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All Journal Jurnal Ekonomi : Journal of Economic The Indonesian Accounting Review Akuntansi Krida Wacana E-Dimas: Jurnal Pengabdian kepada Masyarakat Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Bina Insani JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Bisnis Terapan Jurnal Online Insan Akuntan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Accounting and Governance Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Akuntansi dan Keuangan (JAK) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Asian Journal of Community Services (AJCS) Jurnal Buana Pengabdian Indonesian Journal of Accounting and Governance
Lucia Ari Diyani
Universitas Bina Insani
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Assistance in using the marketplace platform for scavenger groups Lucia Ari Diyani; Kristiana Widiawati; Indra Muis
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 7, No 3 (2022): August 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v7i3.7155

Abstract

A problem in small-scale industries is the lack of marketing knowledge of digital technology. Based on this problem, this Community Service activity was carried out with the aim of increasing the knowledge of the scavenger group who are members of the Tunas Mulia Foundation, in the Bantar Gebang Integrated Waste Management Site, Bekasi. Activities are carried out through training and assistance in using sales applications through the marketplace platform. The purpose of this activity is to help increase the income of scavenger families by expanding the market through digital technology. The method used is the presentation of the material at the location of the Foundation. The material is given by the lecturer and then direct practice in making the platform is assisted by students as a companion to the participants. A total of 40 scavengers who participated in the mentoring were divided into two classes. The PKM activity was carried out for half a month, starting on December 14-30, 2021. The results of this activity were very satisfying for the participants, as seen from the results of the questionnaire and had increased the ability of participants to market their products through the marketplace and proved to significantly increase family income.
EDUKASI AKUNTANSI BAGI SISWA NON AKUNTANSI SEBAGAI SALAH SATU PERSIAPAN KURIKULUM MERDEKA Lucia Ari Diyani; Chita Oktapriana
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 1 (2023): Jurnal Panrita Abdi - Januari 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i1.20807

Abstract

The Minister of Education and Culture of the Republic of Indonesia 2020 launched MBKM Program. The goal of MBKM is for someone to have the opportunity to study outside their study program so that they have other competencies outside the core competencies in their study program. The MBKM program gave rise to the idea of ​​accounting training for non-accounting students. The implementation of service with this service-learning method has achieved its goal; namely, the level of student understanding has increased, and the level of knowledge and insight has also increased. Eighty-three non-accounting students attended this training. The increase in understanding varies between 44-79% for each student, while the level of usefulness of the training, each student's answer shows the number 81-88% answered Very Useful, and the rest answered Usefully. From each question item in the satisfaction questionnaire, those who answered Very Satisfied ranged from 70-99%, and the rest answered Satisfied. While satisfaction with the implementation of the training as a whole, 90% of students answered Very satisfied, and 10% answered Satisfied. The last question concerns the following training material students are interested in; the highest number of enthusiasts, as much as 24%, chose Sharia Accounting.  ---  Program Merdeka Belajar Kampus Merdeka (MBKM) telah dicanangkan Menteri Pendidikan dan Kebudayaan Republik Indonesia pada tahun 2020. Tujuan MBKM adalah agar seseorang mendapatkan kesempatan belajar diluar program studinya sehingga memiliki kompetensi lain diluar kompetensi inti yang ada pada program studinya. Program MBKM memunculkan gagasan pelatihan akuntansi bagi siswa non jurusan akuntansi. Kurikulum MBKM telah diterapkan di perguruan tinggi, namun untuk setingkat SMA dan SMK belum diterapkan. Pelaksanaan pengabdian dengan service-learning method ini telah tercapai tujuannya yaitu tingkat pemahaman siswa meningkat, tingkat pengetahuan dan wawasan juga meningkat. Pelatihan ini diikuti 83 siswa non jurusan akuntansi. Kenaikan pemahaman bervariasi antara 44-79% pada tiap siswa, sedangkan tingkat kebermanfaatan pelatihan, jawaban tiap siswa menunjukkan angka 81-88% menjawab Sangat Bermanfaat dan sisanya menjawab Bermanfaat. Dari setiap butir pertanyaan pada angket kepuasan, yang menjawab Sangat Puas berkisar antara 70-99% dan sisanya menjawab Puas. Sedangkan Kepuasan terhadap pelaksanaan pelatihan secara keseluruhan, 90% siswa menjawab Sangat puas dan 10% menjawab Puas. Pertanyaan terakhir adalah materi pelatihan selanjutnya yang diminati siswa, jumlah peminat tertinggi sebanyak 24% memilih Akuntansi Syariah.
EDUKASI PENYUSUNAN LAPORAN KEUANGAN BAGI PENGUSAHA MUDA DI SEKTOR UMKM DAN START-UP KREATIF Chita Oktapriana; Lucia Ari Diyani; Huda Aulia Rahman
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.12087

