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All Journal Jurnal Manajemen Bisnis EL-MUHASABA Widya Warta Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Community Empowerment Accounting and Finance Studies Jurnal Manajemen dan Kewirausahaan Review of Applied Accounting Research Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Culture Accounting and Auditing Jurnal Analisis Bisnis Ekonomi
Nur Laila Yuliani
Universitas Muhammadiyah Magelang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Determination Analysis Of Village Owned Enterprise Sustainability Fathima, Salsa Hanifatul; Susanto, Barkah; Yuliani, Nur Laila; Darmadi, Ravindra Ardiana; Utami, Pranita Siska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.12682025

Abstract

Research Aims: The purpose of this study is to analyze the effect of improving work quality, increasing income and budget efficiency on the sustainability of Village Owned Enterprise businesses in Borobudur District. The problems that occurred in Village Owned Enterprise which experienced a decline in performance in Borobudur for several years after COVID-19, especially in 2022 and 2023. The decline was due to three main factors, namely the lack of increased expertise, income, and budget management. Design/methodology/approach: The method used in this study is quantitative research using primary data obtained through the distribution of questionnaires to Village Owned Enterprise managers in Borobudur District. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include Validity Test, Reliability, Determination Coefficient, and multiple linear regression with F Test and t Test. Research Findings: The results of this study indicate that improving work quality has a positive effect on business continuity, as well as other variables, increasing income and budget efficiency also have a positive effect on the sustainability of Village Owned Enterprise. Theoretical Contribution/Originality: The contribution of this research is expected to provide input and become a reference for Village Owned Enterprise and the local government and it is hoped that it can be generalized in identifying key factors that influence business sustainability. The limitations of this study are that the data needed for the study are difficult to obtain due to the limited human resources of Village Owned Enterprise, because several Village Owned Enterprise have merged into one with Balkondes.
Community empowerment in waste management in Karangwuni, North Magelang Nur Laila Yuliani; Eka Yudha Adi Setia; Khikma Wintoro; Sefia Tiara Putri; Mifta Shafira Putri; Bella Ayu Kusuma Wardani
Community Empowerment Vol 9 No 8 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7796

Abstract

The high production of household waste in Karangwuni Village, North Kramat, poses a significant concern. This community service aimed to enhance public awareness of proper waste management as a preventive measure against diseases, particularly chikungunya. Through methods such as socialization, counseling, and mentoring, the activity successfully increased public awareness of environmental cleanliness and waste management. Additionally, training on herbal drink preparation was provided to PKK mothers to boost immunity.
Empowering Karangjati Village MSMEs through cost of goods sold calculation and digital marketing facilitation Muhdiyanto, Muhdiyanto; Yuliani, Nur Laila; Darmadi, Ravindra Ardiana
Community Empowerment Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10662

Abstract

PAGUPON, a community group in Karangjati Village, provides education and training to micro, small, and medium enterprises (MSMEs) to support the Borobudur Special Economic Zone. As the number of businesses under its guidance increased, PAGUPON faced challenges in managing finances and marketing. This community service aimed to assist PAGUPON in providing financial management and digital marketing training to its MSMEs. After the training and mentorship, the MSMEs were able to determine their product costs and expand their market reach through Instagram and Facebook.
Empowering BUMDes Guyub Rukun: Branding strategies and digital marketing for tourism village Yuliani, Nur Laila; Afif, Naufal; Kusumaningrum, Serafica Btari Christiyani
Community Empowerment Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10553

Abstract

The “Guyub Rukun” Village-Owned Enterprise (BUMDes) in Wringinputih Village, a buffer zone for the Borobudur National Strategic Tourism Area, possesses diverse potential business units but faces challenges due to limited promotion. This community service initiative aims to empower the BUMDes through improving human resource quality and developing branding and digital marketing for village tourism packages, including assistance for business units and MSMEs. A participatory rural appraisal method was implemented through socialization, training (waste management, branding, digital marketing), and mentoring. The results of the activities demonstrated a significant increase in waste management (including eco-enzyme production), an understanding of the importance of branding, and the adoption of digital marketing with the potential to increase income and welfare, as well as the formation of the “Borobudur Tourism Education” village tourism package, which is expected to enhance tourist attraction.
Analisis Keberlanjutan UMKM: Peran Literasi Keuangan, Digitaliasasi UMKM, dan Keterampilan Akuntansi Susanto, Barkah; Afafa, Rizal Wahyu; Dewi , Veni Soraya; Yuliani, Nur Laila
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 9 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v9i1.3434

