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ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KULON PROGO Dwi, Estuti Moni; Safitri, Teti Anggita
Among Makarti Vol 16, No 1 (2023): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v16i1.394

Abstract

Analisis kinerja keuangan pemerintah daerah merupakan hal yang paling penting, hal ini dikarenakan memberikan gambaran apa yang akan dilakukan oleh daerah untuk meningkatkan penerimaan asli daerah. Tujuan penelitian untuk mengetahui rasio kemandirian keuangan pemerintah, rasio efektivitas keuangan pemerintah, rasio derajat desentralisasi, dan rasio ketergantungan keuangan daerah pemerintah Kabupaten Kulon Progo Tahun 2019-2021. Penelitian ini merupakan penelitian deskriptif kuantitatif, data yang digunakan adalah data sekunder berupa Laporan Keuangan Pemerintah Kabupaten Kulon Progo Tahun 2019-2021. Rasio kemandirian Pemerintah Kabupaten Kulon Progo masuk kategori rendah. Realisasi penerimaan PAD Pemerintah Kabupaten Kulon Progo termasuk dalam kategori sangat efektif dibuktikan dengan rasio yang melebihi nilai 100%. Derajat desentralisasi Pemerintah Kabupaten Kulon Progo berdasarkan kriteria menunjukan kriteria yang rendah. Tingkat ketergantungan Pemerintah Kabupaten Kulon Progo sangat tinggi. Kabupaten Kulon Progo dapat ditingkatkan dengan dengan mengoptimalkan potensi PAD untuk mencapai daerah yang mandiri. Kemandirian pemerintah Kabupaten Kulon Progo berada di bawah 25% dalam kategori rendah
PELATIHAN KEWIRAUSAHAAN DAN MARKETING ONLINE DI PANTI ASUHAN AISYIYAH Safitri, Teti Anggita; Fathah, Rigel Nurul; Nugraheni, Ika Afifah; Putriana, Dittasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.13510

Abstract

Kelompok masyarakat kurang beruntung secara ekonomi sosial dan terpinggirkan seperti warga santri yang tinggal di panti asuhan adalah kelompok yang paling membutuhkan dukungan dan bantuan. Panti Asuhan Aisyiyah didirikan sejak tahun 1921 oleh Pimpinan Pusat Muhammadiyah dengan visi terwujudnya Panti Asuhan Putri yang Islami yang mempunyai Keunggulan Pengasuhan yang bermartabat dan menjadi Kebanggan Umat. Permasalahan yang dihadapi oleh kedua panti asuhan ini adalah (1) belum adanya pelatihan ketrampilan yang dibekalkan kepada warga panti asuhan sebagai bekal untuk hidup mandiri, (2) warga panti masih mengandalkan donasi dari yayasan dan donatur untuk kecukupan kebutuhan logistik (3) belum adanya infrastruktur ketahanan pangan mandiri di panti asuhan Kegiatan di luar panti lebih fokus pada kegiatan keagamaan antara lain menghafal qur’an dan pelajaran fiqih. Maka dari itu perlu diadakan pelatihan dan pendampingan kewirausahaan sebagai bekal mereka di masa depan agar lebih madiri sekaligus sebagai ketahanan pangan warga panti asuhan Aisyiyah di tengah kondisi ekonomi yang serba sulit. Beberapa solusi yang ditawarkan untuk membantu permasalahan mitra adalah (1) Pelatihan kewirausahaan pendampingan ternak lele dan budidaya sayuran organik dengan melakukan pembukuan dan pelaporan laba-rugi dan (2) Pelatihan branding dan marketing online. Kegiatan PKM ini bertujuan untuk meningkatkan pengetahuan ketahanan pangan warga panti asuhan di masa pandemi dan kemampuan kewirausahaan.
ANALISIS SWOT PANTI ASUHAN AISYIYAH PUTRI YOGYAKARTA Safitri, Teti Anggita; Rahmawati, Fitri Maulidah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.13534

