buffet Restaurant 7 West Tanjungpinang Village. Using the Daily Financial Records application can make it easier for business owners to record transactions quickly and easily. Simply by inputting transaction data such as sales, expenses and payables/receivables into the features available in the application, a transaction report has been generated and can be downloaded in PDF or Excel format according to the required date. The reports that can be downloaded include: Profit and Loss Reports, Accounts Payable Reports, and Customer Reports. The method of implementing the activities used in this PKM is a qualitative descriptive assumption method, data collection techniques using observation, interviews and documentation. The result of this PKM activity is that UKM Malay Buffet Restaurant 7 has been given an explanation on the use of digital financial report bookkeeping with the Daily Financial Record Application media and made brochures as information media in understanding how to use the daily financial record application
PELATIHAN PELAPORAN KEUANGAN SEDERHANA DAN MANAJEMAN KEUANGAN BAGI UMKM DI DESA SEBONG LAGOI Tommy Munaf; Meidi Yanto; Andres Putranta Sitepu; Finalesvita Br. Nasution; Sudirman, Sudirman; Lora Fegy Harahap
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i2.8105

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pengetahuan tentang penyusunan laporan keuangan UMKM dan kemampuaan peyusunan laporan keuangan UMKM. Metode yang dikembangkan dalam kegiatan pengabdian ini melalui kegiatan pelatihan dan pendampingan Penyusunan Laporan Keuangan UMKM para Pelaku UMKM di Desa Sebong Lagoi yang mampu mengaplikasikan manajemen pembukuan sederhana untuk usahanya dan mampu menyusun laporan keuangan secara mandiri. Permasalahan utama yang dihadapi oleh pemilik UMKM di Desa Sebong Lagoi yaitu terkait keterbatasan pengetahuan yang dimiliki dalam manajerial usaha terkait penyusunan laporan Keuangan UMKM. Hal ini mengakibatkan usaha produktif sulit untuk berkembang dengan baik karena ketidakmampuan penyusunan laporan keuangan yang menjadi syarat memperoleh modal tambahan dari kreditur. Sehingga dengan adanya kegiatan pelatihan dan pendampingan tentang penyusunan laporan keuangan UMKM ini, dapat memberikan wawasan, pengetahuan dan keterampilan bagi para pelaku usaha serta secara langsung dapat diterapkan pada penyusunan laporan keuangan bisnis mereka.
The Influence of Cash Ratio, Net Profit Margin, and Company Size on Dividend Policy Dea Anggraini; Utami, Ranti; Afriyadi; Novica Indriaty; Tommy Munaf
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.14

Abstract

The purpose of this study was to determine the effect of cash ratio, net profit margin and company size on dividend policy in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this research is quantitative. The population in this study were 58 main board consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used in this study was purposive sampling. So that the sample obtained was 21 consumer non-cyclicals companies listed on the IDX for the 2018-2022 period. The results showed that partially cash ratio and net profit margin had no effect on dividend policy. Meanwhile, company size partially has a significant effect on dividend policy. It can be concluded that cash ratio, net profit margin and company size have an effect on dividend policy. And the Adjusted R-Squared value is 0.736174, which means that the dividend policy is influenced by the Cash Ratio, Net Profit Margin and Company Size by 73.62% and 26.38% is influenced by other variables not examined in this study.
ANALISIS SELISIH KURS MATA UANG ASING TERHADAP LABA PT.BAI Tommy Munaf; Salihi, Salihi; Josephine Adrianata; Andres Putranta Sitepu
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 4: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i4.7176

Abstract

The purpose of this research is to find out how to apply the settlement of exchange rate differences due to foreign currency transactions on profits at PT. BAI. This research aims to determine the exchange rate differences that occur in profits at company objects. The method used in this research is qualitative methods. The object of this research is PT. BAI. Data collection was carried out by means of interviews, literature study and documentation. The types of data used to conduct research are primary data and secondary data. Based on research conducted on the financial reports of PT. BAI for 3 years (2020-2022), it is known that the value of foreign exchange profits in the 2020 financial statements has an impact of IDR 126,565,476,210,-, in 2021 IDR 68,866,049,667,- and in 2022 the value of foreign exchange profits has an impact of IDR 50,233,503,450,-. Based on the results of the analysis, it is known that the value of foreign exchange profits actually adds to the value of the company's profits, but the company has applied the exchange differences that actually occurred in accordance with the applicable Financial Accounting Standards and are recorded separately in a separate account
Determinan Pengendalian Piutang dan Pengaruhnya terhadap Risiko Keuangan: Deteksi Awal Kebangkrutan Mahfuddin, Rohmat; Murtadho, Muis; Budiman, Arief; Munaf, Tommy
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3499

