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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Economics and Business UBS
Astriwati, Astriwati
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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PELATIHAN LITERASI KEUANGAN DAN AKSES KREDIT UNTUK UMKM DI KOTA KENDARI Kalsum, Ummy; Wahyuni, Wahyuni; Astriwati, Astriwati; Sahlan, Fahmi; Makkulau, Andi Runis
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26334

Abstract

Program Pengabdian Kepada Masyarakat (PKM) "Pelatihan Literasi Keuangan dan Akses Kredit untuk UMKM di Kota Kendari" bertujuan untuk meningkatkan kapasitas keuangan dari 45 Usaha Mikro, Kecil, dan Menengah (UMKM) yang telah beroperasi minimal selama dua tahun dan memiliki Nomor Induk Berusaha (NIB). Dengan mayoritas peserta (74%) adalah perempuan, program ini fokus pada peningkatan pemahaman dan keterampilan dalam literasi keuangan serta memfasilitasi akses terhadap kredit usaha. Mengingat kecenderungan UMKM dalam menggunakan pencatatan laporan keuangan secara manual, pelatihan ini dirancang untuk mengedukasi pelaku usaha tentang pentingnya pengelolaan keuangan yang efektif dan penggunaan teknologi dalam pencatatan keuangan. Program ini mengintegrasikan sesi interaktif, studi kasus, dan konsultasi individu, bertujuan untuk membekali peserta dengan pengetahuan dan alat yang diperlukan untuk mengoptimalkan pengelolaan keuangan usaha mereka dan memperluas akses mereka terhadap modal. Melalui pendekatan yang praktis dan berorientasi pada pemberdayaan, PKM ini berupaya untuk memperkuat fondasi usaha UMKM di Kendari, mendukung pertumbuhan ekonomi lokal, dan meningkatkan kontribusi UMKM terhadap pembangunan ekonomi yang inklusif dan berkelanjutan.
Analysis of Factors that Affect the Understanding of MSME Players in Preparing Financial Reports Astriwati, Astriwati; Arifin, Arifin; Tambunan, Rince; Nur, Muh
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 2 (2024): JIMKES Edisi Maret 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i2.2461

Abstract

This study aims to examine and analyze the effect of education level, educational background, business size, as well as the provision of information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) actors in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Kendari City. The population of this study includes all small businesses registered at the Office of Trade, Cooperatives, and MSMEs in Abeli District and West Kendari District. The sample was determined using the Slovin's formula, resulting in a total sample of 76 MSMEs. This research uses a quantitative approach, with primary and secondary data as the data source. Data analysis was conducted through classical assumption tests and multiple linear regressions. The coefficient of determination, F test, and T test were used to test the research hypothesis. The results showed that the level of education, educational background, and business size have a positive and significant influence on the understanding of MSME actors in preparing financial reports based on SAK EMKM. Meanwhile, the provision of information and socialization does not have a significant influence on the understanding of MSME actors in the same regard.
Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan pada PT Ace Hardware Indonesia, Tbk. Arifin, Arifin; Sahili, La Ode; Astriwati, Astriwati
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.522

Abstract

Laporan arus kas memberikan informasi tentang arus kas masuk dan keluar perusahaan. Dengan laporan arus kas, setiap perusahaan dapat memprediksi kemajuan perusahaan dari tahun ke tahun dan perusahaan tidak akan merugi sehingga perusahaan diharapkan dapat bertahan, bahkan ketika kondisi ekonomi terkadang bergejolak. Tujuan dari penelitian yang dilakukan penulis adalah untuk mengetahui bagaimana kinerja keuangan PT. ACE Hardware Indonesia, Tbk. pada tahun 2018-2020 jika diukur dengan menggunakan analisis laporan arus kas. Penelitian ini menggunakan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa analisis rasio arus kas operasi pada PT. ACE Hardware Indonesia, Tbk selama tahun 2018 sampai dengan tahun 2020 yaitu cukup baik karena dari keelima rasio ada dua rasio yang masih di bawah standar 1.
Apakah Manajemen Laba mampu memoderasi pengaruh Profitabilitas, Struktur Modal, dan Akuntansi Konservatisme terhadap Nilai Perusahaan Limbong, Diamond; Astriwati, Astriwati; Musa, Marsuddin; Maimuna, Yuni
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The value of a firm as a form of achievement that will impact investor and public trust. Firm value is often considered as one of the most accurate indicators in measuring the well-being of shareholders. This research aims to analyze the influence of profitability, capital structure, and accounting conservatism on firm value, with earnings management as a moderating variable. The data for this research is quantitative and obtained through the annual reports of the 20 largest banks in ASEAN from 2019 to 2022. The data analysis method used in this research includes multiple linear regression tests and moderate regression analysis. The results of this research indicate that profitability and capital structure have a significant negative impact on the firm value. Earnings management has a significant positive impact on the firm value. Meanwhile, accounting conservatism does not have a significant impact on firm value. The moderation test shows that the earnings management variable is able to strengthen the influence of profitability, capital structure, and accounting conservatism variables on firm value. Thus, earnings management is considered appropriate as a moderating variable in this research.
Co-Authors Arifin Arifin Kalsum, Ummy Limbong, Diamond Maimuna, Yuni Makkulau, Andi Runis * Marsuddin Musa Muh Nur Sahili, La Ode Sahlan, Fahmi Tambunan, Rince wahyuni wahyuni