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All Journal Neraca Prosiding University Research Colloquium
Y Yohani
Universitas Muhammadiyah Pekajangan Pekalongan
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

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Pelatihan Penyusunan Laporan Keuangan Koperasi Berkah Harum Melati Ikatan Istri Dokter Indonesia (IIDI) Cabang Pekalongan Y Yohani; R Irawan; Nita Yuliana; Aldi Muchis Mahendra
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Koperasi Berkah Harum Melati merupakan koperasi yang beranggotakan istri dokter di kota Pekalongan. Koperasi ini sudah berdiri sejak 6 tahun lalu dan memiliki 37 anggota. Dalam menyiapkan laporan keuangan, setiap tahunnya dilakukan oleh salah satu istri dokter dan asistennya. Asisten tersebut merupakan lulusan dari kebidanan. Dengan pembuatan laporan keuangan yang dibuat oleh seorang lulusan dari kebidanan, maka seringkali timbul permasalahan menjelang Rapat Anggota Tahunan (RAT). Hal tersebut selalu dikonsultasikan ke Dinas Koperasi. Walaupun laporan keuangan telah terselesaikan, namun setiap pelaksanaan RAT, Ketika terdapat anggota yang menanyakan terkait dengan laporan keuangan, para pengurus tidak mampu menjawab dengan baik dan benar, bahkan pengurus tidak memahami apakah laporan keuangan tersebut sudah sesuai atau belum dengan kondisi keuangan yang sebenarnya. Oleh karenanya, kegiatan Pelatihan Penyusunan Laporan Keuangan dilakukan oleh penulis untuk menjawab permasalahan tersebut. Kegiatan pelatihan tersebut dimulai dengan observasi catatan dan informasi dari bendahara dan staf administrasi. Catatan tersebut menjadi dasar dalam membuat materi yang disampaikan. Luaran dari pelatihan ini adalah pengetahuan dan pemahaman bagi pengurus koperasi sehingga mereka nantinya mampu membuat dan memahami laporan keuangan yang dibutuhkan. Kedepan, mereka mampu mengontrol dan memperbaiki laporan keuangan jika terdapat kekeliruan. Hasil evaluasi kegiatan pelatihan ini menunjukkan sebagian pengurus koperasi mendapatkan tambahan pemahaman terkait dengan pembuatan laporan keuangan.
Pengaruh Rasio-Rasio Terhadap Metode Altman Z-Score Dalam Memprediksi Financial Distress Pada Harga Saham Perusahaan Subsektor Perdagangan Ritel Muhammad Fithrayudi; Kukuh Prayugo; Y Yohani
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1394

Abstract

The purpose of this study was to examine and analyze the impact of financial emergencies using the Altman zscore method on the share prices of companies in the retail subsector on the Indonesian Stock Exchange. This study uses an intentional sampling method with an overall sample of 23 companies in the retail subsector. The analysis of this study uses the Eviews 10 program. This study uses 5 independent variables and 1 dependent variable, the dependent variable of this study consists of working capital to total assets (WCTA), retained earnings to total assets (RETA), earnings before interest and Taxes on total assets (EBITTA), market value of equity to book total (MVEBVTL), sales to total assets (STA), while the dependent variable of this investigation is the price of the shares. Based on the results of this study, it is partially determined that (1) WCTA has a significant negative impact on share prices. (2) RETA have no influence on the share price. (3) EBITTA have a positive and decisive effect on the share price. (4) MVEBVTL has a positive and significant influence on share prices and (5) STA have no influence on share prices.Simultaneously all independent variables, namely WCTA, RETA, EBITTA, MVEBVTL, and STA affect the share price when examined together. Keywords: altman z-score, financial distress, insolvency
Implementasi Pembelian Emas Pada Produk Simpanan Emas Di Gerai Dinar Pekalongan Menurut Fatwa DSN – MUI Fadli Hudaya; Y Yohani; Wahyu Intan Pertiwi
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1397

Abstract

Saving is highly recommended for Muslims to prepare for the future when something unexpected happens. One of the agencies that offer Gold Savings products is the Pekalongan Dinar Outlet. It founded by several people who focus on economic development, especially in the field of purchasing gold with sharia principles. As we know, gold is an item that is traded and is very flexible in nature for investment. The purpose of this study was to determine the mechanism of buying gold, purchasing suitability, and storing gold against the DSN-MUI Fatwa on Gold Savings products at Pekalongan Dinar outlets. Since it is field research, with qualitative method, the procedures of collecting data are observations, interviews, and documentations. The analysis method conducted by collecting data related to Gold Savings products at Pekalongan Dinar outlets. The sale and purchase of gold at the Pekalongan Dinar outlet is in accordance with the DSN-MUI fatwa no 77/DSN-MUI/V/2010 concerning non-cash buying and selling of gold. The concept of sharia in the Gold Savings product at the Pekalongan Dinar Outlet is in accordance with the DSN-MUI fatwa No. 02/DSN-MUI/IV/2000 concerning Savings. Likewise with the pillars and conditions in carrying out a wadiah contract, it also fulfils Islamic law. Keywords: DSN-MUI Fatwa, Gold Purchasing, Gold Purchasing
Co-Authors Aldi Muchis Mahendra Fadli Hudaya Kukuh Prayugo Muhammad Fithrayudi Nita Yuliana R Irawan Wahyu Intan Pertiwi