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All Journal Jurnal Pendidikan Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat
Muntashofi, Badria
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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PELATIHAN ENTREPRENEURSHIP ERA DIGITAL PADA PEKERJA MIGRAN INDONESIA DI JOHOR BAHRU-MALAYSIA Mediawati, Elis; Widaningsih, Mimin; Muntashofi, Badria; Aminah, Neng Hasnah Siti; Triyono, Bambang
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.20862

Abstract

Entrepreneurship (kewirausahaan) dalam era digital adalah sebagian cara untuk mengatasi tantangan ekonomi dan sosial yang dihadapi. Kewirausahaan dapat berpotensi untuk meningkatkan pertumbuhan ekonomi di negara-negara berkembang atau miskin. PMI di Malaysia sering kali menghadapi berbagai permasalahan, termasuk ketenagakerjaan, keimigrasian, dan Pendidikan. Oleh karena itu, penting diadakannya kegiatan pengabdian kepada masyarakat dengan fokus pelatihan berwirausaha era digital. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan motivasi dan keterampilan berwirausaha PMI di Malaysia pada era digital. Kegiatan PkM dilakukan dengan pendekatan community development, langkah-langkah PkM mencakup wawancara, kuliah motivasi, pelatihan dengan studi kasus dan simulasi, diskusi, dan pendampingan. Hasilnya menunjukkan bahwa kegiatan pengabdian ini berhasil meningkatkan motivasi dan keterampilan berwirausaha PMI dari menciptakan produk yang menarik, serta memberikan pemahaman tentang media, ide, dan peluang berwirausaha era digital. Artikel ini mencerminkan upaya positif dalam memberdayakan PMI untuk mencapai kehidupan yang lebih baik melalui berwirausaha.
The Impact of Implementing PSAK 116 on the Financial Performance of Transportation Sub-Sector Companies Listed on the Indonesian Stock Exchange Mardiani, Rika; Sugiharti, Harpa; Hardiana, R. Dian; Muntashofi, Badria
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66758

Abstract

The process of aligning Indonesian accounting standards with International Financial Reporting Standards (IFRS) is currently ongoing in Indonesia. On January 1, 2020, Indonesia implemented PSAK 73 (currently Named PSAK.116) , an adaptation of IFRS 16 specifically for lease accounts. The adoption of this PSAK profoundly impacts companies that primarily acquire their assets through lease arrangements. Conversely, numerous firms in the Transportation Sub Sector in Indonesia often use leasing as a means of obtaining their assets. Additionally, it includes four measured financial ratios: solvency ratio, profitability ratio, liquidity ratio, and bankruptcy risk. This study employs quantitative descriptive research methodologies, applying financial report data from transportation companies The data covers the years 2017 until 2019, representing the period before to the implementation of PSAK 116. Additionally, data from the years 2020 until 2022 is included to represent the period of PSAK 116 implementation. The findings of this study indicate that there are not significant differences in solvency ratios, profitability ratios, liquidity ratios and bankruptcy risk before and after the adoption of PSAK 116 in transportation sub-sector companies listed on the Indonesia Stock Exchange. Consequently, the adoption of PSAK 116 is unlikely to result in significant changes to the Company's financial statements.
Co-Authors Aminah, Neng Hasnah Siti Elis Mediawati, Elis Hardiana, R. Dian Mardiani, Rika Sugiharti, Harpa Triyono, Bambang Widaningsih, Mimin