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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Prosiding Seminar Nasional Pakar JRA: Jurnal Riset Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Jurnal Berdaya Mandiri Jurnal Dharma Bhakti Ekuitas Review of Accounting and Business Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora E-Amal: Jurnal Pengabdian Kepada Masyarakat
Widiastuty, Tri
Sekolah Tinggi Ilmu Ekonomi Ekuitas
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PENGARUH DANA ALOKASI UMUM (DAU) DAN PERTUMBUHAN EKONOMI TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PROVINSI JAWA BARAT (Studi Kasus Pada Kota di Provinsi Jawa Barat Periode 2017-2020) Fadhiilah, Rifda; Widiastuty, Tri
Review of Accounting and Business Vol. 4 No. 1: Review of Accounting and Business: Vol 4 No 1, Juni 2023
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i1.773

Abstract

The objective of this study is to determine how the General Allocation Fund and Economic Growth affect the West Java Province's level of regional financial independence between 2017 and 2020. The nine cities in the West Java Province from 2017 to 2019 made up the study's population. Purposive sampling was used to gather the samples for the study, resulting in the selection of nine districts/cities. Secondary data is the kind of data that is used. Economic growth and general allocation funds are the independent variables that are considered. The degree of financial independence in a region is the dependent variable that is being employed. Panel data regression and descriptive statistics are the methods of data analysis that are employed. The study's findings indicate that: (1) Economic Growth has a partial impact on the level of regional financial independence; (2) General Allocation Funds has a partial impact on the level of regional financial independence; and (3) Both Economic Growth and General Allocation Funds have no concurrent effect on the level of regional financial independence.
PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL (PERIODE 2019-2021) Tahira, Zahra; Widiastuty, Tri
Review of Accounting and Business Vol. 4 No. 1: Review of Accounting and Business: Vol 4 No 1, Juni 2023
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i1.872

Abstract

The growth of Conventional Commercial Banks listed on the Indonesia Stock Exchange for the 2019-2021 period has fluctuated, tending to decrease in terms of profitability; this is vertically proportional to credit risk, which has increased in the research period. This research aims to determine the effect of credit risk on profitability in Conventional Commercial Banks listed on the Indonesia Stock Exchange for the 2019-2021 period. The method used in this research is a descriptive and verification method with secondary data obtained from financial reports and annual reports. The population in this research is conventional banks listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sampling technique used was purposive sampling with a sample of 14 banks. The data analysis technique used is simple regression analysis. The results of this research show that partially credit risk has a negative and significant effect on profitability with a significance level of 5%. The profitability variable is influenced by the credit risk condition variable by 9%, while the remaining 91% is influenced by other factors not explained in this research.
PENDAMPINGAN PEMBUKUAN BERBASIS IT PADA KOPERASI SYARIAH USAHA PERSAUDARAAN MUSLIMAH KOTA BANDUNG Widiastuty, Tri; Muslim, Ade Imam; Ardiana, Aas
Jurnal Dharma Bhakti Ekuitas Vol. 7 No. 1 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v7i1.581

Abstract

Bandung City Muslimah Brotherhood Business Sharia Cooperative (Kossuma) is a consumer cooperative that was founded in 2019. Its activities include the purchase and sale of foodstuffs and other home appliances under murabahah and mudharabah contracts. In 2019 and 2020, annual member meetings were conducted twice. The Kossuma Cooperative's difficulty is that there is no suitable accounting recording system to support financial transaction operations, and the accounting record filing system has not been carried out correctly, therefore many accounting records are not adequately recorded. To overcome these challenges, we advocate giving computerized Excel software, accounting support and training, and file procedures. The outcomes of this assistance and devotion reveal that partners currently have an automated accounting recording system and have seen advances in preserving transaction data and other data. Keywords: Accountancy; Files; Cooperative; SAK ETAP ABSTRAK Koperasi Syariah Usaha Persaudaraan Muslimah (Kossuma) Kota Bandung merupakan jenis koperasi konsumen yang berdiri pada tahun 2019. Adapun kegiatannya adalah melakukan jual beli sembako dan peralatan rumah tangga lain dengan akad murabahah dan juga mudharabah. Rapat Anggota Tahunan telah 2 kali dilakukan pada tahun 2019 dan 2020. Permasalahan yang dihadapi oleh Koperasi Kossuma adalah belum adanya sistem pencatatan akuntansi memadai yang dapat mendukung kegiatan transaksi keuangan dan sistem arsip atas catatan akuntansi belum dilakukan sebagaimana mestinya, sehingga banyak catatan akuntansi yang tidak terdokumentasi dengan baik. Untuk menyelesaikan permasalahan tersebut, kami merekomendasikan solusi permasalahan dengan memberikan software excel terkomputerisasi dan memberikan pendampingan dan pelatihan akuntansi serta sistem pengarsipan. Hasil pendampingan dan pengabdian ini menunjukkan bahwa mitra telah memiliki sistem pencatatan akuntansi terotomatisasi dan mengalami perbaikan dalam pengarsipan data transaksi serta data lainnya. Kata kunci: Akuntansi; Arsip; Koperasi; SAK ETAP
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK DAN PENINGKATAN LITERASI PERPAJAKAN BAGI UMKM Widiastuty, Tri; Muslim, Ade Imam
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3555

