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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Indonesia Accounting and Finance Studies Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Akurasi
Utami, Pranita Siska
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Determination Analysis Of Village Owned Enterprise Sustainability Fathima, Salsa Hanifatul; Susanto, Barkah; Yuliani, Nur Laila; Darmadi, Ravindra Ardiana; Utami, Pranita Siska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.12682025

Abstract

Research Aims: The purpose of this study is to analyze the effect of improving work quality, increasing income and budget efficiency on the sustainability of Village Owned Enterprise businesses in Borobudur District. The problems that occurred in Village Owned Enterprise which experienced a decline in performance in Borobudur for several years after COVID-19, especially in 2022 and 2023. The decline was due to three main factors, namely the lack of increased expertise, income, and budget management. Design/methodology/approach: The method used in this study is quantitative research using primary data obtained through the distribution of questionnaires to Village Owned Enterprise managers in Borobudur District. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include Validity Test, Reliability, Determination Coefficient, and multiple linear regression with F Test and t Test. Research Findings: The results of this study indicate that improving work quality has a positive effect on business continuity, as well as other variables, increasing income and budget efficiency also have a positive effect on the sustainability of Village Owned Enterprise. Theoretical Contribution/Originality: The contribution of this research is expected to provide input and become a reference for Village Owned Enterprise and the local government and it is hoped that it can be generalized in identifying key factors that influence business sustainability. The limitations of this study are that the data needed for the study are difficult to obtain due to the limited human resources of Village Owned Enterprise, because several Village Owned Enterprise have merged into one with Balkondes.
Anteseden keberlanjutan usaha balai ekonomi desa (BALKONDES) Khasanah, Intan Khamilatul; Yuliani, Nur Laila; Susanto, Barkah; Utami, Pranita Siska; Darmadi, Ravindra Ardiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1477

Abstract

Business sustainability in village economic centers (Balkondes) is crucial for enhancing the village economy and improving the welfare of local communities. This study analyzes the key factors influencing Balkondes businesses sustainability, focusing on three leading indicators: income generation, budget efficiency, and social impact. The research employs a quantitative approach, utilizing survey techniques to gather data from Balkondes managers and relevant stakeholders. The findings indicate that income generation significantly contributes to business sustainability by enabling optimal resource allocation and strengthening financial aspects. However, budget efficiency and social impact do not directly influence business sustainability. Public interest statements The findings of this research benefit Balkondes stakeholders and SOEs by helping them develop more effective and sustainable strategies. Consequently, this research can assist BUMN in achieving social and economic objectives while enhancing the sustainability of its businesses
Analisis determinan market share perbankan syariah di Indonesia Rokhman, Arif Khoirur; Utami, Pranita Siska; Hidayah, Nur
Borobudur Accounting Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.12268

Abstract

Penelitian ini berfokus untuk menguji pengaruh kecukupan modal, profitabilitas, non-performing financing (NPF), financing to deposit rasio (FDR), nisbah, dan dana pihak ketiga (DPK) terhadap market share Perbankan Syariah di Indonesia selama periode 2019-2023. Penelitian ini menggunakan populasi berupa 34 Bank Umum Syariah dan Unit Usaha Syariah yang tercatat di OJK. Sampel terdiri dari 21 bank dengan jumlah data sebesar 105, yang dipilih dengan metode purposive sampling. Teknik analisis data menggunakan regresi linier berganda dengan aplikasi IBM SPSS 26. Hasil penelitian menunjukkan bahwa profitabilitas, NPF, nisbah, dan DPK tidak memiliki pengaruh pada market share. Sedangkan variabel Kecukupan Modal berpengaruh positif dan FDR memiliki pengaruh negatif pada market share. Temuan ini memiliki implikasi penting yaitu bank syariah harus memperhatikan tingkat CAR dan menjaga rasio FDR dalam batas optimal yang ditetapkan oleh regulator, yakni berkisar antara 80%-110% untuk meningkatkan market share.
DETERMINANTS OF ACCOUNTING INFORMATION USE IN MICRO, SMALL AND MEDIUM ENTERPRISES (SMES) Wahyuningsih, Titi; Yuliani, Nur Laila; Purwantini, Anissa Hakim; Susanto, Barkah; Utami, Pranita Siska
Prosiding University Research Colloquium Proceeding of The 19th University Research Colloquium 2024: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The use of accounting information can help businesses in facing business competition. Accounting information is useful as a consideration in making decisions. The existence of accounting information business actors can find out profits. This study aims to examine the effect of education, business size, length of business, accounting training and accounting knowledge on the use of accounting information in MSMEs in Magelang Regency. This study uses a sample of MSMEs in Magelang Regency that have been established for at least 1 year. The number of samples in this study were 125 respondents, based on the slovin formula, namely Micro, Small and Medium Enterprises (MSMEs) in Magelang Regency that use accounting information either manually or by computer. Hypothesis testing in this study used multiple linear regression with the SPSS application. The results of this study indicate that education, length of business and accounting knowledge have a positive effect on the use of accounting information. While business size and accounting training have no effect on the use of accounting information.
Pendampingan Usaha Mikro Kecil Menengah (UMKM) Jenang Krasikan Di Dusun Barongan Desa Jamuskauman Kecamatan Ngluwar Untuk Mendukung Pengembangan Ekonomi Digital Utami, Pranita Siska; Solikhin, Muhammad; Maulana, M. Irfan; Pratama, Iqbal Dwi; Agustina, Saniya Salma; Arumsari, Anita Yefti
Jurnal Pengabdian Masyarakat Indonesia Vol 4 No 3 (2024): JPMI - Juni 2024
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.2376

