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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK WANITA PKK DI DESA LINGGARSARI Dhea Imroatul Fatihah; Rohma Septiawati; Dini Yani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11353

Dengan diberikannya pengetahuan dan pelatihan kepada ibu-ibu PKK terkait penyusunan laporan keuangan diharapkan mampu mengatasi kendala dan permasalahan dalam proses penyusunan keuangan yang baik dan benar. Dalam pelaksanaannya dilakukan dengan beberapa tahapan, dimulai dari tahap perencanaan dan persiapan dilanjutkan dengan tahap pelaksanaan dilengkapi dan diakhiri dengan tahap evaluasi. Hasil dari pelaksanaan kegiatan ini menunjukkan bahwa sebelum pelaksanaan kegiatan ibu PKK di desa Linggarsari kurang memahami mengenai laporan keuangan, namun setelah pelaksanaan kegiatan dilakukam ibu PKK di desa Linggarsai telah memahami dan dapat meningkatkan kemampuan Ibu PKK dalam membuat laporan keuangan PKK secara personal maupun berkelompok.

Pengaruh Penerapan Standar Akuntansi Keuangan dan Tax Planning Terhadap Kualitas Laporan Keuangan UMKM Kabupaten Karawang Siti Nur Haliza; Yanti; Rohma Septiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5418

This research aims to evaluate and test the effect of implementing EMKM financial accounting standards and tax planning on the quality of MSME financial reports in Karawang Regency. This research uses quantitative methodology with primary data collection. The sample for this research only consists of MSMEs based in Karawang Regency. The number of samples for this research was one hundred respondents. This research focuses on MSMEs in Karawang Regency. Using PLS and SmartPLS 3.0, analyze the relationship between dependent and independent variables. The findings of this research show that the application of EMKM accounting standards and tax planning has a positive and significant effect on the quality of MSME financial reports.

THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COSTS AND ISO 14001 ON FINANCIAL PERFORMANCE ON MANUFACTURING COMPANIES Isna Meliniyati; Rohma Septiawati; Ade Trisyanto
Journal Of Resource Management, Economics And Business Vol. 3 No. 3 (2024): Journal Of Resource Management, Economics And Business (REMICS)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/remics.v3i3.116

Purpose: This study aims to investigate the impact of environmental performance, environmental costs, and ISO 14001 on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the consumer goods sector from 2019 to 2022. Research Methodology: This quantitative study used data from annual reports, sustainability reports, official company websites, and proper reports published by the Ministry of Environment. Results: Environmental performance has a significant partial impact on financial performance, environmental costs have no significant partial impact on financial performance, and ISO 14001 has a significant partial impact on financial performance. Environmental performance, environmental costs, and ISO 14001 have a simultaneous effect. Limitations: The study is limited to the consumer goods manufacturing sector in Indonesia and the period from 2019 to 2022 Contribution: The findings of this study can be useful for companies, investors, and policymakers in understanding the importance of environmental management and its impact on financial performance.

Pengaruh Penerapan Standar Akuntansi Keuangan dan Tax Planning Terhadap Kualitas Laporan Keuangan UMKM Kabupaten Karawang Siti Nur Haliza; Yanti; Rohma Septiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5418

This research aims to evaluate and test the effect of implementing EMKM financial accounting standards and tax planning on the quality of MSME financial reports in Karawang Regency. This research uses quantitative methodology with primary data collection. The sample for this research only consists of MSMEs based in Karawang Regency. The number of samples for this research was one hundred respondents. This research focuses on MSMEs in Karawang Regency. Using PLS and SmartPLS 3.0, analyze the relationship between dependent and independent variables. The findings of this research show that the application of EMKM accounting standards and tax planning has a positive and significant effect on the quality of MSME financial reports.

Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Ukuran Usaha terhadap Kualitas Laporan Keuangan Umkm di Kecamatan Teluk Jambe Timur Hilda Nurhidayah; Rohma Septiawati; Awaliawati Rachpriliani
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.273

This study aims to look at the effect of accounting understanding, education level and business size on the quality of MSME financial reports in the Teluk Jambe Timur sub-district. Questionnaires were used to obtain primary data for this quantitative research. In Teluk Jambe Timur sub-district, a sample of 93 MSMEs was selected using the puposive sampling technique. There are four types of tests in this study, namely, multiple linear regression analysis, instrument test, classical assumption test, and hypothesis testing. The findings of this study indicate that the three variables of accounting understanding, education level and business size have an impact on the quality of financial statements. This means that any variable used has the potential to affect how well MSMEs produce their financial reports.

