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Pelatihan dasar akuntansi, manajemen dan edukasi investasi pada penyuluh koperasi dan UMKM Kabupaten Bangka Tengah Sumiyati, Sumiyati; Fahria, Izma; Khairiyansyah, Khairiyansyah
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1844

Abstract

PPKL adalah ujung tombak Kementerian Koperasi dan UMKM dalam membina dan mengawasi kegiatan usaha koperasi dan UMKM yang dituntut memiliki keahlian dan keterampilan yang dibutuhkan dalam menjalankan tugas dan fungsinya. PPKL Disperindagkop Bangka Tengah sebagian besar belum memiliki pengetahuan tentang dasar akuntansi dan ketidakmampuan PPKL dalam membantu UMKM memanajemen keuangan dan memberikan masukan dalam mengakses permodalan melalui investasi Pasar Modal. Pengabdian ini menggunakan metode ceramah untuk mengenalkan dasar-dasar akuntansi dan metode demonstrasi untuk pendampingan penyusunan laporan keuangan berbasis android. Kegiatan ini diharapkan dapat memberikan pengetahuan bagi PPKL dan pemilik UMKM mengenai dasar-dasar akuntansi dan sekaligus menyusun laporan keuangan bagi pemilik UMKM. Evaluasi kegiatan ini dilakukan dengan memberikan lembar feedback berupa pre test dan post test untuk mengukur tingkat pemahaman peserta.
Seberapa Sulit Bagi Perusahaan di Indonesia Implementasi XBRL? (Studi Eksplorasi Perusahaan BUMN di Indonesia) Sumiyati, Sumiyati; Ridwan, Muhammad Qomaruddin; Khairiyansyah, Khairiyansyah; Suhaidar, Suhaidar
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research aims to explore the factors that encourage and slow down the adoption of XBRL in Indonesia, which tends to be stagnant. The results of this research are important for understanding the factors that cause stagnation in XBRL adoption in Indonesia. The method used in this research is qualitative with semi-structured interviews with four sources consisting of companies, auditors, regulators and capital market practitioners. The results show that the use of XBRL in financial reporting should be mandatory for companies in Indonesia. Adopting XBRL in Indonesia is not difficult because the Stock Exchange has provided software that can be used directly, including the required modules. XBRL does not require special skills to run the software because it is easy and ready to use.
Measurement Of Social Fund Assistance Program And Economic Indicators Of Bangka Belitung Islands In The Effort To Reduce Poverty Rate Julia, Julia; Khairiyansyah
Indonesian Journal of Social Science Research Vol. 2 No. 2 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/10.11594/ijssr.02.02.06

Abstract

This study aims to analyze the relationship and influence of social assistance on the number of poor people in the Province of the Bangka Belitung Islands. There are control variables as comparison, namely; unemployment, central government debt, economic growth and poverty. The research method uses a quantitative approach with non-parametric statistics, annual data (2015-2020) and elasticity are used to measure the magnitude of change in the number of poor people due to additional social assistance. Spearman Rank test to examine the relationship of each variable (the number of unemployed, central government debt and economic growth) to the amount of poverty in Indonesia. The results of the study show that there is a very strong relationship between social assistance for Contribution Assistance Recipients and the Family Hope Program on the number of poor people. A negative sign indicates that social assistance can significantly reduce poverty, with the strongest impact being the program. There is a strong relationship between debt and the number of poor people. The slowdown in economic growth has been proven to be unrelated to the number of poor people. This means that, in the midst of an economic slowdown, the number of poverty in Indonesia can be reduced through social assistance programs, job creation as laborers and government debt is allocated for productive activities and economic activities that have a direct impact on the poor and the poor. vulnerable to poverty.