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PENGARUH LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PADA PELAKU USAHA MIKRO, KECIL DAN MENENGAH DI KOTA SORONG Lestari, Bekti Wiji; Bintari, Wisang Candra; Iriani, Latifah Dian; Sugianto, Sintiya
Jurnal Manajemen Bisnis Dan Organisasi Vol 2 No 1 (2023): Jurnal Manajemen Bisnis Dan Organisasi (JMBO)
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap pengelolaan keuangan untuk mengetahui pengaruh literasi keuangan tentang pengetahuan keuangan dasar, simpanan dan kredit, investasi dan asuransi terhadap pengelolaan keuangan pada umkm di Kota Sorong. Metode jenis penelitian ini adalah kuantitatif dengan menggunakan pendekatan Asosiatif. Sedangkan teknik pengambilan sampel denggan menggunakan teknik purposive sampling dengan menggunakan kuesioner. Teknik analisis data yang digunakan penelitian ini adalah statistic deskriptif dan menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukan bahwa literasi keuangan signifikan terhadap pengelolaan keuangan UMKM di Kota Sorong. Tingkat literasi keuangan pelaku umkm tergolong sangat baik sehingga mempengaruhi pengelolan keuangan umkm di Kota Sorong juga meningkat.
Peningkatan Pelayanan Pajak Kendaraan Bermotor Pada Kantor UPT Samsat Aimas Mainolo, Marten Aser; Bintari, Wisang Candra; ula, siti nurul nikmatul
Jurnal Fase Kemajuan Sosial dan Politik: Faksi Vol. 10 No. 1 (2024): Maret 2024
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jf.v10i1.3501

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  ABSTRAK Motorized Vehicle Tax (PKB) is a tax on ownership and or control of motorized vehicles based on Law Number 28 of 2009. There are several problems such as services and administrative processes that take a long time resulting in queues, and a lack of public awareness and compliance in paying taxes. The purpose of this research is to find out the steps taken to bring tax services closer to the community, strategies to improve tax services through drive thru, and how to provide excellent service to the community. This research method uses a type of qualitative research. There are also data collection techniques in the form of observation, interviews, and documentation. And there are data analysis techniques, namely data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the motor vehicle tax service at UPT SAMSAT Aimas Sorong Regency has been running very well, the drive thru program is also very helpful in service and the community is also quite satisfied with the services provided, although it still needs to be equipped with several facilities and infrastructure and need to there are innovations made to attract people to want to come and pay taxes.
Pelatihan Pembukuan dan Penyusunan Laporan Keuangan pada Karyawan Administrasi Umsmart Sorong Lestari, Bekti Wiji; Wangsi, Mitta Muthia; Bintari, Wisang Candra; Nurhani, Nurhani; Prihandoko, Nugroho
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.37919

Abstract

UMSMart merupakan salah satu unit usaha bisnis non akademik Universitas Muhammadiyah Sorong yang bergerak dibidang perdagangan makanan dan minuman. Pelatihan pembukuan dan penyusunan laporan keuangan pada staf administrasi UMSMart bertujuan untuk memberikan pengetahuan dan pemahaman terkait penyusunan laporan keuangan yang baik dan sesuai dengan standar akuntansi Indonesia. Metode pelaksanaan dalam program ini antara lain penyampaian materi tentang konsep dasar pembukuan dan penyusunan laporan keuangan, pencatatan pembukuan sesuai dengan kode akun, pencatatan dan laporan keuangan sederhana, serta pendampingan perbaikan pencatatan dan penyusunan laporan keuangan menggunakan Microsoft excel. Pelatihan pembukuan dan penyusunan laporan keuangan ini menyasar kepada staf administrasi UMSMart yang memegang peranan penting dalam pelaporan kinerja keuangan UMSMart. Hasil dari program ini yaitu penyusunan laporan keuangan UMSMart yang lebih rapi, baik dan mudah memberikan informasi secara jelas. Disimpulkan  bahwa program pelatihan pembukuan dan penyusunan laporan keuangan ini terlaksana dengan baik dan telah mencapai tujuan sesuai dengan yang ditentukan di awal program.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry; Wati, Yenny; Debi Eka Putri; Beatrice Chrisna Romaito Sirait
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1725

