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All Journal Dinamika Pendidikan Benefit: Jurnal Manajemen dan Bisnis Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK Monex: Journal of Accounting Research Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis Terapan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal REP (Riset Ekonomi Pembangunan) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Terapan Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Abdimas Sangkabira Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Akuntansi Mulawarman (JIAM) Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Public and Business Accounting GOTAVA
Hetika Hetika
Universitas Diponegoro
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The Influence of Financial Literacy on The Application of Fintech and Its Impact on The Sustainability of MSME Businesses Amaliyah, Fitri; Hetika, Hetika
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.665

Abstract

The purpose of this study is to determine the level of literacy and application of fintech and its impact on the sustainability of MSME businesses in Tegal City. The method of data collection in this study was using questionnaires. Meanwhile, the sampling technique uses purposive sampling as many as 72 MSMEs. The hypothesis proposed, was statistically tested using WarpPLS version 7.0. The results of the study found that 1) financial literacy affects the use of fintech in MSMEs, 2) the use of fintech affects the business sustainability of MSMEs. 3) Financial literacy affects the sustainability of MSME business 4) The use of fintech is able to mediate the relationship between financial literacy and MSME business sustainability. Adequate financial literacy and the use of appropriate financial technology have a direct impact on the sustainability of MSME businesses so that they can compete in the market for a long time. MSMEs can carry out strategies to support business sustainability, namely through financial literacy and the use of fintech in their daily transactions. The implication for related parties is to be able to propose programs that can support the optimization of MSME business sustainability
Pendampingan Pemadanan NIK dan NPWP bagi Wajib Pajak Orang Pribadi di Desa Nglembu Hartini, Made Laksi Sena; Rohmawati, Lilik; Hetika; Mareta, Alvionida Filda Sari; Tanty, Hanifah Putri; Humaira, Hanna
GOTAVA Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): GOTAVA Jurnal Pengadian Kepada Masyarakat
Publisher : Yayasan Sumber Daya Manusia Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59891/jpmgotava.v2i2.27

Abstract

The lack of public understanding regarding the alignment of the Population Identification Number (NIK) with the Taxpayer Identification Number (NPWP) is a major challenge in improving tax compliance in Indonesia. One of the areas facing this issue is Nglembu Village, Banyubiru District, Semarang Regency. This community service program aims to raise awareness and understanding of individual taxpayers regarding the alignment of NIK and NPWP through education and hands-on training. The methods used include field surveys for problem identification, the development of educational materials, and training with lectures and hands-on practice using the DJP Online platform. Socialization media such as leaflets, banners, and digital platforms were also utilized to extend the reach of education. The results showed active participation from 22 individual taxpayers, with a 90% improvement in understanding. Sixty percent of participants expressed an intention to report taxes regularly, and 80% stated they were able to update taxpayer data independently. In conclusion, the activity successfully improved taxpayers’ understanding and skills regarding the alignment of NIK and NPWP and can be replicated in other areas to enhance broader tax compliance.
Pengungkapan Risiko Pada Perusahaan Milik Negara (State Owned Enterprise) Priatnasari, Yeni; Hetika, Hetika; Widianto, Andri
Journal of Public and Business Accounting Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.949 KB) | DOI: 10.31328/jopba.v1i2.108

Abstract

ABSTRACT This study examines risk disclosure which is currently a fairly hot discussion among researchers. There are few studies have examined the relationship between mandatory disclosure and corporate voluntary disclosure. In this study, researchers will conduct a descriptive study of mandatory and voluntary disclosure conducted by BUMN in Indonesia. The result of the research shows that the level of mandatory disclosure that should be carried out by SOEs and the level of risk disclosure that is voluntary by BUMN It is hoped that from this research there will be a follow-up in the form of government policies to improve the level of disclosure of BUMN in Indonesia. Kata kunci : State owned enterprises disclosure ; teori institusional; Risk management disclosure; manual content analysis
Pemberdayaan UMKM Kota Semarang melalui Edukasi Pajak Berkelanjutan Pratiwi, Ika; Wardhani, Dian Kusuma; Hetika, Hetika; Hapsari, Fairuz Lerian Puspita; Yudiansyah, Ari
GOTAVA Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): GOTAVA Jurnal Pengadian Kepada Masyarakat
Publisher : Yayasan Sumber Daya Manusia Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59891/jpmgotava.v3i1.32

Abstract

Taxation is one of the primary sources of state revenue vital to national development. However, tax compliance among MSME actors in Semarang City remains low due to limited literacy, information, and tax outreach. To address this challenge, the Vocational School of Diponegoro University, through the D4 Tax Accounting Study Program, in collaboration with Piranha Smart Center, implemented a community service program in the form of tax training targeting the public and MSME actors. The activity involved 120 participants divided into six batches, utilizing face-to-face training methods and the provision of learning modules. Evaluation results showed significant improvements in participants’ knowledge, understanding, awareness, and tax compliance, each achieving a success rate above 70%. This achievement was reflected in the positive responses from participants regarding the training materials and modules provided. The program has proven effective in enhancing community capacity to fulfill tax obligations independently and contributes to sustainable development.
The Influence of Financial Literacy on The Application of Fintech and Its Impact on The Sustainability of MSME Businesses Amaliyah, Fitri; Hetika, Hetika
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.665

