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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
LMS Kristiyanti
Institut Teknologi Bisnis AAS Indonesia
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PELATIHAN KEWIRAUSAHAAN BAGI PELAKU UMKM DI KECAMATAN TASIKMADU KARANGANYAR Maya Widyana Dewi; Indra Lila Kusuma; LMS Kristiyanti; Tira Nur Fitria; Budiyono Budiyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.4304

Abstract

Pelatihan kewirausahaan bagi pelaku UMKM di Kelurahan Ngijo, Tasikmadu, Karanganyar bertujuan untuk meningkatkan dan mengembangkan usaha pelaku UMKM agar memberikan kontribusi yang signifikan terhadap penciptaan kesempatan kerja, peningkatan ekspor dan peningkatan daya saing, sementara itu pengembangan usaha skala mikro diarahkan untuk memberikan kontribusi dalam peningkatan pendapatan masyarakat berpendapatan rendah, khususnya di sektor pertanian dan perdesaan. Kegiatan pengabdian ini dilaksanakan secara online via zoom yang diikuti oleh 62 peserta yang terdiri dari pelaku UMKM yang masuk di wilayah Kelurahan Ngijo, Kecamatan Tasikmadu, Kabupaten Karanganyar. Kegiatan pengabdian ini berjalan dengan lancar sesuai dengan perencanaan. Sedangkan metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan dan diskusi yang berkaitan dengan materi pengembangan kewirausahaan bagi pelaku UMKM. Hasil dari kegiatan ini adalah para peserta lebih mengetahui tentang cara pengembangan usaha UMKM agar dapat meningkatkan pendapatan masyarakat
Kedisiplinan Kerja Karyawan Untuk Peningkatan Kinerja (Studi Pengamatan Di PT. Tri Usaha Sejahtera Pratama) LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.683 KB) | DOI: 10.53088/jikab.v1i1.4

Abstract

Discipline is the key to the company's success in achieving its goals. Discipline is very important in improving employee performance, because with discipline all tasks will be completed properly and on time. Discipline also aims to make employees responsible for their work. Work regulations at PT TRUST apply to all employees without exception. So that all employees of PT TRUST must obey and comply with existing regulations. Sanctions given to employees for violations committed are in accordance with procedures. If the employee is unable to come to work, he must apply for a permit.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Studi Kasus Kantor Kecamatan Sawit, Boyolali Lutfi Apriana; LMS Kristiyanti; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.23

Abstract

This study aims to determine the influence of accounting information system factors on the system implemented in the Sawit District Office, Boyolali. This study uses primary data consisting of several independent variables including the influence of user involvement, personal capabilities, top management support, education and training programs and organizational size which will be examined whether it influences the performance of accounting information systems as the dependent variable. This research is a type of quantitative data. The population in this study amounted to 50 employees involved in accounting information systems, so the entire population was used as a sample. This research method includes data analysis methods using data quality tests, classic assumption tests and multiple regression analysis with results showing user involvement, personal capabilities, top management support, education and training programs, organizational size partially or simultaneously affect information system performance accountancy.
Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Pengaruhnya Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah Puput Nuri Engylia; Darmanto; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.42

Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure Allocation in Regency/City in Central Java Province for the period 2019-2022. The population used in this study were Regencies/Cities in Central Java Province, with a sampling technique, namely purposive sampling, so that the sample taken was 35 districts/cities, consisting of 29 regencies and 6 cities with the period 2019-2022. The type of data used is secondary data, obtained from the APBD Budget and Realization Report on the official website djpk.kemenkeu, and data collection techniques through literature study and documentation. The data analysis method in this study is descriptive statistics and classical assumption tests with hypothesis testing using multiple linier analysis F-test, Determination test, and t-test, Based on the test results, is shows that Regional Original Revenue, and the General Allocation Fund partially have a positive and significant effect on Capital Expenditure. Meanwhile, the Special Allocation Fund partially has no positive and significant effect on Capital Expenditure. Keywords: Regional Original Revenue, General Allocation Funds, Special Allocation Funds, and Capital Expenditure Allocation
Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa se-Kecamatan Sambi Boyolali Nia Putri Lestari; Suprihati; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.47

