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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat
Eti Putranti
Politeknik Negeri Malang PSDKU Kediri
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Variabel Fundamental yang Mempengaruhi Struktur Keuangan dan Implikasinya terhadap Rentabilitas Ekonomi Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Eti Putranti
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.514

Abstract

Fundamental variables in this research are shown in the level of sales growth, asset structure, company size and retained earnings. The purpose of this study was to determine the effect of sales growth rate, asset structure, firm size and retained earnings on financial structure. In addition, the purpose of this study is to examine how these variables affect economic rentability. The population in this study is the Food and Beverage Industry Sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 15 companies. The sampling technique is using purposive sampling which is a technique in sampling with certain considerations. The sampling technique is carried out proportionally sampling with the type of Judgment Sampling. Data collection technique used is documentation technique with polling data type. The number of samples in this study were 11 companies, the data used in the form of financial statements of the Food and Beverage Industry Subsector obtained from the Indonesia Stock Exchange. The results showed that sales growth and retained earnings had a positive effect on financial structure, while asset structure and firm size had a negative effect. The results of research on economic rentability, sales growth variables and retained earnings also have a positive effect, while asset structure and firm size have a negative effect. So the findings of this study can be concluded that the growth rate of sales, retained earnings can improve the financial structure and economic rentability of the company.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK-EMKM DENGAN APLIKASI AKUNTANSI UKM Novie Astuti Setianingsih; Wiwiek Kusumaning A; Atik Tri Andari; Elmi Rahma Aalin; Eti Putranti
Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i4.1091

Abstract

Micro entrepreneurs have problems in compiling financial reports because business income is still mixed with household needs. This happens because of the lack of accounting knowledge and time constraints, activities are needed to assist the use of smartphone-based accounting applications with the SME Accounting application. The purpose of this community service activity is to provide training and assistance for partners regarding knowledge about making financial reports according to SAK-EMKM by using the UKM Accounting application. Training and assistance in preparing financial reports was carried out at the UMKM Cookies "Prima Rasa" in Ngasem District, Kediri Regency. Assistance will be carried out from 5 May 2021 to 5 June 2023. The methods that will be used in this community service are 1. Provide a basic understanding of business processes and the accounting cycle in a simple manner. 2. Explanation of various smartphone-based accounting applications and provides a more indepth introduction to the use of the SME Accounting application. 3. Provide training and assistance with accounting records directly using the SME Accounting application. The result of the implementation of this community service is to have a positive impact on UKM Kediri Prima Kediri Cookies, because in the past they could only record incoming and outgoing cash in a simple way, with this training assistance MSME actors can use the UKM Accounting application and can automatically compile reports finance.
PENINGKATAN KUALITAS PRODUK DAN PENGELOLAAN MANAJEMEN USAHA PRODUK KERAJINAN PERKAKAS RUMAH TANGGA BERBAHAN ALUMINIUM Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Atik Tri Andari; Elmi Rakma Aalin; Eti Putranti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.6716

Abstract

Usaha kerajinan tradisional ini dirintis Bapak Hanif Suseno sejak tahun 2002, usahanya menghasilkan perkakas rumah tangga berbahan aluminium berupa: wajan, rantang, panci, ketel, cerek, cetakan kue, aneka sutil dan irus, dandang, dan lain sebagainya. Kerajinan tangan dari proses tradisional berupa perkakas rumah tangga Aluminium. Sistem penjualan yang dilakukan mitra tanpa menggunakan media promosi secara online. Penjualan hanya berdasarkan pesanan, serta menitipkan produknya ke beberapa toko terdekat. Padahal dengan merek yang sudah cukup memadai usaha ini bisa dikembangkan melalui jaringan yang lebih luas. Permasalahan lain dalam bidang manajemen keuangan adalah administrasi keuangan yang kurang tertata dengan baik menyebabkan secara implisit akan mempengaruhi perhitungan keuntungan usaha. Tujuan Program Pengabdian Masyarakat ini adalah upaya mengatasi masalah yang dihadapi mitra dengan tahapan sebagai berikut 1) Memberikan pelatihan dan pendampingan manajemen usaha dengan membuat laporan keuangan sederhana berdasarkan SAK EMKM 2)Memberikan pelatihan stategi pemasaran terutama dalam melakukan promosi melalui media online, karena saat ini promosi masih kurang diperhatikan sehingga penjualan kurang optimal. Kata Kunci: Perkakas, Aluminium, Manajemen Usaha, Kualitas Produk
Co-Authors Atik Tri Andari Elmi Rahma Aalin Elmi Rakma Aalin Setianingsih, Novie Astuti Wiwiek Kusumaning A Wiwiek Kusumaning Asmoro