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PENDAMPINGAN PENGELOLAAN KEUANGAN SESUAI ISAK 35 DI PANTI ASUHAN AL AMIN BANDUNG Anggadini, Sri Dewi; Astiani, Elva Anggita; Fahrana, Egi; Damayanti, Sari; Suryanagara, Gagan
Indonesian Community Service and Empowerment Journal (IComSE) Vol 4 No 2 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i2.9526

Abstract

Pemanfaatan praktik akuntansi di Panti Asuhan Al-Amin bertujuan untuk mengelola keuangan, pengambilan keputusan, dan perencanaan jangka panjang guna menciptakan kontrol yang efektif di dalam panti asuhan. Hal ini membantu dalam meminimalkan pengeluaran dan mengidentifikasi kewajiban terhadap pihak eksternal. Namun, temuan kegiatan pengabdian pada masyarakat ini menunjukkan bahwa praktik pengelolaan keuangan di Panti Asuhan Al-Amin belum optimal, sehingga kondisi inilah yang menjadi pertimbangan memilih Panti Asuhan Al-Amin menjadi mitra. Tujuan dari upaya ini meliputi hal-hal berikut: 1. Menyusun Laporan Aktivitas di Panti Asuhan. 2. Merancang Laporan Posisi Keuangan untuk memastikan total aset, kewajiban, dan aset bersih Panti Asuhan. 3. Mengembangkan Laporan Arus Kas untuk menganalisis arus masuk dan keluar transaksi kas yang terjadi selama periode tertentu di panti asuhan. Untuk melaksanakan tugas ini, metode pelatihan digunakan dengan fokus pada pelaporan keuangan di Panti Asuhan. Kegiatan yang dilakukan menggunakan contoh-contoh ilustratif perencanaan pengeluaran keuangan untuk lembaga, praktik pencatatan keuangan, dan implementasi evaluasi atau pengawasan keuangan lembaga. Selain itu, pelatihan pemberdayaan juga diberikan kepada manajemen Panti Asuhan Al-Amin, meliputi tutorial tentang manajemen keuangan, termasuk pengenalan terhadap prinsip-prinsip dasar akuntansi sesuai ISAK 35. Terdapat tantangan di Panti Asuhan Al-Amin yang memerlukan solusi untuk meningkatkan pengetahuan dalam implementasi manajemen keuangan. Pendekatan strategis untuk meningkatkan pengetahuan ini adalah dengan menyebarkan informasi terkait manajemen keuangan dan pelaporan keuangan melalui diskusi dan sesi interaktif yang melibatkan manajemen Panti Asuhan Al-Amin..Berdasarkan evaluasi, bahwa kegiatan pengabdian pada masyarakat ini memberikan manfaat berupa pencatatan laporan keuangan yang sebelumnya bersifat sederhana dan tidak berdasarkan aturan, namun setelah diberikan pendampingan, pencatatan laporan keuangan berpedoman pada aturan ISAK 35
Pengaruh Analisis Harga Saham terhadap Arus Kas, Pertumbuhan Penjualan, dan Laba Bersih terhadap Kinerja Perusahaan: Studi Survei Pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia: The Impact of Stock Price Analysis on Cash Flow, Sales Growth and Net Income on a Company’s Performance: A Survey Study on Coal Mining Companies Listed on Indonesia’s Stock Exchange Dean Subhan Saleh; Asep Saepudin; Surtikanti Surtikanti; Sri Dewi Anggadini
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.477

