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All Journal Autotech: Jurnal Pendidikan Teknik Otomotif Universitas Muhammadiyah Purworejo Jurnal Pendidikan Fisika FKIP UM Metro Berkala Ilmiah Pendidikan Fisika Global Conference Index HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM Academy of Education Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Inovasi Sosial: Jurnal Pengabdian Masyarakat Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam
Riswanto Riswanto Riswanto Riswanto
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Penerapan Pembukuan UMKM Berbasis Template Excel Untuk Meningkatkan Akuntabilitas Keuangan Usaha Keripik Permata di Kabupaten Asahan Cahyoginarti Cahyoginarti; Darmawati Darmawati; Ratna Ratna; Adhi Surya Harahap; Riswanto Riswanto
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 4 (2025): Oktober: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i4.2341

Abstract

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.
Dampak Kinerja Keuangan, Struktur Pendanaan, dan Tata Kelola Perusahaan yang Baik terhadap Mutu Laporan Finansial Entitas Riswanto Riswanto
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8906

Abstract

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.
Pengabdian Mandiri Kemitraan Masyarakat Penguatan Literasi Keuangan untuk Mendukung Keberlanjutan Usaha Tenank Cafe Medan Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2026): Mei : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v3i2.3236

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.
Pengaruh Pendidikan Keluarga, Karakter, Motivasi Terhadap Prestasi Belajar Pendidikan Agama Islam Siswa Kelas VII di SMP Negeri Muara Kati Kecamatan Tiang Pumpung Kepungut Kabupaten Musi Rawas Seli Junima Sari; Riswanto Riswanto
Al-Bahtsu: Jurnal Penelitian Pendidikan Islam Vol 8, No 2 (2023): Islamic Education Research
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/btu.v8i2.5182

Abstract

The data collection technique used was aobservation, questionnaire, documentation. The population is 250 and the sample is 63 students. The data analysis techniques used is multiple linear regression, t test and F test. The results research are: the first there is an effect of family education on learning achievement Islamic religious education for class VII students at junior high school Muara Kati Tiang Pumpung Kepungut District, Musi Rawas Regency, tcount > t table (3.164 > 2.00) and a significance level (0.037 <0.05).Secondly there is an influence of character on the learning achievement of Islamic religious education for class VII students at junior high school SMP Negeri Muara Kati Tiang Pumpung Kepungut District Musi Rawas Regency, t count > t table(2.254>2.00) and a significance level (0.047 <0.05).Thirdly there is a motivational effect on the learning achievement of Islamic religious education for class VII students at junior high school Muara Kati Tiang Pumpung Kepungut District Musi Rawas Regency, tcount > t table (2.132 > 2.00) and a significance level (0.049 <0.05).The last there is an influence of family education, character, motivation on learning achievement of Islamic religious education for class VII students at junior high school Muara Kati Tiang Pumpung Kepungut District Musi Rawas Regency which is shown at Fcount > Ftable (1.240 > 3.15) and at a significant level 0.303 <0.05.
Kompetensi Guru dalam Penggunaan E-Learning pada Pembelajaran Al-Qur’an Hadits Kelas X di MAN 1 Bengkulu Utara Fuad Ridho; Riswanto Riswanto; Mindani Mindani
Al-Bahtsu: Jurnal Penelitian Pendidikan Islam Vol 6, No 1 (2021): Islamic Education Research
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/btu.v6i1.5726

Abstract

The aim of carrying out this research is to determine the competency of 1st year class of Al-Qur'an Hadith teachers at MAN 1 North Bengkulu. To find out how to utilize and use e-learning by teachers in Al-Qur'an Hadith lessons in class the researcher in the thesis is qualitative. The data collection techniques used were observation, interviews and documentation. And the author's data analysis technique uses qualitative descriptive analysis. The results of the research show that the MAN 1 North Bengkulu school has used e-learning in teaching Al-Qur'an Hadith in 1st year class. The results of the research show that the use of e-learning at MAN 1 North Bengkulu has been running. Teachers have sufficient competence in using e-learning and the output is that students are increasingly enthusiastic in learning activities.
Co-Authors ADHI SURYA HARAHAP Adisel Adisel Ahmad Hifdzil Haq Cahyoginarti, Cahyoginarti Cut Nizma Dasman Lanin Diena Fadhilah Fuad Ridho Jasa Ginting Khairul Khairul Lego Irama Mindani Mindani Moch Iqbal Partono Partono Ratna Ratna Seli Junima Sari Suprapno Suprapno Syamsir Syamsir Wulan Maya Sari