Abstract

This study aims to determine the influence of village head leadership, competency of village officials and community participation on the accountability of village fund management in an empirical study of villages in the Sambi sub-district. The type of research used in this study was primary data in the form of distributing questionnaires to all village offices in Sambi District. The population in this study were all village officials and BPD (Village Consultative Body) in 16 Village Offices in Sambi District. Sampling used a proportional sampling technique in which the decision was made by taking representatives from each group. Based on the results of the t test on the Village Head Leadership variable, Village Apparatus Competence, and community participation partially affect the Accountability of fund management. Based on the F test it is known that the Leadership of the Village Head, Competence of Village Officials and Community Participation have a simultaneous effect on the Accountability of village fund management in the village
Faktor-faktor yang Mempengaruhi Efektivitas Pengelolaan Dana BOS Pada SMA dan Sederajat di Kecamatan Simo Rosa Agestina; Yuwita Ariessa Pravasanti; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.48

Abstract

This study aims to determine the influence between accountability, transparency, and parental participation and the effectiveness of management of BOS funds in empirical studies at SMA/SMK/MA/equivalent in Simo District, Boyolali Regency. This type of quantitative research uses primary data by distributing questionnaires to respondents. The population in this study were SMA/SMK/MA/equivalent schools in Simo District and parents of students related to the management of BOS funds. The sample selection method was random sampling so that 120 respondents were obtained consisting of school principals, vice principals, BOS treasurers, BOS operators, teachers, and students' parents. Based on the results of the t-test that has been carried out, it can be seen that accountability partially has no effect on the effectiveness of BOS fund management, transparency has a positive effect on the effectiveness of BOS fund management, and participation has a negative effect on the effectiveness of BOS fund management. However, based on the F test it is known that accountability, transparency, and parental participation simultaneously influence the effectiveness of BOS fund management
Pengaruh Gender Diversity, Agresivitas Pajak, dan Green Accouting Terhadap Corporate Social Responsibility : (Studi Kasus pada Perusahaan Sektor Energi Yang Terdaftar di BEI 2018-2021) Galuh Candra Kusuma; Desy Nur Prastiwi; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.49

Abstract

This study aims to examines the influence of gender diversity, tax aggressiveness, and green accounting on corporate social responsibility (CSR) during 2018-2021. This study is a type of quantitative research with the research method used descriptive statistic. This study used secondary data on company listed on the BEI. The total sample used in this study was 80 companies based on purposive sampling criteria. The analysis technique used is multiple linear regression. The result shows the gender diversity, tax aggressiveness, and green accounting have a significant effect simultaneously on corporate social responsibility. partially the gender diversity and green accounting have significant effect on corporate social responsibility, while tax aggressiveness have no significant effect on corporate social responsibility
Pengaruh Corporate Governance Terhadap Manajemen Laba: (Studi Kasus Pada Perusahaan Sektor Industri Konsumsi Yang Terdaftar Di BEI Tahun 2020-2022) Aramita Nur Aflikhah; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.53

Abstract

The aims of this research is to examine the influence of corporate governance mechanism to earning management. This type of research is a descriptive quantitative aims. Corporate governance mechanisms used include instructional ownership, audit committees, and independent board of commissioners. The study samples were 36 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange, selected using purposive sampling techniques during the 2020-2022 research period. Data were collected using secondary data from consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange. Data analysis methods use multiple regression analysis. The results of the analysis showed that (1) instructional ownership had a significant positive effect on profit management, (2) audit committees had a significant negative effect on profit management, (3) independent board of commissioners had no significant effect on profit management.
Co-Authors Aramita Nur Aflikhah Budiyono Budiyono Darmanto Desy Nur Prastiwi Fitria, Tira Nur Galuh Candra Kusuma Indra Lila Kusuma Lutfi Apriana M. Hasan Ma’ruf Maya Widyana Dewi Nia Putri Lestari Puput Nuri Engylia Rosa Agestina Sri Laksmi Pardanawati Suprihati Yuwita Ariessa Pravasanti