Articles
<![CDATA[The Effect of Earnings Quality on Financial Performance in Indonesia : is the State-Owned Bank better than Private Bank? ]]>
<![CDATA[Rachma Bhakti Utami]]>;
<![CDATA[Nila Firdausi Nuzula]]>;
<![CDATA[Cacik Rut Damayanti]]>
<![CDATA[ APMBA (Asia Pacific Management and Business Application) Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics and Business, Brawijaya University ]]>
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DOI: 10.21776/ub.apmba.2019.008.02.3
<![CDATA[The primary objective of this study is to analyze the effect of earnings quality on financial performance of banks in Indonesia by comparing the SOEs and private banks. This study uses discretionary accruals and earnings persistence indicators to measure earnings quality, as well as financial performance variables measured through return on assets, return on equity, rate return on loans and total asset turn over. Eight conventional banks compared in this study are 4 government banks and 4 private banks, with research data from 2006-2018. Data is processed using Partial Least Square Multigroup Moderation Technique. The results of this study indicate that earnings quality has a significant effect on financial performance of banks in Indonesia. While the results of bank type moderation show that the effect of earnings quality on financial performance of private banks is greater than that of state-owned banks. This study recommends the importance of applying earnings quality in banks, especially in state-owned banks. Furthermore, this study suggests that government companies should avoid earnings management in order to create good and high quality financial performance, especially in the banking sector in Indonesia.]]>
<![CDATA[STRATEGI PENINGKATAN PLACE BRANDING POKDARWIS KAMPOENG HERITAGE KAJOETANGAN MELALUI PELATIHAN PEMASARAN SECARA VIRTUAL ]]>
<![CDATA[Zahro Zainal Abidin]]>;
<![CDATA[Sri Mangesti Rahayu]]>;
<![CDATA[Maria Goretti Wi Endang Nirowati Pamungkas]]>;
<![CDATA[Rachma Bhakti Utami]]>
<![CDATA[ Jurnal Abdi Insani Vol 9 No 2 (2022): Jurnal Abdi Insani ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/abdiinsani.v9i2.459
<![CDATA[Kampoeng Heritage Kajoetangan is one of the potential locations for tourism development in Malang City, especially cultural tourism. This location has heritage and historical heritage that will attract tourist visits. In addition to the tourism base, this location also has the potential of the creative economy industry. The Malang City Government itself has formed a Tourism Awareness Group (Pokdarwis) to develop tourism and the creative economy of this region. Unfortunately, until now there has been no effective marketing strategy to develop Kampoeng Heritage Kajoetangan. People in this area are not yet fluent in marketing virtually or through online media. For this reason, the dedication team from Brawijaya University conducts virtual marketing training. This community service activity aims to increase knowledge, especially for the management of Pokdarwis Kampoeng Heritage Kajoetangan regarding technical marketing online and through the website. This method of implementing community service is carried out through online media, providing an explanation of the importance of online marketing in the current pandemic era through lectures, discussions and training. Through this training, community service participants become knowledgeable about the importance of online marketing. In addition, participants become aware of online websites to sell and promote their products.]]>
<![CDATA[Pelatihan Akuntansi bagi Komunitas Usaha Ekonomi Kreatif Kayoetangan Heritage Kota Malang: Optimalisasi Media Daring ]]>
<![CDATA[Zahroh Zainal Abidin]]>;
<![CDATA[Maria Goretti Wi Endang]]>;
<![CDATA[Dwiatmanto Dwiatmanto]]>;
<![CDATA[Raden Rustam Hidayat]]>;
<![CDATA[Rachma Bhakti Utami]]>
<![CDATA[ Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 6, No 2 (2021): May 2021 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/abdimas.v6i2.5161