Abstract

The purpose of this study is to determine the level of literacy and application of fintech and its impact on the sustainability of MSME businesses in Tegal City. The method of data collection in this study was using questionnaires. Meanwhile, the sampling technique uses purposive sampling as many as 72 MSMEs. The hypothesis proposed, was statistically tested using WarpPLS version 7.0. The results of the study found that 1) financial literacy affects the use of fintech in MSMEs, 2) the use of fintech affects the business sustainability of MSMEs. 3) Financial literacy affects the sustainability of MSME business 4) The use of fintech is able to mediate the relationship between financial literacy and MSME business sustainability. Adequate financial literacy and the use of appropriate financial technology have a direct impact on the sustainability of MSME businesses so that they can compete in the market for a long time. MSMEs can carry out strategies to support business sustainability, namely through financial literacy and the use of fintech in their daily transactions. The implication for related parties is to be able to propose programs that can support the optimization of MSME business sustainability
Analisis Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Dalam Meningkatkan Pendapatan Asli Daerah Di Kota Tegal Jannah, Khullatul; Hetika, Hetika; Amaliyah, Fitri
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 2 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i2.13751

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis realisasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam meningkatkan Pendapatan Asli Daerah di Kota Tegal tahun 2017-tahun 2021. Metode kuantitatif dengan pendekatan deskriptif digunakan untuk menganalisis data. Cara pengumpulan data yang dipakai yaitu melalui pengamatan, interviu dan studi buku. Hasil penelitian ini mengatakan bahwa meskipun realisasi penerimaan PBB-P2 telah melebihi target namun realisasi penerimaan PBB-P2 tersebut belum optimal sehingga memberi dampak yang kurang baik untuk Pendapatan Asli Daerah yang diterima Kota Tegal. Setiap tahun penerimaan PBB-P2 sangat efektif dengan efisiensi rata-rata 103,59%. Perolehan penerimaan PBB-P2 berkontribusi terhadap pertumbuhan Pendapatan Asli Daerah Kota Tegal dengan rata-rata sebesar 8,08%.
ANALISIS TINGKAT LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI KOTA TEGAL Amaliyah, Fitri; Hetika
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.14480

Abstract

Financial literacy is the key to people achieving sustainable financial well-being and avoiding the risk of financial loss. Financial literacy can help owners reduce risk by diversifying assets and managing debt. The study aims to determine the influence of financial literacy on basic financial knowledge, deposits and credit, investment, and insurance on financial management in trading MSMEs in Tegal City. Meanwhile, the sampling technique using purposive sampling is a technique to determine research samples with certain considerations that aim to make the data obtained later more representative with a total sample of 40 MSMEs. The method of data collection in this study is a questionnaire. The hypothesis proposed was tested statistically using WarpPLS version 7.0. The results of the study found that 1) literacy about basic financial knowledge does not affect the financial management of MSMEs; 2) literacy about deposits and credit does not affect the financial management of MSMEs; 3) literacy about investment has a significant positive effect on the financial management of MSMEs; and 4) literacy about insurance does not have a significant effect on the financial management of MSMEs. This means that the worse the financial literacy about basic financial knowledge, deposits and credits, investment, and insurance, the more high-risk financial management of MSMEs will also have a high risk. The existence of a good understanding of financial literacy can minimize risks that are not cold and provide easy financing facilities from banks.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BPR KONVENSIONAL DENGAN BPR SYARIAH DI JAWA TENGAH Harjanti, Ririh Sri; Hetika, Hetika
Monex: Journal of Accounting Research Vol 10, No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i1.2067

Abstract

Tujuan Penelitian ini adalah untuk mengetahui hasil analisis perbandingan kinerja keuangan pada BPR Konvensional dengan BPR Syariah Di Jawa Tengah. Hal ini diteliti dalam rangka untuk memberikan informasi bagi perusahaan BPR maupun BPRS untuk lebih memotivasi dalam meningkatkan  kinerja keuangan dan memupuk persaingan lembaga perbankan yang sehat. Selain itu dapat dijadikan untuk refernsi bagi nasabah maupun calon nasabah dalam menggunakan lembaga perbankan khususnya BPR. Metode Penelitian yang digunakan pada penelitian ini adalah metode analisis deskriptif Kuantitatif. Metode deskriptif kuantitatif yaitu mencari data sekunder tentang kondisi laporan keuangan perusahaan BPR. Penelitian ini dianalisa dengan menggunakan alat analisa data statistik dengan program SPSS dengan melakukan Uji Independent T Test untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa sig (2 tailed) dari Equal Variances assummed atas variabel kinerja keuangan ROA  0,08 lebih besar dari  0,05 artinya H1 diterima bahwa Terdapat perbedaan rata-rata ROA BPR Konvensional dengan BPR Syariah Di Jawa Tengah. Hipotesis kedua (H2) diterima yang ditunjukkan bahwa sig (2 tailed) dari Equal Variances assummed atas variabel kinerja keuangan NPL 0,000 lebih kecil dari  0,05 artinya H2 diterima bahwa Terdapat perbedaan rata-rata NPL BPR Konvensional dengan BPR Syariah Di Jawa Tengah. Hipotesis ketiga (H3) ditolak yang ditunjukkan bahwa sig (2 tailed) dari Equal Variances assummed atas variabel kinerja keuangan LDR 0,557 lebih besar dari 0,05 , H3 ditolak dan Ho diterima artinya Tidak Terdapat perbedaan rata-rata LDR BPR Konvensional dengan BPR Syariah Di Jawa Tengah.
Implementasi Job Order Costing (JOC) dalam Penentuan Harga Pokok Produksi pada Cahaya Offset Printing Implementation of Job Order Costing (JOC) in Determining the Cost of goods manufactured in Cahaya Offset Printing Aqil, Musaffa; Hetika, Hetika; Amaliyah, Fitri
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6857

