Articles
<![CDATA[Workshop on Financial and Tax Reports for MSMEs in Tenjoayu ]]>
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Dabella Yunia]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 1 No. 1 (2021): September 2021 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v1i1.7
<![CDATA[This community service tries to identify, analyze and solve financial report problems for Micro, Small and Medium Enterprises in Tenjoayu Village, Serang Banten. As a village that is in its infancy, Sindangsari Village requires the intervention of academics to improve the quality of human resources in accordance with the existing potential. The basic problem for Micro, Small and Medium Enterprises in Tenjoayu Village is the low knowledge of financial reports and taxation of Micro, Small and Medium Enterprises in Tenjoayu Village. This community service is carried out using persuasive methods for Micro, Small and Medium Enterprises in Tenjoayu Village, lectures, and field practice. This activity aims to improve the quality of human resources in Micro.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM ]]>
<![CDATA[Dabella Yunia]]>;
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Muhammad Nawawi]]>;
<![CDATA[Chandra Prasadhita]]>
<![CDATA[ Jurnal Warta Desa (JWD) Vol. 3 No. 2 (2021): Jurnal Warta Desa (JWD) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram ]]>
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DOI: 10.29303/jwd.v3i2.133
<![CDATA[The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.]]>
<![CDATA[Perhitungan Harga Pokok Produksi dalam Pengembangan Produk Ecoprint Di Kecamatan Cilegon ]]>
<![CDATA[Nana Nofianti]]>;
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Fara Fitriyani]]>
<![CDATA[ Dedication : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas PGRI Argopuro Jember ]]>
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DOI: 10.31537/dedication.v6i2.821
<![CDATA[Tujuan kegiatan pengabdian masyarakat ini adalah pengenalan dan workshop perhitungan harga pokok produksi tentang pemanfaatan bahan alami untuk pengembangan produk ecoprint di Kecamatan Cilegon, Banten. Bahan alami ini khususnya terkait dengan tanaman- tanaman atau unsur – unsur tanaman yang ada di sekitar lingkungan khususnya tanaman yang tumbuh secara liar/alami. Mitra pengenalan dan workshop ini adalah Komunitas PKK dan PKG PAUD Kecamatan Cilegon. Workshop ini, diharapkan dapat memperoleh pemahaman yang baik tentang jenis tanaman dan pemanfaatan bahan alami dari tanaman menjadi suatu karya seni yang mempunyai nilai lebih serta perhitungan dalam proses produksinya. Metode yang dipakai pada pengabdian masyarakat ini di antaranya 1.)Ceramah 2.)Tutorial 3.)Diskusi. Setelah workshop iniselesai, diharapkan mitra dapat memiliki keterampilan baik secara mandiri atau kelompok dalam pemanfaatan bahan alami untuk pengembangan produk ecoprint serta dalam proses perhitungan harga pokok produksi atas produk yang dibuat.]]>
<![CDATA[Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating ]]>
<![CDATA[Nana Nofianti]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Sarka S]]>
<![CDATA[ TRIKONOMIKA Vol 14 No 1 (2015): June Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v14i1.590
<![CDATA[The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure.]]>
<![CDATA[PENGARUH PRUDENCE AKUNTANSI TERHADAP NILAI PERUSAHAAN DENGAN EARNINGS MANAGEMENT DAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Nana Nofianti]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Azkia Ramadhina]]>
<![CDATA[ Jurnal Ilmiah Hospitality Vol 12 No 1: Juni 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Pariwisata Mataram ]]>
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DOI: 10.47492/jih.v12i1.2700
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh prudence akuntansi terhadap nilai perusahaan dengan earnings management dan asimetri informasi sebagai variabel intervening. Variabel intervening yang digunakan dalam penelitian ini adalah earnings management yang diukur dengan disrectionary accruals modified jones dan asimetri informasi yang diukur dengan bidask spreads. Variabel independen dalam penelitian ini prudence akuntansi yang diukur dengan CONNACit. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan yang diukur dengan Price to Book Value (PBV). Populasi penelitian ini pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Metode sampling yang digunakan adalah purposive sampling dan terpilih 17 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Teknik analisis yang digunakan yaitu regresi linier berganda dengan software SPSSv25 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil penelitian ini menunjukkan bahwa prudence akuntansi berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, prudence akuntansi berpengaruh positif dan signifikan terhadap earnings management dan asimetri informasi. Sehingga earnings management dan asimetri informasi pada penelitian ini dapat dijadikan sebagai variabel intervening]]>
<![CDATA[Improving Family Economy through the Quality Family Village Program (Kampung KB) in Sumurbatu Village, Cikeusik District, Pandeglang Regency, Banten Province ]]>
<![CDATA[Nana Nofianti]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 2 No. 6 (2023): July 2023 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v2i6.229
<![CDATA[Quality Family Village (Kampung KB) is defined as a regional unit at the village level where there is integration and convergence in the implementation of empowerment and strengthening of family institutions in all its dimensions in order to improve the quality of human resources, families and communities. As a development approach that is universal, and in order to improve quality of human resources as well as optimizing the implementation of empowerment to strengthen family institutions, it is necessary to encourage the implementation of Quality Family Villages in every village/kelurahan. For this reason, the KKM 16 Thematic UNTIRTA group carried out and socialized the Quality Family Village Work Program (Kampung KB) to improve the quality of life of the people in Sumurbatu Village, Cikeusik District, Pandeglang Regency, Banten Province. The implementation of this socialization uses the seminar method where the teaching materials are presented by the speaker to the residents. The results obtained were community enthusiasm in implementing the Quality Family Village Program (KB Village) in Sumurbatu Village]]>
