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Implementasi Penyusunan Laporan Keuangan UMKM Ratri Paramitalaksmi; Wuku Astuti
Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Vol. 12 No. 1 (2021): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Latar belakang: UMKM (Usaha Miko Kecil dan Menengah) merupakan penyangga bagi perekonomian Indonesia. Menurut Kementerian Usaha Kecil dan Menengah (KUKM) pada tahun 2018, jumlah pelaku UMKM sebanyak 64,2 juta atau 99,99% dari jumlah pelaku ekonomi di Indonesia. Saat ini permasalahan yang terjadi adalah penyusunan laporan keuangan UKM masih terdapat kekurangan dan ketidaksesuaian dengan pedoman yang telah dibuat oleh Pemerintah Republik Indonesia. Tujuan penelitian: menganalisis implementasi dari penyusunan laporan keuangan UMKM (Usaha Kecil Menengah) yang terdapat pada wilayah Duwet, Magelang, Propinsi Jawa Tengah. Metode penelitian: Metode studi kasus digunakan pada penelitian ini dimana studi kasus ini mempelajari tentang latar belakang keadaan dari sebuah fenomena. Metode studi kasus ini adalah salah satu metode deskriptif, dengan tujuan mencari berbagai informasi mengenai bagaimana penerapan akuntansi dalam penyusunan laporan keuangan UMKM pada akhir periode. Hasil penelitian: 1) Laporan keuangan yang disajikan oleh para pelaku UMKM di wilayah Duwet belum tersaji dengan baik. 2). Laporan keuangan oleh para pelaku UMKM di wilayah Duwet belum disajikan dengan tertib setiap periode. Kesimpulan: Laporan Keuangan keuangan oleh para pelaku UMKM di wilayah Duwet belum dilaksanakan dengan tertib setiap periode dan masih sangat sederhana.

PENDAMPINGAN MELALUI TERTIB ADMINISTRASI KEUANGAN UNTUK PENINGKATAN PENDAPATAN UMKM PENGOLAHAN SNACK DI WILAYAH DUWET, JAWA TENGAH Ratri Paramitalaksmi; Wuku Astuti
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 10: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i10.1635

Akibat adanya pandemi Covid-19, pertumbuhan dan eksistensi UMKM menjadi terhambat hingga mengalami penurunan pendapatan. Kegiatan Pengabdian Kepada Masyarakat ini dilakukan dengan tujuan untuk membantu pelaku UMKM, yaitu UMKM di wilayah Duwet, Mantingan, Salam, Magelang, Jawa Tengah yang mayoritas bergerak di bidang pengolahan snack untuk meningkatkan penghasilan dengan memberikan pendampingan mengenai penertiban administrasi keuangan dan pemberian pengetahuan mengenai pemasaran modern berbasis internet agar dapat bersaing di pasaran. Terutama selama masa Pandemi Covid-19 saat ini dimana perekonomian terpuruk, dan segala kegiatan dilakukan secara daring sehingga mengurangi pendapatan UMKM di wilayah Duwet, Kelurangan Mantingan, Kecamatan Salam, Kabupaten Magelang, Provinsi Jawa Tengah.

The Influence of Financial Literacy and Lifestyle Against Consumptive Behavior of Generation Z during the Covid-19 Pandemic Ratri Paramitalaksmi; Wuku Astuti; Hadjija Dewi Aviva
Ilomata International Journal of Social Science Vol 3 No 4 (2022): October 2022
Publisher : Yayasan Ilomata

This study aims to determine the influence of financial literacy and lifestyle levels against consumptive behavior of Generation Z during the Covid-19 pandemic in Special Region of Yogyakarta, Indonesia. The method used in this study was by distributing questionnaires to 200 students in D.I. Yogyakarta Province by sampling method through Google Form. This sampling determination is expected to be a representative of Generation Z i in Special Region of Yogyakarta, Indonesia. The result of this study is that lower level of Financial Literacy, the higher the consumptive behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 pandemic. On the other hand, the higher the Lifestyle, the higher the Consumptive Behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 Pandemic.

PENDAMPINGAN OPTIMALISASI SISTEM PERPAJAKAN PADA PT SGI Srigid Marini; Ratri Paramitalaksmi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.18300

Salah satu sumber penerimaan negara yang digunakan untuk membiayai pengeluaran pemerintah untuk menyelenggarakan pemerintahan dan pembangunan nasional adalah pajak. Bagi perusahaan, pajak merupakan beban yang dikeluarkan tanpa langsung menerima imbalan. Oleh karena itu, perusahaan membutuhkan suatu cara agar beban pajak menjadi lebih efisien. Salah satu cara agar beban pajak menjadi efisien yaitu melalui perencanaan pajak (tax planning). Tujuan Pengabdian Kepada Masyakarat ini dilakukan untuk membantu membuat perencanaan pajak melalui sistem perpajakan pada perusahaan PT Sport Glove Indonesia. Pengabdian Kepada Masyarakat ini diharapkan dapat membantu dalam perencanaan pajak (tax planning) atas beban-beban perusahaan, sehingga dapat mengoptimalkan beban-beban tersebut sebagai beban operasional perusahaan. Manajemen perusahaan diharapkan dapat mengaplikasikan perencanaan pajak (tax planning) atas beban-beban untuk mengoptimalkan beban pajak perusahaan melalui sistem perpajakan sesuai yang dilakukan selama kegiatan PKM ini

