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All Journal Journal of Accounting Science JURNAL BISNIS & AKUNTANSI UNSURYA BALANCE: Economic, Business, Management and Accounting Journal Buletin KKN Pendidikan Warta LPM International Research Journal of Business Studies
Kartikasari, Evi Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences Other

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The Moderation Role of Government Policy on the Effect of Intellectual Capital on the Performance of Small and Medium Enterprise Indira, Irma; Kartikasari, Evi Dwi; Sulton, Muhammad; Priyatna, Deddy; Prasetyo , Haris
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1650

Abstract

The objective of this study is to test 1)whether the performance of SMEs in Kramat Mengare Village can be influenced by human capital, 2) the influence of technology capital on the performance of SMEs in Kramat Mengare Village, 3) government policies that moderate the influence of human capital on the performance of SMEs, and 4) government policies that moderate the influence of technology capital on the performance of SMEs. In this study, the sample was 200 respondents from SMEs in Kramat Mengare Village, and the data collected using purposive sampling was used in this study. The measurement used the Likert scale to obtain primary data in this study. The analytical method used in this study uses Structural Equations Modeling with PLS 3.2.7. The study's validity and reliability test results show that the data obtained are valid and reliable. Hypothesis testing in PLS 3.2.7 shows the results that SMEs of Mengare Village can be influenced by human capital and technological capital and the performance of SMEs Kramat Mengare Village cannot be influenced by human capital and technological capital which is moderated by government policy. This research has implications especially for SMEs in the village who are aware of the importance of technology for business development and are aware of their ability to quality products and the importance of government policies in supporting SMEs
Pengenalan Kebudayaan Indonesia Melalui Boanding Literasi SB Hulu Kelang Malaysia Fauziyah, Ana Fatwa; Amalia, Nur; Kartikasari, Evi Dwi
Buletin KKN Pendidikan Vol. 4, No. 2, Desember 2022
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/bkkndik.v4i2.20449

Abstract

Setiap anak memiliki hak untuk belajar tanpa memandang terlahir dari orang tua siapa. Anak Tenaga Kerja Indonesia (TKI) pun yang bekerja di luar negeri juga memiliki hak untuk belajar pada umumnya. Banyak faktor yang menjadi penghambat anak TKI luar negeri tidak dapat bersekolah salah satunya minimnya sekolah Indonesia yang ada di luar negeri. Pengabdian Kuliah Kerja Nyata (KKN) ini terlaksana di Sanggar Bimbingan Hulu Kelang Malaysia kurang lebih hampir satu bulan. Program pengabdian ini bertujuan untuk meningkatkan literasi dasar dan pengenalan kebudayaan Indonesia kepada anak-anak yang ada di SB Hulu Kelang. Mitra dalam pengabdian ini ialah dari pengurus SB Hulu Kelang yaitu Persatuan Pembela Rakyat Kerinci di Malaysia (PPRKM) dan salah satu PTMA di Indonesia yaitu dari UM Sindenreng Rapang. Pengabdian ini menggunakan metode observasi, pendidikan masyarakat, dan advokasi. Pengabdian ini diterapkan dengan nama program SECARA (Sehari Ada Acara) yang memfokuskan anak untuk mecapai target kemapuan literasi dan pengenalan budaya Indonesia. Hasil yang didapat anak-anak mengalami peningkatan dalam hal literasi dasarnya dan anak-anak semakin mengenal budayanya yaitu budaya Indonesia.
Peningkatan Motivasi Belajar melalui Program Pendampingan Pembelajaran Bagi Siswa Sanggar Belajar PPWNI Klang Malaysia Subekti, Nur; Syah, Muhammad Fahmi Johan; Jariono, Gatot; Kartikasari, Evi Dwi; Pramudya, Redondo Sakti Adi; Bahri, Andi Syamsul; Kuswanty, Nur Helny
Warta LPM WARTA LPM, Vol. 26, No. 3, Juli 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v26i3.1613

