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All Journal Infestasi Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Journal of Community Practice and Social Welfare (JaCiPS) Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Pengabdian Bukit Pengharapan Jurnal Akuntansi
Oktariani, Fitri
Fakultas Ekonomi Dan Bisnis, Universitas Ma Chung (Villa Puncak Tidar N-01, Malang 65151)
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Permintaan Investor dan Karakteristik Keuangan terhadap Keputusan Pembayaran Dividen Imelia Carolina Tedja; Tarsisius Renald Suganda; Fitri Oktariani
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2528

Abstract

Dividend payment decision is an essential policy of companies to provide investors’ expectation of investment returns. This research is aimed to prove the catering theory of dividend and financial characteristics affecting corporate decisions in dividend payments. The study was conducted on a manufacturing company published on the Indonesia Stock Exchange (IDX). Analyzing the prediction of catering theory and financial analysis of companies in making dividend payments is conducted using the logistic regression method. This research is a quantitative research and moreover manufacturing companies as research sample were used from 2014 to 2018. Financial statements were obtained from the Indonesia Stock Exchange (IDX). The result of this study indicated that investors’ demand has positive effect on dividend payment decisions. Hence, companies consider catering in dividend payment decisions. While corporate financial characteristics such as free cash flow have positive effect on dividend payment decisions, profitability has no influence on dividend payment decisions and moreover, leverage has a negative influence on dividend payment decisions. Keywords: Catering Theory, Investor Demand, Free Cash Flow, Profitability, Leverage
Analysis and Preparation of Financial Statements at The Lust Coffee & Co Based on Financial Accounting Standards Sondakh, Aisvaryachandra Philea; Sutrisna, Alysha Iswanti; Sentosa, Sammy Gerald; Susilo, Yenita; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam; Pratama, Bagas Brian
Journal of Community Practice and Social Welfare Vol. 5 No. 1 (2025): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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Abstract

Cafes are currently becoming a trend in Indonesian society, especially among young people. Cafes are not only places to enjoy coffee but also to gather, hold meetings, do assignments, and even work. As we know, many people are now participating in the cafe industry. Opening a cafe has become an alternative many people take to start their businesses, leading to a proliferation of new cafes. However, in reality, Micro, Small, and Medium Enterprises (MSMEs) like cafes still face many challenges, particularly in financial record-keeping. Therefore, our group conducted an analysis of one cafe, The Lust Coffee & Co, to identify what we could do to address the issues there. This analysis and preparation of financial statements were carried out to fulfill an assignment for the Entrepreneurship Accounting course. Information was collected through direct interviews. From the interviews, it was found that The Lust Coffee & Co utilizes social media for promotion and leverages technological advancements to distribute its products. However, there were also several human errors in the financial reports. To address these issues, our group assisted by creating a financial statement template, hoping to help the business continuity process. We also demonstrated how this template could be applied in the financial statements for one year, from April 2023 to March 2024. The results of the research and the series of activities conducted by the group showed that The Lust Coffee & Co was quite helped in the financial recording process.
PENDAMPINGAN PENGELOLAAN SISTEM AKUNTANSI UNTUK PENINGKATAN INFORMASI KEUANGAN PADA TRIPEL 8 CAR WASH MALANG Lituhayu, Anagata Salsabila; Melinda, Debby; Wachyudi, Stefanny; Junaidi, Thitania Chatrine; Pratama, Bagas Brian; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.406

Abstract

This community service activity was carried out against the backdrop of the importance of good accounting management in supporting entrepreneurship, especially for small and medium enterprises such as Tripel 8 Car Wash in Malang. The purpose of this activity is to improve the understanding and skills of accounting management for the owners and employees of Tripel 8 Car Wash, so they can manage business finances more efficiently and accurately. The methods of implementing the activities include training and direct assistance conducted through joint discussions and consultation sessions. The results of the activity showed a significant increase in the ability of Tripel 8's owners to record financial transactions, prepare financial statements, and understand basic accounting and entrepreneurship concepts. Additionally, this assistance also demonstrated an increased awareness of the importance of good financial management in supporting business success. The conclusion from this activity is that accounting training and assistance can have a positive and tangible impact on financial management and entrepreneurial development in small and medium enterprises such as Tripel 8 Car Wash. This activity also reinforces the importance of good accounting management as a key factor in business success.
PENDAMPINGAN PENCATATAN USAHA UNTUK UNIT USAHA KIT PANDERMAN Christiawan, Giovanni; Helios, Christover; Jedija, Jehu; Jonathan, Peter; Pratama, Bagas Brian; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.407