Abstract

Aspek perpajakan dan pembukuan merupakan satu kesatuan yang tidak dapat dipisahkan. Aspek perpajakan bagi UMKM telah menjadi perhatian baik di kalangan akademisi maupun pemerintah. Pelaku UMKM belum menyadari betapa pentingnya pembukuan dan pencatatan dalam kegiatan usahanya serta memahami aspek perpajakan di dalamnya. Pemahaman pembukuan dan aspek perpajakan penting untuk membuka peluang UMKM mengakses pendanaan serta meningkatkan kinerja keuangannya. laporan keuangan berdasarkan SAK EMKM dan sosialisasi perpajakan UMKM pada pelaku UMKM di Kota Bandung. Pengabdi melakukan identifikasi masalah yang terjadi pada UMKM yang terdaftar di Kadin Kota Bandung dan diperoleh rata-rata permasalahan yang terjadi adalah terkait pencatatan keuangan. Selanjutnya pengabdi mengidentifikasi solusi yang dapat diberikan pada UMKM tersebut yaitu pemberian pelatihan, demonstrasi dan pemaparan tentang pembukuan sederhana dan pajak UMKM. Sebelum memulai pelatihan, pengabdi melakukan pre-test terhadap peserta pelatihan untuk mengukur sejauh mana pemahaman awal terkait pembukuan sederhana dan pajak UMKM. Setelah melakukan pelatihan, pengabdi pun melakukan post-test untuk mengukur sejauh mana pemahaman peserta terhadap materi yang sudah diberikan selama pelatihan. Hasil dari post-test menunjukkan terdapat peningkatan pemahaman peserta tentang pembukuan sederhana dan pajak UMKM. Untuk lebih memberikan pemahaman bagi peserta pelatihan, pendampingan (coaching) secara langsung perlu dilakukan oleh pengabdi di masa mendatang.)
Strategi Meningkatkan Omzet Tangkal Furniture Melalui Pemanfaatan Teknologi Informasi dan Pembenahan Pencatatan Keuangan Muslim, Ade Imam; Lestari, Fitri; Widiastuty, Tri
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2021): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i1.6163

Abstract

Tangkal Furniture merupakan suatu bisnis yang tercipta melalui ide kreatif terhadap suatu inovasi mengenai konsep pembuatan furniture. Banyak masyarakat yang menggunakan furniture dengan pilihan bahan baku kayu. Begitupun dengan Tangkal memilih bahan baku kayu dengan jenis Trembesi. Tangkal Furniture ini berlokasi di Jalan Cisaranten Wetan Kecamatan Cinambo Kota Bandung. Lokasi ini kurang memadai karena tidak berada di pinggir jalan umum atau jalan besar dan sulit diakses oleh konsumen bila menggunakan kendaraan roda empat. Tempat produksi masih bergabung dengan rumah tinggal sehingga memiliki keterbatasan tempat. Masalah utama yang dialami oleh Tangkal Furniture adalah kurangnya peralatan untuk menunjang proses produksi, kesulitan dalam menggarap pemasaran melalui media sosial maupun direct marketing (pemasaaran langsung) dan menentukan segmentasi pasar, kurangngnya teknik pemasaran dalam menentukan segmen menengah ke atas dengan kualitas bahan baku trembesi, serta pencatatan keuangan yang belum memadai. Metode pelaksanaan kegiatan pengabdian masyarakat ini fokus pada perapihan pencatatan keuangan melalui pelatihan penyusunan laporan keuangan berbasis EMKM dan melakukan pendampingan dalam menentukan segmentasi, target dan posisi pasar yang selanjutnya menentukan media promosi yang tepat untuk memasarkan produknya.Kata Kunci: omset; siApik; media sosial. Strategies to Increase Turnover Tangkal Furniture Through Utilization of Information Technology and Improvement Financial RecordsABSTRACTTangkal Furniture is a business that is created through creative ideas for an innovation regarding the concept of making furniture. Many people use furniture with a choice of wood raw materials. Likewise with Tangkal choosing wood raw materials with the Trembesi type. Tangkal Furniture is located on Jalan Cisaranten Wetan, Cinambo District, Bandung City. This location is inadequate because it is not on the side of a public road or big road and is difficult for consumers to access when using a four-wheeled vehicle. The production site is still joined by a residence so it has limited space. The main problems experienced by Tangkal Furniture are the lack of equipment to support the production process, difficulty in working on marketing through social media and direct marketing (direct marketing) and determining market segmentation, lack of marketing techniques in determining the middle to upper segment with quality raw materials of trembesi, and inadequate financial records. This method of implementing community service activities focuses on tidying up financial records through training in preparing EMKM-based financial reports and providing assistance in determining segmentation, targets and market positions which further determine the appropriate promotional media to market its products.Keyword: omzet, siApik, social media.
The Level of Regional Financial Independence as One of the Benchmarks for Government Performance in Indonesia Widiastuty, Tri
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.903