Abstract

Kegiatan pengabdian masyarakat ini menerapkan teknologi modern untuk meningkatkan efisiensi dan kualitas produksi jenang krasikan (Ny. Pien) serta memperbaiki manajemen penjualan produk jenang. Metode kegiatan yang dilakukan dengan diseminasi penggunaan alat mesin vacuum, sosialisai tentang digital marketing, pelatihan foto produk serta pembuatan dan pendampingan produk halal. Program ini memberikan manfaat beragam, termasuk peningkatan produktivitas, menjaga kualitas produk yang lebih konsisten, dan memberikan akses data penjualan yang akurat dan terperinci. Hasil yang diperoleh dari kegiatan pengabdian ini adalah pemilik jenang krasikan memahami tentang desain kemasan yang baik dan mengimplementasikannya, Strategi pemasaran menjadi semakin luas dan pemesanan bisa melalui online dalam sebulan diharapkan produk dapat terjual sebanyak 80% dari total produksi, produk sudah tersertifikasi halal dan aman untuk dikonsumsi.
ANALISIS DETERMINAN KEBERLANJUTAN USAHA BALAI EKONOMI DESA Al Faraby, Usama; Utami, Pranita Siska; Darmadi, Ravindra Ardiana; Yuliani, Nur Laila; Susanto, Barkah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4889

Abstract

Penelitian ini menganalisis keberlanjutan usaha Balkondes di Borobudur dengan fokus pada dampak sosial dan ekonomi menggunakan metode Social Return on Investment (SROI). Balai Ekonomi Desa (Balkondes), sebagai program bentukan Kementerian BUMN memiliki tujuan untuk mendukung pariwisata dan meningkatkan kesejahteraan masyarakat lokal. Penelitian ini dilakukan untuk menguji dampak Peningkatan Pendapatan, Social Effect, dan peningkatan Keahlian kerja terhadap keberlanjutan usaha. Metode penelitian ini melibatkan sampel dari pengelola Balkondes dan analisis data menggunakan SPSS. Hasil penelitian menunjukkan bahwa Peningkatan Pendapatan dan Peningkatan Keahlian Kerja berpengaruh positif terhadap Keberlanjutan Usaha, sementara Social Effect terbukti tidak berpengaruh. Model regresi yang dihasilkan menjelaskan 19,3% varians dalam keberlanjutan usaha, menekankan pentingnya peningkatan keahlian kerja dan memberikan rekomendasi untuk pemulihan pasca-pandemi.
Anteseden keberlanjutan usaha balai ekonomi desa (BALKONDES) Khasanah, Intan Khamilatul; Yuliani, Nur Laila; Susanto, Barkah; Utami, Pranita Siska; Darmadi, Ravindra Ardiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1477

Abstract

Business sustainability in village economic centers (Balkondes) is crucial for enhancing the village economy and improving the welfare of local communities. This study analyzes the key factors influencing Balkondes businesses sustainability, focusing on three leading indicators: income generation, budget efficiency, and social impact. The research employs a quantitative approach, utilizing survey techniques to gather data from Balkondes managers and relevant stakeholders. The findings indicate that income generation significantly contributes to business sustainability by enabling optimal resource allocation and strengthening financial aspects. However, budget efficiency and social impact do not directly influence business sustainability. Public interest statements The findings of this research benefit Balkondes stakeholders and SOEs by helping them develop more effective and sustainable strategies. Consequently, this research can assist BUMN in achieving social and economic objectives while enhancing the sustainability of its businesses
Co-Authors Agustina, Saniya Salma Al Faraby, Usama Arumsari, Anita Yefti Barkah Susanto Darmadi, Ravindra Ardiana Fathima, Salsa Hanifatul Khasanah, Intan Khamilatul Maulana, M. Irfan Nur Hidayah Nur Laila Yuliani Pratama, Iqbal Dwi Purwantini, Anissa Hakim Rokhman, Arif Khoirur Solikhin, Muhammad Wahyuningsih, Titi