<![CDATA[Understanding and preparing basic financial reports is essential and necessary for every entrepreneur. This Community Service Activity is essential to do, considering that not many members of the Komunitas Usaha Ekonomi Kreatif Kayoetangan Heritage of Malang City have made financial records for their business. A total of 27 members and administrators of the Komunitas Usaha Ekonomi Kreatif Kayoetangan Heritage participated in this training. The main purpose of this community service activity is to provide simple training on theapreparation of basic accounting financialareports, both for service companies and trading companies. The lecture method is used in this community service. Unfortunately, pandemic conditions hampered the implementation of this training. Researchers then used online or online methods as a training solution amid a pandemic. The training results showed that the participants were enthusiastic about participating in this training, which was shown by the participants being active in conducting discussions. The participants’ assessment of the training activities was excellent. For training and community service in the future, assistance should be provided to training participants to implement financial reports for entrepreneurs fully.DOI: https://doi.org/10.26905/abdimas.v6i2.5161 ]]>
<![CDATA[Scale Up Bisnis UMKM Kota Malang RPMR Melalui Pelatihan Manajemen dan Hukum Bisnis Dalam Rangka Recovery Pandemi Covid-19 ]]>
<![CDATA[Sovia Rosalin]]>;
<![CDATA[Rini Agustina]]>;
<![CDATA[Kusairi Kusairi]]>;
<![CDATA[Rachma Bhakti Utami]]>;
<![CDATA[Azna Abrory Wardana]]>
<![CDATA[ JURNAL APLIKASI DAN INOVASI IPTEKS "SOLIDITAS" (J-SOLID) Vol 5, No 2 (2022): Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS ]]>
Publisher : <![CDATA[Badan Penerbitan Universitas Widyagama Malang ]]>
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DOI: 10.31328/js.v5i2.4065
<![CDATA[Rumah Pengusaha Malang Raya (RPMR) Kota Malang sebagai salah satu paguyupan terbesar UMKM di Kota Malang menjadi salah satu kominitas yang peduli dengan kegiatan usaha khususnya pada pasca masa pandemi covid-19. Permasalahan manajemen internal dan literasi hukum, seperti Hak Atas Kekayaan Intelektual, merk dagang hingga perijinan usaha menjadi faktor yang mempengaruhi perkembangan usaha UMKM binaan RPMR. Melalui kegiatan pelatihan dengan metode case study dan problem solving, yakni melakukan identifkasi permasalahan yang ada dilapangan, kemudian di analisis untuk diberikan solusi pemecahannya. Pelatihan yang dilaksanakan dalam 4 kali pertemuan mungkin belum dapat memberikan hasil yang optimal bagi peserta/ Mitra RPMR, karena kendala waktu dan juga para peserta adalah pebisnis yang waktunya banyak tersita untuk kegiatan usaha di rumah. Penyampaian materi yang padat mungkin hanya sebagian kecil terserap oleh peserta, tetapi hal ini tidak menjadi halangan berarti karena peserta cukup antusias dalam belajar dan merespon semua kegiatan dan materi yang diberikan dalam kegiatan pelatihan. Sebanyak 50 orang peserta pelatihan, 80% merasa sangat senang dengan pelatihan yang diadakan. Pelatihan ini selain menambah wawasan juga menjadi sarana promosi bagi UMKM. 10% peserta menyatakan cukup puas tetapi perlu diadakan pelatihan lanjutan dan apabila perlu dilakukan pendampingan agar usaha mereka bisa berkembang dan naik kelas. Sedangkan 10% peserta lainnya menyatakan pelatihan kurang lama dan sangat perlu untuk dilakukan pendampingan yang berkelanjutan.]]>
<![CDATA[EARNINGS QUALITY: PRAKTIK DAN TELAAH KASUS GARUDA INDONESIA ]]>
<![CDATA[Rachma Bhakti Utami]]>;
<![CDATA[Dinar Ary Kartikasari]]>
<![CDATA[ Profit: Jurnal Adminsitrasi Bisnis Vol. 15 No. 1 (2021): Profit : Jurnal Administrasi Bisnis ]]>
Publisher : <![CDATA[FIA UB ]]>
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DOI: 10.21776/ub.profit.2021.015.01.6
<![CDATA[Earnings are the critical indicators of a company's financial performance. Investors' investment decisions can be taken, predicting the company's future growth, and even earnings can determine the unsteady in an institution's stock price. Earning quality in a company's financial reporting is a must because quality earnings are real earnings without earnings management. In 2019, the financial statements of Garuda Indonesia (GI) were quite crowded and caused polemics. The airline with the GIAA issuer code managed to record a net profit of US $809 thousand in 2018, inversely proportional to the financial statements of 2017, which lost US$ 216.58 million. This performance is quite surprising because, in the third quarter of 2018, the company still lost US$ 114.08 million. Otoritas Jasa Keuangan (OJK) also investigated this case until finally, in mid-June 2019, OJK imposed sanctions on the Office of Public Accountants that audited financial statements and imposed fines on Directors of Garuda Indonesia. This case is reminiscent of the importance of applying earnings quality to reporting a company's financial statement.]]>
