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All Journal Jurnal Masyarakat Merdeka (JMM) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi dan Bisnis Krisnadwipayana Fokus Abdimas
Puspita Handayani
Universitas Pamulang
Economics, Econometrics & Finance Other

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Pemanfaatan Aplikasi Akuntansi Berbasis Android Dalam Pembukuan Sederhana UMKM (Pada Anggota UMKM Pondok Petir Sejahtera) Puspita Handayani; Syarifudin Syarifudin; Nurhayati Nurhayati
JMM - Jurnal Masyarakat Merdeka Vol 5, No 1 (2022): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v5i1.104

Abstract

Laporan keuangan adalah kunci untuk memantau kinerja bisnis. Pelaku Usaha Mikro Kecil Menengah (UMKM) masih banyak yang belum menyadari pentingnya membuat laporan keuangan. Salah satu alasan pelaku UMKM tidak membuat laporan keuangan karena dipandang sulit, menyita waktu, merepotkan dan tidak penting. Pencatatan akuntansi berbasis teknologi masih sangat jarang ditemukan terutama pada UMKM. Di era saat ini, teknologi dapat membantu para pelaku UMKM dalam pencatatan akuntansi usahanya. Pelaku usaha UMKM Pondok Petir Sejahtera berasal dari berbagai macam kalangan dari kelompok usaha yang berbeda- beda. Para anggota UMKM masih menggunakan pembukuan manual untuk mencatat keuangan usahanya bahkan ada yang tidak melaksanakan pencatatan transaksi usaha yang dijalankan. Beberapa pelaku UMKM berpendapat bahwa tanpa pembukuan, usaha akan berjalan lancar dan selalu menghasilkan keuntungan. Hal tersebut menyebabkan arus keuangan tidak diketahui dan akan menimbulkan kerugian serta sulit bagi UMKM dalam mendapatkan akses permodalan dari lembaga keuangan formal. Berdasarkan permasalahan tersebut, diperlukan sosialisasi dan pelatihan penggunaan aplikasi berbasis Android “Buku Warung” bagi pelaku usaha di UMKM Pondok Petir Sejahtera. Tujuan dari pengabdian ini yaitu agar anggota UMKM Pondok Petir Sejahtera paham pentingnya laporan keuangan serta mudah dalam pencatatan transaksi bisnis menggunakan aplikasi akuntansi berbasis android.
Analisis Pengaruh Investor Attention terhadap Initial Return IPO Puspita Handayani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p122-130

Abstract

The research objective is analyzing the effect of investor attention on the initial return of the IPO. This research is a quantitative research, with secondary data. Data collection method with documentation derived  from the prospectus and SVI obtained through Bloomberg, Indonesia Stock Exchange and Google Trends The population of this study is 268 companies that conduct IPO on the IDX in the 2016- 2021 period. The sampling technique was purposive sampling, in order to obtain 263 companies. The result of this research is that investors attention has no effect on the initial return of the IPO.
PENGARUH FINANCIAL PRESSURE TERHADAP TAX AVOIDANCE DENGAN DISCLOSURE AND TRANSPARENCY SEBAGAI VARIABEL MODERATING Puspita Handayani; Nurhayati Nurhayati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.770

Abstract

The research objective is to examine and analyze the effect of financial pressure on tax avoidance with disclosure and transparency as moderating variables in banking companies. The variables of this study consist of the dependent variable, namely tax avoidance as measured by Cash ETR and BTD, financial pressure as measured by ROA, CAR, DER, NPL and Size as independent variables and disclosure and transparency as moderating variables. This research was conducted on banking companies because the characteristics of the banking industry are different from other industries. This sector is very closely related to good corporate governance because of regulations. Disclosure and transparency variables are added as moderating variables because the banking industry is a trust-based industry, to increase investor confidence, banks need to increase transparency and accountability. The research method uses causality, the data used is secondary. The data collection procedure is carried out using the documentation method, data from the Indonesia Stock Exchange (www.idx.co.id). The population is banking companies listed on the Indonesia Stock Exchange in the period 2014-2020, the sampling technique uses purposive sampling and the number of research samples is 49 companies. Data analysis techniques and hypothesis testing with the help of PLS. The results show that financial pressure has a negative effect on tax avoidance and disclosure and transparency cannot moderate the relationship between financial pressure and tax avoidance.Keywords: Tax Avoidance; Financial Pressure; Disclosure and Transparency
PELATIHAN PENULISAN SITASI DALAM ARTIKEL ILMIAH DENGAN APLIKASI MENDELEY PADA MAHASISWA POLITEKNIK LP3I JAKARTA Puspita Handayani; Nurhayati Nurhayati; Yuli Anita Silviyani
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mendeley is one of the mandatory applications for students, especially for students who are writing scientific articles, journals, or theses. In writing scientific papers, students are often faced with an obstacle in proper writing formats and scientific references. Citations are an important element in writing a scientific paper. The existence of software, such as Mendeley that can be used to help write citations, allows authors to properly cite their reference documents. On the other hand, the bibliography is also closely related to a scientific paper. Citations used in the paper should be contained in the bibliography and vice versa. In order to build students' knowledge of the importance of citation of scientific papers and to build proficiency in using the Mendeley application, our PKM team wants to teach students to understand the benefits of the Mendeley application in writing citations and bibliography of scientific papers. Based on the activities that have been carried out, participants are able to make citations and bibliography in scientific papers using the help of the Medeley application properly and within a short peripd of time. Proper and neat citations and bibliography will help students of Politeknik LP3I Jakarta – Pondok Cabe Campus to complete their final projects. Keywords: Citations, scientific papers, mendeley
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI ZAHIR DAN STRATEGI PROMOSI MELALUI SOSIAL MEDIA PADA DPD GERAKAN KEWIRAUSAHAAN NASIONAL PROVINSI JAWA TENGAH (GKN JATENG) Fina Ratnasari; Puspita Handayani; Ambarwati Ambarwati
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

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Abstract

This community service (PKM) is in collaboration with the National Entrepreneurship Movement of Central Java Province. The purpose of this PKM is to provide guidance and an overview of making financial reports through the Zahir system to MSME owners who are members of the Central Java GKN. This PKM activity was held on Monday, October 24 2022 via zoom meet which was attended by twelve participants, namely from Pamulang University attended by a team of accounting lecturers, Fina Ratnasari, S.E., M.Ak., Ambarwati, SE, M.Sc, and Puspita Handayani, S.E., M.Ak. and 9 MSMEs that are members of the Central Java GKN. It is hoped that with virtual (online) mentoring by the implementing lecturer of the PKM Accounting Study Program, Faculty of Economics, University of Pamulang, Tangsel regarding making financial reports using the Zahir application and marketing products using social media in businesses that are members of the Central Java GKN, it will increase the sustainability of these MSMEs. This PKM is expected to benefit various parties including MSME owners, students and academics.Keywords: Sustainability, UMKM, GKN Jateng,
Co-Authors Ambarwati Ambarwati Fina Ratnasari Nurhayati Nurhayati Syarifudin Syarifudin Yuli Anita Silviyani