Abstract

This research aims to empirically test and analyze the influence of financial literacy, digitalization of MSMEs, and accounting skills on the sustainability of MSMEs. The type of research used is quantitative research with the dependent variable used is the sustainability of MSMEs. This research uses quantitative methods. The sample in this study used proportional sampling with a total of 108 respondents. The respondents in this research were MSMEs in the Magelang Regency processing industry. Data collection techniques by providing offline and online questionnaires to respondents. The research results show that literacy and digitalization of MSMEs have a positive effect on the sustainability of MSMEs, while accounting skills have no effect on the sustainability of MSMEs. Financial literacy and digitalization make a positive contribution to the sustainability of MSMEs through increasing operational efficiency and market access.
DETERMINANTS OF ACCOUNTING INFORMATION USE IN MICRO, SMALL AND MEDIUM ENTERPRISES (SMES) Wahyuningsih, Titi; Yuliani, Nur Laila; Purwantini, Anissa Hakim; Susanto, Barkah; Utami, Pranita Siska
Prosiding University Research Colloquium Proceeding of The 19th University Research Colloquium 2024: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

The use of accounting information can help businesses in facing business competition. Accounting information is useful as a consideration in making decisions. The existence of accounting information business actors can find out profits. This study aims to examine the effect of education, business size, length of business, accounting training and accounting knowledge on the use of accounting information in MSMEs in Magelang Regency. This study uses a sample of MSMEs in Magelang Regency that have been established for at least 1 year. The number of samples in this study were 125 respondents, based on the slovin formula, namely Micro, Small and Medium Enterprises (MSMEs) in Magelang Regency that use accounting information either manually or by computer. Hypothesis testing in this study used multiple linear regression with the SPSS application. The results of this study indicate that education, length of business and accounting knowledge have a positive effect on the use of accounting information. While business size and accounting training have no effect on the use of accounting information.
Empowerment for MSMEs in Supporting the Borobudur National Tourism Strategic Area in Wringinputih Village, Borobudur District Through Marketing Digitalization: Pemberdayaan bagi UMKM dalam mendukung Kawasan Strategis Pariwisata Nasional (KSPN) Borobudur di Desa Wringinputih, Kecamatan Borobudur Melalui Digitalisasi Pemasaran Muhdiyanto, M; Yuliani, Nur Laila; Darmadi, Ravindra Ardiana
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Wringinputih Village is a village located in Borobudur District, Magelang Regency and is one of the places that supports tourism in Borobudur District thanks to the emergence of the Guyub Rukun Village-Owned Enterprise (BUMDes) which provides several rides that can be visited by visiting tourists. Apart from the several business units available, BUMDes Guyub Rukun is also expanding their reach towards education to MSMEs to improve village welfare, support and increase tourist destinations in the Borobudur National Tourism Strategic Area (KSPN). SMEs fostered by BUMDes Guyup Rukun include Jet Kolet SMEs, Screen Printing SMEs, and Jammu SMEs. However, there are still several shortcomings related to marketing in MSMEs, such as not having a brand name and marketing channels that are narrow and have not been digitized. After training and mentoring shows, partners are able to make attractive branding and packaging. Furthermore, related to marketing digitization partners are able to implement marketing digitalization, such as websites, Instagram and Facebook.
ANALISIS DETERMINAN KEBERLANJUTAN USAHA BALAI EKONOMI DESA Al Faraby, Usama; Utami, Pranita Siska; Darmadi, Ravindra Ardiana; Yuliani, Nur Laila; Susanto, Barkah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4889