<![CDATA[Intellectual Capital and Earnings Quality: Do They Connect? ]]>
<![CDATA[Rachma Bhakti Utami]]>;
<![CDATA[Nila Firdausi Nuzula]]>;
<![CDATA[Cacik Rut Damayanti]]>
<![CDATA[ Journal of Applied Business Administration Vol 7 No 1 (2023): Journal of Applied Business Administration - Maret 2023 ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaba.v7i1.5181
<![CDATA[The main objective of this research is to look at the relationship between intellectual capital and earnings quality in Indonesian banks. Intellectual capital is measured by using EVAIC+, where the indicators consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE). Earnings quality is measured using discretionary accruals and earnings persistence. Furthermore, this study also looks at whether there is a difference in the effect of intellectual capital on earnings quality based on the type of bank, in this case, State-Owned and Private Banks. The objects of this study were eight banks, consisting of four state-owned banks and four private banks, and this study examines a total of 112 banking samples in Indonesia. The researcher used the Partial Least Square Multigroup technique to analyze this study, with research data for 2006 - 2019. The results showed that intellectual capital was essential for influencing banking earnings in Indonesia. This study also shows that the intellectual capital analyzed separately between state-owned and private banks has a significant and positive effect on earnings quality, meaning that the type of bank does not moderate the effect of the independent variables on the dependent variable in this study. This study recommends more budget allocation to intellectual capital to create quality profits in banks in Indonesia.]]>
<![CDATA[Capacity Bulding Pondok Pesantren Melalui Standarisasi Laporan Keuangan Menggunakan Aplikasi Akunku ]]>
<![CDATA[Mufarrohah Mufarrohah]]>;
<![CDATA[Rachma Bhakti Utami]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 3 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (In Press) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/janayu.v4i3.28562
<![CDATA[Purpose – This service aims to increase the capacity of Pondok Pesantren managers in reading and compiling financial report information using the web-based “Akunku” application. Through this service activity, it is hoped that the training participants will be able to map accounts at Pondok Pesantren and compile financial reports according to Pondok Pesantren financial management standards with the help of a tool in the form of the web-based My Account application, which can present financial reports in real-time and is easily accessible from anywhere. Design/methodology/approach – This service is carried out through several stages of activity, namely (1) providing basic accounting materials, (2) journaling practices and inputting transactions through the “Akunku” application, and (3) the practice of reading financial statement information through the “Akunku” application. The stages of community service begin with the pretest and end with the posttest to determine the increase in the human resource capacity of managing Pondok Pesantren. Findings – There are 13 Pondok Pesantren assisted by Bank Indonesia, categorized as modern boarding schools. The thirteen Pondok Pesantren are categorized as modern because the activities of the students include religious education accompanied by formal education at the Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTS), Madrasah Aliyah (MA) and Higher Education levels. In addition, the thirteen Pondok Pesantren instilled an entrepreneurial spirit in the students through a business unit at the Pondok Pesantren. However, the thirteen Pondok Pesantren were constrained in compiling financial reports due to the lack of knowledge of accounting-related human resources and the absence of supporting tools in preparing financial reports. Originality/value – The posttest results show that service implementation can be effective, as shown by a better understanding than before there was capacity building. This service provides a new understanding for Pondok Pesantren managers regarding preparing financial reports for Pondok Pesantren. Preparing Pondok Pesantren financial reports using the “Akunku” application was chosen because of the ease of access from anywhere.]]>
