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<![CDATA[INVESTASI DALAM SAHAM & OBLIGASI DAN MEMINIMALISASI RISIKO SEKURITAS PADA PASAR MODAL INDONESIA ]]>
<![CDATA[Mudjiyono, Mudjiyono]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 4 No 2 (2012): VOLUME 4 NOMOR 2 EDISI JUNI 2012 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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<![CDATA[Monetary manager as one who have accountability in arranging company fund traffic have to can be optimal of usage of fund. Its meaning don't there is out of job cash. Cause otherwise hence company will experiencing of many loss. Company will lose many opportunity and opportunity of beneficial business. There are some way of to exploit excess of all fund of advantage mengais, one of them [pass/through] invesment in the form of obligation or share. Advantage obtained from part of alloted dividend as according to and also capital or shares of stock his. Other advantage can in the form of management control that is rights determine policy of company bought. Management Control obtained by if ownership of tired share amount of majority. Primary factor causing share price is different perception from each investor as according to got information. In the world of effort, each; every us do/conduct invesment hence the invesment will always contain return or advantage and risk. High lower investor attitude him to risk base on the inve stor preferensi to risk.]]>
<![CDATA[TINJAUAN PENGARUH ALIRAN KAS SEBELUM DAN SAAT COVID-19 PADA CV. CENDANA MULIA TAHUN 2019 - 2020 ]]>
<![CDATA[Mudjiyono Mudjiyono]]>;
<![CDATA[Endang Dwi W]]>;
<![CDATA[Mukhammad Nawawi Ja’far]]>;
<![CDATA[Praditya Dewi Arumsari]]>
<![CDATA[ SEGMEN Jurnal Manajemen dan Bisnis Vol 17, No 3 (2021): SEGMEN Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[FE Program Studi Manajemen ]]>
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DOI: 10.37729/sjmb.v17i3.7491
<![CDATA[Pandemi Covid-19 menyebabkan penurunan aktivitas ekonomi dan keterbatasan mobilitas barang dan jasa, sehingga pemerintah membuat kebijakan Pembatasan Sosial Berskala Besar (PSPB) yang pada akhirnya memukul pendapatan perusahaan dan masyarakat. Akibatnya pemutusan hubungan kerja (PHK) dan pemutusan hubungan kerja karyawan terjadi di beberapa perusahaan, khususnya di CV Cendana Mulia. Penelitian ini bertujuan untuk menemukan bukti empiris tentang Pengaruh Penjualan dan Arus Kas terhadap Laba Bersih Perusahaan selama Pandemi Covid-19. Metode pengumpulan data yang digunakan adalah metode dokumentasi, wawancara, dan observasi. Penyajian data menggunakan metode deskriptif kualitatif. Metode analisis data menggunakan analisis kualitatif Hasil observasi menunjukkan bahwa terjadi penurunan penerimaan kas sebesar Rp130.578.386 pada tahun 2020 pada masa Pandemi Covid-19 dibandingkan sebelum adanya covid-19. Pendapatan jasa turun Rp16.826.000, pendapatan suku cadang turun Rp106.011.000, pendapatan non operasional turun Rp6.677.906, pendapatan lain-lain turun Rp1.063.480.Kata kunci: Penjualan, Arus Kas, Laba Bersih]]>
<![CDATA[ANALISIS PRIORITAS PENGGUNAAN DANA DESA SEBELUM DAN PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Endang Dwi Wahyuningsih]]>;
<![CDATA[Mudjiyono Mudjiyono]]>;
<![CDATA[Siti Ainul]]>;
<![CDATA[Dwi Astutik]]>
<![CDATA[ SEGMEN Jurnal Manajemen dan Bisnis Vol 17, No 3 (2021): SEGMEN Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[FE Program Studi Manajemen ]]>
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DOI: 10.37729/sjmb.v17i3.7493
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis prioritas penggunaan Dana Desa sebelum dan selama pandemi covid-19. Pengelolaan APBDes dalam masa pandemic Covid – 19 boleh digunakan untuk penanggulagan akibat dampak pandemi Covid – 19. Dana desa diharapkan mampu digunakan untuk jaring pengaman sosial berupa bantuan langsung tunai, padat karya desa dan penguatan ekonomi desa. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui wawancara dengan pihak-pihak yang dapat memberikan informasi tentang Prioritas penggunaan Dana Desa sebelum dan selama Pandemi Covid-19 di Desa Nyatnyono Kecamatan Ungaran Barat Kabupaten Semarang. Hasil penelitian ini menunjukkan adanya perubahan prioritas penggunaan Dana Desa sebesar 90% dengan mengacu pada Peraturan Menteri Desa Nomor 11 Tahun 2019 dan melalui musyawarah perubahan anggaran.Kata kunci: dana desa, alokasi prioritas dana desa untuk covid 19]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Daerah ]]>
<![CDATA[Mudjiyono Mudjiyono]]>
