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Tri Marlina
Institut Bisnis dan Informatika Kesatuan
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Penyusunan Laporan Keuangan Pada UMKM Berdasarkan SAK EMKM Silva Noviva Anggraeni; Tri Marlina; Suwarno Suwarno
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 2 (2021): JABKES Edisi Desember 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i2.1342

Abstract

Pencatatan laporan keuangan merupakan salah satu hal penting dalam kelangsungan suatu perusahaan, baik perusahaan besar maupun usaha kecil (UMKM). Setiap perusahaan harus mempunyai laporan keuangan yang baik dan benar sesuai standar akuntansi, hal ini bertujuan untuk mengetahui kondisi dan kinerja keuangan perusahaan serta dapat membantu pemilik perusahaan dalam pengambilan keputusan. Pengamatan ini bertujuan untuk membantu UMKM dalam penyusunan laporan keuangan berdasarkan SAK EMKM. Pengamatan dilakukan pada Pabrik Tempe Pak Kasmono dengan melakukan wawancara serta meminta data laporan keuangan untuk diolah agar sesuai dengan SAK EMKM. Penyusunan laporan keuangan dilakukan dengan metode periodik untuk periode April 2021. Hasil pengamatan menunjukkan bahwa Pabrik Tempe Pak Kasmono dalam menyusun laporan keuangan masih sangat sederhana dan belum sesuai dengan standar akuntansi. Pencatatan laporan keuangan Pabrik Tempe Pak Kasmono dilakukan berdasarkan penerimaan dan pengeluaran kas. Faktor yang menyebabkan pencatatan keuangan pada Pabrik Tempe Pak Kasmono masih sangat sederhana adalah karena kurangnya sumber daya manusia dan pemahaman mengenai laporan keuangan. Pengamatan menghasilkan laporan keuangan yang sesuai dengan SAK EMKM terdiri dari laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan pada bulan April 2021. Keyword : SAK EMKM, laporan keuangan, UMKM
Pendampingan Dasar-dasar Keuangan Bisnis Bagi UMKM Kota Bogor Tri Marlina; Sinta Listari; Muanas Muanas
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.1398

Abstract

Tujuan dari Kegiatan Pengabdian kepada Masyarakat ini adalah untuk meningkatkan kemauan, pemahaman dan kemampuan para pelaku bisnis UMKM di Kota Bogor dalam membuat dan Menyusun laporan keuangan bisnis. Pendampingan dasar-dasar keuangan bisnis dalam program pengabdian masyarakat ini diharapkan dapat memberikan pemahaman dan juga kemampuan para Pelaku Bisnis UMKM dalam membuat laporan keuangan bisnis sederhana terutama dalam penetapan harga pokok produksi yang akan berdampak pada peningkatan kinerja bisnis pelaku UMKM di Kota Bogor. Metode yang digunakan dalam kegiatan ini meliputi (a) ceramah atau penyuluhan yang berisi penyampaian atau pemaparan informasi untuk materi yang bersifat umum dan teoritis, dalam hal ini adalah materi untuk memotivasi para pelaku bisnis UMKM agar mau menyusun dan mengestimasi harga pokok produksi sebelum memasarkan produknya, membuat laporan keuangan bisnis sederhana dan hal-hal lain yang sangat penting untuk dikuasai oleh peserta pelatihan, (b) tanya jawab yang memungkinkan para fasilitator menggali pengetahuan sebanyak-banyaknya tentang dasar-dasar keuangan bisnis, dan (c) simulasi untuk memberikan kesempatan mempraktekkan materi pelatihan yang diperoleh. Kegiatan PPM yang telah dilaksanakan ini berjalan dengan baik dan lancar sesuai dengan tujuan yang ingin dicapai dari program ini, dan mendapatkan hasil yang baik. Para Pelaku bisnis UMKM memperoleh sharing pengetahuan dan pengalaman tentang teknik membuat laporan keuangan sederhana terutama dalam penetapan harga pokok produksi. Secara umum, para pelaku bisnis UMKM memberi respon positif atas pelaksanaan kegiatan ini. Para Peserta pelatihan mengharapkan agar kegiatan pelatihan semacam ini dapat dilanjutkan di masa mendatang mengingat kebermanfaatan program ini. Kata Kunci : UMKM, laporan keuangan, harga pokok produksi
Analisis Sistem Akuntansi Penggajian Dan Pengupahan Dalam Upaya Meningkatkan Sistem Pengendalian Internal Diana Astari; Tri Marlina
Jurnal Aplikasi Bisnis Kesatuan Vol 2 No 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1526

