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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Journal of Economics Research and Policy Studies Jurnal Ragam Pengabdian
Putriana, Sinta
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pembukuan sederhana pada UMKM untuk memudahkan proses pengajuan modal usaha Putriana, Sinta; Sarwono, Aris Eddy; Widanti, Yannie Asri
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 1 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i1.23254

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam pembangunan suatu negara. Sektor UMKM yang kuat memberikan kontribusi yang tinggi terhadap perekonomian, memberikan kontribusi terhadap produk domestik bruto, dengan mengurangi tingkat pengangguran, mengurangi tingkat kemiskinan, dan mendorong kegiatan kewirausahaan. Salah satu daerah dengan perkembangan UMKM cepat adalah Kabupaten Boyolali. Namun, UMKM Boyolali mengalami kesulitan dalam pendanaan. Salah satu faktor kesulitan pendanaan pada UMKM Boyolali adalah tidak adanya pelaporan keuangan. Maka dari itu, pengabdian ini memberikan pelatihan pembuatan laporan keuangan/pembukuan sederhana untuk mempermudah proses pengajuan modal usaha. Pengabdian ini berlangsung di Dinas Ketahanan Pangan Boyolali dan pesertanya merupakan pelaku UMKM pangan lokal Boyolali. Pengabdian ini dilakukan melalui tiga tahapan yaitu tahap perencanaan, tahap penjadwalan dan tahap sosialisasi. Kegiatan pengabdian berlangsung secara lancar dan pengetahuan peserta mengenai pembukuan sederhana mengalami peningkatan setelah pelatihan. Selama kegiatan pengabdian berlangsung, para peserta memperhatikan dengan seksama, mencatat atau memfoto setiap materi dan tidak ada peserta yang melewatkan setiap sesi kegiatan dari awal hingga akhir kegiatan. Kegiatan ini dibantu oleh dua mahasiswa akuntansi, namun karena peserta pelatihan berjumlah 34 orang sehingga dua mahasiswa dinilai kurang mencukupi. Maka dari itu, saran untuk kegiatan pelatihan pembukuan selanjutnya agar melibatkan lebih banyak mahasiswa sehingga kegiatan pengabdian berjalan lebih efektif.
Pengaruh bursa saham Regional Asia Tenggara 5, Tiongkok dan USA terhadap IHSG : Perbandingan periode sebelum dan selama shock perekonomian global Nugraha, Handy; Putriani, Santi; Putriana, Sinta
Journal of Economics Research and Policy Studies Vol. 3 No. 3 (2023): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v3i3.687

Abstract

The 2018–2022 period is one of global economic uncertainty due to the US trade war with China and the economic recession due to the COVID-19 pandemic. These factors put pressure on the financial sector and influence investment behavior. This research aims to determine the influence of five regional stock exchanges in Southeast Asia, China, and the USA, domestic interest rates, and inflation on the IHSG, then compare the periods during the COVID-19 pandemic shock. The research method uses the Vector Error Correction Model (VECM). The analysis results show that the Southeast Asia regional stock exchange has a significant influence in the long term but no influence in the short term. An interesting finding in this research is that several stock exchange variables and domestic interest rates had different influences before and during the shock of the COVID-19 pandemic.
Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Putri Ardhana, Navilla; Rispantyo, Rispantyo; Sarwono, Aris Eddy; Putriana, Sinta
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n633yc77

Abstract

This study aims to examine the effect of profitability, solvency, and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The selected period covers the COVID-19 pandemic and the early post-pandemic recovery, during which business operations and audit procedures experienced significant adjustments that may have affected the timeliness of audited financial reporting. This research employed a quantitative approach using secondary data obtained from the annual financial statements of manufacturing companies listed on the IDX. The sample was selected using the purposive sampling method, and the data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). Profitability was measured using Return on Equity (ROE), solvency was measured using Debt to Asset Ratio (DAR), and firm size was measured using the natural logarithm of total assets. The results indicate that profitability and firm size have a negative and significant effect on audit delay, whereas solvency has no significant effect. These findings suggest that companies with higher profitability and larger firm size tend to complete the audit process more promptly
Co-Authors Aris Eddy Sarwono Nugraha, Handy Putri Ardhana, Navilla Rispantyo Rispantyo, Rispantyo Santi Putriani Widanti, Yannie Asri