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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Mahardian Mustiko Nugroho
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Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Pemahaman Akuntansi Koperasi Berdasarkan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik, Tingkat Kompetensi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Koperasi Pegawai Republik Indonesia Sri Ayem; Mahardian Mustiko Nugroho
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.89

Abstract

This study aims to determine the effect of understanding of cooperative accounting based on SAK ETAP, level of competence, and internal control systems on the quality of financial statements in the Cooperative Employees of the Republic of Indonesia in Purworejo Regency. This research was conducted at 11 Cooperative Employees of the Republic of Indonesia in Purworejo Regency. This study uses primary data in the form of questionnaires distributed by respondents of the cooperative in the Cooperative Employees of the Republic of Indonesia in Purworejo Regency. The number of samples in this study were 60 respondents. This research uses multiple regression analysis method by using SPSS version 18. The result of this study state that the cooperative accounting understanding based on SAK ETAP variable has a positive and significant effect on the quality of financial statements, the competency level variable has a negative and not significant effect on the quality of financial statements, and the internal control systems variable has a positive and significant effect to the quality of financial statements.
INTEGRASI SMART FINANCIAL HABITS DAN PEMBUKUAN SEDERHANA PADA PELAKU UMKM Rahmawati, Asmannisa; Mahardian Mustiko Nugroho; Siti Marwati; Nabila Qotrunnada; Marcos Lafu Caunan; Hari Tripanto Silitonga; Dian Nala Damayanti
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2072

Abstract

This community service activity aims to examine the integration of smart financial habits and simple bookkeeping to enhance the financial management capabilities of Micro, Small, and Medium Enterprises (MSMEs) in Tegal City. A descriptive approach was employed through socialization activities and direct mentoring, complemented by an evaluation stage to systematically assess participants’ levels of understanding. The results indicate that the integration of smart financial behavior and simple bookkeeping increases MSME owners’ awareness of the importance of more planned and systematic financial management. Participants demonstrated improved understanding in separating personal and business finances, along with enhanced ability to apply accurate and consistent business bookkeeping practices. This program shows that the implementation of smart financial habits not only plays a crucial role in strengthening financial management but also supports business sustainability by improving the credibility of financial records, thereby facilitating MSMEs’ access to formal financing sources.
Co-Authors Dian Nala Damayanti Hari Tripanto Silitonga Marcos Lafu Caunan Nabila Qotrunnada Rahmawati, Asmannisa Siti Marwati Sri Ayem