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All Journal Jurnal Nusantara Berbakti Benefit : Journal of Bussiness, Economics, and Finance Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Publikasi Ekonomi dan Akuntansi
Laila Rossana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Penggunaam Komik Digital Berbasis Problem Based Learning Pada Mahasiswa Akuntansi Laila Rossana
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.419

Abstract

21st-century learning is directed at the optimal use of technology and information. Optimal use of information technology is intended to improve student's critical thinking skills and work readiness. However, in reality, using learning media for accounting students is not optimal so learning feels boring. The purpose of this study was to determine the effectiveness of using digital comics based on Problem-Based Learning (PBL) to improve critical thinking skills and work readiness of accounting students. This study used an experimental research method, with a pretest-posttest control group design. Based on the results of the study, showed that the use of digital comic media based on PBL was effective in improving students' work readiness and critical thinking skills.
Implementasi Literasi Digital Dan Sak Emkm Pada Usaha, Mikro, Kecil, Dan Menengah (Umkm) Dalam Mendukung SDGS 2030 Riztina Dwi Setyasih; Laila Rossana; Najatu Rohmah; Muftikhatur Rohmah; Intania Fajar Andini
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1151

Abstract

UMKM memiliki peran strategis dalam pertumbuhan ekonomi nasional dan pencapaian Sustainable Development Goals (SDGs). Namun, banyak UMKM masih menghadapi tantangan, terutama dalam adopsi teknologi digital dan penerapan laporan keuangan berbasis SAK EMKM. Penelitian ini bertujuan mengeksplorasi penerapan teknologi digital dan standar akuntansi pada UMKM serta dampaknya terhadap keberlanjutan usaha. Metode yang digunakan adalah deskriptif analisis melalui studi literatur dan wawancara dengan tiga pelaku UMKM di Kabupaten Banyumas: Alzky Wedding, Apple Blossom, dan CV. Langgeng Jaya Sarana. Hasil penelitian menunjukkan bahwa teknologi digital memberikan kemudahan operasional, namun belum dimanfaatkan optimal. Selain itu, pemahaman terhadap standar pelaporan keuangan masih rendah, menghambat pencatatan yang sesuai. Oleh karena itu, peningkatan literasi digital dan keuangan menjadi kunci untuk mendukung keberlanjutan UMKM sejalan dengan SDGs.
Sosialisasi Penerapan SAK EMKM dan Strategi Marketing Mix dalam Peningkatan Profitabilitas untuk Mewujudkan Kemandirian Petani Nira Kelapa di Desa Plana Kecamatan Somagede Sania Ferika; Laila Rossana; Riztina Dwi Setyasih
Jurnal Nusantara Berbakti Vol. 2 No. 1 (2024): Januari : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v2i1.327

Abstract

Plana Village is located in Somagede District, Banyumas Regency, 25 Km or around 36 minutes from the Nahdlatul Ulama University Purwokerto campus, with an area of 340,646 Km2 and a population of 3,680 people. Based on village potential data in Banyumas Regency, Plana Village is one of the underdeveloped villages where the majority of the population makes their living as farmers. Brown sugar production is a community business in Plana Village that has the potential to be developed but has many obstacles, including financial record keeping which is still very simple, the resulting product packaging still uses banana leaves or makeshift plastic bags, does not yet have a brand and product label, limited marketing scope, channels long distribution and minimal price information resulting in low selling prices which then makes the business considered unprofitable. Based on several of these problems, the aim of the PKM Team is to socialize the implementation of SAK EMKM and marketing mix strategies to increase profitability to realize the independence of coconut sap farmers in Plana Village, Somagede District. The actions that will be taken are to provide socialization and assistance regarding the preparation of financial reports based on SAK EMKM and running a business using a marketing mix strategy, namely by (1) The quality of the products produced by coconut sap farmers must continue to be maintained, (2) Pay attention to prices, where these prices must be higher than production costs. However, prices must also be taken into account according to the quality of the product, (3) The marketing location must be easily accessible to consumers, both physical locations and using digital models, (4) Provide input regarding promotions carried out both physically and digitally.
Analisis Pengaruh Profabilitas, Likuiditas, Leverage dan Kompleksitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Perusahaan Properti yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2023) Teguh Imawan; Saras Supeno; Laila Rossana; Sania Ferika; Najatu Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i2.5174

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and complexity on the timeliness of financial reporting among property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Timely reporting is a crucial indicator for delivering relevant and credible financial information to stakeholders. The study utilizes secondary data obtained from the IDX's official website and applies multiple linear regression analysis along with classical assumption tests. The results indicate that profitability, liquidity, leverage, and complexity each have a significant partial effect on financial reporting timeliness. Simultaneously, all four variables also have a significant combined influence. The adjusted R- square value of 71.4% indicates that these independent variables substantially explain variations in reporting timeliness. These findings highlight the importance of sound financial management and organizational efficiency in supporting compliance with timely financial reporting.
Co-Authors Intania Fajar Andini Muftikhatur Rohmah Najatu Rohmah Riztina Dwi Setyasih Sania Ferika Saras Supeno Teguh Imawan