THE INFLUENCE OF LENGTH OF BUSINESS, UNDERSTANDING ACCOUNTING AND BUSINESS SIZE ON THE QUALITY OF FINANCIAL REPORTS (Case Study in Malioboro Area of Yogyakarta) Vinsensius Engelbertus Lado; Ratri Paramitalaksmi
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Micro, Small, and Medium-Sized Enterprises (MSME) prepare excellent financial reports that become accurate accounting information for tax reporting, bank credit applications, and economic decisions in business management, such as those regarding pricing and market development. This experiment aims to determine factors that affect the duration of business, comprehension of accounting concepts, and size of the firm in order to assist Micro, Small, and Medium-Sized Enterprises (MSME) in preparing financial reports. All of the MSME actors in the Kota Yogyakarta district served as the research's population. The "Accidental Sampling Technique" was employed for the sampling in this quantitative study. This study used a Likert scale to obtain data from 44 respondents using questionnaires. Regression analysis is the research's analytical method. The findings of this study indicate that the length of the business, the understanding of accounting, and the size of the business all positively impact the quality of the finance report.

Peningkatan Kualitas Laporan Keuangan UMKM Kuliner Tradisional di Yogyakarta Silfester Odi; Ratri Paramitalaksmi
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2076

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.

Sosialisasi Pentingnya NPWP Bagi UMKM Pada Usaha Ikan Bakar Laut Timor Dan Usaha Salon Hyra Agustina Suni; Ratri Paramitalaksmi
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v2i4.262

This study examines the significance of the taxpayer identification number (NPWP) for micro, small, and medium-sized enterprises (MSMEs) through case studies of two distinct industries: the salon industry and the Timor Sea grilled fish industry. A tax notification known as NPWP is necessary for all taxpayers, even MSMEs. In these two businesses, the lack of an NPWP has several detrimental effects, such as restricted financial access, transaction prohibitions, and legal restrictions. Financial surveillance and possible third-party cooperation are also impacted by this. In order to assist MSMEs in expanding and improving their enterprises, this study examines NPWP. In addition to being a tax requirement, having an NPWP is crucial for the growth of MSME enterprises

Analysis of Factors Influencing the Financial Behavior of Gen Z during the Covid-19 Pandemic Ratri Paramitalaksmi; Wuku Astuti; Hadjija Dewi Aviva
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 01 (2023): Pebruary,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

This study aims to find out factors influencing financial behavior of Gen Z during the Covid-19 pandemic in Yogyakarta, Indonesia. The method used in this study was by distributing questionnaires to 200 students in Yogyakarta who was born in the years after 1995 to 2010 by sampling method through Google Form. This sampling determination is expected to be a representative of Gen Z in Yogyakarta, Indonesia. The result of this study is that he lower level of financial literacy the higher the Gen Z’s financial behavior, the higher lifestyle the higher the Gen Z’s financial behavior and girls of Gen Z has higher financial behavior than bos of Gen Z during the Covid-19 Pandemic in Yogyakarta, Indonesia.

MSMEs Financial Statements And The Factors Affecting Their Quality Ratri Paramitalaksmi; Diana Airawaty
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ
Publisher : Cita Konsultindo Research Center

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The reason of this investigate is to discover the affect of entrepreneurs' discernments on the quality of MSME financial statement moderated by self-efficacy, the impact of bookkeeping understanding on the quality of MSME financial statement moderated by self-efficacy, the impact of MSME digitalization on the quality of MSME financial statement moderated by self-efficacy. The populace in this think about is MSMEs in Banguntapan Area, Bantul, Yogyakarta. The information utilized is essential information. Essential information is within the shape of survey comes about and in-depth interviews with MSME business people in Banguntapan Area, Bantul, Yogyakarta. Information handling in this think about utilized Smart PLS. The result of this think about is that indeed without self-efficacy, the discernment of trade on-screen characters and digitalization of MSMEs in Banguntapan Area influence the quality of MSME money related explanations based on SAK EMKM. Then again, the level of bookkeeping understanding had by each MSME on-screen character in Banguntapan Area does not influence the quality of monetary explanations indeed with self-efficacy.

Peningkatan Kualitas Laporan Keuangan UMKM Kuliner Tradisional di Yogyakarta Silfester Odi; Ratri Paramitalaksmi
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2076

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.

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