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SOSIALISASI PENERAPAN AKUNTANSI INDUSTRI KECIL MENENGAH (IKM) YANG MEMANFAATKAN SUMBERDAYA LINGKUNGAN DI PULAU TIDUNG SEBAGAI PROSPEK BISNIS: Socialization of the Application of Accounting for Small and Medium Industries (IKM) That Utilize Environmental Resources on Tidung Island as a Business Prospect Djunaidy , Djunaidy; Rahmadi, ZaraTania; Dharma , Dias Adi; Utomo, Kabul Wahyu; Rizqi , Az-Zahroh
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.219

Abstract

This dedication is based on observations that show that the application of accounting practices can play an important role in the success or failure of a business. On Tidung Island, there are many small and medium industrial business actors (IKM) who depend on natural resources, especially the fisheries sector, for their survival and livelihood and produce fishery products which are sold in local markets and support the rapidly growing tourism sector, but the application of accounting for SMEs is still weak, even though this application is an effective solution for developing a sustainable business model. To answer this, socialization was held on the application of accounting for small and medium industries (IKM) which utilizes environmental resources on Tidung Island as a business prospect using socialization methods and discussion forums so that solutions to problems can be found such as increasing understanding of Accounting for SME participants on Tidung Island, understanding and being able to practicing basic technology for SME entrepreneurs to utilize the tools that are available and showing the positive impact of implementing accounting on business and environmental sustainability, and how this can support long-term business resilience.
SOSIALISASI DAN PRAKTEK PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM DI KELURAHAN TIDUNG, KEPULAUAN SERIBU: Socialization and Practice of Making Simple Financial Reports for MSMEs in Tidung Village, Seribu Islands Yulianto , Kampono Imam; Damayanty, Prisila; Nurdiana , Diah; Rahmadi, Zara Tania; Istiqomah , Rulyannas Tasya
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.221

Abstract

This research aims to analyze the socialization process and practice of making simple financial reports for micro, small and medium enterprises (MSMEs) in Tidung Village, Seribu Islands. The method used is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practice of preparing financial reports. The research results show that intensive socialization and the practice of making simple financial reports provide significant benefits for MSMEs in improving their financial understanding and skills.
Pendampingan Digitalisasi Pembukuan Keuangan Menggunakan Aplikasi Android Siapik Pada Umkm Bumbu Instan Lazizaf di Jakarta Timur Rizqi, Az Zahroh; Virandadipa, Dwika; Rahmadi, Zara Tania; Yulianto, Kampono Imam; Setiawan, Indra; Dharma, Dias Adhi; Wahyudi, Muhammad Aria
PUAN INDONESIA Vol. 6 No. 1 (2024): Jurnal Puan Indonesia vol 6 no 1 Juli 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.272

Abstract

This research aims to analyze the socialization process and provide assistance in making simple financial bookkeeping reports for micro, small and medium enterprises (MSMEs) in Matraman, East Jakarta. The method used is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practices carried out in preparing financial reports. The research results show that intensive socialization and the practice of making simple financial reports provide significant benefits for MSMEs in developing their financial understanding and skills.
Pendampingan Pembuatan Laporan Keuangan Berbasis Excel di Bunda Tarie Catering Humaira, Balqis Al; Sari, Putri Netasya; Rahmadi, Zara Tania; Widjanarko , Widjanarko; Nurdiana, Diah; Yulianto, Kampono Imam; Utomo, Kabul Wahyu
PUAN INDONESIA Vol. 6 No. 1 (2024): Jurnal Puan Indonesia vol 6 no 1 Juli 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.273

Abstract

This research aims to analyze the socialization process and practice of making Excel-based financial reports for micro, small and medium enterprises (MSMEs) in Cempaka Putih, Central Jakarta. The method used is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practices carried out in preparing financial reports. The research results show that intensive socialization and the practice of making Excel-based financial reports provide significant benefits for MSMEs in developing their financial understanding and skills.
THE INFLUENCE OF RETURN ON INVESTMENT, CURRENT RATIO, DEBT TO EQUITY RATIO , EARNING PER SHARE,AND FIRM SIZE TO THE DIVIDEND PAY OUT RATIO IN BANKING INDUSTRIES LISTED AT INDONESIA STOCK EXCHANGE PERIOD 2013-2018 Tania Rahmadi, Zara
Dinasti International Journal of Digital Business Management Vol. 1 No. 2 (2020): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.782 KB) | DOI: 10.31933/dijdbm.v1i2.157

