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All Journal Jurnal Ekuivalensi Jurnal Pengabdian Masyarakat Bangsa Journal of International Accounting, Taxation and Information Systems JURDIASRA
YUNIEP MUJATI SUAIDAH, YUNIEP MUJATI
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Pendampingan Penyusunan Laporan Keuangan Sesuai SAK EMKM Desa Gedongombo Kecamatan Ploso Kabupaten Jombang Suaidah, Yuniep Mujati
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 3 (2024): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i3.871

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peran penting dalam ekonomi Indonesia, terbukti dari jumlahnya yang mencapai 64,2 juta unit dan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) nasional, sebesar 61,07 persen. UMKM juga berperan dalam menyerap tenaga kerja, mencapai 97 persen dari total tenaga kerja di Indonesia, serta menghimpun sekitar 60,4 persen dari total investasi di Indonesia pada tahun 2021. Namun, masih banyak UMKM yang menghadapi kendala dalam penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), disebabkan oleh kurangnya pengetahuan, keterampilan, dan sumber daya. Untuk mengatasi hal ini, pendampingan dilakukan di Desa Gedongombo, Kecamatan Ploso, Kabupaten Jombang, dengan melibatkan tiga tahap utama: survei dan persiapan, pendampingan, dan evaluasi. Hasilnya menunjukkan peningkatan pemahaman dan kesiapan pelaku UMKM dalam menyusun laporan keuangan, mencerminkan komitmen mereka untuk berkontribusi pada perekonomian lokal serta semangat kewirausahaan dan inovasi.
The Influence of Corporate Governance, Intellectual Capital and Corporate Social Responsibility on The Financial Performance of Pharmaceutical Companies on The Indonesia Stock Exchange Suaidah, Yuniep Mujati
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.61

Abstract

This study aims to test and prove the effect of corporate governance, intellectual capital, and Corporate Social Responsibility on the financial performance of the pharmaceutical sector. This research is descriptive and quantitative. Secondary data sources were used with documentation data collection techniques. The sampling technique was purposive sampling, with criteria including pharmaceutical sector companies that published complete financial reports from 2010 to 2023, resulting in a sample of 135 financial reports. The results indicate that corporate governance does not affect financial performance, implying that pharmaceutical companies are less able to build governance to improve financial performance. Intellectual capital affects financial performance, indicating that pharmaceutical sector companies can utilize resources to improve financial performance. Corporate Social Responsibility affects financial performance, meaning that the responsibilities carried out by companies in terms of economic, social, and environmental aspects can improve financial performance.
Pengaruh Leverage Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Sektor Perbankan Suaidah, Yuniep Mujati
JURNAL EKUIVALENSI Vol. 11 No. 1 (2025): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/wg4z2509

Abstract

Tujuan dari penelitian ini adalah untuk menjelaskan dampak leverage yang mempengaruhi pembayaran saham yang dikurangi karena profitabilitas perusahaan sektor perbankan yang terdaftar di Indonesia Exchange 2021-2023. Populasi dalam survei ini adalah semua perusahaan sektor perbankan yang terdaftar di pertukaran Indonesia. Jumlah sampel dari 34 perusahaan dipilih hingga 102 derajat dengan sampel acak. Studi ini menggunakan metode penelitian kuantitatif yang dilakukan dengan mengumpulkan data menggunakan data sekunder. Analisis data menggunakan metode statistik dan tes hipotesis untuk tes MRA. Hasil penelitian menunjukkan bahwa efek efek leverage memiliki efek positif yang signifikan pada hasil perusahaan di sektor perbankan. Efek ini tidak dapat mempromosikan dampak pada pengembalian saham di sektor perbankan yang tercantum pada Pertukaran Indonesia 2021-2023.
Pelatihan Akuntansi Praktek Mandiri Dokter Umum, Dokter Gigi Dan Keperawatan Di Kertosono Nganjuk Jawa Timur Kusuma, Marhaendra; Sari, Hanifah Puspita; Marjukah, Anis; Suaidah, Yuniep Mujati; Ratih, Nur Rahmanti
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i1.61

Abstract

The community service activity in the form of "Accounting Training for Independent Practice of General Practitioners, Dentists and Nursing in the Kertosono Nganjuk Area" is a collaboration of five permanent lecturers from four universities, namely Kadiri Islamic University, Widya Dharma University Klaten, STIE PGRI Dewantara Jombang and State Polytechnic Poor. This activity was attended by doctors and nurses in Kertosono who have non-BPJS Independent Practice businesses. This activity was held for two days, namely 15-16 December 2023 in the Kertosono Community Health Center meeting room at the presenters' own expense. The aim of this activity is to provide a practical understanding of the application of accounting for general practitioners, dentists and nurses who run independent business practices, and to train general practitioners , dentists and nurses prepare and interpret financial reports for independent practice businesses that are run. Keywords: Accounting; Independent Practice Doctor.
Co-Authors Anis Marjukah Kusuma, Marhaendra Ratih, Nur Rahmanti Sari, Hanifah Puspita