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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Worksheet : Jurnal Akuntansi Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat PANDITA: Interdisciplinary Journal of Public Affairs Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi WINDRADI: Jurnal Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Pendampingan Penyusunan Dokumen Pelaporan Keuangan LAZISMU Kabupaten Kutai Timur Kusumawardani, Anisa; Maulana Yusuf , Abdurrahman; Rahma Sudirman , Sitti
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Zakat is one of the important pillars in Islam, which requires Muslims to give part of their wealth to those in need. Optimizing the management and reporting of zakat funds in Muhammadiyah is very important to ensure transparency, accountability, and trust from Muzakki (zakat donors) and Mustahik (zakat recipients). This Community Service Activity aims to improve understanding in the field of accounting at Lazismu Kutai Timur, East Kalimantan. The method of implementing this PKM is carried out by means of socialization, namely by delivering material on accounting regulations and techniques. Furthermore, assistance is also provided by directly assisting with problems faced by employees and staff related to accounting. The results obtained from this PKM activity are to improve employee understanding, especially in the management or administration of accounting which can ultimately improve the quality of financial reports. Furthermore, identifying obstacles and challenges faced by employees related to accounting, relevant policy recommendations will be prepared to improve the effectiveness of financial reporting training and education at Lazismu Kutai Timur. This PKM is also expected to provide a real contribution in improving financial reporting at the Lazismu unit of Kutai Timur Regency, as well as providing a better understanding of the importance of financial reporting in local economic development.
Penguatan Kapasitas Manajerial UMKM di Sektor Kuliner Melalui Workshop Keuangan dan Pengelolaan Bisnis Suyatno, Maulana Ihsan Yusufi; Kusumawardani, Anisa; Suyatno, Primadhani Dyah Larasati
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 2 No. 3 (2024): Renata - Desember 2024
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.104

Abstract

Tujuan dari pengabdian ini adalah untuk meningkatkan kapasitas manajerial pelaku UMKM di sektor kuliner di Desa Tanggulsari, Kecamatan Brangsong, Kabupaten Kendal, melalui pelatihan pengelolaan keuangan, pemasaran digital, dan manajemen sumber daya manusia (SDM). Kegiatan ini dilaksanakan dalam bentuk workshop yang diikuti oleh 30 pelaku UMKM lokal, dengan materi yang disesuaikan dengan kebutuhan mereka. Dalam pelatihan ini, peserta diberikan pemahaman tentang pentingnya pengelolaan keuangan yang baik, cara memanfaatkan media sosial untuk pemasaran produk, serta teknik dasar dalam manajemen SDM yang efektif. Evaluasi dilakukan melalui kuesioner dan kuis singkat untuk mengukur pemahaman peserta sebelum dan sesudah pelatihan. Hasilnya menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam pengelolaan keuangan, penggunaan media sosial untuk promosi, dan pengelolaan SDM dalam usaha mereka. Selain itu, peserta juga merasa lebih percaya diri dalam mengelola usaha mereka secara lebih profesional. Pendampingan lanjutan setelah pelatihan juga membantu peserta mengimplementasikan materi yang telah dipelajari. Kegiatan ini menunjukkan bahwa pelatihan berbasis praktik dan penggunaan teknologi digital dapat meningkatkan daya saing UMKM di sektor kuliner, serta berkontribusi pada pengembangan ekonomi lokal. Melalui kegiatan ini, diharapkan pelaku UMKM di Desa Tanggulsari dapat menghadapi tantangan bisnis dengan lebih efektif dan berkelanjutan.
The Influence of Accessibility in Financial Reports, Leadership of the Village Head, Community Participation, Competence of Village Officials on the Accountability of Direct Cash Assistance (BLT) Dapit Harjono; Anisa Kusumawardani
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.11-23

Abstract

This study aims to analyze the influence of Financial Report Accessibility, Village Head Leadership, Community Participation, and Village Apparatus Competence on the accountability of Village Fund Cash Assistance (BLT) management in Bika Hulu Village, Bika District, Kapuas Hulu Regency, West Kalimantan. This study used primary data collected through a questionnaire survey. The research sample was determined using the Slovin formula from a population of 1,001 villagers, resulting in 91 respondents. Data analysis was carried out using the Partial Least Square (PLS) 4.0 method. The results showed that Financial Report Accessibility and Village Head Leadership had a positive and significant effect on the accountability of BLT Village Fund management. Meanwhile, Community Participation and Village Apparatus Competence did not have a significant influence on the accountability of BLT Dana Desa management.
The Influence Of CEO's Face Masculinity, CEO Narcissism, Gender Diversity, And CEO Overconfidence On Tax Aggressiveness Saputri, Indri Widya; Anisa Kusumawardani
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

