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All Journal Jurnal Ilmiah Ekonomi Islam Kinerja: Jurnal Ekonomi dan Manajemen Profita : Komunikasi Ilmiah dan Perpajakan JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JAIM (Jurnal Abdi Masyarakat) Jurnal Abdi Masyarakat (JAM) Reswara: Jurnal Pengabdian Kepada Masyarakat DEDIKASI PKM Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Cendekia Keuangan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Akuntansi dan Keuangan Islam (JAKIs) JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan SENMEA Journal of Social Science and Humanities
Prasaja, Mukti -
Politeknik Negeri Madiun
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PELATIHAN KEWIRAUSAHAAN KSM DI KELURAHAN NGANTRU TRENGGALEK Krissantina eferyn; Meme Rukmini; Dwi Riningsih; Nonni YAP; Andy Chandra Pramana; Mukti Prasaja
Jurnal Abdi Masyarakat Vol. 5 No. 1 (2021): Jurnal Abdi Masyarakat November 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v5i1.2082

Abstract

Kewirausahaan mengalami perkembangan yang cukup pesat di berbagai negara. Kewirausahaan tidak hanya berperan dalam meningkatkan output dan pendapatan per kapita, namun melibatkan pengenalan atau penerapan perubahan dalam struktur bisnis maupun masyarakat. Keberadaan pengusaha kecil dan menengah merupakan proses awal perkembangan industrialisasi. Oleh karena itu perlu adanya pelatihan kewirausahaan yang akan bermanfaat bagi pelaku usaha atau yang baru ingin membuka usaha di Trenggalek  khususnya di kelurahan Ngantru Trenggalek
Pelatihan Penyusunan Laporan Keuangan Bagi Siswa Jurusan Akuntansi SMKN 2 Jiwan, Kabupaten Madiun Nova Maulud Widodo; Gemelthree Ardiatus Subekti; Ulfa Rahmawati; Permatasari Cahyaningdyah; Mukti Prasaja; Dhea Dwi Kurniawati
DEDIKASI PKM Vol. 5 No. 1 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v5i1.35815

Abstract

Mata pelajaran akuntansi masih merupakan salah satu mata pelajaran yang di sangat penting di SMK 2 Jiwan Kabupaten Madiun. Pengetahuan yang mendalam untuk pelajaran akuntansi ini banyak sekali manfaatnya dalam kehidupan sehari-hari. Dengan demikian, sangat diperlukan sekali adanya suatu tambahan yang diberikan kepada siswa SMK Jurusan Akuntansi mengenai pemahaman mata pelajaran Akuntasi, manfaat mempelajari akuntansi serta profesi dibidang akuntansi jika siswa melanjutkan ke jenjang perguruan tinggi. Adapun tujuan kegiatan adalah sebagai berikut: (1) Peserta diharapkan memahami proses Laporan Keuangan Perusahaan Manufaktur dan pencatatan akuntansi dasar dan adanya peningkatan pemahaman, (2) Peserta dapat memahami manfaat Akuntansi dalam kehidupan sehari-hari dan (3) Peserta mengetahui profesi akuntansi yang meliputi bidang yang sangat luas di dunia kerja sehingga menjadi inspirasi jika mereka melanjutkan ke perguruan tinggi. Metode yang digunakan dalam melaksanakan kegiatan, yaitu: Memberikan hand out untuk bahan bacaan bagi para peserta berkaitan dengan topik sosialisasi mengenai akuntansi pada perusahaan. Melakukan sosialisasi/ceramah bidang akuntansi, dan diskusi. Hal ini relevan dengan output yang diharapkan bagi siswa dan siswi Sekolah Kejuruan yangmana materi yang disampaikan berfokus pada praktek dan kerja lapangan pada industri. Oleh karena itu, tim pengabdian masyarakat ini akan memberikan masukan atau input yang baru berkenaan dengan bidang Akuntansi yang berkaitan dengan kegiatan sehari-hari sehingga diharapkan mempermudah aktivitas.
Penyuluhan Penyusunan Laporan Keuangan Pada Kelompok UMKM Desa Kanung Kecamatan Sawahan Kabupaten Madiun RB. Iwan Noor Suhasto; Mukti Prasaja; Permatasari Cahyaningdyah; Ulfa Rahmawati; Gemelthree Ardiatus Subekti; Koerniawan Dwi Wibawa
DEDIKASI PKM Vol. 5 No. 1 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v5i1.36662

