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All Journal Jurnal Pengabdian Masyarakat Indonesia IIJSE Danadyaksa: Post Modern Economy Journal Asian Journal of Management, Entrepreneurship and Social Science
Sri Mulyati
Universitas Islam Indonesia, Yogyakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Pendampingan Pengeloaan Keuangan UMKM dalam Rangka Meningkatkan Peran UMKM sebagai Penopang Pariwisata di Desa Jeblog Nurfauziah Nurfauziah; Sri Mulyati; Suhartini Suhartini; Khoirina Noor Anindya; Tri Lestari Wahyuning Utami
Jurnal Pengabdian Masyarakat Indonesia Vol 3 No 4 (2023): JPMI - Agustus 2023
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.1467

Abstract

Tak dapat dipungkiri bahwa keberadaan UMKM dapat mengembangkan wisata di daerahnya. Setiap Daerah di Indonesia senantiasa melakukan inovasi untuk perkembangan destinasi wisatanya, tidak terkecuali desa Jeblog.  Jeblog adalah sebuah desa yang terletak di Kecamatan Karanganom, Klaten Jawa Tengah. Desa Jeblog adalah desa memiliki sumber mata air yang jernih dan berlimpah. Desa Jeblog juga terkenal sebagai penghasil ikan nila yang memiliki citarasa yang berbeda dengan daerah lain.  Selain nila, masyarakat setempat juga memiliki usaha seperti Jamu, pembuatan sangkar burung dan lain-lain. UMKM yang ada di Desa Jeblog sebanyak 10 unit usaha.  Potensi yang dimiliki ini tidak disia-siakan oleh pemerintah desa. Pemerintah desa senantiasa mendorong UMKM untuk berkembang agar bisa berperan dalam mengembangkan pariwisata di desa Jeblog. Kendala yang dihadapi UMKM adalah belum adanya catatan keuangan yang menunjukkan perkembangan hasil usaha mereka. Pengabdian Masyarakat ini dilakukan untuk mendampingi pelaku UMKM dalam melakukan pencatatan keuangan. Pengabdian masyarakat dilakukan secara bertahap, tahap pertama pemaparan tentang pentingnya catatan keuangan bagi suatu usaha (UMKM). Pada tahap kedua, pendampingan pencatatan keuangan. Tahap akhir konsultasi atas laporan keuangan yang sudah dilakukan selama 1 bulan berjalan.
A Factors Influencing Students' Interest in Investing in Stocks Through Investment Applications Fahrul Dwi Zulfanto; Sri Mulyati
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technological financial innovations in the investment sector are believed to make it easier for investors and potential investors to make investment decisions. With the investment application, investors can invest any time and anywhere. only with the internet and smartphone investors. With the many conveniences and benefits that will be obtained when investing in stocks through the stock investment application, will students be interested in continuing to invest. Therefore, this study uses 3 independent variables from the Unified Theory Of Acceptance And Use Of Technology 2 (UTAUT 2) model, namely performance expectancy, effort expectancy, and habits and there is the addition of financial literacy variables to determine the factors that influence student interest in investing stocks through investment applications. There are 102 samples of students from the Faculty of Business and Economics at Universitas Islam Indonesia who have invested in stocks using investment applications. Data analysis in this study used the SmartPLS 3.0 application. The results of this study show that 2 variables, namely habits and financial literacy, can influence students' interest in investing in stocks through investment applications, but the variable performance expectancy, effort expectancy do not affect students' interest in investing in stocks through investment applications. Keywords: Stock investment, investment application, performance expectancy, effort expectancy, habits, financial literacy
Budget Implementation Performance Indicators in Dual Institutional Roles: A Case Study of KPPN Yogyakarta as Work Unit and State General Treasurer Sri Mulyati; Valentina Lurahindria
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.335

Abstract

This study aims to analyze the most dominant Budget Implementation Performance Indicators (IKPA) and the factors causing differences in IKPA achievement based on the dual roles of KPPN Yogyakarta as a work unit and the State General Treasurer. This research employs a qualitative approach using interview data and secondary IKPA data from 2022–2025. The findings reveal that DIPA Page III deviation, budget absorption, and output achievement are the most influential indicators affecting overall IKPA performance. Differences in IKPA achievement between the two institutional roles are primarily driven by variations in managerial control, budget management complexity, and the characteristics of supervised work units. These findings indicate that IKPA performance is shaped not only by internal budget management quality but also by institutional role and governance structure. Therefore, efforts to improve IKPA achievement should prioritize strengthening budget planning, monitoring mechanisms, work unit supervision, and optimization of dominant performance indicators
Analysis of the Implementation of Internal Control Based on COSO 2013 in the Service Payment Requirement Document Verification Process at PT PLN (Persero) UP3 Yogyakarta Cindy Berliane Ristanti; Sri Mulyati
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.336

Abstract

This study aims to analyze the implementation of internal control based on the COSO 2013 framework in the verification process of service payment requirement documents at PT PLN (Persero) UP3 Yogyakarta and to examine its role in preventing potential irregularities in cash disbursements. This issue is important because service payment transactions involve company funds and require adequate control to ensure accountability, accuracy, and compliance with applicable procedures. The study employed a qualitative descriptive approach. Data were collected through in-depth interviews with relevant informants. The findings show that internal control has been implemented effectively through clear clear duties, layered verification, VIP systems, communication, and monitoring, ensuring accountable cash disbursement management. The Document verification prevents cash disbursement irregularities by reducing errors, fraud, and unauthorized payments.
Implementation of the 5C of Credits Principle in Ver-In of Financing Feasibility at Bank Syariah Indonesia, Yogyakarta Branch Office Aulia Azzahra; Sri Mulyati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10539

Abstract

This study aims to analyze the implementation of the 5C of Credits principle in the ver-in process of financing feasibility assessment at Bank Syariah Indonesia Yogyakarta branch office, identify the obstacles encountered, and examine their impact on financing decision-making. This research employs a descriptive qualitative approach using a case study method through interviews and direct observations conducted during the internship program. The findings indicate that the 5C of Credits principle have been implemented as the primary guideline in assessing the feasibility of prospective customers. The main obstacles in the ver-in process include information asymmetry, such as salary slip manipulation, concealment of debt information, and inconsistencies in customer data. These conditions may affect the quality of financing decision-making and increase the risk of non-performing financing; therefore, verifiers carries out various risk mitigation strategies to obtain more accurate information. Keyword: 5C of Credits, Ver-in, Financing, Information Asymmetry.
Co-Authors Aulia Azzahra Cindy Berliane Ristanti Fahrul Dwi Zulfanto Khoirina Noor Anindya Nurfauziah Nurfauziah Suhartini Suhartini Utami, Tri Lestari Wahyuning Valentina Lurahindria