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All Journal Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Akuntansi Trisakti
Ika Wahyuni
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Public Health Social Sciences Transportation

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PENINGKATAN KEAHLIAN PERHITUNGAN HARGA POKOK PRODUKSI DAN PENYUSUNAN LAPORAN LABA RUGI SEDERHANA PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI KOTA BEKASI Ika Wahyuni; Hasnawati; Yuana Jatu Nilawati
Jurnal AKAL: Abdimas dan Kearifan Lokal Vol. 4 No. 1 (2023): Jurnal AKAL : Abdimas dan Kearifan Lokal
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/akal.v4i1.14746

Abstract

Abstrak Usaha Mikro, Kecil dan Menengah (UMKM) merupakan usaha atau bisnis yang tahanbanting. Hal ini dibuktikan dengan adanya pandemi covid 19 yang terjadi di Indonesia yang berdampak signifikan terhadap kondisi ekonomi indonesia secara global,namun tidak berdampak langsung terhadap para pelaku usaha mikro. Semakinberkembangnya suatu usaha, menuntut para pelaku usaha mikro untukberhubungan dengan pihak eksternal perusahaan. Pihak bank atau lembagakeuangan sebagai pihak eksternal biasanya akan mensyaratkan laporan keuanganuntuk menilai kelayakan kredit dari usaha tersebut, sehingga pengelolaan modalkerja dapat diketahui secara jelas. Kegiatan pengabdian ini memiliki tujuan, untuk memberikan pemahaman kepada mitra usaha UMKM dalam menghitung biaya produksi berdasarkan pesanan, menetapkan harga jual dan menerapkan strategi penyusunan laporan laba rugi yang tepat agar dapat membantu para pelaku UMKM untuk mengambil keputusan atas usahanya. Solusi yang ditawarkan untuk memecahkan masalah tersebut adalah dengan memberikan pelatihan dan pendampingan dalam perhitungan harga pokok produksi dan penyusunan laba rugi sederhana. Sehingga para pelaku UMKM dapat memahami pentingnya perhitungan dan penyusunan Harga Pokok Produksi dan laporan laba rugi untuk melihat perkembangan usaha mereka.
PENGARUH STRUKTUR MODAL, STRUKTUR KEPEMILIKAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Heri Budisusetyo; Ika Wahyuni; Ferdinandus Kusuma; Mentari Wahyuningsih
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.404 KB) | DOI: 10.25105/jat.v9i1.10399

Abstract

This study aims to determine the effect of the company's capital structure, company ownership structure and company age on the disclosure of social responsibility. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. A total of 41 companies were sampled in this study. The sampling technique used in this study was purposive sampling with predetermined criteria. The data used are in the form of financial reports and/or financial reports obtained from the IDX official website or reports from the company's website in the form of annual reports or sustainability reports. The results show that capital structure has no effect on CSR, institutional ownership has a negative effect on CSR. while foreign ownership and company age have a positive effect on CSR. The results of this study support the stakeholder theory and agency theory where a certain group of people has a great influence on the survival of the company.Keywords : capital structure; company ownership; structure company age; CSR
PENGARUH STRUKTUR MODAL, STRUKTUR KEPEMILIKAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Heri Budisusetyo; Ika Wahyuni; Ferdinandus Kusuma; Mentari Wahyuningsih
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i1.10399

Abstract

This study aims to determine the effect of the company's capital structure, company ownership structure and company age on the disclosure of social responsibility. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. A total of 41 companies were sampled in this study. The sampling technique used in this study was purposive sampling with predetermined criteria. The data used are in the form of financial reports and/or financial reports obtained from the IDX official website or reports from the company's website in the form of annual reports or sustainability reports. The results show that capital structure has no effect on CSR, institutional ownership has a negative effect on CSR. while foreign ownership and company age have a positive effect on CSR. The results of this study support the stakeholder theory and agency theory where a certain group of people has a great influence on the survival of the company.Keywords : capital structure; company ownership; structure company age; CSR
Co-Authors Ferdinandus Kusuma Hasnawati Heri Budisusetyo Mentari Wahyuningsih Yuana Jatu Nilawati