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Pelatihan Pembuatan Proposal Usaha UMKM Untuk Karang Taruna Desa Mandala Mekar (TOT UMKM) Budiantoro, Harry; Sari, Imelda; Hasan, Nida Nadya; Ningsih, Hestin Agus Tantri; Oktavia, Dinda
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1298

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs are the meaning of enterprises or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and mentoring to MSMEs and youth organizations in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making business proposals, four financial reports were successfully prepared according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of making business proposals properly and correctly.
Application of Enterprise Risk Management to Banking Risk Hasan, Nida Nadya; Rahmadini, Fatiah; Dariyah, Dariyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.245

Abstract

Abstract The implementation of Enterprise Risk Management (ERM) proactively determines the appropriate type and level of risk to achieve the organization's strategic objectives and assists management in understanding and managing all company business risks using an integrated structure and coordinated management. Although risks cannot be completely avoided or eliminated, they can be managed and minimized with an integrated risk management system. The purpose of this study is to prove whether the application of ERM can minimize credit risk, interest rate risk, and liquidity risk in banking companies and whether the internal audit function can strengthen the effect of ERM implementation in minimizing the risks faced by banks. The sample of this research is banks listed on the Indonesia Stock Exchange in 2011-2016. The results of this study indicate that the application of ERM for banks is not proven to have an effect in minimizing credit risk, interest rate risk, and liquidity risk. ERM does not manage risk individually but manages risk collectively so that it can identify company activities that contribute the most to the company's total risk and mitigation is carried out, and ERM is a process designed to manage risk so that it is at optimal risk that does not endanger the banking business, and management tends to take risks to optimize the profits to be obtained and companies tend to dare to take risks if the risk is not at a level that endangers the banking business condition. The internal audit function also has no effect in strengthening the relationship between ERM implementation and credit risk, interest rate risk, and liquidity risk.
PENINGKATAN SKILL PENYUSUNAN LAPORAN ARUS KAS BAGI SISWA SEKOLAH MENENGAH KEJURUAN Challen, Auliffi Ermian; Fitri, Hadiati; Hasan, Nida Nadya
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 2 (2022): Kolaborasi Pendidikan, Pelatihan, dan Pemberdayaan untuk Penguatan Kapasitas Ma
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i2.1111

Abstract

The purpose of preparing a cash flow statement is to determine the realization of the company's cash receipts and disbursements so that the potential for cash realization in the future can be known. There are two methods of preparing cash flow statements: direct and indirect. However, due to a lack of understanding of the stages of preparing cash flow reports, there are still SMK students who have not been able to make cash flow reports. The purpose of this training is to increase students' competence in preparing cash flow reports using the direct and indirect methods using Microsoft Excel. The target of this training is students at SMK Negeri 14 Jakarta. Activities are carried out through lectures, discussions, practices, and mentoring. The result is that 70% of participants have been able to compile direct and indirect cash flow reports using the Microsoft Excel application.
Strengthening Tax Compliance through Good Public Governance Sari, Imelda; Hasan, Nida Nadya
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.581

Abstract

This study examines the effects of taxpayer knowledge and changes in tax regulations on individual taxpayer compliance, with good public governance as a mediating variable. Despite the widespread implementation of the self-assessment system, taxpayer compliance remains a persistent challenge, particularly amid frequent regulatory changes and varying governance quality. Using a quantitative approach, this study involved 100 individual taxpayers registered at the Kemayoran Pratama Tax Office in Jakarta, selected through incidental sampling. Data were collected via questionnaires and analyzed using Partial Least Squares (PLS) with SmartPLS 4.1.9. The results indicate that taxpayer knowledge has a positive and significant effect on compliance, while changes in tax regulations have a significant negative effect. However, both taxpayer knowledge and regulatory changes positively influence good public governance, which in turn significantly enhances taxpayer compliance. Furthermore, good public governance mediates the relationship between taxpayer knowledge and compliance, as well as between regulatory changes and compliance, mitigating the adverse effects of regulatory complexity. These findings contribute to tax compliance literature by highlighting the critical mediating role of governance quality. From a policy perspective, strengthening transparent, consistent, and well-communicated governance frameworks is essential to improving voluntary tax compliance and supporting sustainable revenue mobilization.