<![CDATA[Optimalisasi Pengelolaan Badan Usaha Milik Desa Untuk Mewujudkan Desa Maju Di Desa Tamiang Kabupaten Tangerang ]]>
<![CDATA[Deris Desmawan]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Fara Fitriyani]]>
<![CDATA[ Dedication : Jurnal Pengabdian Masyarakat Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[LPPM Universitas PGRI Argopuro Jember ]]>
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DOI: 10.31537/dedication.v7i2.1394
<![CDATA[BUMDes adalah unsur dari pemerintah desa yang sah berdiri sendiri dan memiliki tujuan dapat memajukan desa dari segi perekonomian, memajukan usaha masyarakat, menciptakan peluang dan network pasar, mendirikan lapangan pekerjaan, meningkatkan kesejahteraan masyarakat, meningkatkan pertumbuhan dan pemerataan ekonomi desa, serta meningkatkan pendapatan masyarakat desa dan Pendapatan Asli Desa. Metode yang digunakan adalah sosialisasi dan pelatihan manajemen BUMDes. Hasil pengabdian masyarakat yang dilakukan adalah meningkatnya pengetahuan, pemahaman dan kesadaran masyarakat akan pentingnya partisipasi masyarakat didalam program BUMDes dalam rangka meningkatkan pendapatan dan perekonomian masyarakat dan desa. Pelatihan manajemen BUMDes kepada masyarakat Desa Tamiang Kecamatan Gunung Kaler Kabupaten Tangerang guna peningkatan kinerja agar usaha milik desa dapat semakin berkembang dan tercapainya kesejahteraan masyarakat. Pelatihan manajemen dilaksanakan bekerjasama dengan Perguruan Tinggi Universitas Sultan Ageng Tirtayasa (sebagai wujud Tri Dharma). Selain itu menginformasikan bahwa bantuan modal dapat diperoleh dari masyarakat melalui penggalangan dana untuk diinvestasikan pada BUMDes sehingga tidak hanya mengharapan bantuan dari Pemerintah.]]>
<![CDATA[The Effect of Managerial Ownership on Firm Value with Accounting Conservatism and Earnings Quality as Intervening Variables ]]>
<![CDATA[Diah Safitri]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Nana Nofianti]]>
<![CDATA[ Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Review of Accounting and Taxation ]]>
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DOI: 10.61659/reaction.v2i2.170
<![CDATA[Purpose - This research aims to determine the effect of managerial ownership on firm value with accounting conservatism and earnings quality as intervening variables. Design/methodology/approach - Multiple linear regression with SPSSv25 software and route analysis with an online Sobel calculator were utilized for analysis. Finding - According to the findings of this study, management ownership has a negative and considerable impact on firm value. Furthermore, managerial ownership has a considerable and favorable impact on accounting conservatism and earnings quality. Accounting conservatism and profit quality can thus be employed as intervening factors in this investigation. Originality - This research raises the issue of firm value seen from the perspective of ownership structure. The difference of this research is investigating the influence of these factors by looking at accounting conservatism and earning quality. The research was conducted because the influence of ownership structure on firm value gave inconsistent results.]]>
<![CDATA[Penerapan Akuntansi Berbasis Akrual Dengan Menggunakan Aplikasi SAIBA Pada Kementerian Sosial RI ]]>
<![CDATA[Desmawan, Deris]]>;
<![CDATA[Nofianti, Nana]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4590
<![CDATA[The writing of this Final Project aims to find out how the Application of Accrual-Based Accounting using the SAIBA Application, what are the obstacles in implementing accrual-based accounting at the Ministry of Social Affairs of the Republic of Indonesia. The method used is descriptive and obtained through field studies. The results of the observations obtained by the author in the application of accrual-based accounting using the SAIBA application at the Ministry of Social Affairs of the Republic of Indonesia are in accordance with Government Accounting Standards, and must be maintained because it makes it easier to compile financial statements, and can be seen in more detail the type of realization in detail. The ability of Human Resources in understanding the system for compiling financial reports is already owned by each security guard, but employees who do not have a background in accounting or economics can take advantage of application training. This also prevents the disconnection of knowledge about the preparation of financial statements. It is expected to monitor the SAIBA application regularly so that all problems in the SAIBA application are corrected and refined in order to present financial reports that produce more accurate and accountable information.]]>
<![CDATA[PENERAPAN SISTEM AKUNTANSI DAN PERPAJAKAN BERBASIS SAK ETAP DAN PP NOMOR 46 TAHUN 2013 BAGI UMKM ]]>
<![CDATA[Nofianti, Nana]]>;
<![CDATA[Mulyasari, Windu]]>
<![CDATA[ Jurnal Pengabdian Dinamika Vol 5, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.62870/dinamika.v5i1.8745
<![CDATA[The purpose of this activity is to provide training on financial reporting and tax calculation for SMEs. Micro, Small and Medium Enterprises (SMEs) in need of bookkeeping and accounting skills are easy to apply in order to prepare financial statements in accordance with Financial Accounting Standards (SAK) ETAP 2011 and can carry out tax obligations to the State in accordance with Regulation 46 of 2013.Problems faced by SMEs is required to prepare financial statements and conduct of tax obligations. While SMEs are not or less capable of making financial statements and therefore can not know the financial position, financial performance, owners' equity in the past and carry out tax obligations. To facilitate SMEs in financial reporting and tax calculation, it takes a simple bookkeeping accounting standards based on the current and the calculation of tax for SMEs.Partners in community service activities are the SMEs in Serang. The method of this activity by providing training in financial reporting and tax calculations.]]>
