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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Investasi Enrichment : Journal of Management Jurnal Kewarganegaraan JURNAL AKUNTANSI DAN BISNIS Jurnal Visi Manajemen (JVM) Journal of Economic and Management (JECMA) Journal of Accounting and Finance (JACFIN) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Dwi Harini
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Muhadi Setiabudi Brebes
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengalihan Anggaran dan Akuntabilitas Publik terhadap Infrastruktur di Desa Kecipir, Kabupaten Brebes Muhammad Kuntoro; Titi Rahmawati; Dwi Harini; Muhammad Badrun Zaman; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to examine the effect of budget diversion and public accountability on infrastructure in Kecipir Village, Brebes Regency. The population of this study is the people of Kecipir Village in Brebes Regency. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The results showed that the budget transfer variable had an effect of 36% and significantly affected the infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management whose source of the budget is people's funds, the public accountability variable affects 64% and significantly affects infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management, the source of which is people's funds.
Pengaruh Pengendalian Internal Piutang terhadap Efektivitas Penagihan Piutang Usaha pada CV Dian Ayu Setiabudi Brebes Anggi Ayu Saputra; Nasiruddin; Syariefful Ikhwan; Dwi Harini; Muhammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research aims to know the influence on account receivable internal of accounts receivable collection efectiveness at CV DIAN AYU SETIABUDI. As for the internal control elements consist of a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision. The population in this study are employees of CV DIAN AYU SETIABUDI. the number of the sample in this research as much as 31 respondents who were determined by purposive sampling technique. Technique of data analysis in this study uses descriptive analysis and multiple linear regression. The results showed that: (1) control Environment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.675 with 0.506 significant value (2) risk assessment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.729 with 0.473 significant value (3) control Activities haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.870 with 0.073. significant value (4) information and communication haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.191 with 0.245 significant value (5) Monitoring and supervision have to influence on the effectiveness of accounts receivable collection indicated by t calculate equal 2.531 with 0.018 significant value (6) a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision simultaneously influence toward the effectiveness of accounts receivable collection. (7) Adjusted R Square value 73.5% indicates that ability of control environment, risk assessment, control activities, information and communication as well as monitoring and supervision is capable of explaining the variable effectiveness of accounts receivable collection 73.5% while 26.5% explained by variables other than the research variables.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Koperasi Simpan Pinjam Swamitra Mitra Bahari Tegal Asih Setyaningsih; Roni; Andi Yulianto; Slamet Bambang Riono; Dwi Harini
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.974

Abstract

This research is entitled financial ratio analysis to assess the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative. The purpose of this study is to determine the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative regarding the assessment of financial performance. This research method uses quantitative descriptive research. The population in this study is the financial statements of the Swamitra Mitra Bahari Tegal savings and loan cooperative, with the sample taken is the cooperative's financial statements for the last two years, namely 2020 and 2021. The result of this study is that the liquidity ratio and solvency ratio in the Swamitra Mitra Bahari Tegal savings and loan cooperative in 2020 to 2021 are included in the bad criteria. The rentability ratio in the ROA analysis results in 2020 is included in the less good criteria and in 2021 it is included in the criteria is quite good, while the ROE analysis results in 2020 are included in the good criteria and in 2021 it is included in the excellent criteria.
Analysis of accounting records and preparation of financial statements on MSME profits in the Ketanggungan District Dwi Harini; Roni Roni; Ari Kristiana; Nur Khojin; Akbar Nuur Purnama Darma Wahana
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1114

