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Implementasi Penyusunan Laporan Keuangan UMKM Ratri Paramitalaksmi; Wuku Astuti
Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Vol. 12 No. 1 (2021): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1589.452 KB) | DOI: 10.36418/covalue.v12i1.1218

Abstract

Latar belakang: UMKM (Usaha Miko Kecil dan Menengah) merupakan penyangga bagi perekonomian Indonesia. Menurut Kementerian Usaha Kecil dan Menengah (KUKM) pada tahun 2018, jumlah pelaku UMKM sebanyak 64,2 juta atau 99,99% dari jumlah pelaku ekonomi di Indonesia. Saat ini permasalahan yang terjadi adalah penyusunan laporan keuangan UKM masih terdapat kekurangan dan ketidaksesuaian dengan pedoman yang telah dibuat oleh Pemerintah Republik Indonesia. Tujuan penelitian: menganalisis implementasi dari penyusunan laporan keuangan UMKM (Usaha Kecil Menengah) yang terdapat pada wilayah Duwet, Magelang, Propinsi Jawa Tengah. Metode penelitian: Metode studi kasus digunakan pada penelitian ini dimana studi kasus ini mempelajari tentang latar belakang keadaan dari sebuah fenomena. Metode studi kasus ini adalah salah satu metode deskriptif, dengan tujuan mencari berbagai informasi mengenai bagaimana penerapan akuntansi dalam penyusunan laporan keuangan UMKM pada akhir periode. Hasil penelitian: 1) Laporan keuangan yang disajikan oleh para pelaku UMKM di wilayah Duwet belum tersaji dengan baik. 2). Laporan keuangan oleh para pelaku UMKM di wilayah Duwet belum disajikan dengan tertib setiap periode. Kesimpulan: Laporan Keuangan keuangan oleh para pelaku UMKM di wilayah Duwet belum dilaksanakan dengan tertib setiap periode dan masih sangat sederhana.
PENDAMPINGAN MELALUI TERTIB ADMINISTRASI KEUANGAN UNTUK PENINGKATAN PENDAPATAN UMKM PENGOLAHAN SNACK DI WILAYAH DUWET, JAWA TENGAH Ratri Paramitalaksmi; Wuku Astuti
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 10: Maret 2022
Publisher : Bajang Institute

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Abstract

Akibat adanya pandemi Covid-19, pertumbuhan dan eksistensi UMKM menjadi terhambat hingga mengalami penurunan pendapatan. Kegiatan Pengabdian Kepada Masyarakat ini dilakukan dengan tujuan untuk membantu pelaku UMKM, yaitu UMKM di wilayah Duwet, Mantingan, Salam, Magelang, Jawa Tengah yang mayoritas bergerak di bidang pengolahan snack untuk meningkatkan penghasilan dengan memberikan pendampingan mengenai penertiban administrasi keuangan dan pemberian pengetahuan mengenai pemasaran modern berbasis internet agar dapat bersaing di pasaran. Terutama selama masa Pandemi Covid-19 saat ini dimana perekonomian terpuruk, dan segala kegiatan dilakukan secara daring sehingga mengurangi pendapatan UMKM di wilayah Duwet, Kelurangan Mantingan, Kecamatan Salam, Kabupaten Magelang, Provinsi Jawa Tengah.
The Influence of Financial Literacy and Lifestyle Against Consumptive Behavior of Generation Z during the Covid-19 Pandemic Ratri Paramitalaksmi; Wuku Astuti; Hadjija Dewi Aviva
Ilomata International Journal of Social Science Vol 3 No 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.488 KB) | DOI: 10.52728/ijss.v3i4.589

Abstract

This study aims to determine the influence of financial literacy and lifestyle levels against consumptive behavior of Generation Z during the Covid-19 pandemic in Special Region of Yogyakarta, Indonesia. The method used in this study was by distributing questionnaires to 200 students in D.I. Yogyakarta Province by sampling method through Google Form. This sampling determination is expected to be a representative of Generation Z i in Special Region of Yogyakarta, Indonesia. The result of this study is that lower level of Financial Literacy, the higher the consumptive behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 pandemic. On the other hand, the higher the Lifestyle, the higher the Consumptive Behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 Pandemic.
Pendampingan Tertib Administrasi Keuangan Demi Peningkatan Kinerja Keuangan UMKM Pengolahan Snack di Padukuhan Mertosanan Kulon Puteri Oktatia Harum; Ratri Paramitalaksmi
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v2i2.156