<![CDATA[TRAINING PENGGUNAAN “MENDELEY REFERENCE MANAGER” SEBAGAI ALAT MANAJEMEN REFERENSI ]]>
<![CDATA[Rachma Bhakti Utami]]>;
<![CDATA[Yessy Yuliana Amalia]]>;
<![CDATA[Faudina Permatasari]]>;
<![CDATA[Maskur Maskur]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024 ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Malang ]]>
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DOI: 10.33795/abdimas.v11i1.5320
<![CDATA[Kemajuan teknologi saat ini dapat dimanfaatkan oleh masyarakat luas, termasuk peneliti maupun mahasiswa. Salah satu kemajuan teknologi yang dapat dimanfaatkan khususnya dalam membantu membuat daftar pustaka adalah “Mendeley Reference Manager”. Mendeley merupakan salah satu dari beberapa alat manajemen referensi yang direkomendasikan baik jurnal nasional maupun jurnal bereputasi internasional. Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan training penggunaan “Mendeley Reference Manager” untuk memudahkan pengguna dalam membuat daftar pustaka otomatis. Metode pengabdian dilaksanakan melalui ceramah online, instruksi tentang penggunaan Mendeley reference manager, praktik penulisan sitasi dalam artikel ilmiah, dan tanya jawab. Peserta dalam pengabdian kepada masyarakat ini berjumlah 18 orang dengan berbagai latar belakang. Hasil dari pengabdian kepada masyarakat ini adalah para peserta dapat melakukan install “Mendeley Reference Manager” , membuat collection, membuat group kolaborasi hingga menyusun daftar pustaka otomatis. Kedepannya diharapkan para pengguna khususnya penelit dan mahasiswa dapat membuat daftar pustaka otomatis, dengan lebih baik, efektif, efisien dan meminimalisir kesalahan.]]>
<![CDATA[ANALISIS PROSEDUR PENGENDALIAN PERSEDIAAN BARANG DI TOKO ALFAMART ]]>
<![CDATA[Melda Sabrina]]>;
<![CDATA[Annisa Fitri Novendri]]>;
<![CDATA[Rachma Bhakti Utami]]>;
<![CDATA[Devi Felisha]]>;
<![CDATA[Agis Ekawati]]>;
<![CDATA[Nisa Revinia Faizah]]>
<![CDATA[ Jurnal Bisnis Corporate JURNAL BISNIS CORPORATE : VOL. 9 NO. 1 JUNI 2024 ]]>
Publisher : <![CDATA[Program Studi Ilmu Administrasi Bisnis FISIP Universitas Dharmawangsa Medan ]]>
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DOI: 10.46576/jbc.v9i1.4560
<![CDATA[Persediaan barang merupakan salah satu hal yang sangat penting bagi operasional dan pelayanan perusahaan. Standar Operasional Prosedur (SOP) berperan penting dalam mengelola persediaan barang di perusahaan. Salah satu proses penting yang berhubungan dengan persediaan adalah purchase order (PO) yang dilakukan untuk mendapat barang dari pemasok. Proses purchase order (PO) dan pengiriman barang dari gudang ke toko memiliki langkah-langkah yang harus dilakukan sesuai dengan SOP yang berlaku supaya proses persediaan barang berjalan dengan baik. Tujuan penelitian ini untuk mengetahui apakah prosedur pengendalian barang di Alfamart Bululawang sudah berjalan secara efektif dan efisien ataukah belum. Penelitian ini menggunakan metode kualitatif, dan bertujuan untuk mendapatkan informasi tentang proses purchase order (PO) persediaan barang di Alfamart Bululawang. Untuk pengumpulan data penulis melakukan kegiatan peninjauan (observasi) dan wawancara (interview). Hasil dari observasi ini proses persediaan barang di Alfamart yang beralamat di Jl. Raya Diponegoro, kec. Bululawang, Kabupaten Malang sudah berjalan dengan baik, efektif dan juga efisien. Perusahaan disarankan untuk melakukan evaluasi berkala terkait persediaan barang di Alfamart Bululawang untuk meminimalisir terjadinya kesalahan dan ketidaksesuaian.]]>
<![CDATA[ANALISIS PROSEDUR ADMINISTRASI PENJUALAN TUNAI PADA KAPEL STORE MALANG ]]>
<![CDATA[Adellia Elzai Ratna Sari]]>;
<![CDATA[Dinda Nabilah Rahmasari]]>;
<![CDATA[Nilawati Fiernaningsih]]>;
<![CDATA[Rachma Bhakti Utami]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 1 (2024) ]]>
Publisher : <![CDATA[Politeknik Bisnis Indonesia ]]>
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DOI: 10.37600/ekbi.v7i1.1127
<![CDATA[Procedures are very important to speed up company activities. Implementing cash sales administration procedures is a solution for companies, especially trading companies. This research uses qualitative descriptive research. The data collection methods used were interviews, observation and documentation. The results of this research indicate that cash sales administration procedures at the Kapel Store include: sales order procedures, cash, receipt procedures, goods delivery procedures and cash sales recording procedures.]]>