Abstract

Administrative documents are very important when starting a business. One of them is in the form of documents and financial statements of profit and loss. However, many SMEs have not prepared adequate financial statements, seemingly very simple. One way of financial management by compiling financial statements provides information, reports on financial income and expenses. This study aims to analyze accounting records and preparation of financial statements on profits for Micro, Small and Medium Enterprises (MSMEs) in Profit Regency in the 2022 period. The sample used was 108 respondents. Primary data is obtained from the results of filling out the questionnaire of business actors. The method of data collection is carried out with documentation and literature studies. The data analysis used is multiple linear regression analysis. The results showed that accounting records do not affect profits, financial arrangements affect profits, while simultaneously accounting records and profits affect the preparation of financial statements. Based on these results, it can be stated that accounting records and the preparation of financial statements are able to minimize the occurrence of miscalculations and the information produced will be accurate for external parties and the interested public.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Berwirausaha Pada Pemuda di Kecamatan Salem Fadli Ahmad Hamzah; Hendri Sucipto; Dwi Harini
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.874

Abstract

This study aims to test and prove the existence of a partial and simultaneous influence between internal factors, external factors and emotional factors on the interest in youth entrepreneurship in Salem District. This type of research is quantitative research using associative research methods. The sampling technique in this study used propotional random sampling using the Slovin formula. Data collection was carried out by distributing questionnaires to 100 respondents who were youths of Salem District. The analytical methods used in this study consist of validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests.
Pengaruh Payment Gateway dan Literasi Keuangan dan Digitalisasi terhadap Kinerja Keuangan pada Pelaku UMKM di Kabupaten Brebes Dwi Harini
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.631

Abstract

This study analyzes the influence of payment gateways, financial literacy, and digitalization on the financial performance of MSME actors in Brebes Regency, especially Mitra Mandiri MSMEs. MSMEs have a significant role in Indonesia's economy, but they still face various challenges, especially in the aspects of financial technology and digital literacy. Payment gateways enable faster and safer transactions, while financial literacy supports better cash flow management and financial planning. Digitalization also plays a role in improving operational efficiency. This study uses a quantitative method with a survey approach to 51 respondents. Data were collected through questionnaires and analyzed by multiple linear regression to test the relationship between variables. The results of the study show that payment gateways and financial literacy have a positive and significant effect on the financial performance of MSMEs. Payment gateways improve transaction efficiency and expand market access, while financial literacy helps in better financial management. However, digitalization does not have a significant influence on financial performance, showing that the implementation of digital technology still faces obstacles in the adoption and optimal utilization by MSME actors. These findings emphasize the importance of increasing the use of payment gateways and financial literacy education for MSME actors to improve their financial performance.
Pemberdayaan UMKM Angkringan Milenial melalui Legalitas Usaha di Desa Cikuya, Kecamatan Banjarharjo, Kabupaten Brebes Adik Candra; Hendri Sucipto; Dwi Harini; Nasiruddin Nasiruddin; Roni Roni; Alim Mutaqin
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 2 (2022): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i2.688

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a form of small business whose existence plays a very important role in empowering the community to have independence in the economic field. MSMEs that are used as partners in this community service activity are people who are members of industrial houses in Cikuya Village, Brebes Regency. The purpose of this service is to describe the empowerment process through MSMEs and to describe the factors that encourage and hinder community empowerment in the legality of business in micro, small and medium enterprises. By having business legality, business actors are expected to be able to compete in the free market era. The method used in this service activity is carried out in the form of counseling, training and assistance in managing business legality. Data collection techniques used through interviews, observations, and documentation. The results of this service show that the community empowerment process runs gradually, namely preparation, assessment, implementation, evaluation and termination. The driving factor for community empowerment is the government's support in the form of training programs and resource persons, and the high motivation of the community to make good use of local potential. Meanwhile, the inhibiting factor is science and insight into online marketing techniques that have not been widely developed and lack assistance from related parties in managing business legaility
Keefektifan Pengelolaan Dan Kontribusi Bank Sampah Terhadap Pemberdayaan Ekonomi Masyarakat (Studi Empiris Pada Bank Sampah Santun Asri Desa Pesantunan, Kecamatan Wanasari, Kabupaten Brebes) Aris Sutanto; Hendri Sucipto; Dwi Harini
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3954

