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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Economic, Bussines and Accounting (COSTING) Sketsa Bisnis ACCRUALS (Accounting Research Journal of Sutaatmadja) Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JASS (Journal of Accounting for Sustainable Society) Jurnal Dharma Bhakti Ekuitas MOVE: Journal of Community Service and Engagement Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN CITAKARYA Jurnal Pengabdian Masyarakat JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri
Yudi Febriansyah
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Aplikasi Pengakuan Pendapatan Murabaha Dan Mudaraba Dengan Kualitas Laporan Keuangan Islam Jaelani, Jaelani; Febriansyah, Yudi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.415 KB) | DOI: 10.36418/syntax-literate.v5i5.1162

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana hubungan tersebut adalah Aplikasi Pengakuan Pendapatan Murabahah dan Mudharabah dengan Kualitas Laporan Keuangan Syariah pada Bank Syariah Syariah di Kabupaten Kuningan. Untuk membuktikan hipotesis yang telah dirumuskan, peneliti menggunakan metode verifikasi dan analisis deskriptif, penelitian ini menggunakan pembuktian untuk menguji hasil hipotesis penelitian deskriptif dengan menggunakan perhitungan statistik sehingga akan mendapatkan hasil dari ditolak atau diterima dari hipotesis pembuktiannya. Berdasarkan penelitian deskriptif diperoleh bahwa penerapan pengakuan pendapatan murabahah, penerapan pengakuan pendapatan mudharabah, dan kualitas laporan keuangan syariah dalam kategori sangat tinggi. Hasil uji t menunjukkan bahwa penerapan pengakuan pendapatan murabahah dan penerapan pengakuan pendapatan mudharabah memiliki hubungan dengan kualitas laporan keuangan syariah. Kata kunci: penerapan murabahah pengakuan pendapatan, penerapan mudharabah pengakuan pendapatan, kualitas laporan keuangan islam.
FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY Amir Hamzah; Yudi Febriansyah; Teti Rahmawati; Siti Nuke Nurfatimah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1233

Abstract

The aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy.
Penggunaan Aplikasi Akuntansi Berbasis Mobile dalam Menunjang Kinerja UMKM Febriansyah, Yudi; Puspasari, Oktaviani Rita; Fitriani, Chintia
Jurnal Dharma Bhakti Ekuitas Vol. 8 No. 2 (2024): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v8i2.739

Abstract

MSME players focus more on production and marketing aspects so that they forget other aspects, such as recording financial statements. The problems identified were their lack of knowledge and understanding of accounting, which is considered complex and difficult to apply, as well as limited understanding and skills in preparing financial statements. Their previous understanding was that even without accounting, their business could still run smoothly and always be profitable. Therefore, simple accounting records are needed so that MSME actors are aware of the importance of accounting for their business performance, one of which is the use of mobile-based accounting applications via smartphones. One of the mobile-based applications is SME Accounting. This can be achieved by providing training to micro, small and medium enterprises in the use of SME accounting applications to manage their finances. The goal is that MSME players can implement financial records and simple business bookkeeping properly through their smartphones. The implementation of community service in Kertayasa Village is carried out through short-term training and mentoring methods carried out by individuals and classical methods. Through this training, it is expected that knowledge and insight will be provided to MSME actors in Kertayasa Village to better understand how to use mobile-based accounting applications to support their performance. Keywords: financial recordkeeping; mobile-based accounting applications; SME accounting Abstrak Pelaku UMKM lebih fokus pada aspek produksi dan pemasaran sehingga melupakan aspek lainnya, seperti pencatatan laporan keuangan. Permasalahan yang diidentifikasi adalah kurangnya pengetahuan dan pemahaman mereka tentang akuntansi, yang dianggap kompleks dan sulit diterapkan, serta pemahaman dan keterampilan yang terbatas dalam menyusun laporan keuangan. Pemahaman mereka sebelumnya adalah bahwa bahkan tanpa akuntansi, bisnis mereka masih bisa berjalan lancar dan selalu menguntungkan. Oleh karena itu, diperlukan pencatatan akuntansi yang sederhana agar para pelaku UMKM sadar akan pentingnya akuntansi bagi kinerja bisnisnya, salah satunya adalah penggunaan aplikasi akuntansi berbasis mobile melalui smartphone. Salah satu aplikasi berbasis mobile adalah Akuntansi UKM. Hal ini dapat dicapai dengan memberikan pelatihan kepada usaha mikro, kecil dan menengah dalam penggunaan aplikasi akuntansi UKM untuk mengelola keuangan mereka. Tujuannya agar pelaku UMKM dapat menerapkan pencatatan keuangan dan pembukuan usaha sederhana dengan baik melalui smartphone mereka. Pelaksanaan pengabdian masyarakat di Desa Kertayasa dilakukan melalui metode pelatihan dan pendampingan jangka pendek yang dilakukan oleh perorangan maupun metode klasikal. Melalui pelatihan ini, diharapkan pengetahuan dan wawasan akan diberikan kepada pelaku UMKM di Desa Kertayasa untuk lebih memahami bagaimana menggunakan aplikasi akuntansi berbasis mobile untuk mendukung kinerja mereka. Kata kunci: pencatatan keuangan; aplikasi akuntansi berbasis mobile; akuntansi UKM
CHARACTERISTICS OF THE AUDIT COMMITTEE AND BOARD OF DIRECTORS: HOW DO THEY INFLUENCE CORPORATE SOCIAL RESPONSIBILITY Arief Nurhandika; Lia Dwi Martika; Yudi Febriansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12728

