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All Journal Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Jurnal Ilmiah Keuangan Akuntansi Bisnis
Suhesti Ningsih, Suhesti
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Pemanfaatan Olahan Pisang Sebagai Tambahan Pendapatan Ibu-Ibu PKK di Desa Keden Kalijambe Sragen Ningsih, Suhesti; Fitria, Tira Nur; Dewi, Maya Widyana; Nurcahyani, Mariska Bening; Aisah, Tutik; Zania, Rosse Firli
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i2.14414

Abstract

Kegiatan ini adalah pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) melalui seminar dan pelatihan pengolahan produk pisang, dilaksanakan pada 13 Mei 2024 di Balai Desa Keden Kalijambe Sragen. Tujuannya adalah meningkatkan keterampilan dan pengetahuan UMKM dalam mengolah pisang serta strategi pemasaran, untuk bersaing lebih baik di pasar lokal bahkan regional. Proses pengumpulan data dimulai dengan identifikasi lokasi dan sasaran, melibatkan masyarakat umum, pelaku UMKM, dan komunitas lokal. Dilakukan observasi langsung terhadap lingkungan, infrastruktur, dan aktivitas masyarakat, serta wawancara dengan tokoh masyarakat dan diskusi kelompok terarah. Hasilnya, dalam bentuk foto, video, dan catatan lapangan, menjadi laporan akhir dari kegiatan pengumpulan data. Pendekatan ini melibatkan penggunaan metode praktek langsung, di mana peserta dapat langsung terlibat dalam proses pengolahan produk pisang dan melihat contoh produk yang sudah jadi. Selain itu, penggunaan bahasa yang sederhana dan mudah dimengerti juga menjadi strategi untuk memastikan bahwa peserta dapat menguasai materi dengan baik dan mampu mengaplikasikannya dalam praktik usaha mereka secara efektif. Dosen beserta mahasiswa praktik langsung mengolah keripik pisang bersama masyarakat peserta UMKM. Proses pengolahan mencakup pemilihan, pengupasan, dan pemotongan pisang menjadi irisan tipis, serta perendaman dalam larutan kapur sirih untuk membuat keripik yang crispy. Setelah digoreng hingga keemasan, keripik ditiriskan dan dikemas dalam plastik standing pouch dengan tambahan bubuk perasa makanan. Tujuan pelatihan ini adalah meningkatkan nilai jual produk lokal seperti keripik pisang melalui pengolahan yang baik, pengemasan menarik, dan penetapan harga jual yang tepat. Disampaikan juga edukasi strategi pemasaran dan promosi produk, termasuk penggunaan media sosial dan pemasaran online, untuk memperluas jangkauan pasar. Kegiatan ini diharapkan dapat meningkatkan keterampilan pengelolaan usaha UMKM, memperbaiki kualitas produk, dan memperluas pangsa pasar, serta memberikan kontribusi yang signifikan terhadap perekonomian lokal melalui pemanfaatan potensi pisang yang melimpah.
SOSIALISASI AKUNTANSI BUMDES BUMDES TUMANG CEPOGO BOYOLALI Dewi, Maya Widyana; Rukmini, Rukmini; Ningsih, Suhesti; Faradila Pratiwi, Natasya Eka; Sari, Diana Novita; Kusuma, Indra Lila
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10401

Abstract

Kegiatan Pengabdian Masyarakat tentang Sosialisasi Akuntansi Bumdes di Bumdes Tumang Cepogo Boyolali bertujuan untuk meningkatkan pengetahuan dan implementasi akuntansi yang berlaku di Bumdes sesuai dengan standar akuntansi pemerintahan. Kegiatan ini diikuti oleh pengurus Bumdes Tumang Cepogo Boyolali dengan memberlakukakan metode sosialisasi, diskusi dan pendampingan praktik sederhana tentang akuntansi Bumdes. Hasil dari kegiatan pengabdian ini adalah semua pengurus Bumdes Tumang Cepogo Boyolali lebih memahami baik teori maupun praktik sederhana tentang akuntansi Bumdes yang sesuai dengan standar akuntansi keuangan. Kegiatan pengabdian ini berlanjut pada suatu kerjasama yang mengarah pada pendampingan akuntansi dan keuangan secara berkelanjutan di Bumdes Tumang Cepogo Boyolali Kata Kunci : Akuntansi Bumdes, Bumdes, Sosialisasi, Standar Akuntansi Keuangan Abstract The Community Service Activity on Socializing Bumdes Accounting at Bumdes Tumang Cepogo Boyolali aims to increase knowledge and implementation of accounting that applies to Bumdes in accordance with government accounting standards. This activity was attended by the management of Bumdes Tumang Cepogo Boyolali by applying the method of socialization, discussion and mentoring of simple practices regarding Bumdes accounting. The result of this service activity is that all Bumdes administrators Tumang Cepogo Boyolali understand better both the theory and the simple practice of Bumdes accounting in accordance with government accounting standards. This service activity continues in a collaboration that leads to sustainable accounting and financial assistance at Bumdes Tumang Cepogo Boyolali Keyword: Bumdes Accounting, Bumdes, Outreach, Financial Accounting Standards
Analisis Comparative Kinerja Keuangan pada KPPN Surakarta Tahun 2022-2023 Sriprasetyo, Aulia Mayang; Ningsih, Suhesti
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14638