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ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value
Analisis Pengendalian Persediaan Bahan Baku Dengan Menggunakan Metode Economic Order Quantity (Studi Kasus Pada Koperasi Wanita Patra Kasim Sorong-Papua Barat) Rais Dera Pua Rawi; Wisang Candra Bintari; Ramli Lewenussa; Bekti Wiji Lestari; Retno Dewi Wijiastuti; I Gusti Ayu Arista Nada Dewi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5667

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Raw material inventory is one of the important factors in carrying out a production. Shortage of raw materials will result in obstruction of the production process, while excess raw materials will result in swelling of storage costs and other costs. Through optimal inventory control, the company can determine the right order quantity and minimize inventory costs so that company goals can be achieved. The purpose of this study was to determine and analyze the control of raw material supplies applied in the Patra Kasim Sorong Women's Cooperative in West Papua. This type of research uses a quantitative approach with descriptive methods by explaining how the company applies raw material inventory control and then the data obtained is analyzed using the Economic Order Quantity (EOQ) method. The data used are primary data in the form of interviews. The results showed that the control of raw material supplies implemented by the Patra Kasin Sorong-West Papua Women's Cooperative was not optimal. The company is able to meet consumer demand, but the company has not been able to minimize inventory costs. When calculated using the EOQ method, the company can save on inventory costs with fewer quantities and frequency of purchases of main raw materials but takes into account safety stock and reorder points.
Empirical Evidence For Sharia Financial Literacy Levels In Muslim Communities: 3T Region, Sorong, Southwest Papua Nurul Hidayah; Nurhani Nurhani; Wisang Candra Bintari; Nugroho Dwi Prihandoko; Mitta Muthia Wangsi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6019

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Financial inclusion is positively correlated with public financial literacy, according previous literatures. National Survey of Financial Literacy and Inclusion explained that Sorong City, as one of Indonesia's 3T (Underprivileged, Frontier, and Outermost) regions, has very low sharia financial literacy, this could hinder the expansion of local sharia financial institutions. This research aims to evaluate the level of sharia financial literacy level by evaluating 5 aspects: fundamental understanding of sharia finance (FUSF), sharia insurance (SI), sharia capital market investment (ICM), sharia savings and financing (SFS), and sharia financial ethics (SFE). 100 Muslims of working age that take part in sharia financial inclusion meet the sample criteria. By using descriptive statistical analysis, the result of overall avarage score is 67%, indicates that the Muslim community in Sorong has a medium level (60-79%) sharia financial literacy, according to Chen and Volpe (1988) model. A closer look results that the medium level of literacy for the FUSF, SFS, and SFE aspects by 60%, 64%, and 73%, respectively; the high level is SI aspect by 81%, and the low level is ICM aspect by 59%. This explains why achieving sustainability in sharia financial industry still requires significant efforts to create highly financially literate society.
Pendampingan Pelaporan SPT Tahunan Dengan Menggunakan Aplikasi E-Filling Melalui Program Relawan Pajak Waly, Nur Aeni; Bintari, Wisang Candra; Wangsi, Mitta Muthia; Lestari, Bekti Wiji; Wijiastuti, Retno Dewi; Andjar, Febri Jein; Jamil, Ahmad; Prihandoko, Nugroho Dwi; Sari, Rosita Firda
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8794

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The problem of plastic waste in urban areas such as Jakarta continues to increase along with Taxation is a vital primary source of state revenue essential for national development. To support the improvement of taxpayer compliance, the Indonesian government has implemented a self-assessment system and utilized e-Filing technology for the Annual Tax Return reporting. However, the level of public literacy and understanding of taxation and the use of e-Filing remains low. This article discusses the implementation of the 2024 Tax Volunteer Program involving students from Muhammadiyah University of Sorong as assistants in the Annual Tax Return reporting at KPP Pratama Sorong. The methods employed include intensive preparation, training, and direct assistance to taxpayers. The results indicate that the assistance provided by tax volunteers effectively enhances taxpayers’ understanding and compliance, as well as facilitates the SPT reporting process through e-Filing. Challenges such as limited infrastructure and tax literacy are still encountered; however, overall, this program contributes positively to fostering a culture of tax reporting within the community.
FINANCIAL TECHNOLOGY ADOPTION AND FINANCIAL PERFORMANCE: DIGITAL LITERACY MODERATION STUDY Wati, Yenny; Bintari, Wisang Candra; Prayogo, Imam; Syahputri, Anggraini; Yusrizal, Yusrizal
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i1.706