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This study aimed to examine the factors that influence the ratio of dividend payments in the banking industry. These factors include return on investment, current ratio, debt to equity ratio, earnings per share, and firm size. The technique for sampling using purposive sampling while the sample used in this study was 6 banking companies listed on the Indonesia Stock Exchange in 2014-2018. The analytical method used in this study was a panel data regression model (a combination of time series and cross section). From the results of the study, showed that first, the return on investment did not significantly affect the dividend payout ratio; second, the current ratio did not significantly influence the dividend payout ratio; third, the debt to capital ratio had a significant effect on dividend payout ratios; fourth, earnings per share did not significantly influence to the ratio of dividend payout ratios and the last was that the size of the company had a significant effect on the ratio of dividend payout ratios. From these results it is expected that can be used as a reference, both by company management and by investors in determining investment strategies.
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN THE UTILIZATION OF TECHNOLOGY FOR DIGITAL BOOKKEEPING IN SMES Tigha Anaku Putri; Angellina Merry Susetyawan; Sekararum Sherlenadya Purba; Hatkasum Ratu Mony; Zara Tania Rahmadi; Muhammad Aria Wahyudi; Dias Adhi Dharma
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 3 (2024): April-Juli
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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

Abstract

The purpose of writing this article is to identify the use of technology, especially in the field of accounting, understand the role of accounting information systems in micro, small and medium enterprises (MSMEs), and the application of digital bookkeeping in MSMEs. The approach carried out is a case study approach using relevant journals. The results obtained show that currently small and medium-sized enterprises (MSMEs) have digitized their activities using technology. For example, in terms of sales and payments. However, many MSME bookkeepers still use paper to record books manually. The purpose of coaching is with the hope that currently with the rapid development of science and technology, small and medium enterprises can effectively and efficiently carry out accounting in their business and build technology-based small and medium enterprises (MSMEs).
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING AND THE USE OF ACCOUNTING INFORMATION IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) Arani Tri Kinasih; Maulida Karimah; Nur Hikmah; Dessy Ferditha; Zara Tania Rahmadi; Indra Setiawan
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 3 (2024): April-Juli
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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

Abstract

This research aims to analyze how accounting is implemented and the use of accounting information in MSMEs that take part in the APINDO DKI Jakarta program. This research method uses a descriptive qualitative method with a case study approach. The objects of this research were collected from 11 MSMEs from various types of businesses that participated in the APINDO DKI Jakarta program. Questionnaires were used to collect data used in this research. The results of this research reveal that although accounting is an important decision-making tool in companies, many MSMEs do not utilize the full potential of accounting practices. APINDO DKI Jakarta MSME accounting records have been implemented, although they are still simple. This is caused by several factors, including limited knowledge, resources and access to accounting technology. The financial reports prepared are in the form of profit/loss reports, balance sheets and cash flow reports. MSMEs in the APINDO DKI Jakarta program already use accounting information in the form of operations information, management information and financial information which play an important role in supporting the success and growth of MSMEs.
Pendampingan Penetapan Harga Jual Produk dengan Pemilihan Perhitungan Harga Pokok Penjualan sebagai Dasar Penentuan pada UMKM Makanan di Daerah Setu Babakan Alhabsyi, Zulfa; Meilani, Tantri; Azizah, Wafiq; Rahmadanti, Erinda; Hardinah, Siti; Rahmadi, Zara Tania
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.202

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Serving the community is an activity that involves training and mentoring in calculating the cost of goods sold for Babeh Nur's Nasi Bakar MSME. This MSME was established in 2018 by the owner himself with help from neighbors around the house(Yunaz et al., 2020). As an economic operator who develops a product by himself, one must know the production cost of a product according to the production cost formula. Assessing production costs helps in improving the understanding of micro, small, and medium entrepreneurs who are directly involved in their production process. In this study, data was collected using the standard method through a survey to the owner of Nasi Bakar Babeh Nur MSME. Objectives From this activity, we only want to gain an understanding of how production costs at MSME Nasi Bakar Babeh Nur are calculated. We hope that after the training program, input data and information related to the calculation of production costs in accordance with the accounting system will be available for use by business actors.
Behavioral Biases in Financial Reporting: Examining the Impact of Overconfidence and Risk Aversion on Managerial Accounting Practices Rahmadi, Zara Tania; Rimbano, Dheo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2359

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This study explores the influence of behavioral biases, specifically overconfidence and risk aversion, on managerial accounting practices, focusing on their impact on aggressive and conservative financial reporting. Using an online survey of 200 managerial-level respondents, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that overconfidence significantly drives aggressive financial reporting, while risk aversion promotes conservative practices. Furthermore, the interaction between these biases moderates their effects, highlighting the complexity of managerial decision-making. The study contributes to behavioral accounting theory by integrating psychological insights and providing practical implications for improving financial reporting accuracy through bias mitigation strategies. Future research is encouraged to examine additional biases, cross-cultural contexts, and the influence of technological advancements on managerial practices.
Peningkatan Pemahaman Pengaplikasian M-Pajak berbasis Android dan iOS kepada Wajib Pajak bersama Relawan Pajak IBI Kosgoro 1957 Masa Bakti 2024 di Kecamatan Ciampea, Bogor Barat Rahmadi, Zara Tania; Yulianto, Kampono Imam; Dharma, Dias Adi; Putra, Febryano Manggala; Wahyudi, Muhammad Aria; Pemadi, Syifa Febyca Nur; Rayan, Rayan; Susetyawan, Angellina Merry
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.345