Analisis Kesiapan UMKM dalam Implementasikan SAK EMKM: Studi Kasus UMKM Mitra Alfamart di Karawang Resdita Fery Atikasuri; Rohma Septiawati; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2638

The development of MSMEs is very important for the progress of the Indonesian economy, however, MSMEs face several obstacles in their development, such as not having employees who are experts in their fields and lack of knowledge about how to make financial reporting in accordance with applicable standards (SAK EMKM). The purpose of this study is to determine whether Alfamart's partner MSMEs in Karawang are aware of the issuance of SAK EMKM, have adequate human resources, accrual basis accounting recording system, and whether they have adopted the concept of a business entity. Six business actors who work with Alfamart partners are the subjects of observation, interviews, and documentation in this study, which uses descriptive qualitative research methodology. The data analysis method developed by miles and huberman is data collection, data reduction, data presentation and conclusion drawing. Six different informants were used in source triagulation used for data validity testing. The results of the study state that the majority of business actors who work with alfamart partners are not ready to implement SAK EMKM. This is due to the lack of understanding in the accounting recording system in order to make financial records based on SAK EMKM and not knowing the issuance of SAK EMKM, not having adequate human resources, the accounting recording system applied is still on a cash basis not accrual basis and adopts the concept of a business entity.

Pengaruh Environmental Performance dan Material Flow Cost Accounting Terhadap Sustainable Development: pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Risma Aulia Putri; Lilis Lasmini; Rohma Septiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2775

The increase in industrial activities has impacts on the environment, as many companies still fail to fulfill their environmental responsibilities adequately. The purpose of this study is to examine the influence of Environmental Evaluation and Material Flow Cost Accounting on Sustainable Development. The approach adopted focuses on numerical aspects, with the research concentrating on companies in the basic and chemical industries listed on the Indonesia Stock Exchange during the period 2020-2022. The sampling method used is purposive sampling, resulting in a sample size of 75 (25 companies over 3 years). SmartPLS 3 is employed as the analytical tool. The research findings indicate that environmental evaluation has no significant impact, whereas material flow cost accounting has a substantial impact on sustainable development. These findings bear important implications for further research to enrich the investigated factors and consider more representative samples to enhance their impact on Sustainable Development, requiring more effective approaches to be considered.

Pengaruh Inklusi Keuangan dan Pengelolaan Keuangan Terhadap Kinerja UMKM di Desa Rengasdengklok Utara Kiki Carnasih; Rohma Septiawati; Meliana Puspitasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3957

This study aims to analyse the impact of financial inclusion and financial management on SMEs. Financial inclusion refers to SMEs' access to financial services, while financial management encompasses the practices of managing funds and the effective use of capital. The unit of analysis for this research is SMEs in the village of Rengasdengklok Utara, with data collection conducted through the distribution of questionnaires. A sample of 65 respondents was targeted, but data was obtained from 58 respondents, with sampling conducted using purposive sampling technique. The analysis technique used is multiple linear regression analysis, which is a statistical method to determine the relationship between dependent and independent variables. This is because improved financial inclusion and financial management can enhance the overall performance of SMEs; financial inclusion provides financial access to business actors, while effective financial management can optimise the use of funds, thus these two factors can improve SME performance. For future researchers conducting similar studies, it is suggested that the sample size be larger and the data distribution more extensive. Furthermore, it is recommended to investigate variables such as social capital, financial technology, and more, to identify other factors that may influence SME performance..

Analisis Penerapan Akuntansi Lingkungan (Green Accounting) pada Pengelolaan Limbah Industri di PT Atsumitec Indonesia Svetlana Puteri Kirana; Lilis Lasmini; Rohma Septiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3991

This research primarily investigates the application of environmental accounting, often known as green accounting, in the management of industrial waste. Ecological accounting is an accounting system that incorporates environmental factors into the process of making economic decisions. The objective of this study is to investigate the application of environmental accounting in waste management for the purposes of cost reduction, delineation of environmental responsibilities within the organization, and generation of environmental cost reports to facilitate decision-making by management. This study employs a comparative descriptive methodology, including data collection methods such as interviews, archival recordings, and direct observation. Research findings indicate that PT Atsumitec Indonesia currently lacks a dedicated financial report for waste management. Thus, in order to effectively manage accountability, this study must include environmental accounting methods for waste management.

Analisis Sustainability Report pada Perusahaan PT. XYZ di Karawang Ami Yuliastuti; Lilis Lasmini; Rohma Septiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4007

In Companies today must be able to actively participate in sustainable development. The effort to publish a sustainability report is one of the strategies to implement sustainable development in a transparent and measurable manner. The purpose of this study is to analyse the disclosure of sustainability reports in the company. This research was conducted qualitatively. The type of data used is documentary data and the data source is secondary data. The data source can be a sustainability report from a manufacturing company at company XYZ. The data collection method used in this research is the interview method. The object of this research is PT XYZ in Karawang. The researcher conducted an analysis using the content analysis method based on the disclosure/reporting rules that should be implemented in accordance with the Sustainability Reporting Guideline and the Global Reporting Initiative (GRI) Guidelines. The GRI provides a standardised corporate reporting framework on how to disclose economic, environmental, social and corporate governance issues in preparing financial statements.

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