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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Teknologi Panrita Abdi - Jurnal Pengabdian pada Masyarakat SULUH: Jurnal Abdimas Accounting Profession Journal (APAJI)
Khalida Utami
FEB Universitas Pancasila, Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Other

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PERAN DIVERSIFIKASI PENDAPATAN DALAM PENINGKATAN KINERJA BANK PADA MASA PANDEMI COVID 19 Tri Astuti; Khalida Utami
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.40

Abstract

Penelitian ini bertujuan untuk menguji pengaruh diversifikasi pendapatan terhadap kinerja Bank yang diukur dengan Return On Assets dan Risiko pada masa pandemic Covid19. Data penelitian yang digunakan berupa data laporan keuangan triwulan yang ditebitkan pada tahun 2020 yang mewakili periode pada pandemic Covid19. Penelitian ini menemukan bahwa pada diversifikasi pendapatan hanya mempengaruhi Return On Assets, namun tidak berpengaruh pada risiko bank. Hasil ini menunjukkan bahwa pada masa pandemik Covid19, Bank mampu untuk meningkatkan kinerjanya dengan melakukan aktivitas diversifikasi. Sedangkan dalam jangka waktu pendek, diversifikasi tidak berdampak pada risiko Bank. Hal ini mengisyaratkan bahwa Bank mampu untuk mengendalikan risiko pasar yang muncul akibat pandemik dengan memaksmalkan sumber pendapatannya.
EDUKASI PENGELOLAAN KEUANGAN KELUARGA NELAYAN DI KOTA CILEGON Khalida Utami; Lailah Fujianti; Harimurti Wulandjani; Tryas Chasbiandani; Rhena Yuni Junita; Fadhan Ramadhan
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 1 (2023): Jurnal Panrita Abdi - Januari 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i1.20226

Abstract

The uncertain income of fishermen's families due to seasonal factors coupled with consumptive behavior has caused many fishing families to face financial difficulties during a famine. One solution to this problem is to regulate financial management. For this reason, community service is carried out for fishermen's families in Ciwanda District, Cilegon City. The implementation method begins with a site survey, training preparation, training, and evaluation of the training implementation. The preliminary study before the service was carried out on September 25, 2021. Service in the form of financial management education was carried out on October 7, 2021. The form of financial management provided was preparing a budget for family financial receipts and expenditures and recording family financial receipts and payments. The evaluation results showed that the participants' average value was 79.09. The value is above 55, which indicates an indicator of success is achieved.    ---   Pendapatan keluarga nelayan yang tidak menentu karena faktor musin ditambah dengan adanya prilaku konsumtif  menyebabkan banyak keluarga nelayan  menghadapi permasalahan kesulitan keuangan pada saat paceklik.   Salah satu solusi atas permasalahan ini yaitu mengatur pengelolaan keuangan. Untuk itu dilakukan pengabdian masyarakat pada keluarga nelayan  di Kecamatan Ciwanda Kota Cilegon. Metode pelaksanaan di mulai dengan survey lokasi, persiapan pelatihan, pelatihan dan evaluasi pelaksanaan pelatihan. Survey pendahuluan sebelun dilakukan pengabdian dilakukan pada tanggal 25 September 2021. Pengabdian dalam bentuk Edukasi pengelolaan keuangan dilakukan pada tanggal  7 Oktober 2021. Bentuk pengelolaan keuangan yang diberikan adalah penyusunan anggaran penerimaan dan pengeluaran keuangan keluarga dan pencatatan penerimaan dan pengeluaran keuangan keluarga. Hasil evaluasi menunjukkan rata-rata nilai peserta sebesar 79.09. Nilai tersebut  diatas nilai 55, hal ini menunjukkan indikator keberhasilan tercapai.
Pelaporan Yang Terintegrasi Di Rev. 4.0: Siapkah BUMN Di Indonesia? Khalida Utami; Rafrini Amyulianthy; Tri Astuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.957 KB) | DOI: 10.22219/jrak.v12i2.21444

Abstract

Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports on the Indonesia Stock Exchange. At a later stage, the overall score is calculated and evaluated with sensitivity analysis. The study finds the higher the amount of disclosure of firms implementing IR in Indonesia, the lesser the information gap obtained which can lead to a more effective corporate governance system This research has implications for companies in considering the application of integrated reporting in making decisions related to investments both in the short and long term, so that they can support the company's sustainable development strategy.
The Influence of Knowledge Management Capability Dimensions on the Competitive Advantage of MSMEs Through Entrepreneurial Orientation Erwin Permana; Khalida Utami; Margo Purnomo
Jurnal Manajemen Teknologi Vol. 22 No. 1 (2023)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2023.22.1.5