Abstract

Peran UMKM sangat besar untuk pertumbuhan perekonomian Indonesia, yang memiliki presentase dengan jumlah terbesar dari keseluruhan unit usaha. Pemerintah telah membuat regulasi tentang pentingnya laporan keuangan pada UMKM dengan dikeluarkannya Standar Akuntansi Keuangan (SAK) EMKM. Namun berkembangnya UMKM di Indonesia tidak disertai pemahaman mengenai pengeloaan keuangan pada oleh pelaku UMKM agar usaha yang dijalankan dapat bertahan dan berkembang. Terdapat permasalahan yang ditemukan pada UMKM di Desa Kanung Kecamatan Sawahan Kabupaten Madiun yaitu tidak ada pencatatan transaksi keuangan dan pelaporan keuangan. Kegiatan yang diselenggarakan berupa penyuluhan laporan keuangan untuk UMKM, dilakukan dalam tiga tahap, yaitu persiapan, pelaksanaan, dan evaluasi. Kegiatan PkM ini memberikan manfaat yaitu: 1) memberikan informasi kepada pelaku UMKM tentang manfaat mencatat transaksi atas kegiatan usaha; 2) pelaku UMKM dapat memisahkan antara pengeluaran usaha dengan pengeluaran rumah tangga; 3) memberikan pemahaman tentang perhitungan laporan keuangan sederhana. Dampak dari kegiatan PkM ini adalah para pelaku UMKM di Desa Kanung lebih memahami pentingnya pembuatan laporan keuangan sederhana untuk bisnisnya dan memahami komponen apa saja yang perlu diperhitungkan dalam menghitung dan menyajikan laba atas bisnisnya.
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN DALAM MENGGUNAKAN TRANSPORTASI ONLINE PADA MAHASISWA UNIVERSITAS KADIRI Andy Chandra Pramana; Nonni Yap; Mukti Prasaja
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The rise of online transportation business today makes online transportation businesses scramble for consumer loyalty. Loyalty is a situation where consumers view positively a product or service provider company accompanied by continuous and consistent reuse of such services or products. Loyalty is formed because of customer satisfaction in obtaining product services both goods and services. Customer satisfaction can be formed from the quality of good service from service providers. The purpose of this study was to see the influence between the quality of service and customer loyalty in using online transportation with student respondents at Kadiri University. The type of research used is quantitative research with data collection through questionnaires. Variables in the study consisted of independent variables and dependent variables. Independent variable is the quality of service from Parasuraman et,al. namely tangible, reability, responsiveness, assurance and empathy. While the dependent variable in this study are customer loyalty. Multiple regression analyses are used to test the influence between independent and dependent variables. The conclusion of the research shows that simultaneously, the quality of service positively affects customer loyalty in using online transportation with a value of Sig < 0.05. While for partial influence, tangible dimensions, reability, responsiveness and assurance have a sig asim value of Sig < 0.05 so as to show a significant risk to customer loyalty. While the empathy dimension has a value of asim Sig > 0.05 so it has no effect on customer loyalty.
Persepsi Pegawai Terhadap Pelaporan SPT Tahunan Dengan Menggunakan E-Filing Krissantina Eferyn; Mukti prasaja; Dwi Riningsih
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The purpose of this study was to determine the effect of employee perceptions on annual SPT reporting using E-Filing. This research is a quantitative study, namely research that emphasizes statistical analysis in testing its hypotheses. Data obtained by using a questionnaire or questionnaire with a population of people from the University of Kediri with a sample of 32 people with a random sampling technique. Then the data is processed and analyzed using simple linear regression techniques to find the relationship between the two variables. The results showed that there was a significant influence between government employees on the use of E-filing in the annual SPT reporting. The influence in this study is positive, meaning that the increase in employee perceptions, the higher the employees are in using this e-filing application.
PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Meme Rukmini; Andy Chandra Pramana; Mukti Prasaja
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This pandemic period is a difficult time for real sector entrepreneurs, the impact of the pandemic makes real sector entrepreneurs think extra so that their income does not drop dramatically. Investing in the stock exchange becomes one of the alternatives that many entrepreneurs take. By investing or buying in the stock market, they only need the ability to analyze the audited financial statements that have been provided on the Indonesia Stock Exchange (IDX). IDX facilitates investors by adjusting the financial statements of auditing companies. But there is an issue that is often encountered when issuers are late in reporting their audited financial statements due to audit delays. This has an impact on the delay in the information needed by investors. We need to know that many factors influence the occurrence of audit delays. This research aims to find out the influence of debt equity ratio, audit committee and operating profit on audit delays on Badan Usaha Milik Negara (BUMN) which is listed on the IDX. Using multiple regression analysis, the results of this study state that simultanly the DER, audit committee and operating profit have an influence on audit delays. While partially, the audit committee and operating profit has a significance value below 0.05 so that it shows an influence on audit delays. However the significance value of the DER is above 0.05 so the DER has no effect on the audit delay.
Penguatan Usaha Bumdes Melalui Pelatihan Dasar Dan Pendampingan Penyusunan Laporan Keuangan: Penguatan Usaha Bumdes Melalui Pelatihan Dasar Dan Pendampingan Penyusunan Laporan Keuangan Dina Alafi Hidayatin; Mukti Prasaja; Latifah Anom; Nurul Mazidah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The government continues to make efforts to increase village development. This is evidenced by the implementation of one of the programs in the form of the establishment of Village-Owned Enterprises (BUMDes). BUMDes was established based on the principles that characterize this business unit. These principles is such as cooperative, balance, tranparansi and accounting. These principles must be implemented in financial management carried out by BUMDes. One of them happened at BUMDes in Bogo Village. This village has the uniqueness as a tourist village, namely kelor village. In the village, BUMDes is also established, Unit Dagang and Kelompok Wanita Tani (KWT) which has made financial statements. Through the qualitative approach used by the researcher and interviewing some of the information in this study, the results are obtained if in terms of transparency, the financial reports that have been prepared in each period have met transparency. This is evidenced by the financial statements that have been prepared and have been informed to the Village Head and local village officials. However, on the other hand, the financial statements they did are not comply with the standards that have been put in place by the Government. Therefore, the need to adjust the financial statements of BUMDes in Bogo Village to the standards set by the Government and the encouragement of cooperation conducted by bogo village with related agencies for the performance of BUMDes is getting better.
PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020: PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Meme Rukmini; Andy Chandra Pramana; Mukti Prasaja
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

BEI memfasilitasi investor dengan menyedikan laporan keuangan perusahaan auditan. Namun terdapat issue yang sering ditemui yaitu ketika emiten telat dalam melaporkan laporan keuangan auditan mereka dikarenakan audit delay. Hal ini berdampak pada keterlambatan informasi yang dibutuhkan oleh para investor. Perlu kita tahu bahwa banyak faktor yang memengaruhi terjadinya audit delay. Penelitian ini bertujuan untuk mengetahui pengaruh debt equity ratio, komite audit dan laba operasi terhadap audit delay pada (Badan Usaha Milik Negara) BUMN yang listing di BEI. Dengan menggunakan analisis regresi berganda, hasil penelitian ini menyatakan bahwa secara bersama-sama DER, komite audit dan laba operasi memiliki pengaruh terhadap audit delay. Sedangkan secara parsial, komite audit dan laba operasi memiliki nilai signifikansi di bawah 0,05 sehingga menunjukkan adanya pengaruh terhadap audit delay. Namun nilai signifikansi dari DER di atas 0,05 sehingga DER tidak memiliki pengaruh terhadap audit delay.
Determinants of Interest Purchasing Shallot Seeds of Varieties Thai Nganjuk (Tajuk) Yuliansyah, Dandy; Prasaja*, Mukti; Junaedi, Imam; Pratiwi, Nuris
JURISMA : Jurnal Riset Bisnis & Manajemen Vol 14 No 1: April 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v14i1.12389

Abstract

The objective of this research is to analyze the factors influencing consumer interest in purchasing Tajuk variety onion seeds. The factors affecting consumer purchase interest include content marketing through YouTube, risk perception, and consumer trust. The research method employed is quantitative, with a purposive sampling technique used to select 85 respondents. Subsequently, the analysis results indicate that content marketing through YouTube does not significantly influence consumer purchase interest in Tajuk variety onion seeds. Risk perception does not have a significant effect on consumer purchase interest in Tajuk variety onion seeds. However, consumer trust has a significant influence on the purchase interest of Tajuk variety onion seeds. Furthermore, it is expected that content marketing through YouTube will provide development in the marketing of agricultural products, especially red onions, and through digital marketing media. Keyword: Content Marketing; Risk Perception; Consumer Confidence; Buying Interest; Shallot Seeds
Good Corporate Governance as Prevention of Credit Fraud at Government Bank Kurniamaylani, Widia; Amir, Vaisal; Prasaja, Mukti
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11376

Abstract

This study aims to determine the application of Good Corporate Governance as fraud prevention in providing briguna loans to PT Bank Rakyat Indonesia (Persero) Tbk Ngawi Branch office. This study used qualitative descriptive method by taking data derived from interviews and direct observations with officers of PT BRI and interviews with customers. Data collection is done by observation, interviews, and documentation. The data analysis techniques used are data reduction, data presentation, and conclusions. The results of this study show that PT Bank Rakyat Indonesia (Persero) Tbk Ngawi Branch Office has applied GCG principles adequately in providing briguna loans. With the implementation of GCG principles, Bank BRI has carried out fraud prevention.
Co-Authors Adam Rahmadi Amir, Vaisal Amrulloh, Amri ANANDA SETIAWAN Andriani, Nabila Andy Chandra Permana Andy Chandra Pramana Andy Chandra Pramana Anom, Latifah Ardiatus Subekti, Gemelthree Arvianda, Vivi Auraria Natcwata, Lanuda Aureyza Pandu Qinara Budi Heryanto Cahyanindyah, Permatasari Cahyaningdyah, Permatasari Dhea Dwi Kurniawati Duwi Riningsih Dwi Riningsih Dwi Riningsih Erna Fitri Komariyah Fahrul Ikhza Fadilla Ferdy Yunanto Ferdy Yunanto Ferdy Yunanto Yunanto Gemelthree Ardiatus Subekti Gemelthree Ardiatus Subekti Hidayatin, Dina Alafi Imam Junaedi Indarto Yuwono Kayetanus Aldy Pratama Krissantina Eferyn Krissantina eferyn Kulsum, Amalia Kurniamaylani, Widia Latifah Anom Lestari, Rufaidho Dwi Mazidah, Nurul Nabila Andriani Nonni YAP Nonni Yap Novitasari, Riski Nunung Susilaningsih Nunung Susiloningsih Nurrohman, Aan Nurrohman, Aan Dwi Permatasari Cahyaningdyah Permatasari Cahyaningdyah Pratiwi, Nuris Rahayu Mekar Bisono Rahmawati, Ulfa Reza Gusti Eka Prasetya Riski Novitasari Rukmini, Meme Salim, Alfi Tranggono Agus Sifa Rani Subekti, Gemelthree Ardiatus Suhasto, RB. Iwan Noor Susiloningsih, Nunung Wahyu Eko Prasetyo Wibawa, Koerniawan Dwi Widodo, Nova Maulud Wuryanti, Ratih Tri Yopi Yudha Utama Yuliansyah, Dandy Yunanto, Ferdy