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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Wahana Riset Akuntansi Jurnal Ilmiah Mahasiswa FEB Jurnal Samudra Ekonomi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Kajian Ilmiah Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Community Practice and Social Welfare (JaCiPS) Wiga : Jurnal Penelitian Ilmu Ekonomi JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Pengabdian Bukit Pengharapan KOPEMAS Khidmat: Journal Community Service
Rino Tam Cahyadi, Rino Tam
Fakultas Ekonomi Dan Bisnis; Universitas Ma Chung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Bias Perilaku terhadap Pengambilan Keputusan Irasional dengan Financial Literacy sebagai Pemoderasi Hariono, Michael Wijayanto; Cahyadi, Rino Tam; Wijayanti, Dian
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i1.5304

Abstract

This study aims to examine the effect of status quo bias, regret aversion bias, loss aversion bias and availability bias on irrational investment decision making by investors in Malang City moderated by financial literacy. The number of respondents as many as 87 people came from a group of investors from several securities offices and community groups of Beginner Stock Investors (ISP) Malang City. This study uses moderated regression analysis as a test tool. The results of this study indicate that regret aversion bias and loss aversion bias have a positive effect on irrational investment decision making, while the status quo bias and availability bias have no effect on irrational investment decision making. The moderating variable of financial literacy weakens the effect of availability bias on irrational investment decision making, but does not weaken the effect of status quo bias, regret aversion bias, and loss aversion bias on irrational investment decision making.
Optimalisasi Digital Marketing pada Komunitas Klinik Usaha Desa Kucur untuk Kemajuan Ekonomi Desa Kucur Basory, Hartomy Akbar; Hellyani, Catharina Aprilia; Cahyadi, Rino Tam; Wahyono, Seno Aji; Manalu, Sahala
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.5508

Abstract

The influence of attraction and social media presents several problems and benefits that will be discussed in this study. Social media is considered as one of the best ways for entrepreneurs to promote their products to attract potential customers. The increasing number of social media users makes entrepreneurs use social media influencers as one of the supporting elements in marketing their products. This study aims to analyze the effect of social network appeal on the sales level of Hanania Milk Pie products. This research methodology uses document reviews, interviews, and Instagram social media data insights that can be taken into consideration by food industry entrepreneurs. This research results in that food souvenir products can optimize digital marketing to achieve promotion in several major cities within the country and outside with promotional costs that are much cheaper than promotional models using print media or electronic media so as to increase public trust and increase purchases. The current trend for millennials is entering globalization, changes in consumer behavior, mobility, and accessibility of information. The growth of digitalization has impacted both the consumer and producer sides of the transaction market. One of them is the ability to now buy, sell, market, order, and pay for products online. This research applies the literature study method. In this journal, a series of interrelated activities are carried out by collecting library data, reading, storing data, and managing data materials for research. Based on the results and discussion, it can be said that, in the face of rivalry in business development, business actors, both micro, small and medium enterprises, MSMEs, must take into account digital marketing as one of the strategies. To support this, the majority of MSMEs agreed on three metrics for digital marketing, namely: providing clear information to consumers, assisting MSMEs in expanding market reach, and making it easier to communicate with consumers to better fulfill customer demands.
Is It True That Funding Surplus and Capital Structure Affect the Amount of Dividends Paid? Cahyadi, Rino Tam; Pratama, Bagas Brian; Andarvici, Akta Aruna
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 13, No 2 (2024): Nominal September 2024
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i2.77848

