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All Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Fairness
Siti Aisyah
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengelolaan Keuangan Usaha Kecil dan Menengah (UMKM) Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) di Desa Rindu Hati Kabupaten Bengkulu Tengah Dri Asmawanti-S; Siti Aisyah; Madani Hatta; Eep Priadana
DHARMA RAFLESIA Vol 20, No 1 (2022): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v20i1.19455

Abstract

Pencatatan Keuangan yang baik dan benar selayaknya dapat diterapkan oleh pelaku UMKM yang aktif. Tujuan kegiatan ini adalah memberikan pemahaman kepada mitra mengenai pentingnya pengelolaan keuangan usaha yang transparan dan akuntabel, memberikan pengetahuan mengenai pengelolaan keuangan yang benar sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) serta Membantu UMKM dalam menyusun laporan keuangan usahanya sesuai dengan SAK EMKM yang berlaku umum. Kegiatan ini dilaksanakan di Desa Rindu Hati Kabupaten Bengkulu Tengah pada pemilik UMKM Kopi Rindu Hati. Metode kegiatan menggunakan teknik ceramah dan Diskusi. Hasil yang diperoleh adalah sebagian besar pengurus dan pemilik UMKM Kopi Rindu Hati sudah berkeinginan untuk melakukan pencatatan secara akuntabel. Namun, mereka mengharapkan ada pendampingan teknis mendalam dan intens, agar penyusunan laporan keuangan yang dilakukan nantinya sudah sesuai dengan SAK EMKM yang berlaku umum. 
FAKTOR PENENTU EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM UNIVERSITAS BENGKULU Hasrini Verawati; Husaini Husaini; Siti Aisyah
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.685 KB) | DOI: 10.33369/fairness.v6i1.15116

Abstract

This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control, and governance of the effectiveness of financial management.This research was conducted by giving questionnaires to financial managers the University of Bengkulu that have been based on the ease of obtaining the sample.The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Usi Uswatun Hasanah; Nurna Aziza; Siti Aisyah
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.661 KB) | DOI: 10.33369/fairness.v11i1.18439

Abstract

This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
Co-Authors Dri Asmawanti-s Eep Priadana Hasrini Verawati Husaini Husaini Madani Hatta Nurna Aziza Usi Uswatun Hasanah