Abstract

Limited understanding of the preparation of financial reports is something that is often experienced by MSMEs that have just been established. This Community Service Activity aims to support MSME players, nameli MSMEs in the Mertosanan Kulon, Potorono, Banguntapan Bantul areas where the majority of the population is snack entrepreneurs to increase income by sharing knowlage through assistance related to recording financial transactions and preparing financial reports related to online marketing. From this assistance, it is hoped that it can help MSME actors to compete in the market. The methods used in this service are: 1) Socialization and Coordination. 2) Data Collection. 3) Implementation of Mentoring. 4) Implementation of Training. The result of the service carried out show that the service that has been carried out has increased their skills in developing businesses for MSME actors. 
PENDAMPINGAN OPTIMALISASI SISTEM PERPAJAKAN PADA PT SGI Srigid Marini; Ratri Paramitalaksmi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.18300

Abstract

Salah satu sumber penerimaan negara yang digunakan untuk membiayai pengeluaran pemerintah untuk menyelenggarakan pemerintahan dan pembangunan nasional adalah pajak. Bagi perusahaan, pajak merupakan beban yang dikeluarkan tanpa langsung menerima imbalan. Oleh karena itu, perusahaan membutuhkan suatu cara agar beban pajak menjadi lebih efisien. Salah satu cara agar beban pajak menjadi efisien yaitu melalui perencanaan pajak (tax planning). Tujuan Pengabdian Kepada Masyakarat ini dilakukan untuk membantu membuat perencanaan pajak melalui sistem perpajakan pada perusahaan PT Sport Glove Indonesia. Pengabdian Kepada Masyarakat ini diharapkan dapat membantu dalam perencanaan pajak (tax planning) atas beban-beban perusahaan, sehingga dapat mengoptimalkan beban-beban tersebut sebagai beban operasional perusahaan. Manajemen perusahaan diharapkan dapat mengaplikasikan perencanaan pajak (tax planning) atas beban-beban untuk mengoptimalkan beban pajak perusahaan melalui sistem perpajakan sesuai yang dilakukan selama kegiatan PKM ini
Pengembangan Strategi Pemasaran pada UMKM Kuliner di Kabupaten Sleman Lukas Kopong Tukan; Ratri Paramitalaksmi
Jurnal Kabar Masyarakat Vol. 1 No. 4 (2023): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v1i4.1024

Abstract

Limited promotional media means that marketing and sales methods are still small in scope so that MSMEs cannot manage their businesses effectively and often experience delays in their development. This Community Service aims to help simplify the marketing process for culinary MSMEs, namely Siomay Indul and Warung Makan "Siderhana", which are Service Partners. The methods used in this service are: 1) interviews. 2) Observation. The results of the service that has been carried out show that the service that has been carried out has increased the skills and knowledge of the Service Partners regarding marketing strategies which also supports business development.
THE INFLUENCE OF LENGTH OF BUSINESS, UNDERSTANDING ACCOUNTING AND BUSINESS SIZE ON THE QUALITY OF FINANCIAL REPORTS (Case Study in Malioboro Area of Yogyakarta) Vinsensius Engelbertus Lado; Ratri Paramitalaksmi
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Micro, Small, and Medium-Sized Enterprises (MSME) prepare excellent financial reports that become accurate accounting information for tax reporting, bank credit applications, and economic decisions in business management, such as those regarding pricing and market development. This experiment aims to determine factors that affect the duration of business, comprehension of accounting concepts, and size of the firm in order to assist Micro, Small, and Medium-Sized Enterprises (MSME) in preparing financial reports. All of the MSME actors in the Kota Yogyakarta district served as the research's population. The "Accidental Sampling Technique" was employed for the sampling in this quantitative study. This study used a Likert scale to obtain data from 44 respondents using questionnaires. Regression analysis is the research's analytical method. The findings of this study indicate that the length of the business, the understanding of accounting, and the size of the business all positively impact the quality of the finance report.
Peningkatan Kualitas Laporan Keuangan UMKM Kuliner Tradisional di Yogyakarta Silfester Odi; Ratri Paramitalaksmi
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2076

Abstract

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.