Claim Missing Document
Check
Articles

Found 3 Documents
Search

Penerapan Pendidikan Literasi Akuntansi Dalam Peningkatan Kinerja UMKM Rengginang Singkong KWT Rukun Makaryo Desa Kedungdowo Armiawan, Muhammad Edward Putra; Yodanto, Dandi Setio; Handayani, Wahyu Tri; Azzahra, Hanifah Rizqi
Jurnal Pengabdian kepada Masyarakat Radisi Vol 3 No 3 (2023): Desember
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v3i3.342

Abstract

Cassava rengginang MSMEs still have many obstacles in running their business. These obstacles can cause problems in the sustainability of MSMEs that need to be found a solution. The main problem that is an obstacle in the continuity of their business is the absence of recording of production costs. This is due to the difficulty of MSME actors in starting to record production costs and their lack of awareness about the importance of recording expenses. In running their business, MSME actors only sell their products at product prices that adjust market prices, so they do not take into account the capital they spend during the production period which has an impact on obtaining maximum profit. The purpose of this activity is to raise awareness to MSME actors in Keudungdowo Village to start recording finances and provide media for recording production costs to make it easier for MSME actors to carry out financial management. From this activity, it is hoped that it can help the village government in maintaining the sustainability of community MSMEs,
Pegaruh Good Corporate Governance, Sales Growth Dan Capital Intensity Terhadap Nilai Perusahaan Yang Di Mediasi Oleh Konservatisme Akuntansi (studi empiris pada perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada 2017 – 2019) Armiawan, Muhammad Edward Putra; Achyani, Fatchan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4982

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh Good Corporate Governance, Pertumbuhan Penjualan dan Intensitas Modal Terhadap Nilai Perusahaan dengan Konservatisme Akuntansi Sebagai Variabel Intervening. Strategi purposive sampling digunakan untuk memilih sampel dari perusahaan manufaktur pada sektor industi makanan dan minuman. Sebanyak 21 sample di kumpulkan dengan rentang tahun periode penelitian 2017-2019, total data 63 diperoleh, data outlier menyisakan 55 data sampel. Data penelitian berasal dari laporan keuangan pada Bursa Efek Indonesia. Penelitian ini menggunakan metode analisis data path analysis. Hasil penelitian menunjukkan, Good corporate governance tidak memberikan pengaruh terhadap nilai perusahaan, pertumbuhan penjualan tidak memiliki pengaruh signifikan terhadap nilai perusahaan, tetapi intensitas modal memiliki pengaruh signifikan terhadap nilai perusahaan. Good corporate governance tidak berpengaruh terhadap konservatisme akuntansi, namun pertumbuhan penjualan berpegaruh negative signifikan terhadap konservatisme akuntansi dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi. Dalam mediasi konservatisme akuntansi tidak memberikan efek mediasi terhadap Good corporate governance, pertumbuhan penjualan dan intensitas modal terhadap nilai perusahaan.
Penerapan Pendidikan Literasi Akuntansi Dalam Peningkatan Kinerja UMKM Rengginang Singkong KWT Rukun Makaryo Desa Kedungdowo Armiawan, Muhammad Edward Putra; Yodanto, Dandi Setio; Handayani, Wahyu Tri; Azzahra, Hanifah Rizqi
Jurnal Pengabdian kepada Masyarakat Radisi Vol 3 No 3 (2023): Desember
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v3i3.342

Abstract

Cassava rengginang MSMEs still have many obstacles in running their business. These obstacles can cause problems in the sustainability of MSMEs that need to be found a solution. The main problem that is an obstacle in the continuity of their business is the absence of recording of production costs. This is due to the difficulty of MSME actors in starting to record production costs and their lack of awareness about the importance of recording expenses. In running their business, MSME actors only sell their products at product prices that adjust market prices, so they do not take into account the capital they spend during the production period which has an impact on obtaining maximum profit. The purpose of this activity is to raise awareness to MSME actors in Keudungdowo Village to start recording finances and provide media for recording production costs to make it easier for MSME actors to carry out financial management. From this activity, it is hoped that it can help the village government in maintaining the sustainability of community MSMEs,