Abstract

ABSTRACTThis research examines the relationship between funding surplus and capital structure on dividend payments in manufacturing companies in the consumer goods subsector. Researchers choose funding surplus and capital structure as determinants of dividends because dividend payments are influenced by the adequacy of funds and the potential associated costs. This research was conducted using multiple regression analysis using manufacturing companies in the consumer goods subsector. The research results show that a funding surplus increases dividend payments, while a debt-dominated capital structure actually reduces them. This finding supports the Pecking Order theory, which states that companies with sufficient funds can fulfill their various obligations, including dividend distribution.Keywords: Funding Surplus, Capital Structure, Dividends, Pecking Order Theory ABSTRAKPenelitian ini menguji hubungan antara surplus pendanaan dan struktur modal terhadap pembayaran dividen pada perusahaan manufaktur di subsektor barang konsumsi. Peneliti memilih surplus pendanaan dan struktur modal sebagai faktor penentu dividen karena pembayaran dividen dipengaruhi oleh kecukupan dana dan potensi biaya yang terkait. Penelitian ini dilakukan dengan analsisi regresi berganda dengan menggunakan perusahaan manufaktur subsektor consumer goods. Hasil penelitian menunjukkan bahwa surplus pendanaan meningkatkan pembayaran dividen, sementara struktur modal yang didominasi oleh utang justru menurunkannya. Temuan ini mendukung teori Pecking Order, yang menyatakan bahwa perusahaan dengan dana yang cukup dapat memenuhi berbagai kewajibannya, termasuk pembagian dividen.Kata kunci: Surplus Pendanaan, Struktur Modal, Deviden, Pecking Order Theory
PENDAMPINGAN PENGEMBANGAN UKM KERIPIK BUAH UNTUK PERLUASAN KE PASAR EKSPOR Santi Widyaningrum; Catharina Aprilia Hellyani; Liem Gai Sin; Rino Tam Cahyadi
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2022
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Abstract

Pandemi Covid-19 telah mempengaruhi berbagai sektor kehidupan termasuk bidang bisnis dan ekonomi. Kondisi ini juga dialami oleh UKM CV Putri Alin Jaya sebagai produsen keripik buah di kota Batu, Malang. UKM ini sudah berdiri sejak tahun 2007 dengan menyerap tenaga kerja sampai 25 orang yang dijangkau dari tetangga sekitar rumahnya. Perubahan yang terjadi pada lingkungan pasar selama kondisi Pandemi Covid-19 telah membuat pasar lesu dan terjadi penurunan pada penjualan sehingga berdampak pada pengurangan jumlah produksi untuk meminimalisir kerugian. Berlatar belakang dari permasalahan ini, kami melakukan pendampingan dengan tujuan memberikan pengetahuan tentang standar, prosedur ekspor dan pasar ekspor produk makanan agar usaha ini dapat bertahan bahkan berkembang memasuki pasar Internasional melalui perluasan ke pasar ekspor. Metode pelaksanaan kegiatan pengabdian diawali dengan focus group discussion (FGD) dengan Ibu Yayuk Murniwati pemilik UKM CV Putri Alin Jaya melalui meeting Zoom dikarenakan masih diberlakukannya pembatasan social masa pandemic Covid-19. Dalam FGD tersebut disampaikan penjelasan tentang tujuan pengabdian dan sekilas teknis prosedur Export serta penggalian data dan informasi mengenai kegiatan bisnis keripik buah khas Batu tersebut. Dari hasil FGD dirumuskan buku saku Export yang berisikan penjelasan tahapan ekspor mulai dari persiapan sebelum ekspor, prosedur ekspor serta strategi pemasaran ekspor produk makanan.
Assistance with Preparing Financial Reports for Toko Online Aneka in Malang City Flavian Naretius Gunawan; Jerri Benardus; Marcelino Andrew; Rhenaldy Pius Wicaksono; Setia Andrew Nugraha; Rino Tam Cahyadi; Fitri Oktariani; Bagas Brian Pratama; Audito Aji Anugrah
Journal of Community Practice and Social Welfare Vol. 4 No. 2 (2024): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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Abstract

Toko Online Aneka is a micro, small, and medium enterprise (MSME) operating in social media markets and selling various types of goods. However, the business has not fully implemented an appropriate financial accounting system, particularly in the area of record-keeping. Therefore, this community service project aims to help Toko Online Aneka improve its financial records. The implementation method involves interviews and direct observation, using primary data from a startup business like Toko Online Aneka. During the mentoring process, the required information and data are obtained from the business owners and individuals directly involved in operations. The output of this service activity is the creation of transaction templates and financial reports. The presence of these templates is expected to help Toko Online Aneka track sales and profits, both on a monthly and annual basis.  
Management Control System Design and Innovation: A Systematic Literature Review Wijayanti, Dian; Cahyadi, Rino Tam
Jurnal Economia Vol 20, No 3 (2024): October 2024
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.57511