Abstract

The business recording assistance for Kit Panderman was written and conducted to fulfill the course requirements for Accounting for Entrepreneurship and to help the business unit calculate its total expenses and revenues. The purpose of this activity is to provide assistance in accounting recording, so they can manage their finances better and make accurate business decisions. The implementation method includes direct teaching and counseling at the business location and through online media. The results show that the implementation of financial recording templates helps business owners in recording daily expenses, revenues, and systematically calculating profit or loss. Initial challenges faced, such as understanding cost recording, can be overcome through continuous assistance. Overall, the business owners felt helped by the template, which allowed them to have a clearer view of their financial condition and improve their operational efficiency. In conclusion, this assistance activity successfully improved Kit Panderman's financial management capabilities and reduced errors in their financial recording.
PENDAMPINGAN KEUANGAN SEBAGAI UPAYA PENINGKATAN KAPASITAS KEUANGAN PADA UMKM KANTIN JAJANKU Clarissa, Felicia; Hendriyanto, Felensia Clara Santa; Wijaya, Leona Amelia; Wijaya, Steffany Natalie; Cahyadi, Rino Tam; Oktariani, Fitri; Pratama, Bagas Brian; Anugrah, Audito Aji
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 2 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i2.55623

Abstract

Kantin Jajanku merupakan UMKM (Usaha Mikro Kecil Menengah) yang kegiatannya berfokus untuk mengolah bahan pangan menjadi santapan nikmat di kalangan kantin Universitas Ma Chung. Lokasi usaha Kantin Jajanku ini beralamat di wilayah kecamatan Dau, kota Malang. Usaha Kantin Jajanku belum membuat laporan keuangan selama kegiatan operasionalnya sehingga Kantin Jajanku kesulitan dalam mengevaluasi kinerja usaha mereka. Oleh karena itu dilakukan pendampingan kepada pihak Kantin Jajanku ini agar pemilik ataupun karyawan Kantin Jajanku mampu dalam membuat laporan keuangan. Metode pendampingan ini dilakukan dengan cara sosialisasi pembuatan laporan keuangan secara sederhana melalui excel dan implementasi langsung menjadi sebuah laporan keuangan. Hasil akhir yang diperoleh adalah adanya respon kinerja keuangan yang positif dan keberhasilan penentuan strategi usaha sebagai akibat pelaksanaan proses pendampingan. Evaluasi softskill dan hardskill yang dilakukan yaitu dengan observasi / pengamatan langsung dan wawancara offline terhadap pemilik Kantin Jajanku.
Co-Authors Anugrah, Audito Aji Audito Aji Anugrah Aulia Fuad Rahman AUREL SEPTIAN CHRISTPRATAMA Ayu, Regina Diah Retno Cesatyanegara, Nadine Ranisyademas Hawidiajati Christiawan, Giovanni Clarissa, Felicia Damara, Devina Djie, Jonathan Felizio Febriawan, Shculastica Brilian Milen Flavian Naretius Gunawan Gracia Agata Halim, Dorothy Srikandi Helios, Christover Hendriyanto, Felensia Clara Santa Imelia Carolina Tedja Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Lembut, Putu Indrajaya Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Muhammad Nurtanto Mulachela, Zaenab Syahrbanu Mutohhari, Farid NUR KHOLIFAH Peter Jonathan Pratama, Bagas Brian Resi Sepsilia Elvera Rhenaldy Pius Wicaksono Rino Tam Cahyadi, Rino Tam satya, Danang Sentosa, Sammy Gerald Setia Andrew Nugraha Sondakh, Aisvaryachandra Philea Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti SUTRISNO Tarsisius Renald Suganda Tarsisius Renald Suganda Wachyudi, Stefanny Wibowo, Aris Eko Wijaya, Leona Amelia Wijaya, Steffany Natalie Yuswanto Yuswanto