Abstract

Limited access to formal education coupled with the lack of teaching staff at the Sekolah Indonesia Kuala Lumpur (SIKL) study center has an impact on the decreased interest and motivation to study for children of migrant workers, especially those at the Pusat Pendidikan Warga Negara Indonesia (PPWNI) in the Klang region of Malaysia. This community service activity aims to help teachers at PPWNI Klang increase student learning motivation. Community service activities take the form of student learning assistance by involving Muhammadiyah Surakarta University students who take part in the Overseas KKN-Dik program. The learning methods applied during the learning assistance activities consist of 5 (five) stages, namely: (1) direct learning assistance to students on some subject matter which most students find difficult to understand, such as subjects: Mathematics, English, Science, and Physical Education; (2) discussion and question and answer; (3) Ice Breaking; (4) the method of giving interesting and fun quizzes to motivate student learning that is oriented towards the subject matter; and (5) giving rewards in the form of praise (oral) or gifts (goods). The results of this community service activity showed an increase in students' interest and motivation in learning, in addition to the observational data on 50 randomly selected students stated that learning assistance by involving students provided inspiration and students' interest in the world of education so that all students were interested in continuing their studies. higher education level. In addition, students increasingly understand the importance of education, especially in achieving future goals.
PERAN RETURN ON ASSET DALAM MEMODERASI PENGUNGKAPAN CSR DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN JASA TELEKONUMIKASI Ainiyah, Royatul; Kartikasari, Evi Dwi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9, No 2 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i2.1283

Abstract

Dunia Bisnis selalu menjadi trending topik saat kita membeicarakan kemakmuran dan kesejahteraan masyarakat. Kesejahteraan masyarakat dapat terwujud jika lapangan pekerjaan tersedia dengan cukup. Perusahaan yang mampu menyediakan lapangan pekerjaan harus selalu survive dan mampu going concern, salah satunya yaitu dengan meningkatkan nilai perusahaannya. Perusahaan yang dinilai akan tetap survive di era saat ini adalah perusahaan jasa telekomunikasi karena sangat erat jika dikaitkan dengan kebutuhan era digital. Beberapa peristiwa terkait CSR, Pertumbuhan aset perusahaan dan return on aset serta hasil penelitian terdahulu yang berbeda pendapat membuat peneliti tertarik untuk meneliti kembali. Tujuan dilakukan peneitian ini yaitu untuk mengetahui pengaruh pengungkapan CSR dan pertumbuhan aset terhadap nilai perusahaan yang dimoderasi oleh Return on asset pada perusahaan jasa telekomunikasi. Penelitian ini dilakukan pada perusahaan jasa telekomunikasi yang terdaftar di Bursa Efek Indonesia, menggunakan data sekunder selama tahun 2017,2018,2019, 2020, 2021 dan 2022. Jenis penelitian yang digunakan secara deskriptif kualitatif. Hasil penelitian menunjukkan dari ke lima hipotesis yang diajukan ada satu hipotesis yang ditolak.  Keywords: Nilai Perusahaan, Return on aset, CSR, Pertumbuhan Aset
Factors Inhibiting the Application of SAK-EMKM in Financial Report on MSMEs Kartikasari, Evi Dwi; Yanto, Yanto; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid; Binti Zainuddin, Siti Afiqah
International Research Journal of Business Studies Vol. 17 No. 1 (2024): April - July 2024
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.17.1.83-92