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This study intends to evaluate how significant the effect of financial technology on the financial performance of commercial banking in the city of Pekanbaru, Indonesia, using digital literacy as a moderate variable. This study uses primary data from 200 respondents via a likert scale questionnaire. WarpPLS software was used for data analysis, which used partial least squares. The results of this study show that there is a substantial positive link between the use of financial technology and the financial performance of commercial banking. This favorable benefit, however, is more pronounced when digital literacy is high. Commercial banks with high levels of digital literacy can use financial technology more efficiently to improve their financial performance. These findings have substantial implications for policy development in the banking sector and promote enhanced digital literacy in society. This study is exclusive in that it investigates how financial technology affects the financial performance of commercial banks in Indonesia while considering the moderating role of digital literacy in the context of more rapid technological changes. These findings significantly contribute to the literature on developing countries, particularly Indonesia.
Pelatihan Penggunaan Aplikasi Si Apik Dalam Pendampingan Penyusunan Laporan Keuangan UMKM Kabupaten Sorong Wangsi, Mitta Muthia; Waly, Nur Aeni; Lestari, Bekti Wiji; Bintari, Wisang Candra; Andjar, Febri Jein
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.5280

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Pentingnya inovasi teknologi turut mengubah aplikasi keuangan menjadi lebih efektif dan efisien dalam penggunaan layanannya, Mulai dari pembayaran digital, manajemen risiko yang lebih cerdas, hingga penyusunan laporan keuangan. Bank Indonesia (BI) telah melakukan upaya untuk mengatasi permasalahan pencatatan dan pengelolaan informasi keuangan dengan menciptakan aplikasi Sistem Aplikasi Pencatatan Informasi Keuangan (SIAPIK) untuk mempermudah UMKM dalam mencatat transaksi keuangan dan menghasilkan laporan keuangan digital secara otomatis. Tujuan pengabdian ini diharapkan mampu memberikan pemahaman dan kemampuan secara mandiri kepada UMKM Kabupaten Sorong dalam menyusun laporan keuangan khususnya menggunakan aplikasi pencatatan informasi keuangan SIAPIK. Metode dalam pelaksanaan pengabdian ini terdiri atas Tahap Awal, Tahap Inti dan Tahap Akhir dimana ketiga tahapan ini menjelaskan alur seluruh rangkaian proses pelaksanaan kegiatan. Hasil dari kegiatan pengabdian ini menunjukkan bahwa pengetahuan dan pemahaman peserta mengenai laporan keuangan dan aplikasi pencatatan informasi keuangan semakin meningkat. Peserta juga secara mandiri mampu menyusun laporan keuangan menggunakan aplikasi SIAPIK
Pendampingan Pengisian Aplikasi Data Pokok Pendidikan Pada Operator Sekolah Di Tk Aisiyah Bustanul Athfal 6 Lestari, Bekti Wiji; Rawi, Rais Dera Pua; Wangsi, Mitta Muthia; Waly, Nur Aeni; Bintari, Wisang Candra
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2021): Desember 2021
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v1i2.5851

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This training aims to provide assistance in filling out basic education data applications which are useful for the ‘Aisyiyah Bustanul Athfal 6 Aimas Kindergarten school. This study uses qualitative data. From the results of the study, it shows that the purpose of this service activity has been achieved, this can be seen from the operators who are very understanding regarding filling out the dapodik application including filling in school data, teachers and education staff and student data correctly (see Figure 5). Filling in the data on the dapodik application provides benefits for the school, including the ease of getting information about schools and public trust in sending their children to study at ‘Aisyiyah Bustanul Athfal 6 Aimas Kindergarten.