Abstract

AbstrakBank sampah sebagai salah satu upaya dalam mengurangi sampah juga berfungsi menjadi upaya pemberdayaan ekonomi masyarakat maka dari itu perlu adanya pengelolaan yang efektif dan kontribusi bank sampah terhadap pemberdayaan ekonomi masyarakat. Penelitian ini bertujuan untuk mengetahui: keefektifan pengelolaan dan kontribusi bank sampah secara parsial serta simultan terhadap pemberdayaan ekonomi masyarakat di Bank Sampah Santun Asri Pesantunan dan variabel mana yang lebih banyak mendominasi. Jenis penelitian ini adalah kuantitatif. Populasi penelitian ini adalah nasabah aktif dengan menggunakan jumlah sampel sebanyak 86 responden. Metode pengumpulan data dengan cara membagikan kuisioner pada responden baik secara langsung maupun melalui online menggunakan google form. Hasil penelitian menyatakan bahwa: 1) Keefektifan pengelolaan secara parsial berpengaruh terhadap pemberdayaan ekonomi masyarakat dengan nilai thitung 4,518 > 1,989 dan kontribusi bank sampah secara parsial berpengaruh terhadap pemberdayaan ekonomi masyarakat dengan nilai thitung 2,019 > 1989. 2) Keefektifan pengelolaan dan kontribusi bank sampah secara simultan berpengaruh terhadap pemberdayaan ekonomi masyarakat hal ini dibuktikan dari hasil uji F sebesar 16,326. 3) Keefektifan pengelolaan merupakan variabel yang paling dominan dengan nilai Beta 0,441. Sosialisasi lebih ditingkatkan lagi agar jumlah nasabah meningkat.Kata Kunci: Keefektifan Pengelolaan, Kontribusi Bank Sampah, Pemberdayaan Ekonomi Masyarakat Abstract Waste banks as one of the efforts to reduce waste also function as an effort to empower the community's economy, therefore there is a need for effective management and the contribution of waste banks to community economic empowerment. This study aims to find out: the effectiveness of the management and contribution of waste banks partially and simultaneously to the economic empowerment of the community in the Asri Pesantunan Santun Waste Bank and which variables dominate more. This type of research is quantitative. The population of this study were active customers with a total sample of 86 respondents. The method of data collection is by distributing questionnaires to respondents either directly or via online using google form. The results of the study state that: 1) The effectiveness of management partially affects the economic empowerment of the community with a tcount of 4,518 > 1,989 and the contribution of the waste bank partially affects the economic empowerment of the community with a tcount of 2,019 > 1989. 2) The effectiveness of the management and contribution of the waste bank simultaneously This has an effect on the economic empowerment of the community, this is evidenced by the results of the F test of 16,326. 3) Management effectiveness is the most dominant variable with a Beta value of 0.441. Socialization is further enhanced so that the number of customers increases.Keywords: Management Effectiveness, Contribution of Waste Banks, Community Economic Empowerment
Co-Authors Adik Candra Akbar Nuur Purnama Darma Wahana Alim Mutaqin Amalia Siti Aisyah Amelia Sholeha Andi Yulianto Anggi Ayu Saputra Aris Sutanto Asih Setyaningsih Ayu Ainunnisa Dumadi, Dumadi Evatul Djannah Fadli Ahmad Hamzah Gian Fitralisma Hendri Sucipto Hendri Sucipto Ikhwan, Syariefful Indah Dewi Mulyani Kristiana, Ari Lutfianah Ulfa Maftukhin Maftukhin Muhammad Badrun Zaman Muhammad Kuntoro Muhammad Syaifulloh Mukson Nasiruddin, Nasiruddin Nihayatul Fadlilah Nur Afrida Nur Aisyah Nur Khojin Nur Khojin Putri Novia Sari Putri Ulfa Riono, Slamet Bambang Roni Roni Solikha Puji Astuti Suci Nur Utami TITI RAHMAWATI Umroh Atun Warpuah