Abstract

Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfokus pada permasalahan mitra berupa kurangnya kemampuan dalam menyusun dan menyajikan laporan keuangan sesuai Standar Akuntansi Keuangan (SAK) yang tepat. Tujuan pelatihan ini adalah untuk meningkatkan pemahaman peserta dalam membuat laporan keuangan yang tepat agar mampu menjadi dasar pengambilan keputusan internal dan menjadi instrumen pengajuan kredit modal usaha. Metode yang digunakan adalah service learning yang memuat tiga tahapan berupa persiapan, pelaksanaan dan evaluasi dimana pada tahapan pelaksanaan menggunakan pendekatan Participatory Action Research (PAR). Tahap evaluasi yang dilakukan berupa penilaian tingkat pemahaman melalui hasil pre test dan post test. Mitra pelatihan adalah 32 orang pengusa muda di sektor UMKM dan start-up kreatif yang tergabung dalam himpunan pengusaha muda desa Jatireja-Cikarang. Setelah dilakukan serangkaian pelatihan, hasil yang diperoleh adalah peningkatan pemahaman materi dan kemampuan teknis terkait penyusunan laporan keuangan sesuai SAK sebesar rata-rata 68%. Selain itu, tingkat kepuasan mitra pada pelatihan ini mencapai 87% menyatakan sangat puas.Abstract: This training activity is a form of community service that focuses on partner problems in the form of a lack of ability to prepare and present financial reports according to appropriate Financial Accounting Standards (FAS). The purpose of this training is to increase participants' understanding in making appropriate financial reports so that they can become the basis for internal decision making and become an instrument for applying for business capital loans. The method used is service learning which contains three stages in the form of preparation, implementation and evaluation where the implementation stage uses a Participatory Action Research (PAR) approach. The evaluation phase is carried out in the form of an assessment of the level of understanding through the results of the pre-test and post-test. The training partners are 32 young entrepreneurs in the MSME sector and creative start-ups who are members of the Jatireja-Cikarang village young entrepreneur association. After conducting a series of training, the results obtained were an increase in understanding of the material and technical skills related to the preparation of financial reports in accordance with SAK by an average of 68%. In addition, the level of partner satisfaction in this training reached 87%, stating they were very satisfied.
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN KEUANGAN BAGI PENGGIAT UMKM USIA MUDA Lucia Ari Diyani; Chita Oktapriana; Huda Aulia Rachman
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.12390

Abstract

Abstrak: Permasalahan yang dihadapi penggiat UMKM diantaranya adalah kesulitan melakukan pengelolaan keuangan dengan tertib dan benar. Tujuan kegiatan ini memberikan solusi sehingga peserta dapat memisahkan keuangan keluarga dengan keuangan usaha, mengetahui jumlah laba usaha, dapat melakukan analisis kelayakan untuk membuka cabang baru serta mampu memonitor perkembangan usaha. Metode yang digunakan adalah pelatihan dan pendampingan, dengan mitra penggiat UMKM sebanyak 32 orang berusia 20-35 tahun. Evaluasi dilakukan dengan menyebarkan pretest dan posttest. Hasil evaluasi menunjukkan terdapat peningkatan pemahaman pengelolaan keuangan menjadi 88-100%, dari sebelumnya 25-63%. Tingkat kepuasan peserta adalah 92% menyatakan sangat puas dan 8% puas. Selain itu peserta berkeinginan mengikuti kegiatan lanjutan dengan memilih topik: 13% pencatatan persediaan, 25% perhitungan harga pokok penjualan dan terbanyak adalah 62% membutuhkan pelatihan dan pendampingan pelaporan pajak UMKM. Abstract: The problems faced by MSME activists include the difficulty in managing finances in an orderly and correct manner. The purpose of this activity is to provide a solution so that participants can separate family finances from business finances, find out the amount of operating profit, be able to carry out a feasibility analysis to open a new branch and be able to monitor business development. The method used is training and mentoring, with 32 MSME activist partners aged 20-35 years. Evaluation is done by spreading the pretest and posttest. The evaluation results show that there is an increase in understanding of financial management to 88-100%, from the previous 25-63%. The satisfaction level of the participants was 92% very satisfied and 8% satisfied. In addition, participants wished to take part in follow-up activities by selecting topics: 13% inventory recording, 25% calculation of cost of goods sold and the most was 62% requiring training and assistance in MSME tax reporting.  
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Food and Beverage Lucia Ari Diyani; Huda Aulia Rahman
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.118-140