The COVID-19 pandemic has triggered significant economic disruptions worldwide, including in Indonesia, where the government implemented tax incentives to support businesses. While these measures are intended to ease economic pressures, they have also sparked concerns regarding tax aggressiveness, particularly among Shariah compliant companies, which are expected to uphold higher ethical standards. This study examines the impact of CEO characteristics specifically facial masculinity, narcissism, overconfidence, and gender diversity on tax aggressiveness in companies listed on the Indonesia Sharia Stock Index (ISSI). Utilizing a sample of 390 firms selected through purposive sampling, the research applies SPSS for data analysis. The findings indicate that tax aggressiveness is negatively and insignificantly influenced by CEO facial masculinity, positively and insignificantly influenced by CEO narcissism, negatively and significantly influenced by gender diversity, and positively and significantly influenced by CEO overconfidence.
PENGARUH KOMPETENSI PERANGKAT DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERNAL, TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Putri, Winitriwidia Jaya; Kusumawardani, Anisa
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.502

Abstract

This study aims to analyse the extent to which village government competence, transparency, community participation, and internal control systems affect the accountability of village fund management in Jelemuk Village. This research is expected to provide insight into the factors that support or hinder accountability in the management of Jelemuk village funds, so that it can be a recommendation for the village government in improving village financial governance more effectively and sustainably. The research sample was the Jelemuk village government related to the research variables, namely 68 questionnaire with primary data . Data analysis was carried out using the Multiple Linear Regression method with the SPSS 25 analysis tool. The results showed that Village Government Competence, Transparency and Internal Control System had an effect on Village Fund management accountability, while Community Participation had no effect on Village Fund Management Accountability.
Pelatihan Tata Kelola Keuangan Dan Sistem Pembukuan Untuk UMKM Mitra BUMD Kota Bontang Kusumawardani, Anisa; Smith Purba, Alan; Christina Hutabarat, Emayanti; Alfiah Rezkiyanti, Nur; Dwi Jayanti, Rizka; Fitri Harseno, Diah
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 : Juli (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

A training programme was implemented for MSMEs (Micro, Small, and Medium Enterprises) in Bontang City, with a focus on financial governance and bookkeeping systems. These enterprises, in their capacity as partners of BUMD (Regional-Owned Enterprises), were the beneficiaries of this initiative. The objective of the programme was twofold: firstly, to enhance business performance and sustainability; and secondly, to address deficiencies in financial governance and the absence of transparency, which was primarily attributable to conventional or non-existent transaction recording. The objective of this activity is to furnish MSMEs with a comprehension of the principles of sound financial administration and the capacity to implement a bookkeeping system in accordance with SAK EMKM. The implementation method involves the following: first, the identification of in-depth needs; second, the design of a comprehensive curriculum (comprising basic, advanced and specialised modules); and third, the development of concise, compact and relevant teaching materials with specific case studies. The training approach emphasises interaction and practical application through discussions, simulations, and case studies, delivered by experienced instructors. The training programme was found to have yielded substantial improvements in the participants' comprehension of fundamental financial concepts, the accounting cycle, and their practical skills in recording transactions and preparing basic financial statements. The participants' responses indicated a high level of satisfaction with the relevance of the materials and the effectiveness of the delivery methods. The initial impact is evident in the heightened awareness of the significance of record accuracy and sound financial governance, which serves as the basis for internal and external system enhancements. The potential long-term impacts of the initiative include enhanced accuracy of BUMD financial reports, operational efficiency, increased PAD contribution, and improved access to financing for partner MSMEs. The challenges that must be anticipated are limited resources, technology adoption, and the need for ongoing mentoring.
Pemberdayaan UMKM dan Masyarakat Desa Melalui Manajemen Keuangan dan Pemasaran Digital: Strategi Mewujudkan Kemandirian Ekonomi di Desa Purwokerto, Kecamatan Brangsong, Kabupaten Kendal Kusumawardani, Anisa; Savitri, Dhian Andanarini Minar; Suyatno, Maulana Ihsan Yusufi; Prasetya, Aditya Yoga; Praptitorini, Mirna Dyah
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7124