Abstract

This research aims to examine the influence of the characteristics of the audit committee and board of directors on CSR scores. This article develops from various literature reviews regarding the relationship between the characteristics of the audit committee and the board of directors on CSR scores. This research uses all company sectors on the Indonesian Stock Exchange except financial sector companies. A purposive sampling was used, and a sample of 78 companies with a total sample data of 468 from 2018-2023 was used. Testing the data using STATA software. The research results show that independent audit committee members have an influence on CSR scores, the size of the audit committee has an influence on CSR scores, audit committee members who have financial expertise influence CSR scores, the size of the board of directors influences CSR scores, and gender diversity has an influence on CSR score. Except for the meeting variable, members of the board of directors do not influence the CSR score.
Strategies to Increase Financial Literacy for the People of Tirtawangunan Village Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
MOVE: Journal of Community Service and Engagement Vol. 4 No. 2 (2024): November 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i2.400

Abstract

One of the problems faced by the community is financial management. Lack of knowledge about financial literacy can lead to various problems, such as difficulties in managing budgets, understanding investment concepts, managing debt, and planning for the financial future. To answer this, strategy training was carried out in improving financial literacy among the Tirtawangunan Village Community through community service activities with an assessment of success indicators and an evaluation of the results of the activity was carried out for 2 weeks after the activity took place. This is evident from the 25 trainees who have applied the use of financial record applications in managing finances more effectively and efficiently for those who are used as a strategy to improve financial literacy.
PENGUATAN PROFITABILITAS BAGI PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DAN KAUM MILENIAL DI DESA ANCARAN Teguh, Iman; Fitriani, Chintia; Febriansyah, Yudi
Jurnal Edukasi Pengabdian Masyarakat Vol 3 No 4 (2024): OKTOBER 2024
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v3i4.5046

Abstract

Program pengabdian kepada masyarakat ini merupakan salah satu implementasi tri dharma perguruan tinggi dalam upaya meminimalisir kesenjangan kemampuan pelaku UMKM di Kabupaten Kuningan dalam hal penjualan produk secara Online menggunakan marketplace Tiktokshop yang sedang digandrungi dalam dunia e-commerce. Program ini bertujuan untuk memberikan solusi terkait penjualan produk di era digital dan untuk meminimalir tingkat pengangguran terbuka di Kabupaten Kuningan. Metode pelaksanaan program ini dilakukan dengan beberpa tahapan mulai dari focus group discussion, sosialisasi, hingga pelaksanaan program pelatihan bersama masyarakat Desa Ancaran. Hasil program pengabdian kepada masyarakat ini ialah terbentuknya akun-akun penjulan yang dimiliki oleh pelaku UMKM di marketplace Tikttokshop, peningkatan wawasan masyarakat Desa Ancaran, dan Pemberdayaan kaum milenial dalam berwirausaha tanpa memiliki produk.
PENGARUH ANGGARAN, PELATIHAN AKUNTANSI DAN KESADARAN KEUANGAN TERHADAP KEBERLANJUTAN KEUANGAN UKM Hamzah, Amir; Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11648

