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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi
Septi Nurmalita
Universitas Negeri Jakarta
Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peningkatan Pengelolaan Keuangan UMKM melalui Workshop Penyusunan Laporan Keuangan untuk Mendukung Pertumbuhan Ekonomi Dwi Handarini; Septi Nurmalita; Diah Armeliza; Adam Zakaria; Vanesa Amalia Duati; Fakhri Salman Alparisi
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2957

Abstract

This community service program aims to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) to prepare simple financial statements and understand the importance of business legality through simple technology-based training. The program was conducted in Rawamangun, East Jakarta, involving young entrepreneur partners such as Cdj Gallery, Fisy Tee, Wrappedinlove.idn, Aroma Kue, Dough and HA, Nyameal Ajaa, and SMK Sahid Jakarta Pastry & Bakery. The main challenges faced by the partners included low financial literacy, the mixing of personal and business finances, and limited use of digital financial recording. The program was implemented through five stages: socialization, financial statement preparation training, implementation of a simple financial statement template, mentoring, and evaluation. A participatory approach involved participants in transaction recording, income statement preparation, and simulations of obtaining a Business Identification Number (NIB) through the Online Single Submission (OSS) system. Evaluation results showed improved understanding of basic accounting principles and awareness of business legality.
Determinan Financial Distress pada Perusahaan Tekstil dan Garmen yang Terdaftar di BEI Periode 2020–2024 Rayisa Naila; Dwi Handarini; Septi Nurmalita
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/671gve74

Abstract

Pasca pandemi COVID-19, industri tekstil dan garmen masih dihadapkan pada fenomena penurunan yang berpotensi memicu financial distress. Penelitian dilakukan dengan latar belakang rendahnya adopsi teknologi dan kesenjangan literatur. Pengaruh pengeluaran research & development (R&D), leverage, rasio aktivitas, arus kas operasi, dan profitabilitas terhadap financial distress pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020–2024 dianalisis dengan teknik analisis regresi data panel menggunakan EViews 13. Penelitian menggunakan sebanyak 97 data laporan keuangan dari 20 perusahaan terpilih dengan purposive sampling setelah pemangkasan outlier. Pengeluaran R&D ditemukan tidak berpengaruh terhadap financial distress. Sementara itu, leverage berpengaruh positif dengan signifikan. Rasio aktivitas, arus kas operasi, dan profitabilitas terbukti berpengaruh negatif dengan signifikan terhadap financial distress. Temuan ini diharapkan memberikan implikasi teoritis dan praktis mengenai faktor-faktor penyebab meningkatnya financial distress, sehingga perusahaan dapat melakukan pengelolaan leverage yang diimbangi dengan pengelolaan aset yang produktif, sehingga investor dan kreditor dapat mengambil keputusan yang lebih strategis.
Analisis Efektivitas dan Kontribusi BPHTB dan PBB-P2 Terhadap PAD Kota Bekasi 2019-2024 Adinda Zahra Fadila; Tresno Eka Jaya; Septi Nurmalita
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.04

Abstract

This study analyzes the effectiveness and contribution of Land and Building Acquisition Duty (BPHTB) and Rural and Urban Land and Building Tax (PBB-P2) revenues to the Regional Original Revenue (PAD) of Bekasi City for the 2019-2024 period, and formulates optimization strategies through SWOT analysis. The data used are primary data from in-depth interviews with Bapenda officials, notaries/PPAT, taxpayers, and tax consultants, and secondary data on tax revenue targets and realizations. This study uses a descriptive method with a mixed-methods approach, combining effectiveness and contribution ratio analysis with qualitative SWOT analysis. The results show that: (1) BPHTB effectiveness averaged 99 percent (effective), while PBB-P2 effectiveness averaged 81 percent (fairly effective); (2) BPHTB contribution to PAD averaged 20 percent (moderate) and PBB-P2 contribution averaged 18 percent (poor); and (3) recommended strategies include optimizing tax digitalization, updating tax object data, strengthening inter-agency coordination, and improving taxpayer education and service accessibility.
Co-Authors Adinda Zahra Fadila Diah Armeliza Dwi Handarini Fakhri Salman Alparisi Rayisa Naila Tresno Eka Jaya Vanesa Amalia Duati Zakaria, Adam