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All Journal JURNAL PENDIDIKAN TAMBUSAI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Makom, Maharani Rona
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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STRATEGI PENGEMBANGAN KOMPETENSI PELAKU USAHA UMKM MENUJU KEBERLANJUTAN USAHA Makom, Maharani Rona; Adhiani, Budhi; Sumanto, Sumanto; Mardinawati, Mardinawati; Santosa, Teguh Budi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 7, No 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v7i1.5508

Abstract

This study aims to analyse business profile factors through human resource profiles, ICT skills, external environmental support and financial literacy skills that affect business sustainability. The research was conducted using a qualitative research design. The data collection method used interview techniques with five informants from MSME actors in Manding Village, Temanggung, Central Java and triangulated sources to analyse the validity of the data. The results of this study show a description of the condition of business management in Manding Village, Temanggung seen from the profile of SME resources, competence in using ICT, external support and financial literacy. From the interview results, it can be seen that there is still a lack of training intensity, business socialisation assistance, especially related to marketing, technology use and business financial management. Employees only focus on the production process and product manufacturing. There is still a lack of competence in the use of ICT and business financial management. Currently, MSME players in Manding Village, Temanggung still rely on their own capital because there is no capital assistance, incentives or business management facilities from related agencies. The implications of this research are expected to be a consideration for the government to improve the competence of MSME entrepreneurs through training and financing.
Asah, Asih dan Asuh Ketahanan Ekonomi Keluarga Melalui Usaha Minyak Atsiri Putri, Alvianita Gunawan; Windawati, Atif; Makom, Maharani Rona; Eviyanti, Novitasari; Pertiwi, Dian
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12272

Abstract

Tujuan penelitian ini yaitu mengevaluasi asah, asih dan asuh ketahanan ekonomi keluarga melalui Usaha Minyak Atsiri. Metode penelitian yang digunakan yaitu studi kasus dengan pendekatan kualitatif menggunakan metode deskriptif. Hasil penelitian menunjukkan bahwa menjalankan usaha minyak atsiri dengan sikap moral asah, asih, dan asuh meningkatkan ketahanan ekonomi keluarga dengan meningkatnya kepedulian, kesopanan, peningkatan kemampuan diri hingga mampu mengelola ekonomi keluarga. Asah, Asih dan Asuh Ketahanan Ekonomi Keluarga melalui Usaha Minyak Atsiri menjadi suatu kebaruan. Dampak Covid-19 melalui Asah, Asih dan Asuh menjadi keteladanan yang baik dikembangkan dalam keluarga. Maka, tata krama, unggah ungguh, empati, tanggung jawab, disiplin, kreatif, mengesampingkan ego dapat diterapkan.
Pengukuran Earning Per Share Pada Jakarta Islamic Index 70 Astutik, Dwi; Kusuma, Septian Yudha; Makom, Maharani Rona; Sudarman, Sudarman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

Viewed from the fundamental aspect, in 2018-2019 there was a decrease in cash changes in JII70 shares (-1.42%), in 2020 it increased (2.09%), but in 2021 there was another decrease of -0.57%. The amount of investment has decreased (-0.04%), in 2020 it increased by 1.57% but in 2021 it will decrease again (-1.34%). Liquidity, which increased slightly from 2018-2019 (0.01%) and increased again in 2020 by 0.03% to 2021 by 0.11%. It is interesting to study that the development of the company's ability to provide earnings per share during the Covid-19 pandemic has a relatively positive value (especially in 2020-2021). Novelty: this testing technique uses multiple linear regression least suare based on research with a qualitative design. Purpose: to examine the effect of changes in cash, investment and liquidity on earnings per share. Method: the research design was carried out using a quantitative approach. The population was determined by companies registered on JII70 for 2018-2021 (70 companies). Based on the purposive sampling method, 36 companies were obtained for 4 (three) years (144 data studied). The test uses the least suare multiple linear regression technique. Results: cash changes have no effect on earnings per share, investment has a negative effect and liquidity has a positive and significant effect on earnings per share.
Co-Authors Adhiani, Budhi Alvianita Gunawan Putri Dian Pertiwi Dwi Astutik Eviyanti, Novitasari Mardinawati, Mardinawati Santosa, Teguh Budi Septian Yudha Kusuma Sudarman Sudarman Sumanto Sumanto Windawati, Atif