Abstract

Tujuan penelitian ini adalah untuk menghasilkan fakta/model empiris yang dapat menjelaskan Pengaruh Anggaran, Pelatihan Akuntansi Dan Kesadaran Keuangan Terhadap Keberlanjutan Keuangan UKM. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif, metode verifikasi. Populasi dalam penelitian ini adalah Usaha Kecil dan Menengah (UKM) di Kabupaten Kuningan. Pengambilan sampel acak digunakan dalam proses pengambilan sampel, dan 121 UKM dipilih sebagai responden yang memenuhi kriteria penelitian dari populasi. Teknik analisis yang digunakan adalah Pemodelan Persamaan Struktural berbasis Partial Least Square (SEM-PLS) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukan keberlanjutan keuangan UKM di Kabupaten Kuningan dipengaruhi secara positif dan signifikan oleh penganggaran, pelatihan akuntansi, dan kesadaran keuangan. Ketiga variabel internal ini bekerja sama untuk meningkatkan keberlanjutan dan ketahanan usaha kecil dan menengah. Pelatihan akuntansi meningkatkan kemampuan teknis untuk membuat laporan keuangan yang benar, kesadaran keuangan mempromosikan perilaku manajemen keuangan yang lebih bijaksana dan terencana, dan manajemen anggaran yang tepat membantu UKM dalam merencanakan dan mengendalikan uang mereka secara efektif.
PELATIHAN PERENCANAAN BISNIS BAGI KELOMPOK UMKM DI DESA KERTAYASA Chintia Fitriani; Oktaviani Rita Puspasari; Yudi Febriansyah
Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Publisher : Universitas Islam Al-Ihya Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70476/vatqtj58

Abstract

MSME actors in Kertayasa Village have not yet made business planning and budgeting, they still mix business funds with personal money. This has caused them difficulties in evaluating the profits earned and losses experienced. This activity aims to provide training and knowledge on how to plan business finances and create appropriate budgets. The implementation of this activity was carried out on October 6, 2023, and attended by 20 MSME actors. The main method used in this community service is the business planning training method for MSME groups and the delivery of material on how to create a business plan, followed by documenting the stages of business planning to then interpret the results of that business planning into the businesses they have or will undertake. The results of this activity enhance the understanding and skills of MSME actors in planning business finances and preparing budgets correctly, as evidenced by their ability to practice budget preparation, identify various costs, separate personal money from business funds, and project profits and losses in a simple way.
Financial Sustainability Of Microfinance Institutions In Kuningan Regency Amir Hamzah; Febriansyah, Yudi
SKeTsa Bisnis (e-jurnal) Vol 12 No 1 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v12i01.6260

Abstract

Introduction: This study investigates the influence of Financial Reporting Quality, Internal Control Effectiveness, and Financial Risk Behavior on the Financial Sustainability of Microfinance Institutions (MFIs) in Kuningan Regency from an accounting perspective. Method; Using a quantitative approach, data were collected from 116 respondents—including directors, managers, and finance heads of MFIs—through structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). Results; The results show that Financial Reporting Quality and Internal Control Effectiveness positively and significantly affect financial sustainability, while Financial Risk Behavior has a significant negative impact, with the model demonstrating strong predictive power (R² = 0.984), thus emphasizing the role of accounting quality and rational decision-making in sustaining MFIs. Conclusion; These findings support the theoretical frameworks of Agency Theory and Behavioral Accounting Theory and suggest the importance of extending research beyond Kuningan Regency to include other influencing variables such as regulatory support or technological advancement.
DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES Hamzah, Amir; Rahmawati, Teti; Fitriani, Chintia; Febriansyah, Yudi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.612

Abstract

This study analyzes factors influencing the financial performance of small and medium enterprises (SMEs), addressing the limited research that focuses on specific variables in the SME context. It examines the effects of mental accounting, financial record-keeping, financial literacy, financial management, and digital accounting on SME financial performance. Using Structural Equation Modeling (SEM), data from 216 SMEs in Kuningan Regency were analyzed. The findings reveal that financial record-keeping, financial literacy, and financial management significantly and positively impact SME financial performance. Conversely, In contrast, mental accounting has a significant negative impact, while digital accounting does not significantly affect financial performance. These results suggest that effective financial management practices can enhance financial performance, while improper use of mental accounting and ineffective implementation of digital accounting may hinder it. This research implies the need to improve financial literacy, adopt more effective financial management practices, and provide digital accounting training to help SMEs overcome financial challenges.
Co-Authors Amir Hamzah Amir Hamzah Arief Nurhandika Chintia Fitriani Dwi Martika, Lia Iman Teguh Jaelani, Jaelani Lia Dwi Martika Maryam, Egidia Nurfatimah, Siti Nuke Nurhandika, Arief Nurochmah, Dina Oktaviani Rita Puspasari Oktaviani Rita Puspasari Purnama, Dendi Rahmawati, Dina Fitri Sri Rahayu Syarifudin, Syahrul Teti Rahmawati