Abstract

The purpose of this study is to find out how the application of the payroll and wage accounting system at PT Kakada Pratama and how the internal control system is implemented, at PT Kakada Pratama. The author conducted research at PT Kakada Pratama, which is located on Jl. Batutulis Gg. Jayatunggal No. 3 RT 04 / RW 03 Batutulis Village, South Bogor District, Bogor City 16133. The results showed that PT Kakada Pratama already has a payroll and wage accounting system, such as the documents used, the records used, related functions, and the procedures used. However, in its application to meet the elements and objectives of its internal control system, it still shows the weaknesses that occurred in PT Kakada Pratama so that it has not run well. This is characterized by the negligence of employees in the absence of fingerprints and barcodes, the absence of supervision of working hours to be compared with the time present as the basis for calculating employee salaries and wages, as well as the existence of function traps or parts in the application of payroll and remuneration at PT Kakada Pratama. Keywords : accounting system, payroll and wage system, internal control system
Pengaruh Profitabilitas Dan Likuiditas Terhadap Harga Saham Sebelum Dan Saat Pandemi Covid-19 Tri Marlina; Resti Fitria Nur Anggraini; Rachmawaty Rachman
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1447

Abstract

Financial ratios are one of the indicators used to assess the company's financial performance. The better the financial performance of a company will attract investors to invest in the company and the stock price will increase. The research aims to determine the impact of profitability as proxied by Return On Assets and Net Profit Margin, and liquidity proxied by Current Ratio and Quick Ratio on stock prices partially or simultaneously before and during the covid-19 pandemic, as well as knowing the differences in the Return On Assets, Net Profit Margin, Current Ratio, Quick Ratio, and stock prices before and during the covid-19 pandemic. This type of research is quantitative with an associative and comparative approach. The population of this research is the pharmaceutical industry sector and the Food and Beverage industry sector listed on the Indonesia Stock Exchange totaling 43 companies. The sampling method using purposive sampling method obtained as many as 13 companies. This research uses secondary data with data sources in the form of financial statements and stock prices for the 2019-2020 quarter from the www.idx.com website. So that the data obtained amounted to 52 data. In this research, in testing the data using IBM SPSS ver 25, the data analysis was carried out by multiple linear regression analysis and also different tests, namely the paired sample t-test and the Wilcoxon signed rank test. The results obtained are that partially ROA and CR have no significant effect on stock prices before and during the covid-19 pandemic, while NPM and QR have a significant effect on stock prices before and during the covid-19 pandemic. Simultaneously ROA, NPM, CR and QR have an effect on stock prices before and during the covid-19 pandemic. There is no difference between ROA, NPM, and Stock Price between before and during covid-19, while CR and QR there is a difference between before and during the covid-19 pandemic. The calculation of the coefficient of determination before covid-19 pandemic showed that all independent variables could explain the dependent variable of 81.1% and the remaining 18.9% was explained by factors outside the study, while during covid-19 pandemic all independent variables could explain the dependent variable of 21.8% the remaining 78.2% is explained by factors outside the study. Keywords: Return on Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR). Quick Ratio (QR), Stock Price
Sustainability Accounting and Investment Decision: A Systematic Literature Review Diva Bestiaulia; Aang Munawar; Tri Marlina; Arief Fahmie
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.3619