Abstract

AbstractThe purpose of this study is to examine through a systematic review the management accounting research that focuses on the role of management control systems (MCS) in enhancing innovation within organizations. For that purpose, a total of 19 articles from publications spanning from 2000 to 2022 were selected using the keywords of management control system and innovation. The findings indicate that the Levers of Control (LoC) is the most widely studied topic. The next popular topic being examined is formal and informal control mechanisms. The aspect of innovation in that literature mainly focuses on product innovation, management and organizational innovation, and environmental innovation and sustainability. Future research can explore more the role of the MCS in the combined mechanism of LoC to encourage innovation. This paper contributes to the MCS literature by examining the suitable mechanisms affecting the success of innovation in a rapidly changing environment.  Keywords:Management Control System, Innovation, Review Literature, Levers Of Control, New Product Development
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM DAN PERHITUNGAN HARGA POKOK PENJUALAN KELOMPOK TANI KOPI REPUBLIK TANI MANDIRI Halim, Dorothy Srikandi; Susanto, Ingrid; Djie, Jonathan Felizio; Ayu, Regina Diah Retno; Cesatyanegara, Nadine Ranisyademas Hawidiajati; Anugrah, Audito Aji; Cahyadi, Rino Tam; Oktariani, Fitri; Pratama, Bagas Brian
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 1 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i1.55745

Abstract

Kelompok Tani Kopi Republik Tani Mandiri merupakan usaha mikro, kecil, dan menengah (UMKM) di industri kopi yang menghadapi kendala dalam pencatatan keuangan. Meskipun telah beroperasi selama beberapa tahun, pencatatan yang akurat masih menjadi tantangan utama dalam transisi dari pra-koperasi ke koperasi. Pengabdian masyarakat ini bertujuan untuk meningkatkan pencatatan keuangan, aset, dan persediaan mereka menggunakan metode kualitatif, termasuk Focus Group Discussion (FGD), wawancara, observasi, dokumentasi, serta pendampingan. Data yang dikumpulkan digunakan untuk merancang template pencatatan keuangan berbasis Microsoft Excel dengan formula otomatis. Output pengabdian ini adalah siklus akuntansi lengkap, termasuk laporan keuangan dan perhitungan harga pokok penjualan (HPP) untuk membantu pemantauan kinerja keuangan tahun 2023 serta penentuan harga jual tahun 2024. Proses ini mencakup inventarisasi aset, penyusutan, penyusunan jurnal, buku besar, daftar saldo, serta pembuatan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasilnya menunjukkan bahwa meskipun UMKM ini memiliki likuiditas baik dan aset tetap yang signifikan, mereka mengalami kerugian bersih pada tahun 2023. Beban penyusutan, khususnya pada mesin dan bangunan, menjadi salah satu faktor utama kerugian tersebut. Implementasi pencatatan keuangan yang lebih sistematis diharapkan dapat meningkatkan efisiensi dan profitabilitas usaha ke depan.
The Influence of Corporate Social Responsibility Disclocure on Accounting Conservatism with State Ownership as a Moderator Hardana, Richio Putra; Cahyadi, Rino Tam; Wijayanti, Dian
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.131059

Abstract

Purpose – This study aims to examine the effect of corporate social responsibility disclosure on accounting conservatism and the effect of state ownership in moderating the relationship between corporate social responsibility disclosure and accounting conservatism.Design/methodology/approach – This study uses state-owned enterprises and regional-owned enterprises listed on the Indonesia Stock Exchange for the period 2018-2022 as the sample. This research used moderate regression analysis to conduct data analysis.Findings – The results show that corporate social responsibility disclosure has a positive effect on accounting conservatism. These results are in line with stakeholder theory which states that companies must pay attention to the interests of all interested parties, not just shareholders. Results also show that state ownership weakens the relationship between corporate social responsibility disclosure and accounting conservatism.Originality/value – This study seeks to fill the gap from previous research on the effect of corporate social responsibility on accounting conservatism since prior research reported inconsistent findings. Due to the lack of evidences in regards to the role of state ownership, this study incorporates state ownership as the moderating variable. The sample was selected based on the Regulation of the Minister of State-Owned Enterprises PER-05/MBU/04/2021 concerning Social and Environmental Responsibility Programs for State-Owned Enterprises.Research limitations/implications – This study has a limitation in the subjectivity of the measurement of CSR. This subjectivity arises when companies do not publish sustainability reports and categorize CSR activities in tables according to the GRI index, and only report CSR activities in the annual report without including a table that aligns the activities with the GRI index. This study has implications in decision making for policy makers in relation to social and environmental responsibility resulting from business activities. Companies are also required to be more transparent in disclosing company performance in maintaining stakeholder trust.
Analysis and Preparation of Financial Statements at The Lust Coffee & Co Based on Financial Accounting Standards Sondakh, Aisvaryachandra Philea; Sutrisna, Alysha Iswanti; Sentosa, Sammy Gerald; Susilo, Yenita; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam; Pratama, Bagas Brian
Journal of Community Practice and Social Welfare Vol. 5 No. 1 (2025): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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Abstract