Abstract

The existence of MSMEs can be believed to reduce unemployment and crime rates in the community so MSME empowerment needs to be improved properly. Most of the residents of Sambeng Village are MSME actors, but in their MSME activities, only 3.02% have business licenses. Policies related to obtaining capital with government facilities, namely low-interest credit, require financial reports that comply with the SAK-EMKM standards. This study aims to explore more deeply the implementation of SAK-EMKM in MSME financial reports. The method is descriptive qualitative with primary data sources. A sample of 95 based on purposive sampling. The results of the study showed that many MSMEs in Sambeng District have not implemented financial reports by SAK-EMKM, namely 73% of 95 respondents. Factors that hinder MSME actors from implementing EMKM-SAK are education, literacy, and capital sources. Based on the questionnaire, MSME actors whose capital sources are loans from banks that implement EMKM-SAK and for their capital, on average do not implement.
Urgensi BUMDes dan Optimalisasi Pemanfaatan Aset Desa Dalam Rangka Peningkatan Pendapatan Desa: Kajian Empiris di Desa Pule Kecamatan Modo Kartikasari, Evi Dwi; Indira, Irma; Darianto, Darianto; Hakim, Muammar Aminul; Prasetya, Dicky Eka
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 1 (2023): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.16040

Abstract

ABSTRACTThe presence of BUMDes is considered very important, but in fact, the company of BUMDes in Pule Village should have run better. The initial survey informed that various Pule village assets were detected to be capable of generating village income but needed to be managed optimally. This research uses a qualitative descriptive research type with a case study approach. The research focuses on the urgency of BUMDes and optimizing the management of village assets managed by BUMDes to assess the increase in village income that may be obtained by evaluating the APBDes. The researcher made observations and recorded the procedures for managing village assets by BUMDes Pule Village by interviewing informants and including comments on other supporting documents, namely in the form of financial reports for each BUMDes Pule Village business unit. Five informants or keymen in this study consisted of village secretaries, BUMDes directors, and BUMDes business unit management representatives. The purpose of this study is to describe the reasons for the existence of BUMDes, why it is significant for the village, how to form a good BUMDes according to law No. 6 of 2014, and what strategies can be carried out by villages to increase village income through optimizing the utilization of village assets. ABSTRAKKehadiran BUMDes dirasa sangat penting, namun pada kenyataanya kehadiran BUMDes di Desa Pule belum berjalan sebagaimana harusnya. Survey awal menginformasikan bahwa terdapat berbagai asset desa pule yang terdeteksi mampu menghasilkan pendapatan desa namun belum dikelola secara maksimal. Penelitian ini menggunakan jenis penelitian deskriptif  kualitatif dengan pendekatan  studi kasus. Fokus penelitian pada urgensi BUMDes dan optimalisasi pengelolaan aset desa yang dikelola oleh BUMDes untuk dapat  mengkaji peningkatan pendapatan desa yang mungkin dapat diperoleh dengan mengevaluasi APBDes. Peneliti melakukan pengamatan dan mencatat mengenai tatacara pengelolaan aset desa oleh BUMDes Desa Pule dengan cara wawancara pada informan dan menyertakan pengamatan pada Dokumen lain sebagai pendukung, yaitu berupa laporan keuangan setiap unit usaha BUMDes Desa Pule. Informan atau Keyman dalam penelitian ini berjumlah lima orang yang terdiri dari sekertaris desa, direktur BUMDes dan perwakilan pengelola unit usaha BUMDes. Tujuan dari penelitian ini untuk menguraikan alasan keberadaan  BUMDes  mengapa sangat penting bagi desa, Bagaimana Pembentukan  dari BUMDes yang baik sesuai  peraturan undang – undang no 6 tahun 2014, serta Bagaimana strategi yang dapat dilakukan desa dalam rangka peningkatan pendapatan desa melalui optimalisasi pemanfaatan asset desa.
Co-Authors Ainiyah, Royatul Bahri, Andi Syamsul Binti Zainuddin, Siti Afiqah Darianto, Darianto Dedyansyah, Achmad Farid Fauziyah, Ana Fatwa Gatot Jariono Hakim, Muammar Aminul Indira, Irma Kuswanty, Nur Helny Muhammad Fahmi Johan Syah Nur Amalia Nur Subekti Pramudya, Redondo Sakti Adi Prasetya, Dicky Eka Prasetyo , Haris Priyatna, Deddy Rodhiyah, Ma’rufatur Sulton, Muhammad YANTO YANTO