Abstract

Studi ini menelaah hubungan antara pengendalian piutang dan risiko keuangan beserta faktor determinan account receivable turnover, day sales outstanding, dan bad debt ratio. Menggunakan perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2020–2024 sebagai objek penelitian, hasil analisis menunjukkan bahwa bahwa pengendalian piutang berpengaruh negatif signifikan terhadap risiko keuangan. Piutang yang terkendali dapat memperlancar arus kas perusahaan dan menurunkan risiko gagal bayar, sehingga meningkatkan kapasitas perusahaan dalam memenuhi kewajiban finansial jangka pendek maupun jangka panjang. Analisis faktor determinan juga menunjukkan bahwa efektivitas pengendalian piutang dapat tercapai apabila perusahaan bersedia bersedia meningkatkan account receivable turnover, pemendekan day sales outstanding serta menurunkan bad debt ratio. Temuan tersebut mengindikasikan bahwa pengendalian piutang merupakan instrumen wajib dalam manajemen risiko keuangan untuk memastikan piutang tertagih tepat waktu, piutang macet rendah dan menjaga arus kas operasional lancar serta stabil. Kami juga melakukan beberapa analisis tambahan yang memberikan kontibusi nyata bagi perusahaan dimana pengendalian piutang menjadi prioritas utama bagi perusahaan dengan risiko kebangkrutan tinggi. Untuk menunjukkan kesesuaian hasil, kami juga melakukan  pengujian ulang dan tetap kokoh terhadap temuan utama. Penelitian ini memberikan implikasi bagi perusahaan Indonesia dimana efektivitas pengendalian piutang menjadi penting bagi perusahaan yang berpotensi mengalami kebangkrutan, sehingga perbaikan kualitas pengelolaan piutang dapat secara nyata menurunkan risiko kebangkrutan.
PELATIHAN PEMBUKUAN SEDERHANA DAN MENGGUNAKAN APLIKASI SIAPIK PADA UMKM DESA LANCANG KUNING Meidi Yanto; Rachmad Chartady; Tommy Munaf; Rezario Febrianta; Adi Chandra Irawan; Desrika Rahmayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40515

Abstract

Pengabdian ini membahas tentang tantangan yang dihadapi oleh pelaku usaha mikro, kecil dan menengah (UMKM) di Desa Lancang Kuning terkait pencatatan laporan transaksi keuangan. Survei terhadap pemangku kepentingan ekonomi di UMKM mengungkapkan permasalahannya adalah masih sulitnya pemangku kepentingan ekonomi di UMKM memahami manual pencatatan seperti pelaporan pendapatan, pengeluaran, dan perencanaan anggaran. Inisiatif ini bertujuan untuk memberikan pelatihan pengoperasian aplikasi SiApik berbasis Android atau iOS yang dikeluarkan Bank Indonesia untuk mencatat transaksi pelaporan keuangan, serta pelatihan manual dasar akuntansi. Kegiatan bakti sosial dilakukan melalui konsultasi, pelatihan dan bimbingan khususnya untuk mengatasi permasalahan yang dihadapi UMKM di Desa Lancang Kuning. Kegiatan ini dilakukan untuk memberikan pemahaman kepada UMKM mengenai pelaporan keuangan dan akuntansi dasar serta memberikan contoh praktis penerapan konsep pelatihan tersebut
PENGARUH PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH SUBSIDI DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA REALISASI KREDIT DENGAN FASILITAS SUBSIDI BANTUAN UANG MUKA SEBAGAI VARIABEL INTERVENING tommy munaf
Economic, Accounting Scientific Journal (CASH) Vol 3 No 01 (2020): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v3i01.1074

Abstract

This study aims to determine empirically the influence of the procedures for granting credit and good corporate governance on the performance of credit realization by subsidizing down payment assistance as an intervening variable. This study uses a sample of 107 employees at Bank BTN Tanjungpinang Branch. The data obtained were analyzed using "path analysis". The results of this study are the lending procedure has a direct and significant effect on the performance of credit realization with a path coefficient value of 0.183 and significant at 0.036 sig probability ≤ a = 0.05, good corporate governance direct and significant influence on the credit realization performance with a path coefficient of 0.188 and significant at 0.033 sig probability ≤ a = 0.05, lending procedure direct and significant influence on the subsidy for advance assistance with a path coefficient value of 0.312 and significant at sig 0.000 probability ≤ a = 0.05, good corporate governance direct and significant influence on money aid subsidies face with path coefficient value of 0.333 and significant at sig probability 0.000 ≤ a = 0.05, subsidy of advance cash assistance direct and significant influence on credit realization performance with path coefficient value of 0.641 and significant at sig probability 0.000 ≤ a = 0.05, pr Credit provision procedures have a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with a coefficient value of 0.199> 0.183 direct coefficient value, good corporate governance has a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with value coefficient 0.213> 0.188 direct coefficient value.
ANALISIS PENGELOLAAN KEUANGAN USAHA KECIL MIKRO DAN MENENGAH DENGAN ECONOMIC ENTIY CONCEPT Tommy Munaf; Rohmat Mahfuddin; Nur Hasanah
Economic, Accounting Scientific Journal (CASH) Vol 6 No 1 (2022): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i1.1761

