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Optimizing Competence of Village Apparatus in Improving the Quality Village Financial Reports Farman, Fanji; Nusuki, Ina; Ahmad Andy Adinegara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1108

Abstract

This study was initiated due to apprehensions about the proficiency of village administrators and the integrity of village financial reports. Preliminary assessments revealed that numerous village authorities possessed inadequate experience in financial management and exhibited a limited comprehension of the Village Financial System (SISKEUDES), resulting in delays in the submission of financial reports. This study sought to accomplish three main objectives: (1) to evaluate the competence of village officials in Tanjungkerta Sub-district, Sumedang Regency; (2) to assess the quality of village financial reports in the region; and (3) to analyze the impact of village officials' competence on the quality of these financial reports. The research utilized a quantitative methodology, gathering data from 60 village official participants. The data underwent analysis by basic linear regression. The analysis indicated that: (1) the proficiency of village officials was rated as high; (2) the caliber of village financial reports was deemed very high; and (3) the proficiency of village officials exerted a positive and significant impact on the quality of village financial reports, with a coefficient of determination of 13.7%. The study concludes that augmenting the proficiency of village officials via training and education can enhance the quality and punctuality of financial reports, hence reinforcing successful local governance.
Pemberdayaan Industri Rumah Tangga Melalui Peningkatan Kualitas Dan Kemasan Produk Olahan Lokal FARMAN, FANJI; ANDY ADINEGARA, AHMAD; NUSUKI, INA; FENNY KRISDINA, TIANA; NUROCHMAN, MAMAN
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 2 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i2.38

Abstract

Industri rumah tangga memainkan peran penting dalam meningkatkan perekonomian pedesaan, khususnya di Desa Cipeles, Kecamatan Tomo, Kabupaten Sumedang. Industri ini tidak hanya berfungsi sebagai sumber penghidupan bagi masyarakat setempat, tetapi juga memiliki potensi besar dalam meningkatkan daya saing produk lokal. Namun, dalam praktiknya, industri rumah tangga di desa ini masih menghadapi berbagai tantangan yang menghambat pertumbuhannya, terutama dalam hal kualitas produk dan inovasi kemasan. Produk olahan lokal sering kali kesulitan dalam standarisasi bahan baku, teknik produksi, dan estetika kemasan, menjadikannya kurang menarik bagi konsumen. Untuk mengatasi tantangan ini, diperlukan upaya pemberdayaan yang sistematis dan terarah untuk meningkatkan daya saing industri rumah tangga melalui peningkatan kualitas dan inovasi kemasan. Memberikan bantuan dalam penerapan standarisasi bahan baku, pelatihan kebersihan dan sanitasi, serta desain kemasan yang menarik diharapkan dapat meningkatkan daya jual produk lokal dari Desa Cipeles. Selain itu, pemanfaatan strategi pemasaran digital dan penguatan merek merupakan faktor kunci dalam memperluas jangkauan pasar. Penelitian ini bertujuan untuk memberikan solusi konkret bagi pengembangan industri rumah tangga yang berkelanjutan, sehingga berkontribusi pada kesejahteraan ekonomi yang lebih luas bagi masyarakat setempat. Kolaborasi antara pemerintah, lembaga keuangan, dan masyarakat sangat penting untuk mengatasi keterbatasan akses modal, adopsi teknologi, dan pelatihan. Dengan strategi yang tepat, peningkatan kualitas produk dan kemasan inovatif dapat menjadi pendorong pertumbuhan ekonomi, memastikan bahwa industri lokal tetap kompetitif di pasar yang semakin modern.   Abstrack The household industry plays a crucial role in improving the rural economy, particularly in Cipeles Village, Tomo District, Sumedang Regency. This industry not only serves as a source of livelihood for the local community but also holds significant potential in enhancing the competitiveness of local products. However, in practice, the household industry in this village still faces various challenges that hinder its growth, especially in terms of product quality and packaging innovation. Local processed products often struggle with standardization of raw materials, production techniques, and packaging aesthetics, making them less attractive to consumers. To address these challenges, a systematic and targeted empowerment effort is required to enhance the competitiveness of household industries through quality improvement and packaging innovation. Providing assistance in implementing raw material standardization, hygiene and sanitation training, and attractive packaging design is expected to increase the marketability of local products from Cipeles Village. Moreover, the utilization of digital marketing strategies and branding reinforcement are key factors in expanding market reach. This study aims to provide concrete solutions for sustainable household industry development, ensuring that it contributes to the broader economic welfare of the local community. Collaboration between the government, financial institutions, and the community is essential to overcoming the limitations of capital access, technology adoption, and training. With the right strategy, enhancing product quality and innovative packaging can serve as a driving force for economic growth, ensuring that local industries remain competitive in an increasingly modern market.
Systematic Literature Review Corporate Governance And Earnings Management Nusuki, Ina; Setiawan, Amelia; Djadjadikerta, Hamfri
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