Abstract

This study aims to examine the effect of advertising expense, capital intensity, and sales growth on tax avoidance and uses firm size as a moderating variable. The research population comes from the food & beverage sector which is one of the government's priorities as a driving force for the national economy. The company is listed on the Indonesia Stock Exchange for eight periods, namely 2013-2020. This research is a causal research and uses quantitative methods which are processed using panel data regression analysis techniques. The results show that sales growth has a positive impact on tax avoidance, while advertising expenses and capital intensity have no impact. Then, company size is only able to moderate the effect of sales growth on tax avoidance.
THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Dade Nurdiniah; Lucia Ari Diyani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 2 (2022): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i2.327

Abstract

This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.
Pembekalan Keahlian Akuntansi IFRS, Penyusunan Anggaran dan Pengelolaan Kas Kecil di SMK Al-Muhtadin Bekasi Chita Oktapriana; Lucia Ari Diyani
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 14, No 2 (2023): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v14i2.12256

Abstract

Kebutuhan akan keahlian tambahan bagi lulusan SMK agar siap bersaing di dunia kerja maupun melanjutkan studi ke pendidikan tinggi semakin meningkat. Hal ini menjadi bekal yang dapat meningkatkan kesiapan lulusan SMK dalam memasuki era globalisasi yang semakin tinggi persaingan. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pembekalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Kegiatan dibagi dalam 3 tahap pelatihan pada 2 hari yang berbeda. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pembekalan ini didapati peningkatan persentase jawaban benar pada tahap 1 sebesar rata-rata 51% dan untuk tahap 2 dan 3 sebesar rata-rata 66%. Selain itu, terkait kepuasan pelaksanaan kegiatan, diperoleh tingkat kepuasan mitra sebesar 53% pada kategori sangat puas.
Hubungan Faktor- Faktor Keputusan Kredit dan Potensi Gagal Bayar Pada Platform P2P Lending Chita Oktapriana; Lucia Ari Diyani; Dade Nurdiniah
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.10998

Abstract

The purpose of this research is to find out whether there is a relationship between educational background, economic motivation and credit installment literacy on the interest of the younger generation to apply for credit online and to the potential for default on these online loans. The target in this study is the younger generation at school age in the city of Bekasi in the age range of 15 to 29 years. This research is a canonical correlation study using primary data. In this study, there are 3 dependent variables, namely educational background, economic drive and literacy in online credit installment calculations and 2 independent variables. Meanwhile, the 2 independent variables consist of online credit decisions and the potential for default. Based on the results of the weight test, a relationship was found between educational background and the potential for default. More specifically, in the canonical structure test, it was found that there was a relationship with a strong influence between educational background and online credit installment literacy on credit applications and the potential for default in the reverse direction.
PEMBEKALAN SISTEM PEMBAYARAN NON-TUNAI UNTUK PENGUSAHA MUDA UMKM Huda Aulia Rahman; Lucia Ari Diyani; Chita Oktapriana
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 5 (2023): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i5.16781

