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PENGARUH KINERJA KEUANGAN TERHADAP SISTEM INFORMASI AKUNTANSI (SIA) PADA USAHA KECIL MENENGAH (UKM) DI BANDAR LAMPUNG Sari, Meita Sekar; Sugiyani, Sugiyani
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3769

Abstract

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.
Pengaruh Kinerja Keuangan terhadap Sistem Informasi Akuntansi (SIA) pada Usaha Kecil Menengah (UKM) di Bandar Lampung Sari, Meita Sekar; Sugiyani, Sugiyani
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3769

Abstract

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.
LITERASI AKUNTANSI DALAM PENGELOLAAN KEUANGAN UMKM Warisi, Darwin; Sari, Meita Sekar; Yapan, Ulfa Fitriyani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.32634

Abstract

Literasi akuntansi dibutuhkan oleh pelaku UMKM untuk mendukung pengelolaan keuangan usaha dan pada akhirnya memperoleh keunggulan daya saing. Literasi akuntansi dilakukan di Desa taman baru, untuk para pelaku UMKM. Literasi akuntansi dilengkapi dengan pelatihan dalam penyusunan laporan keuangan dan pemahaman atas siklus akuntansi UMKM. Hasil kegiatan pengabdian kepada masyarakat mendapatkan pemahaman akuntansi dan kesadaran pengelolaan keuangan meningkat dari sebelumnya.
MARKETING DIGITAL DAN FOTO PRODUK DODOL MANGROVE HASIL OLAHAN KELOMPOK PKK DESA PAHAWANG Silvia, Dewi; Salma, Nur; Yulistina, Yulistina; Sari, Meita Sekar; WA, Shinta Merinda
Jurnal Pengabdian UMKM Vol. 3 No. 1 (2024): Januari
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v3i1.56

Abstract

Produk makanan olahan mangrove telah banyak dikelola oleh masyarakat pesisir. Akan tetapi Beberapa permasalahan yang dikemukan oleh ibu-ibu PKK Desa Pahawang, promosi yang mereka lakukan masih sangat terbatas dan cenderung dipasarkan hanya pada kenalan tertentu karena belum pahamnya dalam memasarkan produk melalui pemasaran online, belum paham cara promosi yang efektif dan belum memahami peluang promosi digital yang telah berkembang saat ini, selain itu juga ibu-ibu PKK Desa Pahawang belum mampu mengambil foto produk dengan baik dan menarik. Metode yang digunakan adalah penyuluhan dan tanyajawab. Diharapkan dengan pemahaman marketing digital dan Foto Produk yang baik, Kelompok PKK Desa Pahawang akan semakin mampu meningkatkan penjualan dan menambah pendapatan bagi Kelompok PKK Desa Pahawang.