Abstract

Financial management in Micro, Small and Medium Enterprises is often neglected by MSME business actors, especially those related to the implementation of correct financial and accounting management. The problems that arise are due to the knowledge and information of MSME actors as well as the problem of the Carindo Jaya Semesta Shop which is still a very limited understanding of accounting and the educational background of the MSME actors In accounting, the economic entity concept is an ideal concept for Micro, Small and Medium Enterprises, because by using this concept, Micro and Medium Enterprises will know the actual operating profit of the business.The results showed that the Carindo Jaya Semesta Store Business tried to apply the economic entity concept in its business even though it was not perfect, with this application the Carindo Jaya Semesta Store Business also made financial reports even though it was not in accordance with SAK EMKM
ANALISIS KINERJA KEUANGAN BANK SEBELUM DAN SESUDAH DIAKUISISI Tommy Munaf; Rohmat Mahfuddin
Economic, Accounting Scientific Journal (CASH) Vol 6 No 1 (2022): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i1.1762

Abstract

The purpose of this research is to find out whether there has been an improvement in the financial performance of Bank Permata after it was acquired by comparing the financial performance of the banks two years before and two years after. This study uses financial ratio analysis of LDR, CAR, ROA, BOPO, NPL as the calculation. The method used in this study is a qualitative method using secondary data. The object of this research is Permata Bank. Data collection was carried out by means of literature studies and documentation. Where data is obtained from Bank Permata's financial reports. Based on the results of the financial performance analysis at Permata Bank, it was concluded that LDR, CAR, NPL had improvements in Permata Bank's financial performance. Meanwhile, ROA and BOPO did not improve after being acquired but are in a safe position for the soundness of the bank
ANALISIS KREDIT BERMASALAH PT BANK RAKYAT INDONESIA (PERSERO) TBK DI MASA PANDEMI COVID 19 Tommy Munaf; Rohmat Mahfuddin
Economic, Accounting Scientific Journal (CASH) Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1764

Abstract

This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk. The purpose of this study was to identify and analyze non-performing loans at PT Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic. This study aims to identify and analyze (1) the number of non-performing loans at PT Bank Rakyat Indonesia during the Covid 19 pandemic, (2) What policies did PT Bank Rakyat Indonesia implement in efforts to settle problem loans during the Covid 19 pandemic. The research method used is descriptive qualitative method. The type of data used is secondary data obtained from the financial statements of PT. Bank Rakyat Indonesia (Persero) Tbk in 2020-2021. The data analysis technique used is descriptive analysis technique. Based on the results of calculating the number of non-performing loans using the Non-Performing Loan ratio, the results show that PT. Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic experienced an increase. The policy taken by PT Bank Rakyat Indonesia (Persero) Tbk in an effort to recover problem loans during the Covid 19 pandemic was by restructuring, especially in the UMKM segment.
Co-Authors Adi Chandra Irawan Afriyadi Afriyadi, Afriyadi Andres P Sitepu Anindita Irvanya Arief Budiman Arwency Reizha Djuwita Aulia Rani Pranita Budi Zulfachri Charly Marlinda Chartady, Rachmad Dea Anggraini Desrika Rahmayani Elvina Elvina Elvina Elvina Fauzi Fauzi Finalesvita Br. Nasution Hasan Albana Hasnarika Hasnarika Hasnarika, Hasnarika Intan Aspina Irmawati Irmawati Jeny Capri Sawalia Jessyca Josephine Adrianata Juhli Edi Suranta Simanjuntak Jumadil Saputra Kelvin Purwanto Kevin Kevin Lora Fegy Harahap Lulu Vriska Rianti Mahfuddin, Rohmat Maydhita Felliyani Salsabila Meidina, Meidina Melisa Melisa Meri Aziana Muhammad Isa Alamsyahbana Muis Murtadho Novi Chandra Saputra Novica Indriaty Nur Hasanah Nur Hasanah Okvita Adhayani Pardede, Ranat Mulia Putri Dwi Novrina Rabiatul Zahara Rahmawita Rahmawita Raja Yulianita Sarazwati Ranat Mulia Pardede Rezario Febrianta Rohmat Mahfuddin Rohmat Mahfuddin Salihi, Salihi Sambodo, Bambang Satria, Hendy Sitepu, Andres Putranta Sudirman Sudirman Ulfa Oktavani Nasution Utami, Ranti Vanisa Meifari Yanto, Meidi Yogi Saputra Zulaika, Nurfitri Zydyan Zahara Marsya