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Abstract

Manajemen dapat mempengaruhi hasil laporan keuangan dengan Manajemen Laba. Dengan demikian, para investor akan mendapatkan informasi yang tidak tepat oleh karena praktik manajemen laba sehingga laporan keuangan menjadi berlebihan . Ada beragam hasil dan tinjauan sistematis dalam penelitian tentang manajemen laba di Indonesia.Karena itu, tujuan dari penelitian ini adalah untuk menganalisis tema-tema penghasilan yang ada praktik manajemen laba di Indonesia. Tata kelola perusahaan dapat mengurangi atau bahkan menghilangkan sejauh mana manajemen laba.Biasanya, lingkungan kelembagaan yang memberikan perlindungan hukum yang lebih baik dapat mengendalikan tindakan manajer, kepentingan pribadi sampai batas tertentu. Pengambilalihan wewenang dapat mengurangi tekanan pada manajer untuk melakukan hal tersebut nan memberikan yang terbaik bagi pemegang saham. Penelitian sebelumnya telah menyelidiki mekanisme tata kelola perusahaan yang berbeda yang dapat memiliki hubungan negatif dengan manajemen laba. Independensi dewan dapat meningkatkan pemantauan perilaku tertentu pada manajer, termasuk penyalahgunaan aset. Direktur Perempuan dapat mengembangkan kepercayaan pemimpinan , yang mengharuskan manajer untuk berbagi informasi, dan lebih cenderung menghindari risiko terhadap penipuan dan oportunistik manajemen laba. Metode penelitian berpedoman pada Reporting Standar Bukti Sistematis Metode peninjauan sintesis untuk membuat tinjauan sistematis Harzing publish or perish database. Penelitian ini menggunakan metode PRISMA untuk menyusun systematic review dan meta-analysis terkait Majemen laba. Hasil penelitian 22 artikel yang memenuhi syarat menampilkan corporate governance dan manajemen laba di Indonesia. Nilai yang ditawarkan penelitian ini rekomendasi kepada peneliti selanjutnya untuk melakukan lebih banyak studi dalam corporate governance dan manajemen laba.
Impact of liquidity and profitability ratios on stock prices of food and beverage manufacturers Farman, Fanji; Rahman, Erpi; Nusuki, Ina; Adinegara, Ahmad Andy
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12572

Abstract

This research examines the impact of liquidity and profitability ratios on stock prices of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study focuses on two key financial ratios: liquidity ratios (current ratio and quick ratio) and profitability ratios (return on assets and return on equity), and their influence on stock price fluctuations. The objective is to analyze how these financial indicators affect investor decisions and market behavior in the food and beverage industry. Liquidity ratios assess a company’s ability to meet short-term obligations, while profitability ratios measure a company’s efficiency in generating profit relative to its assets and equity. By investigating these ratios, the study aims to provide valuable insights into the relationship between financial health and stock price performance in the Indonesian market. This research uses quantitative data obtained from financial statements of selected manufacturing companies, with stock prices being analyzed through closing prices. The findings are expected to contribute to investment strategies and offer recommendations for both investors and companies looking to enhance their market performance. The study also highlights the importance of financial analysis in predicting stock price movements and making informed investment decisions.
Islamic Social Business: The Role of al-Qardul Hasan in Empowering Vulnerable Micro-Enterprises through Bankziska Santoso, Adi; Ristianawati, Yuyun; Hartono, Sri; Farman, Fanji; Nusuki, Ina
Ascarya: Journal of Islamic Science, Culture, and Social Studies Vol. 5 No. 2 (2025)
Publisher : Perkumpulan Alumni dan Santri Mahyajatul Qurro'

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53754/19sqjj52

Abstract

This study examines the development and implementation of Islamic financial institutions based on Al-Qardul Hasan, specifically through the Bankziska model, in the context of empowering micro, small, and medium enterprises (MSMEs). The phenomenon underlying this research is the high dependence of MSMEs on loan sharks who provide high-interest loans, especially in traditional markets, rural areas, and poor urban areas. In addition, the difficulty of accessing finance from conventional and Islamic banks further exacerbates the economic conditions of MSMEs. The Bankziska concept offers an alternative solution by providing loans without interest, without administrative fees, without fines, and collateral. Bankziska utilizes zakat, infaq, shodaqoh, and other social and religious funds to support MSMEs. The main objective of this concept is to realize a prosperous and just society (Baldatun thayyibatun wa rabbun ghafur). The research method used is qualitative with a case study approach. The research results indicate that the Bankziska concept can serve as an alternative model for empowering MSMEs based on Sharia principles, reducing dependence on loan sharks, and increasing financial access for MSMEs. Implications of this research include the development of a more inclusive and sustainable Sharia financial business model.
Technology-Based Accounting Information System To Support The Development Of Food Sector SMES Fanji Farman; Nusuki, Ina; Fajriati, Novy
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi berbasis teknologi dalam pengelolaan laporan keuangan UMKM sektor makanan di Kota Bandung, khususnya bagi anggota Paguyuban I’m Food Creator Community (IFCC). Banyak pelaku UMKM yang masih menggunakan pencatatan manual dan mencampurkan keuangan pribadi dengan usaha, sehingga sulit untuk mengevaluasi kinerja dan mengambil keputusan strategis. Program pengabdian ini menggunakan metode pelatihan dan sosialisasi mengenai pentingnya akuntansi serta penggunaan aplikasi SIAPIK yang dikembangkan oleh Bank Indonesia. Aplikasi ini dirancang untuk membantu UMKM menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi berbasis teknologi ini meningkatkan efisiensi pengelolaan keuangan, memperbaiki transparansi laporan, serta meningkatkan pemahaman pelaku UMKM tentang pentingnya laporan keuangan yang akurat. Sebagian besar peserta merasa lebih percaya diri dalam mengelola keuangan usaha mereka dan lebih siap mengakses sumber permodalan. Program ini juga berkontribusi pada peningkatan literasi keuangan, yang mendukung keberlanjutan dan pertumbuhan UMKM di sektor makanan. Diharapkan, penerapan teknologi ini dapat mempercepat transformasi UMKM menuju pengelolaan keuangan yang lebih modern dan efisien.