<![CDATA[ Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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<![CDATA[The government is required to make financial reports that are useful for users of external and internal financial statements. The prepared report must be comprehensive as a form of accountability that will be examined by the Supreme Audit Agency (BPK). The results of previous studies related to the effect of the presentation of regional financial statements and the accessibility of financial statements to the accountability of regional financial management showed diverse capabilities among regions. Most of the regional governments obtain a percentage below 50%, which means that the presentation of regional financial statements and accessibility of financial statements is less able to express accountability in regional financial management. This has become a problem for some local governments because the systems and reporting that have been there have not been conducive in this direction.Samples that met the requirements were 51 respondents who were executors of financial management directly at the Regional Work Unit of the Central Java Provincial Government. The sampling technique in this study used purposive sampling. The analytical tool used is multiple linear regression analysis. The test results show empirical evidence that: 1. The presentation of financial statements significantly influences the accountability of regional financial management. 2. Accessibility of regional financial reports does not significantly influence the accountability of regional financial management. 3. Accounting information systems significantly influence the accountability of regional financial management.]]>
<![CDATA[Analisis Penerapan SAK-ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) pada Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “Manfaat” LPMP Jawa Tengah ]]>
<![CDATA[Mudjiyono Mudjiyono]]>
<![CDATA[ Jurnal Bingkai Ekonomi (JBE) Vol 5 No 1 (2020): Jurnal Bingkai Ekonomi (JBE) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jbe.v5i1.14
<![CDATA[This study aims to find and test the rules of the Entity without Public Accountability (SAK-ETAP) Financial Accounting Standards set by the Indonesian Institute of Accountants (IAI) and which is enacted in the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 12/per/M.KUKM/IX/2015 concerning Cooperative Accounting Guidelines that are applied factually to KPRI "Manfaat" of Central Java LPMP. Type and Design This research is a qualitative descriptive study, namely the type of research that uses primary data in the form of financial report documents and interviews with management KPRI "Manfaat" and parties from the Cooperative and Micro, Small and Medium Enterprises of Semarang City. In order to make deeper information about the policies used in the preparation of financial statements. The results of this study, the researchers draw the conclusion that recording the financial bookkeeping of KPRI "Manfaat" of the Central Java LPMP has generally been good enough but has not applied the SAK-ETAP regulations stipulated by IAI and has not implemented legislation in accordance with the Regulation of the Minister of State for Cooperatives and Small Businesses and Menengah Republik Indonesia No.12/per/M.KUKM/IX/2015.]]>
<![CDATA[Penyusunan Laporan Keuangan Sesuai Standar bagi Pelaku UMKM ]]>
<![CDATA[Endang Dwi Wahyuningsih]]>;
<![CDATA[Sudarman Sudarman]]>;
<![CDATA[Hani Krisnawati]]>;
<![CDATA[Mudjiyono Mudjiyono]]>;
<![CDATA[Praditya Dewi A]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT SISTHANA Vol. 2 No. 2 (2020): Desember : Jurnal Pengabdian Kepada Masyarakat Sisthana ]]>
Publisher : <![CDATA[Stikes Kesdam IV/Diponegoro Semarang, Indonesia ]]>
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DOI: 10.55606/pkmsisthana.v2i2.170
<![CDATA[Pertumbuhan ekonomi Kabupaten Pekalongan yang semakin membaik, tidak diikuti dengan kesadaran warga dalam kepatuhan pembayaran pajak secara tepat waktu dan sesuai dengan penghasilannya. Hal tersebut dapat dilihat dari tingkat kepatuhan wajib pajak untuk melaporkan Surat Pemberitahuan Tahunan (SPT) pajak di KPP Pratama Pekalongan yang masih kurang. Melihat visi misi Kabupaten Pekalongan, memberikan suatu dorongan kepada masyarakat untuk terus meningkatkan potensi sumber daya yang ada, misalnya di bidang pertanian, perdagangan, perkebunan, bahkan di bidang pendidikan. Meningkatnya pemanfaatan potensi sumber daya akan menjadikan meningkatnya pertumbuhan ekonomi di Kabupaten Pekalongan. Peningkatan pertumbuhan ekonomi berkaitan dengan kesadaran dan kepatuhan warga Kabupaten Pekalongan terhadap pajak. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini diharapkan dapat memberikan pengenalan dan dorongan bagi para guru untuk mengenalkan dan menerapkan pentingnya melaksanakan kepatuhan perpajakan, baik terhadap sesama guru, pada siswa, maupun lingkungan sekitar.]]>