Abstract

Analisis SWOT (Strenghts, Weaknesses, Opportunities dan Threats) Panti Asuhan merupakan Kegiatan Pengabdian Masyarakat yang dilakukan di Panti Asuhan ‘Aisyiyah Putri Serangan Yogyakarta. Pengabdian ini dilakukan dengan maksud mengambarkan manajemen melalui analisis SWOT (Strenghts, Weaknesses, Opportunities dan Threats), mengingat analisis SWOT penting dilakukan untuk memberikan pengetahuan dan pemahaman kepada pengelola panti asuhan sehingga panti asuhan ‘Aisyiyah dapat berbenah memperbaiki kinerja panti asuhan. Pengabdian ini dilakukan kepada pengelola panti asuhan. Berdasarkan permasalahan tersebut, perlu dilakukan analisis SWOT (Strenghts, Weaknesses, Opportunities dan Threats) di Panti Asuhan ‘Aisyiyah Serangan, Yogyakarta. Pelaksanaan program ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi.Hasil pengabdian masyarakat ini yaitu 1). kegiatan pengabdian masyarakat ini memberikan wawasan mengenai manajemen pengelolaan analisis SWOT, sehingga pihak mitra dapat mengetahui kekuatan, kelemahan, kesempatan dan ancaman. 2). Pihak mitra memperoleh masukan yang mendukung bagi kemajuan Panti Asuhan Putri ‘Aisyiyah Serangan Yogyakarta diantaranya meningkatkan kekuatan dan kesempatan serta mencari solusi terbaik bagi kelemahan dan ancaman panti asuhan.
Strategi Penguatan Kelembagaan Bumdes Dalam Peningkatan Kesejahteraan Masyarakat Desa Sidoagung Fathah, Rigel Nurul; Safitri, Teti Anggita; Saharuddin, Erni; Nindiasari, Avininda Dewi
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.946

Abstract

This study aims to develop a strategic plan for the establishment of a Village-Owned Enterprise (BUMDes) in Sidoagung Village, Godean, Sleman, to improve community welfare. The research addresses the challenges faced by the village, such as the absence of a BUMDes, limited human resource capacity, and a lack of community participation in economic development. The method involves a series of assistance programs, including a workshop on potential mapping and business selection, training on institutional strengthening and governance, assistance in preparing the Articles of Association/Bylaws (AD/ART), and training on product innovation and marketing. The preliminary findings indicate that the BUMDes currently has minimal partnership networks, primarily limited to the sub-district level. It has also been identified that the BUMDes needs to expand its collaboration with various stakeholders, such as related government agencies, banks, and the private sector, to strengthen its position and accelerate business growth. Based on potential mapping, three business types were chosen: goat farming, catering, and field rental. These results highlight the need for structured assistance to formalize the BUMDes and enhance its managerial capacity.
FINANCIAL RISK MANAGEMENT STRATEGIES FOR STARTUPS IN THE DIGITAL ERA Erwin; Teti Anggita Safitri; Alfiana; Mohd Syahrin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

Financial Risk Management Strategy for Startups in the Digital Age is an integrated approach used by startup companies to identify, mitigate, and manage financial risks arising in a dynamic digital environment. The strategy includes developing realistic budgets and financial projections, investing in cybersecurity and insurance, and diversifying revenue. The aim is to increase the company's resilience to market fluctuations and digital threats, and achieve sustainable business growth. The study conducted in this research uses the literature research method. The results show that there are three main strategies that can help startups manage financial risks. First, realistic budgeting and financial projections help startups monitor expenses and identify funding needs at each stage of development. Second, investing in adequate cybersecurity and insurance is crucial to protect business and customer data from digital threats and reduce potential financial losses due to data breaches or system failures. Thirdly, revenue diversification helps startups to be more resilient to market fluctuations, allowing companies to be more adaptive and proactive in managing risks.
How Environmental Cost Accounting Can Transform Hospital Medical Waste Policies Fathah, Rigel Nurul; Safitri, Teti Anggita
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5597