Abstract

This study focuses on cash flow, sales growth and net income as the main aspects investigated to determine how the three aspects impact stock prices within the studied companies. Based on this point, this paper sought to determine the impact of cash flow, sales growth, and net profit on stock prices in the Coal Mining Companies listed on Indonesia’s Stock Exchange from 2012 to 2017. The study used an analytical method, applying a descriptive analysis approach to verify the results. The population in this study were five coal mining companies listed on the Indonesian Stock Exchange from a list of those considered real coal mining companies. The data considered was for six years, ranging from 2012 to 2017. The sample used was purposive sampling, considering certain criteria required to establish an appropriate sample for the study. The authors later used the analytical method of multiple linear regression for data analysis. The results of hypothesis testing in this study indicate that: changes in cash flow have a significant positive effect on stock prices, changes in sales growth have a significant positive influence on stock prices, and changes in net income have a significant positive effect on the stock price in the coal mining companies listed on the Indonesian Stock Exchange.
Pengaruh Analisis Harga Saham terhadap Arus Kas, Pertumbuhan Penjualan, dan Laba Bersih terhadap Kinerja Perusahaan: Studi Survei Pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Dean Subhan Saleh; Asep Saepudin; Surtikanti Surtikanti; Sri Dewi Anggadini
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.477

Abstract

This study focuses on cash flow, sales growth and net income as the main aspects investigated to determine how the three aspects impact stock prices within the studied companies. Based on this point, this paper sought to determine the impact of cash flow, sales growth, and net profit on stock prices in the Coal Mining Companies listed on Indonesia’s Stock Exchange from 2012 to 2017. The study used an analytical method, applying a descriptive analysis approach to verify the results. The population in this study were five coal mining companies listed on the Indonesian Stock Exchange from a list of those considered real coal mining companies. The data considered was for six years, ranging from 2012 to 2017. The sample used was purposive sampling, considering certain criteria required to establish an appropriate sample for the study. The authors later used the analytical method of multiple linear regression for data analysis. The results of hypothesis testing in this study indicate that: changes in cash flow have a significant positive effect on stock prices, changes in sales growth have a significant positive influence on stock prices, and changes in net income have a significant positive effect on the stock price in the coal mining companies listed on the Indonesian Stock Exchange.
PENINGKATAN PROFITABILITAS UKM: SEBUAH PERSPEKTIF ANALISIS EKOSISTEM BISNIS Sya'roni, Deden Abdul Wahab; Anggadini, Sri Dewi; Yunanto, Rio; Soegoto, Dedi Sulistiyo; Fahrana, Egi; Rosyad, Achmad
Jurnal Riset Akuntansi Vol 16 No 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.12492

Abstract

This study aims to determine the influence of the business ecosystem on the improvement of profitability of Small and Medium Enterprises (SMEs) as a form of business success. The method used is descriptive and verificative with several approaches. The unit of analysis in this study is small businesses, with the unit of observation being business owners. Data processing method utilizes Structural Equation Modeling (SEM), and the data used is primary data. The results indicate the presence of a business ecosystem's influence on the increase in profitability, which impacts business success. The research findings demonstrate that a good business ecosystem can affect the enhancement of profitability. This study is expected to be valid for business practitioners and stakeholders in making decisions to achieve long-term business success.
PEMANFAATAN SISTEM INFORMASI USAHA KREATIF (SIARIF) DALAM MENDORONG WIRAUSAHA PADA UKM KULINER Amruloh, Dedeng Abdul Gani; Saleh, Dean Subhan; Nusannas, Iman Sidik; Wahab, Deden A; Anggadini, Sri Dewi; Yunanto, Rio; Purfini, Apriani Puti; Dhaniawaty, Rani Puspita
Indonesian Community Service and Empowerment Journal (IComSE) Vol 5 No 2 (2024): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v5i2.14224