Abstract

Abstract. The concept of knowledge management as the mainstay for building the competitive advantage of large companies has been highly emphasized in the strategic management literature, but similar studies are still rare in the realm of MSMEs. To fill this gap, this paper empirically examines the relationship between the dimensions of knowledge management capability and competitive advantage through the entrepreneurial orientation of Micro, Small and Medium Enterprises (MSMEs). The knowledge management dimensions used include knowledge management infrastructure and knowledge management processes. The analysis technique uses Structural Equation Model (SEM) with SmartPLS. Research respondents are owners/managers in 75 MSME sentra in Jakarta, Indonesia. Statistical tests show that knowledge management infrastructure has a significant effect on entrepreneurial orientation but does not have a significant effect on competitive advantage. The knowledge management process has a significant effect on entrepreneurial orientation and also on competitive advantage. Meanwhile, entrepreneurial orientation has a significant effect on competitive advantage. This reality confirms that when there is high pressure on MSMEs, it will cause actions and reactions among companies in the industry. To emphasize the important role of knowledge management in facing future pressures, wider research is needed on the consequent variables of the application of knowledge management in MSMEs, such as digital capabilities, business agility and business performance.Keywords: Knowledge management infrastructure, knowledge management processes, competitive advantage, entrepreneurial orientation, MSMEAbstrak. Konsep knowledge management sebagai andalan untuk membangun keunggulan kompetitif perusahaan besar sudah sangat ditekankan dalam literatur strategic management, namun studi serupa masih jarang dilakukan di ranah UMKM. Untuk mengisi kesenjangan tersebut, makalah ini mengkaji secara empiris hubungan antara dimensi kapabilitas manajemen pengetahuan dan keunggulan kompetitif melalui orientasi kewirausahaan Usaha Mikro, Kecil dan Menengah (UMKM). Dimensi manajemen pengetahuan yang digunakan meliputi infrastruktur manajemen pengetahuan dan proses manajemen pengetahuan. Teknik analisis menggunakan Structural Equation Model (SEM) dengan SmartPLS. Responden penelitian adalah pemilik/pengelola di 75 sentra UMKM di Jakarta, Indonesia. Uji statistik menunjukkan bahwa knowledge management infrastructure berpengaruh signifikan terhadap orientasi kewirausahaan namun tidak berpengaruh signifikan terhadap keunggulan kompetitif. Proses knowledge management berpengaruh signifikan terhadap orientasi kewirausahaan dan juga keunggulan bersaing. Sedangkan orientasi kewirausahaan berpengaruh signifikan terhadap keunggulan bersaing. Realitas ini menegaskan bahwa ketika terjadi tekanan yang tinggi terhadap UMKM akan menimbulkan aksi dan reaksi antar perusahaan dalam industri tersebut. Untuk menekankan peran penting knowledge management dalam menghadapi tekanan masa depan, diperlukan penelitian yang lebih luas terhadap variabel-variabel konsekuen penerapan knowledge management pada UMKM, seperti kapabilitas digital, business agility dan business performance.Keywords: Knowledge management infrastructure, knowledge management processes, competitive advantage, entrepreneurial orientation, MSME
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DIGITAL KEPADA RPTRA DAN PKK RAWA BEBEK PULOGEBANG JAKTIM Iha Haryani Hatta; Susilawati Susilawati; Dian Riskarini; Yuli Ardianto; Khalida utami
SULUH: Jurnal Abdimas Vol 4 No 1 (2022): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i1.3373

Abstract

Pembuatan laporan keuangan pada sektor UMKM sangat penting karena selain bisa mengontrol biaya operasional bisnis sehingga mengetahui laba rugi usaha, mengetahui hutang piutang, dan memperhitungkan pajak. Fakultas Ekonomi dan Bisnis Universitas Pancasila bekerja sama dengan RPTRA( Ruang Publik Terpadu Ramah Anak ) dan Pokja III PKK Kp.Rawa Bebek , Kelurahan Pulo Gebang Kota Administratif Jakarta Timur dalam memberikan Pelatihan Administrasi Keuangan Digital. Pelatihan yang diberikan merupakan pelatihan agar RPTRA dan Pokja III PKK dapat memahami bagaimana cara menyusun laporan keuangan atau administrasi keuangan berbasis digital yang simple , mudah dipahami setiap peserta. Metode pelaksanaan dengan melalui kegiatan pengabdian kepada masyarat oleh FEB Universitas Pancasila di sekitar rumah susun Rawa Bebek kelurahan Pulo Gebang Kota Administrasif Jakarta Timur.
PENDAMPINGAN PEMASARAN DAN PENYUSUNAN LAPORAN UMKM BINAAN FEB UP I MADE INSTANT FOOD Tryas Chasbiandani; Khalida Utami; Dian Riskarini; Elly Rosdiana; Vibi Dwita Nabila
SULUH: Jurnal Abdimas Vol 5 No 1 (2023): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i1.5198

Abstract

The purpose of community service is to provide assistance for level improvement (Scale Up) related to Marketing management and Financial Management at MSMEs assisted by FEB UP I Made Instant Food. This method of implementing Community Service uses training and mentoring methods by the Community Service team. The result of this assistance is the creation of an Instagram account for marketing and preparation of reports on the cost of goods produced, cost of goods sold and profit and loss of business I Made Instant Food
Co-Authors Dian Riskarini Dian Riskarini Elly Rosdiana Erwin Permana Fadhan Ramadhan Harimurti Wulandjani Iha Haryani Hatta LAILAH FUJIANTI Margo Purnomo Rafrini Amyulianthy Rhena Yuni Junita Susilawati Susilawati TRI ASTUTI Tryas Chas Biandani Vibi Dwita Nabila Yuli Ardianto