Abstract

This study examines the implementation of environmental cost management in hospital waste management using the Environmental Management Accounting (EMA) framework. In Indonesia, hospitals increasingly implement environmental management practices, yet the integration of environmental costs into formal accounting systems remains limited. This research aims to analyze how environmental costs related to medical waste management are identified, measured, and recorded in hospital accounting practices. The study adopts a qualitative single case study approach conducted at PKU Muhammadiyah Nanggulan Hospital. Data were collected through semi-structured interviews, document analysis, observations, and financial records from 2023 to 2024 and analyzed using thematic analysis. The findings indicate that the hospital has implemented several environmental management practices, including medical waste segregation, wastewater treatment through IPAL facilities, and cooperation with certified third-party waste management companies. However, environmental costs are still recorded as general operational expenses under the IPAL account, without a clear classification in line with EMA principles. Integrating EMA into hospital accounting systems could improve transparency into environmental costs, strengthen environmental accountability, and support corporate social responsibility in sustainable healthcare management.
TAX RISK MANAGEMENT STRATEGIES FOR MULTINATIONAL COMPANIES Loso Judijanto; Teti Anggita Safitri; Era Purike; Fuadah Johari
INJOSEDU: International Journal of Social and Education Vol. 2 No. 1 (2025): JANUARY
Publisher : Adisam Publisher

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Abstract

Tax risk management is a central aspect for multinational companies operating in multiple jurisdictions with diverse tax regulations. The key to meeting this challenge is the implementation of a comprehensive and integrated risk management strategy. Key challenges include internal resistance to change, the need for cross-departmental coordination, and global communication issues. In addition, non-uniformity in tax monitoring and reporting can increase the risk of non-compliance, which in turn can potentially lead to legal sanctions. To overcome these challenges, companies need to focus on continuous training and skills development for employees. Investment in technology that supports tax risk management is also central, including data analysis tools and solid audit systems. Ensuring cross-departmental integration and efficient communication can help support a collaborative approach to tax risk management, strengthen transparency, and improve accuracy in tax reporting. The implication of this strategy is that multinational companies can minimise tax management risks and mitigate potential adverse legal sanctions. With the systematic adoption of such strategies, companies not only maintain compliance with tax regulations, but also strengthen their position in an increasingly competitive global business climate. Thus, an effective tax risk management strategy can be one of the critical pillars in the long-term success of multinational companies.
OPTIMISATION OF LAND MORTGAGE MANAGEMENT IN CORPORATE FINANCING: A CIVIL LAW STUDY AND ITS IMPACT ON BUSINESS LIQUIDITY Hadenan Towpek; Teti Anggita Safitri
INJOSEDU: International Journal of Social and Education Vol. 2 No. 12 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

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Abstract

This article analyses the optimisation of land mortgage management as a strategic instrument for corporate financing from a civil economic perspective and its impact on business liquidity. Based on a legal-normative literature review of Law No. 4 of 1996, Book III of the Civil Code, and a case study of a state-owned construction company, the research proves that the parate executie doctrine and the preference system (prior tempore potior jure) increase the recovery rate by 82% in 12 months, the current ratio by 1.5x, and asset turnover by 2.3x through refinancing and multi-ranking HT. Systemic optimisation of HT reduces WACC by 2.5%, accelerates the velocity of money by 1.3x, and has the potential to channel Rp450 trillion in real credit by 2026 to support the GDP target of 5.2%. Recommendations include digitising BPN SHT, ABS-HT securitisation, and a single BPN-bank window to eliminate overlapping authorities that cause a 24-month holding period. These findings are relevant for legal practitioners, financial managers, and policymakers for the transformation of the land-based financing ecosystem towards an inclusive and resilient economy amid global volatility in 2026.