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All Journal Krisna: Kumpulan Riset Akuntansi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Ary Yunita Anggraeni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengenalan Literasi Keuangan Sejak Dini Bagi Wali Murid di TK Harmoni Kota Blitar Fitriana Santi; Ary Yunita Anggraeni; Rani Ayu Widya Nauvalita; Dela Safira Maharani
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol 6, No 3 (2022): GERVASI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v6i3.4399

Abstract

Literasi keuangan merupakan keterampilan pengelolaan keuangan, belajar membedakan kebutuhan dan keinginan. Tujuan dari kegiatan pengabdian ini adalah memberikan wawasan kepada mama muda (wali murid) TK Harmoni Kota Blitar. Melalui kegiatan ini maka guru serta wali murid dapat saling berkolaborasi dengan baik menumbuhkan literasi keuangan pada anak usia dini. Metode pelaksanaan program ini adalah lokakarya kepada mama muda, pendampingan, dan evaluasi. Kegiatan dilaksanakan oleh 1 dosen, 2 guru dan 9 peserta. Kegiatan dilaksnaakan pada hari Selasa 30 Agustus 2022. Tahap pertama lokakarya kepada mama muda. Pada tahap ini akan dijelaskan materi mengenai uang serta cara mengenalkan literasi keuangan kepada anak usia dini. Tahap kedua evaluasi kegiatan. Tahapan ini peserta akan mengisi Google Form untuk mengetahui tingkat keberhasilan lokakarya kegiatan pengabdian menghasilkan antusias mama muda yang mempraktekkan langsung materi dan permainan literasi keuangan. Hal ini ditunjukkan dari antusias mama muda yang mengirimkan video kepada tim pengabdi. Hasil akhir dari kegiatan lokakarya dan evaluasi adalah menghasilkan HKI permainan literasi keuangan.
Integrasi Akuntansi sebagai Pondasi Keuangan dalam Manajemen Kas Usaha Mikro Jedeot, Anskarina; Santi, Fitriana; Trisna June, Cindy Getah; Ary Yunita Anggraeni
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

This study explores the awareness of Micro, Small, and Medium Enterprises (MSMEs) regarding the importance of financial record-keeping and identifies the factors influencing such practices. Despite being a vital sector in Indonesia's economy, many MSME owners lack proper financial management skills, hindering business optimization and complicating access to formal financing. Using a qualitative method with a case study approach, data were collected through in-depth interviews with MSME owners from various sectors and direct observations of their financial management practices. Thematic analysis was employed to understand their awareness, experiences, and challenges in financial record-keeping. The findings show that financial record-keeping awareness remains low due to limited financial literacy, misconceptions that records are only needed for large businesses, and resource constraints such as time and knowledge. Additionally, mixing personal and business finances is a common issue, making it difficult to monitor cash flow and profits accurately. This study recommends targeted financial literacy programs for MSMEs and the development of simple, accessible financial recording tools. These efforts are expected to enhance MSME owners’ financial management capabilities, contributing to improved business sustainability.
KAJIAN RETRIBUSI KANTIN DENGAN SKENARIO DI KOTA MALANG TAHUN 2025 Cindy Getah Trisna June; Muhammad Syafiq; Dian Surya Ayu Fatmawati; Ary Yunita Anggraeni; Nofita Tahmer
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.260-274

Abstract

School canteen levies are a form of levy imposed on canteen operators as compensation for the use of school facilities or government-owned land. These levies aim to optimize the utilization of regional assets and improve the overall quality of educational services. This study aims to analyze canteen levy policies in Malang City, considering legal, economic, and social aspects. Therefore, the results of this study are expected to provide more adaptive policy recommendations that support the sustainability of canteen businesses without neglecting their contribution to regional revenue. In analyzing canteen levies, calculations were conducted, where the appropriateness of the tariff was measured based on the cost ratio, which was conducted by analyzing the development of costs (operations, maintenance, and capital/investment) and the provision of facilities and infrastructure. To ensure equitable distribution of regional asset quality, local governments provided a simultaneous subsidy of 50% or 30% to compensate for this, depending on the region's financial capacity. However, this was done by considering the conditions of each canteen, considering the varying amounts of the levy burden. The estimated amount of the levy burden is as follows: 80% of canteens in good condition, 60% of canteens in light damage, and 40% of canteens in severe damage.
Co-Authors Cindy Getah Trisna June Dela Safira Maharani Dian Surya Ayu Fatmawati Fitriana Santi Jedeot, Anskarina MUHAMMAD SYAFIQ Nofita Tahmer Rani Ayu Widya Nauvalita Santi, Fitriana Trisna June, Cindy Getah