Garuda - Garba Rujukan Digital

PENINGKATAN PENGETAHUAN TENTANG PENCATATAN KEUANGAN SEDERHANA MENUJU TERTIB PEMBUKUAN BAGI PELAKU UMKM NASABAH PANTAS ULAMM PT. PNM CABANG TEGAL Fitri Amaliyah; Imam Hasan; Kholifah Fil Ardhi; Yeni Priatna Sari
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.69

Program Pengembangan Kapasitas Usaha dan Pengembangan Kelompok (PKU-PK) yang diselenggarakan oleh PNM bertujuan memberikan pendampingan kepada pelaku UMKM yang merupakan nasabah binaan PNM. Program tersebut memiliki konsep mengkombinasikan bisnis pembiayaan dan pendampingan usaha untuk meningkatkan kualitas pengelolaan usaha yang dilakukan secara berkelanjutan. Metode yang digunakan dalam pengabdian yaitu pemberian materi pengenalan pembukuan secara sederhana dan diskusi tanya jawab melalui whatsapp grup. Tahap pertama, memberikan motivasi tentang pentingnya pembuatan laporan keuangan kepada nasabah binaan PNM dan selanjutnya diberikan materi tentang penyusunan laporan keuangan secara sederhana dan contoh soal kasusnya. Tahap selanjutnya diskusi tanya jawab. Secara garis besar kegiatan ini dapat dinyatakan berhasil dilihat dari nasabah Binaan PNM yang antusias bertanya dan mau menerapkan materi yang sudah disampaikan dalam pelatihan. Kegiatan pelatihan ini juga dapat berkontribusi dalam peningkatan pengetahuan dan wawasan mengenai proses penyusunan laporan keuangan secara sederhana. Saran yang dapat diberikan adalah adanya pelatihan lanjutan mengenai cara menyusun laporan laba rugi.

PENDAMPINGAN PENGEMBANGAN KAPASITAS PRODUKSI DENGAN VALUE CHAIN ANALYSIS PADA UMKM BATIK SEKARNITI YOGYAKARTA Kholifah Fil Ardhi; Fitri Amaliyah; Naila Hanum
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.63

MSME activities (Micro, Small and Medium Enterprises) are dominated by human labor or labor-intensive, which means that the absorption of labor is very high in the MSME sector. Batik Sekarniti is a small industry engaged in the production of traditional batik. PKM activities carried out online and offline went well and smoothly. The face-to-face meeting aims to conduct a pre-survey of the condition of MSMEs so as to help plan PKM activities. The core of the activity is mentoring and training which is held online using Google Meet media. The participants of the activity were 30 people consisting of two owners and 28 employees of the Batik Sekarniti UMKM located in Temanggal, Wijimulyo, Nanggulan, Kulon Progo, DI. Yogyakarta. The results of the activity show that there is potential for UMKM Batik Sekarniti to increase production capacity, namely in the process of batik writing.

PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENERAPAN AKUNTANSI DIGITAL SERTA DAMPAKNYA TERHADAP KINERJA UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.

Pengaruh Pengetahuan Akuntansi terhadap Penerapan Akuntansi Digital serta Dampaknya terhadap Kinerja UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.

MENINGKATKAN KETERAMPILAN APLIKASI AKUNTANSI MYOB PADA SISWA SMK AL-IRSYAD KOTA TEGAL Hetika Hetika; Fitri Amaliyah; Krisdiyawati Krisdiyawati; Anita Karunia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 3 (2023): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i3.948-952

Accounting information is one of the basis for making economic and business financial decisions. The importance of accounting information as a basis for decision making is increasingly recognized by business actors. Accounting information is generated by a process known as the accounting cycle. Along with the development of technology, the accounting cycle carried out by companies is mostly computer-based. Therefore, the ability in the field of computers is a necessity and even a demand for professionals, especially professionals in the accounting field. Students majoring in accounting are prospective professionals in the accounting field. Therefore, students majoring in accounting need to be equipped with computer skills in accounting. MYOB accounting computer application is an application designed to assist in the preparation of financial statements. MYOB accounting computer application is one of the skills that must be possessed by Vocational High School (SMK) students majoring in accounting. Currently, the Uji Kompetensi Keahlian (UKK) and Lomba Kompetensi Siswa (LKS) use the MYOB accounting application as one of the test subjects. The problems faced by schools are related to the limited ability of students to operate accounting computers, especially MYOB and the school's concerns regarding the inability of students to solve UKK and LKS questions for MYOB accounting applications. Therefore, the community service team provides MYOB accounting application training. This activity is carried out in three stages. The first stage of the activity team discusses with partners related to the problems that occur. The second stage, the activity team determines the theme of the activity and prepares the material for the activity. The third stage, the activity team conducts an evaluation. The results of the activity showed that there was an increase in the ability of participants in compiling reports of pleasure using the MYOB accounting application.

Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Heri Risnanto; Hesti Widianti; Fitri Amaliyah
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4539

Kualitas laporan keuangan daerah yaitu salah satu parameter normatif yang wajib ditetapkan dalam laporan keuangan agar tercapai tujuannya. Penelitian ini bertujuan menganalisis implementasi SAP, penerapan SAKD, kompetensi SDM terhadap kualitas laporan keuangan Kabupaten Brebes. Sedangkan populasinya berjumlah 52 SKPD di lingkungan pemerintah daerah Kabupaten Brebes. Pengumpulan data dengan kuesioner dibagikan pada pegawai penatausaha keuangan SKPD. Teknik sampling menggunakan Non-Probability Sampling. Analisis regresi linear berganda digunakan pada penelitian ini. Hasil penelitian menunjukkan uji t penerapan SAP 0,024 < 0,05 menunjukan variabel ini berpengaruh terhadap kualitas laporan keuangan Kab Brebes. Sedangkan variabel X2 dan X3 yaitu penerapan SAKD dan kompetensi SDM berdasarkan hasil uji t memperoleh nilai 0,560>0,05 dan 0,962>0,05 yang menunjukan tidak terdapat pengaruh terhadap kualitas laporan keuangan pemda Kab. Brebes

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