Abstract

Permasalahan utama yang dihadapi oleh masyarakat Desa Cidahu di Kecamatan Pasawahan berupa keterbatasan infrastruktur pendukung aktivitas ekonomi, ketergantungan pada sektor pertanian dengan lahan yang terus menyempit dan minimnya diversifkasi produk yg dihasilkan di desa diperburuk pula oleh kurangnya pengetahuan dan kemampuan dalam usaha, kesulitan akses permodalan, dan tantangan dalam memasarkan produk secara efektif. Program ini bertujuan untuk mengatasi masalah-masalah tersebut dengan memanfaatkan teknologi dan inovasi untuk meningkatkan kemandirian ekonomi dan efsiensi usaha masyarakat desa. Tujuan utama dari program ini adalah meningkatkan motivasi dan pengetahuan para pekerja produktif untuk dapat berusaha dan peningkatan pengelolaan Industri Rumah Tangga (IRT) melalui penerapan aplikasi Smart Asset dan platform e-commerce desa. Program ini juga bertujuan untuk memberikan bimbingan kepada generasi muda agar menjadi pengusaha yang mandiri dan berhasil, serta mengembangkan model E-Comdes sebagai sarana pengembangan usaha. Dengan demikian, diharapkan terjadi peningkatan minat, motivasi dan kemampuan generasi muda dalam berwirausaha yang berdampak pada peningkatan ekonomi desa secara keseluruhan. Hasil dari program ini diharapkan dapat menunjukkan peningkatan signifkan dalam berbagai aspek usaha desa. Penerapan aplikasi SIARIF dan platform e-commerce telah membantu pelaku usaha kuliner dalam mengelola produksi, keuangan, dan pemasaran dengan lebih efsien. Selain itu, aplikasi web informasi wisata dan industri kreatif telah memperluas jangkauan pasar dan meningkatkan daya tarik produk lokal yang ada. Program ini juga diharapkan akan dapat berhasil meningkatkan minat generasi muda untuk berwirausaha dan menciptakan jaringan pemasaran yang lebih luas dan terkoordinasi bagi pelaku usaha sehingga mendukung keberlanjutan usaha dan pertumbuhan ekonomi desa secara keseluruhan.
The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus Anggadini, Sri Dewi; Wulansari, Lupi; Damayanti, Sari
International Journal of Management Science and Information Technology Vol. 1 No. 2 (2021): July - December 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v1i2.270

Abstract

This study aims to determine how much influence of Budget Participation and Organizational Commitment on the Performance of Local Government Apparatus at the Bandung City Government Financial and Asset Management Agency. The method used in this research is descriptive method and verification method with a quantitative approach. The analytical tools used are Multiple Linear Regression, Correlation Analysis Test, Determination Analysis Test, and Partial Hypothesis Test (t test). The sampling technique used is nonprobability sampling technique. The population in this study were employees of the Bandung City Government Financial and Asset Management Agency (BPKA). The number of samples in this study amounted to 30 employees consisting of the Budget Division, the Treasury Division and the Accounting Division. While the method of analysis used in this study is multiple linear regression. The program used in analyzing the data used the Statistical Package for Social Sciences (SPSS) ver.23. Based on the research results, it shows that there is a significant and positive influence between budget participation and the performance of local government officials and organizational commitment has a significant and positive effect on the performance of local government officials.
Penggunaan Modifikasi dan Promosi Produk Pada Pengusaha Catering di Kecamatan Antapani Kota Bandung Sadikin, Taufik; Bramasto, Ari; Anggadini, Sri Dewi
Jurnal Pengabdian Tri Bhakti Vol 4 No 2 (2022): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v4i2.2101

Abstract

Srirahayu catering is located in Antapani Kulon, Kec. Antapani, Bandung City, West Java. The location of the business being carried out is a strategic area, located near the market which ultimately makes it easier for business owners to obtain raw materials, in terms of marketing this area is close to transportation facilities as well as easy access to the main road. The preliminary survey conducted found several problems that occurred in Srirahayu catering include the lack of knowledge of product modification, difficulties in carrying out promotions, limited product marketing problems. We hope that the community service program that we run is able to socialize the use of cardboard food packaging and help partners promote their products through social media
OPTIMALISASI PENGETAHUAN AKUNTANSI MELALUI PRAKTIKUM SOFTWARE AKUNTANSI Anggadini, Sri Dewi; Surtikanti, Surtikanti; Junniyawati, Erika; Suryadi, Yerdaniati Putri; Damayanti, Sari
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15390