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Purwokerto, Kecamatan Brangsong, Kabupaten Kendal melalui peningkatan kapasitas dalam hal legalitas usaha, pengelolaan keuangan, dan pemasaran digital. Berdasarkan hasil observasi awal, ditemukan berbagai permasalahan yang dihadapi oleh pelaku UMKM, antara lain belum memiliki Nomor Induk Berusaha (NIB), kemasan produk yang kurang menarik, belum memanfaatkan media digital sebagai sarana pemasaran, serta minimnya pemahaman tentang pencatatan keuangan. Metode pelaksanaan kegiatan meliputi tiga tahapan utama, yaitu identifikasi dan pemetaan kebutuhan UMKM, pelaksanaan sosialisasi serta pendampingan secara langsung, dan evaluasi keterlibatan mitra. Kegiatan yang dilakukan meliputi pembuatan NIB, pembuatan akun Google Maps, desain kemasan produk, pembuatan konten digital, pelatihan penggunaan aplikasi BukuWarung, dan sosialisasi pemasaran digital. Hasil kegiatan menunjukkan bahwa pelaku UMKM menunjukkan antusiasme yang tinggi dan mulai memahami pentingnya pengelolaan usaha secara modern dan berkelanjutan. Melalui kegiatan ini, diharapkan UMKM di Desa Purwokerto mampu mengembangkan usahanya secara mandiri dan adaptif terhadap perkembangan teknologi, sehingga dapat berkontribusi dalam peningkatan ekonomi desa.
Pengaruh likuiditas, leverage, sales growth dan firm size terhadap perusahaan manufaktur: studi pada Bursa Efek Indonesia tahun 2024DONESIA TAHUN 2024 Adi Candra, Vebry; Kusumawardani, Anisa
Jurnal Riset Ekonomi dan Bisnis Vol. 18 No. 1 (2025): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v18i1.12325

Abstract

Penelitian ini menganalisis pengaruh likuiditas (CR), leverage (DER), sales growth (SRG), dan firm size (LnTA) terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2024. Latar belakang studi dilandasi oleh inkonsistensi hasil penelitian terdahulu mengenai hubungan antar variabel tersebut, ditambah dengan dinamika ekonomi dan pasar yang unik sepanjang tahun 2024, termasuk fluktuasi kinerja sektor manufaktur domestik dan kondisi makro ekonomi yang menantang. Menggunakan pendekatan kuantitatif, penelitian ini menerapkan metode purposive sampling untuk menyeleksi sampel perusahaan manufaktur yang datanya tersedia dan relevan, di mana data dianalisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa likuiditas tidak memiliki pengaruh terhadap kinerja keuangan, sedangkan leverage memiliki pengaruh negatif terhadap kinerja keuangan. Sedangkan sales growth dan firm size berpengaruh terhadap kinerja keuangan. Temuan ini diharapkan dapat memberikan kontribusi empiris terbaru serta implikasi praktis bagi manajemen perusahaan dalam menyusun strategi keuangan di tengah kondisi pasar yang spesifik tahun 2024 untuk menjaga dan meningkatkan profitabilitas. Study analyzes the influence of liquidity (CR), leverage (DER), sales growth (SRG), and firm size (LnTA) on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2024. The study's background is rooted in inconsistencies found in previous research regarding these variables' relationships, further compounded by the unique economic and market dynamics throughout 2024, including fluctuations in the domestic manufacturing sector's performance and challenging macroeconomic conditions. Employing a quantitative approach, this study applied a purposive sampling method to select a sample of available and relevant manufacturing companies, with data analyzed using multiple linear regression. The results of this study indicate that [fill in your main findings here liquidity has no effect on financial performance, while leverage has a negative effect on financial performance. While sales growth and firm size have an effect on financial performance. These findings are expected to provide the latest empirical contribution and practical implications for company management in formulating financial strategies amidst the specific market conditions of 2024 to maintain and enhance profitability.
STRATEGI PENERAPAN EKONOMI ISLAM BERBASIS DIGITAL UNTUK MENCAPAI TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGs) Maulana Ihsan Yusufi Suyatno; Mirna Dyah Praptitorini; Anisa Kusumawardani; Astohar Astohar; Dhian Andanarini Minar Savitri
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.6173