Abstract

Community devotionals in Ciampea, west bogor, aim to increase the understanding and application of android based m-tax applications and ios among taxpayers. On Saturday, April 27, 2024, with the participation of 20 taxpayers. Socialization includes the introduction of applications features such as billing code, billing profile Settings, and the location of nearby tax services, while fellowmen provide tutorials to make accounts, generate billing codes, and make tax payments online. It is expected to increase the efficiency of tax reporting and active engagement of taxpayers in the tax process in Indonesia.
Co-Authors Abdul Muchlis Abiyah, Indra Adib Achmad Fauzi Adji Suratman Sekolah Tinggi Ilmu Ekonomi Y.A.I. Jakarta Afrida Sary Puspita Afriyanti, Reni Agus Hitopa Sukma Ahmad Nurdin Hasibuan Alamsyah - Alhabsyi, Zulfa Alvina Fidiani Amanda, Azhara Yunefa Amar Fazri Septian Angellina Merry Susetyawan Anisya Chintia Anjelina, Putri Aprih Santoso Apriliandani, Cut Tia Apriyatin, Hidup Arani Tri Kinasih Arini, Anya Nurpuspa Asih Purwana Sari Aulia Wildayani Aulia, Risma Nahdatul Ayu Puspita Sari Azizah, Wafiq Baskoro, Fandi Basuki, Veronica Cipta Simone Dadan Sundara Damayanti, Prisila Damayanty, Prisilia Daris Purba Dessy Ferditha Dewi, Dyah Utami Dharma , Dias Adi Dharma, Dias Adhi Dhea Febriyani Dheo Rimbano Diah Nurdiana Dias Adhi Dharma Dias Adhi Dharma Dias Adi Dharma Dias Adi Dharma Dias Adi Dharma Dipa Teruna Awaloedin Djunaidy , Djunaidy Efendi, Kamila Kalsum Elok , Galuh Putri Eni Suharti Fatichah, Zuchriyah Fatimah Zahra Fauziah, Dini Saidah Febry Ardyanto Febryano Manggala Putra Fidiani, Alvina Finka Fitriany Fitriany, Finka Hafizha Nuraeni Hamdy Febrian Hardinah, Siti Hari Kurniawanto Hatkasum Ratu Mony Herdinov, Adam Humaira, Balqis Al Hustna Dara Sarra Ibnatul Istinganah Indra Setiawan Indra Setiawan Indra Setiawan Indra Setiawan Irzan Soepriyadi Istinganah, Ibnatul Istiqomah , Rulyannas Tasya Kabul Wahyu Utomo Kampono Imam Yulianto Kampono Imam Yulianto Keban, Agustina Hira Khoiriyah Nuradilah Kusuma, Mufid Hadi LM Nursalam Luthfi Hamid Arsyi Makapuan, Siska Theresiana Mangir Minnarsih Maulida Karimah Medy Desma Fatwara Meilani, Tantri Michelle Orpha Muhamad Rayhan Muhamad Reza Muhfi Muhammad Aria Wahyudi Muhammad Aria Wahyudi Muhammad Firmansyah, Muhammad Mutiyah, Mutiyah Nasruji, Nasruji Noerlina Anggraeni Novita Fitri Syabila Nur Hikmah Nuradilah, Khoiriyah Nurdiana , Diah Nurdiana, Diah Nurma Dhona Handayani Nursyiah , Lely Salsabila Pane, Citra Swantika Pemadi, Syifa Febyca Nur Pratama, Rizki Dinar Prisila Damayanty Puspa Rini Puspitasari, Novita Maryati Putra, Surya Dwi Putri , Adelia Putri Anjelina Rahayu, Narsih Rahmadanti, Erinda Rainisa, Fadia Ramadhana, Nur Anisah Rayan Rayan, Rayan Riska Herdiana Risma Nahdatul Aulia Rizqi , Az-Zahroh Rizqi, Az Zahroh Romli Jumpai Panggabean Romli Romli, Romli RR. Aryanti Kristantini Rudi Laksono Salsabila Irdhiyanti Salwa, Shifa Ashila Sapiri, Muhtar Sari, Putri Netasya Sari, Suci Indah Sekararum Sherlenadya Purba Septiyani, Herma Simanjuntak, Pastima Suci Indah Sari Sulistiowati, Puji Suratman Surbakti, Sevani Relitna Br Susetyawan, Angellina Merry Sylvia Febriyani Sylvia Kartika Dhamayanti Tigha Anaku Putri Tommy Kuncara Umam, Ikeu Nur Ikhdal Virandadipa, Dwika Wahyu Nazila Widjanarko , Widjanarko Widjanarko Widjanarko Widjanarko Widjanarko, Widjanarko Wildayani, Aulia Yuchriza Sefiana Yulianto , Kampono Imam Yulianto, Kampono Imam Zobir, Obing Said