Abstract

Penelitian ini bertujuan untuk mendapatkan informasi tentang bagaimana Cahaya Offset Printing dalam menentukan harga pokok produksinya dan mencoba untuk mengimplementasikan metode job order costing sebagai instrumen dalam menghitung HPP pada Cahaya Offset Printing. Adapun metode analisis data yang digunakan melalui pendekatan kuantitatif yang bersifat deskriptif. Berdasarkan hasil penelitian bahwasannya penentuan HPP pada Cahaya Offset Printing belum sesuai dengan teori akuntansi biaya yaitu metode job order costing, sebab biaya yang dihitung hanya bahan baku dan tenaga kerja langsung saja tanpa menghitung BOP sehingga perhitungan HPP yang dilakukan Cahaya Offset Printing menghasilkan nilai yang lebih rendah dibanding dengan perhitungan menggunakan job order costing.
Analisis Pengelolaan Kas pada UMKM Amaliyah, Fitri; Yasmin, Arifia; Hetika
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2454

Abstract

Effective cashflow management is very important for the continuity and growth of Micro, Small, and Medium Enterprises (MSMEs). With good cash management, it will be able to avoid liquidity problems, be able to make the right strategic decisions and ensure business continuity in the long term. The purpose of this study is to find out the cash management of Convection MSMEs in Tegal Regency. The data collection method in this study is using observation and interviews. Meanwhile, the sampling technique uses random sampling of 9 MSMEs in the Adiwerna District area. The results of the study found that the cash management carried out by Convection MSME owners in the Tegal Regency area is still very minimal. This can be seen from the fact that most MSME owners have not planned, monitored or controlled cash. Of the MSMEs that manage cash, most have not done cash planning. In addition, the monitoring carried out on cash by most MSME owners is only limited to recording cash receipts and cash expenditures in a simple way, namely recording in books alone is not in accordance with applicable accounting standards. Furthermore, the control carried out by MSMEs is also only limited to not giving too much receivables to customers and carrying out a strategy of providing discounts when their business experiences a decline in sales. This is due to the lack of financial literacy knowledge in managing their finances, especially in compiling financial reports
Co-Authors Abd. Rasyid Syamsuri Ajeng Anindita Akmalus Sidqi Albiri Yusuf AMALIYAH, FITRI Andri Widianto Anindita, Ajeng Anita K Anita Karunia Anita Karunia Aqil, Musaffa Arief Zul Fauzi Arifia Aryanto Aryanto Aryanto Ayu Shauma Fitriyani Bahri Kamal, Bahri Dewi Kartika Dewi Kartika Dewi Kartika Dian Kusuma Wardhani Dian Mufdiarto Dwi Rahmadiana, Ghea Erni Unggul Sedya Utami Erni unggul Sedya Utami Erni Unggul SU Faidah, Yusri Anis Fani Eldiana Farida Ida Farida, Ida Febriyanti Nur Izzati Fitri Amaliyah Fitri Amaliyah Ghea Dwi Rahmadiana Hapsari, Fairuz Lerian Puspita Harjanti, Ririh Sri Hartini, Made Laksi Sena Hesti Widianti Hikmatul Maulidah Hikmatul Maulidah Humaira, Hanna Ida Farida Ida Farida Ida Farida Ida Farida Ida Farida Ika Pratiwi Iqmarina Iqmarina Jannah, Khullatul Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati, Krisdiyawati LILIK ROHMAWATI, LILIK Mareta, Alvionida Filda Sari Maulidah, Hikmatul Nurul Mahmudah Nurul Mahmudah Nurul Mahmudah Priatnasari, Yeni Prihandoyo, Teguh Putri Agustin Ririh Sri Harjanti Ririh Sri Harjanti Ririh Sri Harjanti Ririh Sri Harjanti Sedya Utami, Erni Unggul Sri Harjanti, Ririh Sri Murwanti Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Tanty, Hanifah Putri Teguh Prihandoyo Yasmin, Arifia Yeni Yeni Priatna Sari Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna Yeni Sari Yudiansyah, Ari Yusri Yusri Anis Faidah Yusuf, Albiri