Abstract

financial performance indicates how successfully a firm has implemented sound financial management practices. In order to gather sufficient information about financial performance and set future planning goals, financial statement can be analyzed in order to evaluate financial performance. Through comparative research, the financial performance of KPPN Surakarta in 2022 and 2023 is to be ascertained in this study. Comparative analysis is the method of analysis that is employed. Secondary data is used in research, and a sort of descriptive research methodology is employed. The researcher obtained data in the form of cash flow statements and balance sheet reports at the KPPN Surakarta level for two periods from 2022 to 2023. According to the analysis, there has been a notable growth in KPPN Surakarta’s overall financial performance between 2022 and 2023, particularly in grant income. This indicates that flow of money within KPPN Surakarta’s purview is growing
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14565

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Ningsih, Suhesti; Utami, Wikan Budi; Hidayatullah, Andifa Rozaq; Novianti, Laras Dwi
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6294

Abstract

This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2020 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 58.4% is influenced by other factors outside the study.
PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6048

Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
Analisis Comparative Kinerja Keuangan pada KPPN Surakarta Tahun 2022-2023 Sriprasetyo, Aulia Mayang; Ningsih, Suhesti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14638

Abstract

financial performance indicates how successfully a firm has implemented sound financial management practices. In order to gather sufficient information about financial performance and set future planning goals, financial statement can be analyzed in order to evaluate financial performance. Through comparative research, the financial performance of KPPN Surakarta in 2022 and 2023 is to be ascertained in this study. Comparative analysis is the method of analysis that is employed. Secondary data is used in research, and a sort of descriptive research methodology is employed. The researcher obtained data in the form of cash flow statements and balance sheet reports at the KPPN Surakarta level for two periods from 2022 to 2023. According to the analysis, there has been a notable growth in KPPN Surakarta’s overall financial performance between 2022 and 2023, particularly in grant income. This indicates that flow of money within KPPN Surakarta’s purview is growing
PEMBERDAYAAN UMKM DENGAN MENINGKATKAN LITERASI LAPORAN KEUANGAN DESA GUMPANG Dewi, Maya Widyana; Ningsih, Suhesti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16590

Abstract

Program ini dilaksanakan dengan tujuan untuk meningkatkan literasi laporan keuangan dan memajukan sumber daya manusia Desa Gumpang dengan memberikan sosialisasi sekaligus memberikan edukasi terkait dengan penanganan dan pencegahan adanya ketidaksesuaian laporan keuangan di setiap UMKM. Target utama  dari  program  Pengabdian  Kepada  Masyarakat  ini  adalah  masyarakat  atau  warga  di wilayah Desa Gumpang, dengan pertimbangan bahwa mayoritas masyarakat di Desa Gumpang bekerja sebagai petani serta wirausaha kecil yang didirikan disetiap rumah masing- masing. Kegiatan PKM ini dilaksanakan oleh Tim Pengabdian Kepada Masyarakat (PKM) untuk  memberikan wawasan atau edukasi kepada masyarakat mengenai beberapa hal dalam menangani adanya ketidaksesuaian laporan keuangan di setiap UMKM. Metode pelaksanaan PKM ini berupa sosialisasi dan edukasi melalui kegiatan sosialisasi. Pelatihan dan pendampingan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah UMKM di desa Gumpang sudah mulai mempelajari laporan keuangan sederhana di UMKM dan mulai menerapkan pembuatan laporan keuangan sederhana tersebut didalam usahanya Abstract This program is implemented with the aim of increasing financial reporting literacy and advancing human resources in Gumpang Village by providing socialization as well as providing education related to handling and preventing financial reporting discrepancies in each UMKM. The main target of this Community Service program is the community or residents in the Gumpang Village area, considering that the majority of people in Gumpang Village work as farmers and small entrepreneurs established in each of their respective homes. This PKM activity is carried out by the Community Service Team (PKM) to provide insight or education to the community regarding several things in handling financial reporting discrepancies in each UMKM. The method of implementing this PKM is in the form of socialization and education through socialization activities. Training and mentoring. The results of this community service activity are that UMKM in Gumpang Village have started to study simple financial reports in UMKM and have started to implement the creation of simple financial reports in their businesses. Kata kunci: Laporan Keuangan, Sumber Daya Manusia,UMKM.
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Rahmadetta, Diva Tirta Nirwana; Sari, Shinta Permata; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
Co-Authors Aisah, Tutik Akromah, Hafizah Wa Amelia, Wulanda Amin, Reggy Aditya Darmanto Darmanto Dian Ambarwati Dodik Jatmika Dwi Septiyani Eko Prasetyo, Dimas Faradila Pratiwi, Natasya Eka Fitri Wardani, Ananda Tiara Hati, Deliana Permata Hidayatullah, Andifa Rozaq Indra Lila Kusuma, Indra Lila Kholifah, Rofiu Nur LMS Kristiyanti, LMS M. Yogi Riyantama Isjoni Ma'ruf, Muh Hasan Ma'ruf, Muhammad Hasan Maya Widyana Dewi Ma’ruf, M. Hasan Musyayada, Afina Zahida Ningrum, Mutiara Asri Novianti, Laras Dwi Nurcahyani, Mariska Bening Paidi Paidi Permatasari, Intan Indah Pradipta, Rahadian Nova Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Rahmasari, Adelia Putri Rendi Saputra Rukmin Rukmini Rukmini Rukmini Shinta Permata Sari Sobriani, Eka Septiana Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sriprasetyo, Aulia Mayang Sugiyani, Fitria Tira Nur Fitria, Tira Nur Wati, Eka Susilo Wikan Budi Utami Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli