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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 JCSE: Journal of Community Service and Empowerment SENMEA Jurnal Akuntansi Pajak dan Manajemen Journal of Social Science and Humanities
Prasaja, Mukti -
Politeknik Negeri Madiun
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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 Rukmini, Meme; Pramana, Andy Chandra; Prasaja, Mukti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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

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.
Pelatihan Kewirausahaan Melalui Budidaya Tanaman Hias sebagai Upaya Menumbuhkan Entrepreneurship bagi Siswa SDN Ngegong, Madiun Prasaja, Mukti; Subekti, Gemelthree Ardiatus; Ibrahim, Rosida Ardiatus; Rahayu, Nika Esti; Rani, Sifa
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i1.7708

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan motivasi berwirausaha bagi siswa/siswi di Sekolah Dasar Negeri Ngegong melalui budidaya tanaman hias. Hal ini penting dikarenakan kewirausahaan merupakan salah satu softskill yang penting dan memiliki peran untuk membangun perekonomian suatu daerah bahkan negara. Implementasi kewirausahaan atau entrepreneurship harus ditanamkan sejak usia anak-anak. Kewirausahaan atau entrepeneurship bukan mengajarkan anak untuk berdagang atau mencari uang sejak dini, melainkan menumbuhkan dan mengembangkan sifat atau karakternya. Metode yang digunakan dalam pelaksanaan kegiatan ini yakni: (1) memberikan materi tentang edukasi kewirausaan sejak dini; (2) memberikan edukasi bagaimana budidaya tanaman hias dan (3) pendampingan pemanfaatan tanaman hias sebagai upaya untuk memperoleh penghasilan. Metode pelaksanaan kegiatan pengabdian sosialisasi, edukasi/pelatihan dan evaluasi. Hasil kegiatan pengabdian ini adalah siswa/siswi SDN Ngegong menjadi lebih mengerti bagaimana budidaya tanaman hias dan perawatannya serta bagaimana mempromosikannya agar bisa memiliki nilai lebih. Upaya tersebut dilakukan melalui kegiatan bazar, perpisahan atau saat ada wali murid menjemput bisa melihat secara langsung. Selain itu kegiatan budidaya tanaman hias ini juga semakin menghijaukan lingkungan sekolah dan diharapkan bisa mendukung dari kegiatan sekolah dalam rangka sekolah adiwiyata
Pendampingan Penyusunan Laporan Keuangan Bakpia Yasmin Sesuai Dengan Standar EMKM Mukti Prasaja; Rika Alfiana; Tera Salsabila; Emilya Saputri
JCSE: Journal of Community Service and Empowerment Vol. 6 No. 2 (2025): JCSE Oktober 2025
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/cegckq49

Abstract

Indonesia's current economic growth as a support for development development, one of which is Micro, Small and Medium Enterprises (MSMEs). This is shown by the number of business actors and the high absorption of labor for MSMEs by 97%. Bakpia Yasmin's business is one of the MSMEs engaged in the food sector. Bakpia Yasmin was founded by Mrs. Yusmini since 2020 which is located in Mojorayung Village RT 16/RW 04, Wungu District, Madiun Regency, East Java. Based on the results of the interview. The recording includes the total orders for the day as well as offline and online on a small whiteboard that is updated every day. Furthermore, it is also recorded on a piece of paper without a book which has not been properly archived. Therefore, from these problems, assistance has been carried out in the preparation of financial statements based on EMKM standards for Bakpia Yasmin MSMEs. The participants were very enthusiastic in participating in this training, and hopefully they can use financial statements as evaluation materials for the business carried out
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Pt Puji Surya Indah Cabang Madiun Wamastri Eriati Mahdiyah; Mukti Prasaja; Gemelthree Ardiatus Subekti; Vaisal Amir
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 1 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i1.393

Abstract

This study aims to evaluate the credit sales accounting system at PT Puji Surya Indah Madiun by examining the alignment between the company’s current practices and the accounting system theories proposed by Mulyadi (2018) as well as the PIECES framework (Performance, Information, Economics, Control, Efficiency, Service). The research method used is descriptive qualitative, with data collected through observation, interviews, and documentation. The results of the study indicate that the credit sales accounting system at the company does not fully comply with the principles of an accounting information system. Several weaknesses were identified, including the absence of a specific function responsible for handling credit, the lack of billing documents, and the absence of accounts receivable and warehouse cards that should be used as part of the accounting records. In addition, the product return process is still conducted manually and has not been properly documented within the system.
PERSPECTIVE ON INVESTING IN JAKARTA ISLAMIC INDEX WITH FINTECH AS AN INTERVENING VARIABLE (Case Study on Generation Z) Mukti Prasaja; Gemelthree Ardiatus Subekti; Permatasari Cahyaningdyah; Sifa Rani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9306

Abstract

ABSTRACT This study aims to analyze what factors are influential in investing in the Sharia Capital Market focusing on the Jakarta Islamic Index from the perspective of generation Z. The research variables used in this study are the independent variables are financial inclusion, environment, and risk. Furthermore, for the dependent variable, investment interest is used and moderation uses fintech as an intervening variable. The research methodology used is quantitative with causality studies, this is to determine the cause and effect of the hypothesis proposed. The respondents used in the study were generation Z in East Java Province with a research sample using purposive sampling techniques. Data analysis techniques with validity tests and reliability tests and path analysis is used to test the influence between variables directly and indirectly between the variables used. The result of the research is that the influence of risk and fintech on investment interest has a significant positive influence. For the environment of awaraness and financial inclusion on investment interest, it does not have a significant positive influence. In Islamic Financial Inclusion, risk and environmental awareness of investment interest when mediated by fintech produce a higher value than the direct influence of each variable on investment interest. Keywords:
Co-Authors Adam Rahmadi Amir, Vaisal Amrulloh, Amri ANANDA SETIAWAN Andriani, Nabila Andy Chandra Permana Andy Chandra Pramana Anom, Latifah Ardiatus Subekti, Gemelthree Arvianda, Vivi Auraria Natcwata, Lanuda Aureyza Pandu Qinara Budi Heryanto Cahyanindyah, Permatasari Cahyaningdyah, Permatasari Duwi Riningsih Dwi Riningsih eferyn, Krissantina Emilya Saputri Erna Fitri Komariyah Fahrul Ikhza Fadilla Ferdy Yunanto Ferdy Yunanto Ferdy Yunanto Yunanto Gemelthree Ardiatus Subekti Hidayatin, Dina Alafi Ibrahim, Rosida Ardiatus Imam Junaedi Indarto Yuwono Kayetanus Aldy Pratama Krissantina eferyn Kulsum, Amalia Kurniamaylani, Widia Kurniawati, Dhea Dwi Lestari, Rufaidho Dwi Mabruroh, Ragil Alfiyani Mazidah, Nurul Nabila Andriani Nonni YAP Novitasari, Riski Nunung Susilaningsih Nunung Susiloningsih Nurrohman, Aan Nurrohman, Aan Dwi Permatasari Cahyaningdyah Pratiwi, Nuris Rahayu Mekar Bisono Rahayu, Nika Esti Rahmawati, Ulfa Rani, Sifa Reza Gusti Eka Prasetya Rika Alfiana Riningsih, Dwi Riski Novitasari Rukmini, Meme Salim, Alfi Tranggono Agus Sifa Rani Subekti, Gemelthree Ardiatus Suhasto, RB. Iwan Noor Susiloningsih, Nunung Tera Salsabila Wahyu Eko Prasetyo Wamastri Eriati Mahdiyah Wibawa, Koerniawan Dwi Widodo, Nova Maulud Wuryanti, Ratih Tri Yopi Yudha Utama Yuliansyah, Dandy Yunanto, Ferdy