Abstract

Introduction/Main Objectives: Indonesia faces global phenomena and also domestic issues that affect commodity prices and ultimately impact the level of regional independence. Background Problems: The independence of each region in Indonesia needs to be supported and the driving factors explored so that each region can develop by relying on the resources available in their respective areas without depending on transfers from the central government. This study aims to examine the influence of balancing funds, local revenue, and economic growth on the level of regional independence. Novelty: This research was analyzed using panel data regression, which differs from previous studies. Research Methods: This research is a quantitative study with a descriptive-verificative approach. Data were analyzed using panel data regression analysis. The population of this study consists of all provinces in Indonesia. The sampling technique used was purposive sampling, resulting in 34 out of 38 provinces with complete data. Finding/Results: The results of this study indicate that balancing funds, local revenue, and economic growth have an impact on the level of regional independence in Indonesia. Conclusion: Higher balancing funds can improve community welfare, thereby increasing the level of regional independence. The increasing local revenue will make the region less dependent on the central government, thereby raising the level of regional independence. If economic growth includes the economy in each region, it can also increase regional income, thereby raising the level of regional independence.
INCREASE UNDERSTANDING OF IT-BASED ACCOUNTING FOR MAIDA AQUATIC Imam Muslim, Ade; Widiastuty, Tri; Nur Hanifah, Anna Saadyah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2005

Abstract

Maida Aquatic is a type of business that is included in the Micro, Small and Medium Enterprises (MSMEs). Maida Aquatic's operational activities are selling all types of fish, fish food, aquariums and other equipment related to fisheries. Maida Aquatic was founded in 2017. At the beginning it only sold a few types of ornamental fish, as time went on Maida Aquatic was able to increase sales by adding more types of ornamental fish and selling fish food and equipment related to fish. However, business development was not followed by the financial administration system so that it was not recorded properly. In an effort to overcome these problems, we recommend several solutions, namely accounting training according to EMKM standards, Accurate training, and creating social media as an online promotion tool. The results of the service will be analyzed through nonparametric statistics using a questionnaire approach to measure the success rate of this service. The results of the community service activities have positive implications for partners in developing bookkeeping. Partners understand the accounting standards that must be applied, are able to prepare financial reports and analyze financial data simply.
Peningkatan Kinerja dan Daya Saing UMKM Ikan Pindang Desa Kiangroke melalui Implementasi Balanced Scorecard: Enhancing the Performance and Competitiveness of Boiled Fish MSMEs in Kiangroke Village through the Implementation of Balanced Scorecard Effendi, Bahtiar; Widiastuty, Tri; Rosita, Siti Ita; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
DARMADIKSANI Vol 6 No 2 (2026): Edisi Juni
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/darmadiksani.v6i2.10013

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) yang terlibat dalam produksi ikan pindang di desa Kiangroke, kecamatan Banjaran, Kabupaten Bandung memiliki potensi ekonomi yang cukup besar, namun mereka menghadapi berbagai tantangan termasuk praktik manajemen bisnis konvensional, pencatatan keuangan yang tidak memadai, upaya pemasaran yang terbatas, dan adopsi teknologi digital yang minim. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kinerja dan daya saing UMKM melalui penerapan balanced scorecard dan pelatihan aplikasi keuangan digital. Teknik pelaksanaan dilakukan melalui tahapan persiapan, sosialisasi, pelatihan, pendampingan, dan evaluasi dengan menggunakan pre-test dan post-test. Sumber daya pelatihan mencakup pandangan keuangan, perspektif pelanggan, prosedur internal, dan pembelajaran serta pertumbuhan, dilengkapi dengan penyediaan buku saku sebagai alat bantu bisnis praktis. Hasil dari kegiatan tersebut menunjukkan peningkatan pemahaman peserta tentang metrik kinerja perusahaan, pentingnya pemeliharaan catatan keuangan, dan penerapan teknologi digital dalam administrasi bisnis. Peserta semakin mampu mengidentifikasi indikator kinerja perusahaan dan mencatat transaksi secara sistematis. Keterlibatan aktif para peserta dalam kegiatan tersebut menunjukkan bahwa pelatihan berbasis praktik dan pendekatan pendampingan langsung secara efektif memenuhi kebutuhan mitra. Inisiatif ini menghasilkan produk termasuk buku saku UMKM, artikel ilmiah, dokumentasi video kegiatan, dan strategi untuk pengajuan Hak Kekayaan Intelektual (HKI). Inisiatif ini bertujuan untuk menjadi paradigma dalam pemberdayaan UMKM melalui manajemen kinerja dan digitalisasi keuangan, sehingga meningkatkan keberlanjutan bisnis dan memperbaiki kesejahteraan masyarakat pedesaan.
Co-Authors Ade Imam Muslim Ardiana, Aas Bahtiar Effendi Citra Sukmadilaga Fadhiilah, Rifda Fitri Lestari Fitri Lestari Fitri Lestari, Fitri Nur Hanifah, Anna Saadyah Siti Ita Rosita Tahira, Zahra Winarningsih, Srihadi