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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Pada Masyarakat
Rismawandi Rismawandi
Universitas Budi Luhur
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Kualitas SDM, Persepsi Pelaku UMKM, Pemahaman UMKM, Sosialisasi SAK EMKM Terhadap Implementasi SAK EMKM Rismawandi Rismawandi; Indah Rahayu Lestari; Rinny Meidiyustiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.608

Abstract

The purpose of this study was to assess the effect of implementing SAK EMKM for SMEs through four indicators of reflection, namely the quality of human resources as measured by five indicators. Small business perception is measured by seven reflex indicators. MSME understanding is measured by five specific indicators. Socialization of SAK EMKM is measured using five reflection indicators. This type of research is a descriptive quantitative research. The population in this study was 11,746 MSMEs in the food and beverage sector in the city of Tangerang. The survey sample was 100 respondents from MSME actors, obtained using practical or random sampling methods. The data analysis used, with SmartPLS software version 3.2.1, is based on a model that you can think of as an outer model, and an inner model, with hypothesis testing. This study found that the quality of human resources affected the implementation of SAK EMKM, the perception of SAK EMKM actors did not affect the implementation of SAK EMKM, the understanding of SMEs affected the implementation of SAK EMKM, and SAK EMKM socialization did not affect SAK EMKM.
MOTIVASI, PENGETAHUAN AKUNTANSI DAN PENERAPAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Empiris Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Wilayah Kota Tangerang Selatan, Provinsi Banten) Sugeng Riyadi; Rismawandi Rismawandi
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2016)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.776 KB) | DOI: 10.36080/jak.v5i1.779

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi pemilik usaha, pengetahuan akuntansi dan penerapan praktik akuntansi terhadap penggunaan informasi akuntansi pada usaha mikro, kecil, dan menengah. Populasi dalam penelitian ini adalah para pemilik usaha yang ada di wilayah Kota Tangerang Selatan, Banten. Metode pengambilan sampel penelitian menggunakan Purpose Sampling. Teknik analisis data dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan, bahwa; (i) motivasi pemilik usaha berpengaruh terhadap penggunaan informasi akuntansi, (ii) penerapan praktik akuntansi berpengaruh terhadap penggunaan informasi, (iii) pengetahuan akuntansi tidak berpengaruh terhadap penggunaan informasi akuntansi, (iv) motivasi dan praktik akuntansi berpengaruh terhadap penggunaan informasi akuntansi, ini menunjukkan bahwa para pengelola UKM sudah sadar bahwa akuntansi itu mempunyai kontribusi yang cukup penting dalam mengelola UKM, (v) pengetahuan akuntansi tidak berpengaruh terhadap informasi akuntansi,
Peningkatan Atribut Wisata Visual dan Pembuatan Website bagi Kelompok Sadar Wisata (Pokdarwis) Gunung Padang Cianjur Putri Suryandari; Anita Diana; Anggraeni Dyah; Rismawandi Rismawandi; Frayudha Ristia Gumelar; Fajar Setiawan
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.49 KB) | DOI: 10.30653/jppm.v8i1.255

Abstract

Gunung Padang merupakan tempat wisata di Cianjur yang merupakan kawasan megalitik tertua di Indonesia bahkan di dunia. Namun kondisi pengetahuan masyarakat pramuwisata terhadap obyek wisata sangat terbatas dan hanya mengacu pada pengetahuan turun-temurun. Atribut wisatawan di kawasan wisata juga sangat minim. Sejak adanya pandemi Covid-19, kunjungan wisatawan menjadi sepi, sehingga pengembangan tema dan atribut wisata serta adanya webdite diharapkan dapat meningkatkan nilai kunjungan wisatawan. Dalam kegiatan PKM ini, yang menjadi mitra adalah Yayasan Hafisun Alim 74 dan Tour Guide Gunung Padang. Permasalahan yang ada saat ini adalah kurangnya pengetahuan pemandu wisata dan belum adanya atribut wisata seperti brosur, buku panduan wisata dan infografis 2 bahasa, serta website. Solusi yang diberikan antara lain pelatihan Tour Guide umum dan religi, dan pendampingan pemberian atribut wisata pada pos informasi pramuwisata pada umumnya, dan sesuai tema khusus wawasan religi di Gunung Padang, serta pembuatan website pariwisata. Pemberian atribut wisata yang disambut baik oleh para mitra, menambah semangat Pokdarwis untuk terus memperkenalkan situs ini ke dunia internasional. Mount Padang is a tourist attraction in Cianjur which is the oldest megalithic area in Indonesia and even in the world. However, the condition of the knowledge of the tour guide communities towards tourism objects is very limited and only refers to knowledge from generation to generation. Tourist attributes in the tourist area are also very minimal. Since the Covid-19 pandemic, tourist visits have become quiet, so the development of tourism themes and attributes and the existence of a webdite are expected to increase the value of tourist visits. In this PKM activity, the partners are the 74 Hafisun Alim Foundation and the Gunung Padang Tour Guide. The current problems are the lack of knowledge of tour guides and there are no tourist attributes such as brochures, travel guide books and 2 language infographics, as well as websites. The solutions provided include general and religious Tour Guide training, and assistance in providing tourist attributes at tourist guide information posts in general, and according to a special theme of religious insight in Gunung Padang, as well as creating a tourism website. The provision of tourism attributes that are welcomed by partners, increases the enthusiasm of Pokdarwis to continue to introduce this site to the world.
Co-Authors Anggraeni Dyah Anita Diana Fajar Setiawan Frayudha Ristia Gumelar Indah Rahayu Lestari Meidiyustiani, Rinny Putri Suryandari Sugeng Riyadi