Abstract

This study conducts a comprehensive systematic literature review (SLR) to examine the relationship between sustainability accounting and investment decision-making. Amid growing global attention to environmental, social, and governance (ESG) issues, the relevance of sustainability accounting in shaping investment practices has intensified. By synthesizing scholarly publications from 1990 to 2025, the review identifies prevailing themes, theoretical perspectives, and methodological patterns. The findings reveal a significant rise in research interest post-2015 and underscore the interdisciplinary nature of the field, spanning business, environmental science, and economics. Despite substantial progress, challenges persist in standardizing sustainability disclosures, addressing regional imbalances, and integrating technological innovations. The study concludes with managerial implications and proposes future research directions to better align sustainability reporting with investment decision-making imperatives. Keywords: sustainability accounting, investment decision, ESG, systematic literature review, sustainability disclosure, sustainable finance.
The Role of Sustainability Reports, Earnings Quality, And Company Size In Determining Company Value Kusuma Dewi; Annisa Kamilani; Tri Marlina; Triandi Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4679

Abstract

This study examines the influence of sustainability reporting, earnings quality, and firm size on firm value among companies consistently listed in the SRI-KEHATI Index during the 2020–2024 period. The decline in firm value as measured by Tobin’s Q and the downward trend in earnings quality among sustainable companies raise questions about the effectiveness of sustainability practices and financial performance in enhancing market perception. This research aims to empirically analyze how the extent of sustainability report disclosure, earnings quality based on the ratio of operating cash flow to earnings, and firm size affect firm value. The study employs a quantitative approach using balanced panel data consisting of 59 observations, analyzed through multiple linear regression and classical assumption testing using SPSS. The results reveal that sustainability reporting has a significant negative effect on firm value, indicating that sustainability disclosures have yet to be perceived as positive signals by investors. Earnings quality also shows a significant negative effect, suggesting potential earnings management practices and investor skepticism toward reported financial information. Conversely, firm size significantly and positively influences firm value, reaffirming that larger firms are more capable of convincing the market regarding their stability and growth prospects. Collectively, the three variables explain 30.3% of variations in firm value. These findings conclude that sustainability reporting and earnings quality are not yet the primary determinants of firm value among sustainable firms in Indonesia, while firm size remains the most influential factor for investors. Keywords: sustainability reporting; earnings quality; firm size; firm value; SRI-KEHATI
Pendampingan Penentuan Harga Pokok Produksi Dan Harga Pokok Penjualan Bagi Umkm Kota Bogor Jan Horas Veryady Purba; Sudradjat Sudradjat; Maju Lumban Tobing; Tri Marlina
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2342

Abstract

This Community Service Activity aims to provide assistance to Bogor City MSMEs so that they are able to calculate the Cost of Goods Production as a basis for determining Product Selling Prices. MSMEs in Indonesia are the main driver of the economy. Apart from that, there are several obstacles faced by MSME players. One of these obstacles is the lack of knowledge of MSME actors in financial aspects, such as determining the Cost of Goods Production (HPP) as a basis for determining the selling price of products. This problem is also felt by Bogor City MSME business actors. Therefore, this community service activity was carried out to help solve this problem. The aim of this activity is to increase the understanding of MSME actors in determining the Cost of Production (HPP) and selling prices. The method of this activity is carried out by providing counseling and at the same time direct assistance to Bogor City MSMEs. The results of this community service are marked by the participants' enthusiasm and ability to receive the material and being able to carry out practice in calculating production costs, cost of production and cost of goods sold as well as the cost of each product as a basis for determining the selling price. The results of this activity are very beneficial for City MSMEs Bogor.   Keywords: Cost of Production, Selling Price. MSMEs
Co-Authors ., Morita Aang Munawar Ajizah, Dia Ahdiani Annaria Magdalena Annisa Kamilani Arief Fahmie Danial, M David Hasibuan Diana Astari Diva Bestiaulia Elsa Krismayanti Happines, Tami Haryanto, Ryan Aprilla Jan Horas Veryady Purba Krismayanti, Elsa Kusuma Dewi Lestari, Alviani Lukman Hidayat Maju Lumban Tobing Muanas Muanas Rachmawaty Rachman Resti Fitria Nur Anggraini Rinjani, Mayang Eryan Silva Noviva Anggraeni Sinta Listari Siska Amelia, Siska Siti Ita Rosita Sudradjat Sudradjat Susmiatik, Susmiatik Suwarno Suwarno Triandi Triandi