Abstract

This study aims to explore strategic digital implementations of Islamic economic principles to support the achievement of Sustainable Development Goals (SDGs). The research uses a qualitative descriptive approach through a literature review of peer-reviewed journals and policy documents, combined with an analysis of current digital platforms in Islamic finance. The findings show that digitalization in Islamic economics has the potential to improve financial inclusion, zakat and waqf management, and encourage responsible investment, thereby aligning with multiple SDG targets. The findings highlight the urgent need for synergistic collaboration among stakeholders to digitize Islamic economic instruments for broader socio-economic impact.
Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi, dan Ketersediaan Modal dalam Pengambilan Keputusan untuk Berwirausaha Sibuea, Bunga Tika Ansari; Kusumawardani, Anisa
KINERJA Vol 22 No 3 (2025): Agustus
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i3.15454

Abstract

Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah mahasiswa akuntansi Universitas Mulawarman. Penentuan sampel menggunakan metode purposive sampling dengan jumlah responden sebanyak 84 orang. Data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner secara langsung maupun tidak langsung yang diukur menggunakan skala Likert. Metode analisis data yang digunakan dalam penelitian ini meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis melalui uji t dan uji f, serta analisis koefisien determinasi (R2) yang diolah dengan bantuan alat analisis IBM SPSS versi 23. Hasil penelitian menunjukan bahwa E-Commerce berpengaruh positif dan signifikan terhadap Keputusan Berwirausaha, Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Keputusan Berwirausaha dan Ketersediaan Modal berpengaruh positif dan signifikan terhadap Keputusan Berwirausaha
Co-Authors Abdul Wahid Abdurrahman Maulana Yusuf Adi Candra, Vebry Agus Irawan Ahmad Ardiansyah Hamid Ahmad Fatoni Ahmad, Afri saldi Alan Smith Purba Alfiah Rezkiyanti, Nur Andi Fitah Ayu Trisnawati Aniari Aniari Aniari, Aniari Aniqotunnafiah Aniqotunnafiah April Laksana Aprilia, Misye Rahma Arbianti, Siska Ardiyansah, Ardiyansah Arifandi, Sandro Heru Yusuf Arnita, Tika Astohar Astohar Aurel Ariandrani Aziza, Pretty Failasufa Bone, Hariman Cornelius Rantelangi Dapit Harjono Delyla, Aisha Denardo, Denardo Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhina Mustika Sari Dian Yuliastuti Diera Destica Cilya Dwi Jayanti, Rizka Dwi Risma Deviyanti Ega Permana Eka Yuliyanti Ela Etik Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Fachreza, Rio Fauziah, Diah Pangesti Fernando, Iqbal Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Harseno, Diah Fitri Wulandari Fitriyani, Nor Fuat Abdul Hafid Hamid Bone Harsiti Harsiti, Harsiti Hilman, Mohamad Ida Ayu Indah Sabrina, Aji Shafa Indri Yani, Indri Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Kase, Ratna Kenedi, Kenedi Kiki Novita Kiswoyo Krahara, Yuwan Ditra Lewi Malisan Lewi Malisan Lewi Malisan Lintin, Maylinda Lisa Anggereani Mirna Dyah Praptitorini Mohammad Ridwan Muhammad Taufiq Dimas Pratama Munawaroh Noor Salim Novita Sari Nur Rahman, Aisyha NURLAELA NURLAELA Pambudi, Riski Bayu Pebriani, Dwi Pramitasari, Anisa Pramono, Abdul Chatim Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Pratiwi, Shinta Dwi Purnama, Yeni Eka Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahma Sudirman , Sitti Rahmania Mustahida Rahmania Mustahidda Rande Samben Rande Samben Raudhah, Thalitha Rehmang, Siti Arafah Ria Anggraeni Ridani, Irfan Rini Rahmawati, Rini Riska Vitria Khoironi Rozikin, Imam Rudianto Rudianto Sale, Febi Saputri, Indri Widya Sari Ningsih Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Setyawati, Kiki Sibuea, Bunga Tika Ansari Siti Aisah Siti Hajar Siti Maria Siti Masyithoh Siti Masyithoh, Siti Siti Nor Halipah Sopiansyah Sri Mintarti Sri Mintarti Sri Mintarti Suhani, Realita Suyatno, Primadhani Dyah Larasati Turmudhi, Anis Ulpah, Saidatun Wahono, Didik Wardhana, Syamsu Wenny Aninda Prastiwi Yana Ulfah Yeni Ariyani Yoremia Lestari Ginting Yunus Tete Konde Zati Fadilla