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REINFORCEMENT OF THE FINANCIAL LITERACY FOR THE FINANCIAL SUSTAINABILITY OF MSME THROUGH THE STRATEGIC FUNDING BASED ON FINTECH Alfonsa Dian Sumarna; Nanik Lestari; Doni Putra Utama; Mega Mayasari; Muhammad Ramadhan Slamet; Wika Arsanti Putri; Vina Kholisa Dinuka; Diah Amalia
MINDA BAHARU Vol 5, No 2 (2021): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v5i2.3472

Abstract

Masalah literasi keuangan adalah kebutuhan pokok bagi setiap individu, terutama bagi orang yang akan memulai bisnis sendiri supaya dapat menghindari masalah keuangan di masa depan. Wawasan pendanaan dapat ditingkatkan salah satunya dengan mengikuti sosialisasi dan pelatihan. Webinar Pengabdian Kepada Masyarakat ini dilaksanakan untuk menjawab kebutuhan masyarakat terkait wawasan pendanaan. Kegiatan ini bertujuan memberikan sosialisasi literasi keuangan untuk meningkatkan wawasan dan pengetahuan strategi pendanaan bagi masyarakat umum, mahasiswa, UMKM terutama usaha rintisan. Metode pengabdian dilaksanakan melalui tiga tahapan kegiatan yaitu persiapan, pelaksanaan, dan evaluasi. Pelaksanaan kegiatan inti berupa webinar dilaksanakan secara daring melalui platform zoom. Hasil dari kegiatan pengabdian ini peserta mengetahui wawasan pendanaan usaha dalam mempertahankan keberlangsungan bisnisnya tidak hanya dari pendanaan internal saja melainkan juga dari eksternal. Strategi pendanaan berbasis fintech yang dapat dimanfaatkan oleh UMKM baik yang sudah berdiri maupun yang startup adalah P2L (peer-to-peer lending) dan crowdfunding. Platform untuk kedua jenis pendanaan berbasis fintech ini telah diatur oleh OJK (Otoritas Jasa Keuangan) dan dilindungi secara legal dengan ketentuan berlaku sehingga aman untuk pelaku UMKM. Selain persyaratan administratif, ada hal penting lain yang harus diketahui oleh calon kreditur yaitu mengenai lembaga debitur yang terdaftar dan berizin di OJK. 
Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia Diana Fitria Ningsih; Doni Putra Utama
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2750

Abstract

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.
MSME’S Perception to Accounting Conceptual: Case Study in Batam Alfonsa Dian Sumarna; Doni Putra Utama
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.10430

Abstract

To fulfil the needs of Micro, Small, and Medium Enterprises (MSMEs) is an important major. The SAK EMKM 2018 is made simpler than the previous issued SAK ETAP. The SAK EMKM was issued to encourage and provide the facilities for MSMEs in preparing the financial statement. The financial statement is one of the requirements for applying for credit to the relevant agencies. This study used the quota sampling method with the minimum sample which is calculated by using Slovin formula for as many as 115 respondents. The questionnaires use the semantic differential scale. The result of this research is that 80% of the respondents have never attended the SAK EMKM training and socialization. And only 34,78% of the respondents have done simple bookkeeping to record their business transactions, even though they have not applied the SAK EMKM. The factors that cause MSME do not do the bookkeeping are the lack of knowledge about the correct accounting based on the right standard and the consideration of being wasting time. Overall, the perception of MSMEs towards the understanding about the SAK EMKM is still in the “Don’t Understand” category. And most respondents as 58.49% expect regular accounting training according to applicable standards (which are simple ones) for business owners.
PENGARUH KUALITAS BARANG TERHADAP KEPUASAN PELANGGAN DENGAN PEMBELIAN MENGGUNAKAN APLIKASI SHOPEE Dina Alfajrin; Doni Putra Utama
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.629

Abstract

The purpose of this study is to determine the influence of the quality of goods on purchasing decisions. Quantitative research is the type of this study, and the population is the people of Batam City, while the research sample is a total of 100 respondents. Researchers use non-probability sampling techniques. Questionnaires are used in data collection. For data analysis, use classical assumption test, reablity test, validity test, and descriptive statistical analysis. The research resulted in a relatively high category of quality goods in Shopee as seen from consumers who want to repurchase and are recommended to others.
Dampak Pandemi Covid-19 Terhadap Pergerakan Pasar Modal di Indonesia Lutfiati Rachmania Zaeni; Doni Putra Utama
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3939

Abstract

This study aims to find empirical evidence regarding differences in trading volume, trading frequency, and market capitalization in the movement of the Indonesian capital market before and after COVID-19. This research is quantitative with a cross-section method with different hypothesis tests using paired sample t-test. The population in this study is 48 companies that are members of the Indonesia Stock Exchange in semester 1 of 2019 and 2020 in the consumer goods industry sector, determined by the purposive sampling technique. This study's results indicate differences in the frequency of stock trading before and after the COVID-19 pandemic. However, there is no difference in trading volume before and after the COVID-19 pandemic. Then, there is also no difference in stock market capitalization before and after the COVID-19 pandemic.
Pendampingan Penyusunan Laporan Keuangan dan Pajak Pondok Pesantren Baitul Qur’An Berbasis Excel Sinarti Sinarti; Riri Zelmiyanti; Doni Putra Utama; Nanik Lestari; Muhammad Ikhlash
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.275

Abstract

The Baitul Qur'an Islamic Boarding School has resources that come from the participation of the community, government and donors so that good and transparent financial reports are needed for the Islamic boarding school's accountability for the resources entrusted to it. So the purpose of this study is to compile financial and tax reports for the Baitul Qur'an Islamic Boarding School in accordance with the Islamic boarding school accounting guidelines (PAP). This service is a continuation of the previous type of qualitative research activities with descriptive methods. This service uses two types of data, namely primary and secondary data. Data collection methods used are interviews, observation, and documentation. The result of this dedication is that the financial reports made by the Baitul Qur'an Islamic Boarding School are relatively simple, which only record cash disbursements and receipts which are inputted with the help of a computer. So that the Baitul Qur'an Islamic Boarding School has not implemented the Islamic Boarding School Accounting Guidelines.