Abstract

The Accounting software commonly used includes MYOB and Accurate, both of which are integrated bookkeeping software with a large number of users. Their main advantages are ease of use and the ability to automatically generate financial reports, making them superior compared to other accounting software. With their ability to process data automatically, quickly, and accurately, these tools provide significant benefits in company management. Additionally, this software is highly suitable for the needs of small and medium-sized enterprises in Indonesia. This study employs a descriptive quantitative research method, utilizing questionnaires as the primary analytical tool for each variable indicator. The respondents of this research are accounting students at Universitas Komputer Indonesia (UNIKOM) who are currently enrolled in or have completed the Accounting Software Practicum course in the odd semester (semesters 2, 4, and 6). The sampling technique used is purposive sampling, with a total of 70 respondents. The results of the study indicate that mastering and utilizing accounting technology requires students to develop a comprehensive understanding and proficiency in using this technology.
Economic Growth : The Impact of Zakat Funds and Tax on Business Capital Anggadini, Sri Dewi; Surtikanti, Surtikanti; Hassan, Faez M.
IKONOMIKA Vol 5, No 2 (2020)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v5i2.7112

Abstract

This study aims to determine the effect of Zakat Funds and Tax on Business Capitales on Economic Growth. The population in this study is the data of the Province of West Java from 2010 to 2017 where the economic growth report, Tax on Business Capital report and zakat fund distribution report are used.   The sample taken by the author in this study is the Zakat Fund Distribution Data, Tax on Business Capital Data and the Gross Regional Domestic Product (PDRB) data of West Java Province from 2010 to 2017. Researchers used multiple statistical analysis and correlation methods. To obtain more accurate results in multiple regression analysis, classic assumption testing is executed so that the results obtained are regression equations. The results of the study show that the Zakat Fund Distribution and Tax on Business Capital data have a significant effect on economic growth. Based on data processing, it shows that the distribution of zakat funds and local taxes simultaneously in providing an influence on economic growth variables of 76%. While the rest of 100% - 76% = another 24%  is the influence of other variables not examined in this study.Keywords : Zakat Funds; Tax on Business Capital; Economic Growth
MEKANISME PENGAWASAN DEWAN PENGAWAS SYARIAH DAN BANK INDONESIA TERHADAP BANK SYARIAH Anggadini, Sri Dewi
Majalah Ilmiah UNIKOM Vol. 12 No. 1 (2014): Majalah Ilmiah Unikom
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.711 KB)

Abstract

Bank Indonesia dalam melakukan pembinaan dan pengawasan men-gusung misi mewujudkan iklim yang kondusif untuk pengembangan perbankan yang sehat, dalam rangka mendorong pembangunan nasional. Sistem per-bankan yang sehat ditandai dengan keberadaan lembaga-lembaga perbankan yang mampu berfungsi efisien, sehat, berkembang secara wajar, mampu ber-saing secara global, dan mampu melindungi secara baik dana titipan masyara-kat, serta berkemampuan menyalurkannya ke masyarakat untuk usaha-usaha produktif. Mekanisme pengawasan dewan pengawas syariah, dewan pengawas syariah mengadakan analisis operasional Bank Syariah dan mengadakan penilaian kegiatan maupun produk dari bank tersebut yang pada akhirnya de-wan pengawas syariah dapat memastikan bahwa kegiatan operasional Bank Syariah telah sesuai fatwa yang dikeluarkan oleh dewan syariah nasional, mem-berikan opini dari aspek syariah terhadap pelaksanaan operasional bank dan produk yang dikeluarkan secara keseluruhan dalam laporan publikasi bank, mengkaji produk dan jasa baru yang belum ada fatwa untuk dimintakan fatwa kepada dewan syariah nasional, yang akhirnya menyampaikan laporan hasil pengawasan syariah sekurang-kurangnya enam bulan sekali kepada direksi, komisaris, dewan syariah nasional dan Bank Indonesia.