Abstract

Penelitian ini menganalisis keberlanjutan usaha Balkondes di Borobudur dengan fokus pada dampak sosial dan ekonomi menggunakan metode Social Return on Investment (SROI). Balai Ekonomi Desa (Balkondes), sebagai program bentukan Kementerian BUMN memiliki tujuan untuk mendukung pariwisata dan meningkatkan kesejahteraan masyarakat lokal. Penelitian ini dilakukan untuk menguji dampak Peningkatan Pendapatan, Social Effect, dan peningkatan Keahlian kerja terhadap keberlanjutan usaha. Metode penelitian ini melibatkan sampel dari pengelola Balkondes dan analisis data menggunakan SPSS. Hasil penelitian menunjukkan bahwa Peningkatan Pendapatan dan Peningkatan Keahlian Kerja berpengaruh positif terhadap Keberlanjutan Usaha, sementara Social Effect terbukti tidak berpengaruh. Model regresi yang dihasilkan menjelaskan 19,3% varians dalam keberlanjutan usaha, menekankan pentingnya peningkatan keahlian kerja dan memberikan rekomendasi untuk pemulihan pasca-pandemi.
FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Yuliani, Nur Laila; Agustini, Rahmawati Dwi
Jurnal Analisis Bisnis Ekonomi Vol 14 No 1 (2016)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Faktor-faktor tersebut adalah kompetensi sumber daya manusia, penerapan sistem akuntansi keuangan daerah, pemanfaatan teknologi informasi, penerapan standar akuntansi pemerintahan ‘dan pengendalian intern. Dorongan utama penelitian ini dilatarbelakangi oleh masih rendahnya kualitas laporan keuangan pemerintah daerah di Indonesia. Sampel penelitian ini terdiri dari 88 pegawai di SKPD Kabupaten Magelang. Alat analisis yang digunakan adalah SPSS dengan Regresi Linier Berganda. Studi ini memberikan bukti bahwa penerapan sistem akuntansi keuangan daerah dan pemanfaatan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah, sedangkan kompetensi sumber daya manusia, penerapan standar akuntansi pemerintahan, dan pengendalian intern tidak berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.
PERSEPSI PELAKU UKM TERHADAP STANDAR AKUNTANSI KEUANGAN (SAK) ETAP GUNA PENINGKATAN KINERJA PERUSAHAAN Khikmah, Siti Noor; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk membuktikan bagaimana persepsi pelaku UKM terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Tujuan penelitian ini juga untuk menguji secara empiris bagaimana penerapan akuntansi berdasarkan Standar tehadap kinerja perusahaan/UKM. Metode yang dilakukan dalam penelitian ini yaitu jenis data adalah primer yaitu data diperoleh dengan menyebarkan kuisioner terhadap pelaku UKM sebanyak. 32. Analisis data dengan uji kualitas uji regresi dan data, uji anova. Hasil penelitian menjelaskan bahwa Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi tidak berpengaruh terhadap kinerja perusahaan. Untuk uji analisis ANOVA yaitu levene’s test menunjukkan bahwa hipotesis alternatif tidak diterima berarti tidak ada perbedaan persepsi pelaku terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Abdurrahman Advent Rainaldy Afafa, Rizal Wahyu Afif, Naufal Agustini, Rahmawati Dwi Agustini, Rahmawati Dwi Ahmad Faisal Al Faraby, Usama Amanda Eka Adisty Anisa, Friztina Anissa Hakim Purwantini Anita Viani Arvakni, Isti Barkah Susanto Bayu Sindhu Raharja Bella Ayu Kusuma Wardani Betari Maharani Candra, Septian Dwi Cholisna, Siti Li Dahli Suhaeli Darmadi, Ravindra Ardiana Darmawan, Wibi Devi, Ni Made Rizkie Dewi , Veni Soraya Dias Widiawati Dwidela Infantriani Ratmasari Eka Yudha Adi Setia Erlina, Devi Farida, Farida Fathima, Salsa Hanifatul Hana, Marissa Tri Hanh, Pham Van Hapsari, Tifa Anggun Khikma Wintoro Kumala, Faizah Kurniawati Kurniawati Kusumaningrum, Serafica Btari Christiyani Listianto, Aris Listianto, Aris Marantika, Syaifana Diana Maulana, Bramasta Reza Mifta Shafira Putri Muhamad Izdad Fuadi Muhamad Rifki Efendi Muhammad Adiatma Setyawan Muhammad Ridhwan Ab Aziz Muhdiyanto, M Muji Mranani Naufal Afif Nia Kurniati Bachtiar Nugraheni, Nur Aisah Nurfadhilah, Ilfi Ocky Sanjaya Prasetya, Dimas Tri Prasetya, Dimas Tri Purwantini, Anissa Hakim Putri, Dila Ratnasari Catur Putri, Dila Ratnasari Catur Putri, Hanah Ladhinah Raynaldi Ahmad Assidiqy Rininta Eka Kusumawati Sefia Tiara Putri Setyaningrum, Dewi Shofiyani, Dianah Sita Indriyani Siti Noor khikmah Tai, Do Anh Tia Arfiani Ulfa Luthfiana Masjidin Utami, Pranita Siska Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyuningsih, Titi Wijayati, Ratih Wijayati, Ratih