Cafes are currently becoming a trend in Indonesian society, especially among young people. Cafes are not only places to enjoy coffee but also to gather, hold meetings, do assignments, and even work. As we know, many people are now participating in the cafe industry. Opening a cafe has become an alternative many people take to start their businesses, leading to a proliferation of new cafes. However, in reality, Micro, Small, and Medium Enterprises (MSMEs) like cafes still face many challenges, particularly in financial record-keeping. Therefore, our group conducted an analysis of one cafe, The Lust Coffee & Co, to identify what we could do to address the issues there. This analysis and preparation of financial statements were carried out to fulfill an assignment for the Entrepreneurship Accounting course. Information was collected through direct interviews. From the interviews, it was found that The Lust Coffee & Co utilizes social media for promotion and leverages technological advancements to distribute its products. However, there were also several human errors in the financial reports. To address these issues, our group assisted by creating a financial statement template, hoping to help the business continuity process. We also demonstrated how this template could be applied in the financial statements for one year, from April 2023 to March 2024. The results of the research and the series of activities conducted by the group showed that The Lust Coffee & Co was quite helped in the financial recording process.
PENDAMPINGAN PENGELOLAAN SISTEM AKUNTANSI UNTUK PENINGKATAN INFORMASI KEUANGAN PADA TRIPEL 8 CAR WASH MALANG Lituhayu, Anagata Salsabila; Melinda, Debby; Wachyudi, Stefanny; Junaidi, Thitania Chatrine; Pratama, Bagas Brian; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.406

Abstract

This community service activity was carried out against the backdrop of the importance of good accounting management in supporting entrepreneurship, especially for small and medium enterprises such as Tripel 8 Car Wash in Malang. The purpose of this activity is to improve the understanding and skills of accounting management for the owners and employees of Tripel 8 Car Wash, so they can manage business finances more efficiently and accurately. The methods of implementing the activities include training and direct assistance conducted through joint discussions and consultation sessions. The results of the activity showed a significant increase in the ability of Tripel 8's owners to record financial transactions, prepare financial statements, and understand basic accounting and entrepreneurship concepts. Additionally, this assistance also demonstrated an increased awareness of the importance of good financial management in supporting business success. The conclusion from this activity is that accounting training and assistance can have a positive and tangible impact on financial management and entrepreneurial development in small and medium enterprises such as Tripel 8 Car Wash. This activity also reinforces the importance of good accounting management as a key factor in business success.
Co-Authors Andarvici, Akta Aruna Anugrah, Audito Aji Audito Aji Anugrah Ayu, Regina Diah Retno Basory, Hartomy Akbar Catharina Aprilia Hellyani Catharina Aprilia Hellyani Cesatyanegara, Nadine Ranisyademas Hawidiajati Christiawan, Giovanni Clarissa, Felicia Daniel Sugama Stephanus Dian Wijayanti Dian Wijayanti Dian Wijayanti Djie, Jonathan Felizio Endang Mardiati Fernanda, Rachel Widya Flavian Naretius Gunawan Halim, Dorothy Srikandi Hardana, Richio Putra Hariono, Michael Wijayanto Helios, Christover Hendriyanto, Felensia Clara Santa Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Lembut, Putu Indrajaya Liem Gai Sin Lilik Purwanti Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Oktariani, Fitri Peter Jonathan Pratama, Bagas Brian Putrianto, Novenda Kartika Rhenaldy Pius Wicaksono Rohim, Yasin Nur Sahala Manalu, Sahala Santi Widyaningrum Santi Widyaningrum Sentosa, Sammy Gerald Setia Andrew Nugraha Soesanto, Catherine Agatha Sondakh, Aisvaryachandra Philea Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti Tarsisius Renald Suganda Tarsisius Renald Suganda Tarsisius Renald Suganda Uki Yonda Asepta Wachyudi, Stefanny Wahyono, Seno Aji Wijaya, Leona Amelia Wijaya, Steffany Natalie