Abstract

Abstrak: Pembayaran non-tunai dianggap lebih efisien dan ekonomis. Pembayaran non-tunai ini dilakukan tidak dengan bentuk uang selaku alat pembayaran namun bisa dengan cara transfer antar bank/intra bank, menggunakan kartu baik debit maupun kredit, serta metode pembayaran modern lainnya seperti e-money, aplikasi berupa Ovo, Gopay, dan sebagainya. Pentingnya pelatihan dan edukasi mengenai penggunaan sistem pembayaran non-tunai mendorong tim Universitas Bina Insani untuk membekali para pelaku UMKM di Desa Jatireja, Cikarang, Kabupaten Bekasi, tujuannya adalah untuk membuat mereka beralih dari transaksi tunai ke non-tunai. Pelatihan berupa workshop ini diberikan kepada 32 praktisi muda UMKM agar kedepannya transaksi non-tunai menjadi kebiasaan dan budaya bagi mereka. Pelatihan sistem pembayaran non-tunai kepada pelaku UMKM di Desa Jatireja, Cikarang, Kabupaten Bekasi telah sukses dan mencapai target karena meningkatkan pemahaman, minat, dan kesadaran para pelaku usaha sebesar 36% untuk lebih memaksimalkan sistem pembayaran non-tunai alih-alih pembayaran tunai. Akan tetapi, belum seluruhnya pelaku usaha akan menerapkan transaksi non-tunai dalam waktu dekat dengan berbagai alasan yang diantaranya belum siap dan belum menganggap penting sistem pembayaran non-tunai.Abstract: Non-cash payments are considered more efficient and economical. This non-cash payment is made not in the form of money as a means of payment but can be done by means of inter-bank/intra-bank transfers, using both debit and credit cards, as well as other modern payment methods such as e-money, applications in the form of Ovo, Gopay, and so on. The importance of training and education regarding the use of non-cash payment systems has encouraged the Bina Insani University team to equip MSMEs in Jatireja Village, Cikarang, Bekasi Regency. This training was given to 32 young MSME practitioners so that later non-cash transactions would become a habit and culture for them. Training on non-cash payment systems for MSMEs in Jatireja Village, Cikarang, Bekasi Regency has been successful and achieved the target because it increased the understanding, interest and awareness of business actors to maximize non-cash payment systems instead of cash payments. However, not all business actors will implement non-cash transactions in the near future for various reasons, including not being ready and not yet considering the importance of the non-cash payment system.
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN KEUANGAN PADA PELAKU USAHA MUTIARA CRAFT DI KOTA BEKASI Dade Nurdiniah; Lucia Ari Diyani; Muhammad; Novia Risqi Rahmadani
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 2 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i2.3447

Abstract

Mutiara Craft merupakan industri rumah tangga kerajinan bisnis yang seluruh produknya dibuat dengan tangan dan sebagian didaur ulang. Mutiara Craft mengolah limbah industri menjadi kerajinan tangan yang memiliki seni dan nilai jual, sehingga Mutiara Ceaft banyak menerima pesanan, namun sampai saat ini tidak melakukan pencatatan arus kas secara teratur, pencatatan keuangan masih dicampur artinya tidak memisahkan antara keuangan usaha dengan keuangan keluarga, yang akibatnya Mutiara Craft kesulitan dalam mengelola keuangan usaha. Tujuan dari kegiatan ini adalah untuk membantu mitra agar mampu untuk 1) melakukan pencatatan arus kas secara teratur, baik kas masuk maupun kas keluar. 2) melakukan pemisahan keuangan usaha dengan keuangan keluarga, 3) menyusun laporan keuangan sederhana yang benar sesuai standar. Metode pelaksanan yang digunakan dengan mengenali permasalahan mitra, persiapan, pelatihan dan diskusi, pendampingan, dan monitoring dan evaluasi. Hasil kegiatan ini mampu membantu meningkatkan pemahaman mitra hingga 80-100% mengenai pengelolaan keuangan usaha, pembuatan laporan keuangan sederhana seperti laporan laba rugi, laporan perubahan modal dan neraca, juga meningkatan kepuasan mitra terhadap pelatihan dan pendampingan pengelolaan keuangan hingga 94%.
Co-Authors Atika Yuliarti Ayuni Rizki Wulandari Chita Oktapriana Dade Nurdiniah Devi Riana Estiarto, Lintang Putri Evi Yulianti Gizela Giovani Kusumah Hasbiya, Masitha Huda Aulia Rachman Huda Aulia Rahman Huda Aulia Rahman Huda Aulia Rahman Indra Muis Indra Wijaya Iren Meita Iren Meita, Iren Kadek Wisnu Bhuana Kristiana Widiawati Kurniawan, Surya Hadi Layon Hocben Hutagaol Maulydina Wirnawati Muhammad Ni Luh Putu Widya Giriyani Novia Risqi Rahmadani Nurdiniah, Dade Nurmala Alfiah Oktapriana, Chita Puspita, Dwiny Putri, Sri Yuli Ayu Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Retno Fitri Aningsih Tri Wahyu Kusuma Awan Triana Chairunisa Winata, Siti Dewi Yogi Irfania Yuliarti, Atika