<![CDATA[Pengenalan Pajak dalam Kehidupan Sehari-Hari kepada Guru Bimbingan dan Konseling Anggota MGBK (Musyawarah Guru Bimbingan Konseling) Kab. Pekalongan di SMA Negeri I Wiradesa Pekalongan ]]>
<![CDATA[Mudjiyono Mudjiyono]]>;
<![CDATA[Sudarman Sudarman]]>;
<![CDATA[Hani Krisnawati]]>;
<![CDATA[Endang Dwi W]]>;
<![CDATA[Praditya Dewi A]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT SISTHANA Vol. 2 No. 1 (2020): Juni : Jurnal Pengabdian Kepada Masyarakat Sisthana ]]>
Publisher : <![CDATA[Stikes Kesdam IV/Diponegoro Semarang, Indonesia ]]>
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DOI: 10.55606/pkmsisthana.v2i1.171
<![CDATA[The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.]]>
<![CDATA[Sosialisasi Akuntansi Keuangan Desa di Desa-Desa Kecamatan Bancak Kabupaten Semarang ]]>
<![CDATA[Sudarman Sudarman]]>;
<![CDATA[Endang Dwi Wahyuningsih]]>;
<![CDATA[Mudjiyono Mudjiyono]]>;
<![CDATA[Hani Krisnawati]]>;
<![CDATA[Aniqotunnafiah Aniqotunnafiah]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT SISTHANA Vol. 2 No. 1 (2020): Juni : Jurnal Pengabdian Kepada Masyarakat Sisthana ]]>
Publisher : <![CDATA[Stikes Kesdam IV/Diponegoro Semarang, Indonesia ]]>
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DOI: 10.55606/pkmsisthana.v2i1.175
<![CDATA[Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.]]>
<![CDATA[LOKAKARYA PENINGKATAN PARTISIPASI REMAJA DALAM PENGEMBANGAN POTENSI DESA ]]>
<![CDATA[Endang Dwi Wahyuningsih]]>;
<![CDATA[Yetti Iswahyuni]]>;
<![CDATA[Praditya Dewi Arumsari]]>;
<![CDATA[Mudjiyono Mudjiyono]]>;
<![CDATA[Yoto Yoto]]>;
<![CDATA[Agustinus Wardi]]>;
<![CDATA[Purnomo Y.A]]>
<![CDATA[ Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 1 No. 4 (2022): Oktober : Jurnal Inspirasi Mengabdi Untuk Negeri ]]>
Publisher : <![CDATA[Universitas Maritim AMNI Semarang ]]>
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DOI: 10.58192/sejahtera.v1i4.607
<![CDATA[This community service aims as village development literacy for the Village Head, Village Officials and Village Youth. The workshop was held in Bandungan, Semarang Regency, and program implementation was carried out in 5 selected districts in Central Java Province. This activity is supported by LPPM ITB Semarang and Unicef, which is included in the Program for Handling Out of School Children in Central Java Province. Through the lecture method with visual media supporting devices and ending with a question and answer session, it is very effective in delivering material. This was shown by the enthusiasm of the participants in the question and answer interaction at the discussion forum.]]>
<![CDATA[Analisis Penerapan SAK-ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) pada Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “Manfaat” LPMP Jawa Tengah ]]>
<![CDATA[Mudjiyono Mudjiyono]]>
<![CDATA[ Jurnal Bingkai Ekonomi (JBE) Vol 5 No 1 (2020): Jurnal Bingkai Ekonomi (JBE) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jbe.v5i1.14
<![CDATA[This study aims to find and test the rules of the Entity without Public Accountability (SAK-ETAP) Financial Accounting Standards set by the Indonesian Institute of Accountants (IAI) and which is enacted in the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 12/per/M.KUKM/IX/2015 concerning Cooperative Accounting Guidelines that are applied factually to KPRI "Manfaat" of Central Java LPMP. Type and Design This research is a qualitative descriptive study, namely the type of research that uses primary data in the form of financial report documents and interviews with management KPRI "Manfaat" and parties from the Cooperative and Micro, Small and Medium Enterprises of Semarang City. In order to make deeper information about the policies used in the preparation of financial statements. The results of this study, the researchers draw the conclusion that recording the financial bookkeeping of KPRI "Manfaat" of the Central Java LPMP has generally been good enough but has not applied the SAK-ETAP regulations stipulated by IAI and has not implemented legislation in accordance with the Regulation of the Minister of State for Cooperatives and Small Businesses and Menengah Republik Indonesia No.12/per/M.KUKM/IX/2015.]]>
