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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM BINAAN DINAS PERTANIAN, KELAUTAN, DAN PERIKANAN KOTA PAREPARE Yadi Arodhiskara; Fajar Ladung; Jumriani Jumriani; Suherman Suherman
Studi Kasus Inovasi Ekonomi Vol. 6 No. 02 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v6i02.21686

Abstract

Lemahnya pemahaman siklus akuntansi, misalnya dalam penyusunan laporan keuangan pada Usaha Menenggah, Kecil Mikro (UMKM) Binaan Dinas Pertanian, Kelautan dan Perikanan Kota Parepare merupakan salah satu indikator kurang baiknya pengelolaan keuangan UMKM di Kota Parepare. Sebagai entitas bisnis lokal, UMKM memiliki peran yang sangat penting dalam meningkatkan pertumbuhan ekonomi daerah. Oleh karena itu, kegiatan ini bertujuan membantu dan meningkatkan kapasistas UMKM dalam penyusunan laporan keuangan berdasarkan SAK ETAP. Kegiatan ini dilaksanakan di Ruang Pertemuan Dinas Pertanian, Kelautan dan Perikanan Kota Parepare. Metode yang digunakan adalah ceramah, diskusi, pelatihan dan pendampingan. Ceramah dilakukan untuk memberikan informasi pentingnya pencatatan dan pelaporan keuangan, diskusi dilakukan untuk menerima permasalahan dalam proses penyusunan laporan keuangan, pelatihan dilakukan untuk mengajarkan penyusunan laporan keuangan dan pendampingan dilakukan untuk membimbing UMKM dalam penyusunan laporan keuangan berdasarkan SAK ETAP. Hasil kegiatan berupa tersusunnya laporan keuangan UMKM.
PENINGKATAN KAPABILITAS MASYARAKAT PESISIR PELAKU USAHA ABON IKAN TUNA DI KELURAHAN KAMPUNG PISANG KOTA PAREPARE Irwan Idrus; Yadi Arodhiskara; Arman Arman; Fajar Ladung; Muhammad Nurul Fikri; Tiara Saputri
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 6, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v6i2.1306

Abstract

Rendahnya kapabilitas (capability)  sumber daya manusia (SDM) menjadi salah satu persoalan di wilayah pesisir. Hal ini terlihat dengan kurangnya skill, minat dan kreatifitas masyarakat pesisir untuk berwirausaha. Di sisi lain  potensi wilayah pesisir sangat strategis khususnya pengembangan usaha di bidang perikanan. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan pemahaman dan pengetahuan bagi masyarakat pesisir terkait pentingnya pengembangan usaha abon ikan. Metode pada kegiatan PKM ini adalah dengan memberikan beberapa rangkaian pelatihan secara terstruktur dan sistematis kepada pelaku usaha abon ikan agar memiliki motivasi  kerja yang tinggi dan kompetensi dalam mengelola usaha home industry sehingga dapat meningkatkan profit usaha. Tahapan pelaksanaan kegiatan diawali dengan sosialisasi dalam bentuk Forum Group Discussion (FGD) dengan mitra dan stakeholder, pelaksanaan pelatihan peningkatan motivasi  SDM,  manjemen keuangan usaha serta  pendampingan pelaku usaha.  Hasil dari kegiatan PKM ini yaitu pelaku usaha abon ikan tuna memiliki peningkatan kapabilitas dalam mengelola usaha. Pelaku usaha memahami filosofi bekerja dan berwirausaha secara komprehensif sehingga memiliki motivasi  yang tinggi untuk berwirausaha serta mampu menyusun laporan keuangan usaha dengan teknik pembukuan sederhana.  Abstract. The low capability of human resources (HR) is one of the problems in coastal areas. This can be seen by the lack of skills, interests, and creativity of coastal communities for entrepreneurship. On the other hand, the potential of coastal areas is very strategic, especially for business development in the field of fisheries. This community service activity aims to provide understanding and knowledge for coastal communities regarding the importance of developing a shredded fish business. The method in this activity is to provide several series of structured and systematic training to shredded fish businesses in order to have high work motivation and competence in managing home industry businesses so that they can increase business profits. The stages of implementing the activities begin with socialization in the form of a Forum Group Discussion (FGD) with partners and stakeholders, implementation of training to increase HR motivation, business financial management, and mentoring of entrepreneurs. The result of these activities is that shredded business actors have increased capability in managing their business. Entrepreneurs understand the philosophy of working and entrepreneurship comprehensively so that they have high motivation for entrepreneurship and are able to compile business financial reports using simple bookkeeping techniques
Jaringan Wirausaha Muda Muhammadiyah Membangun Kemandirian Angkatan Muda Muhammadiyah Yadi Arodhiskara; Jumriani Jumriani; Fajar Ladung; Suherman Suherman
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.9955

Abstract

Background: Angkatan Muda Muhammadiyah (AMM) memiliki peran besar dalam membantu pemerintah daerah untuk membina generasi muda yang berkualitas, mandiri dan berakhlak. Sebagai upaya membangun SDM tersebut, AMM memiliki militansi dalam menjalankan program kegiatannya. Namun, kadang terkendala pada persoalan pendanaan AMM, sehingga perlu upaya untuk membangun pendanaan melalui kegiatan wirausaha. Kegiatan ini bertujuan untuk meningkatkan kapasitas berwirausaha AMM secara mandiri dan menjalin jejaring usaha sebagai sumber anggaran jalannya program yang direncanakan. Metode: Kegiatan ini terlaksana dengan dukungan kerjasama antara berbagai Ortom AMM sebagai mitra, yaitu Ikatan Pelajar Muhammadiyah (IPM), Ikatan Mahasiswa Muhammadiyah (IMM), Pemuda Muhammadiyah (PM), dan Nasyiatul Aisyiyah (NA) di Kota Parepare dengan jumlah peserta 15 orang sesuai dari masing-masing AMM. Metode yang digunakan adalah diskusi, pelatihan dan pendampingan. Untuk mengukur jalannya program maka dilakukan pre-test dan post-test. Hasil: Hasil menunjukkan sebesar 13% peserta sudah memulai wirausaha, 70% peserta menyatakan memiliki pengetahuan wirausaha, dan 72% bergabung atau memiliki jaringan wirausaha di berbagai asosiasi atau komunitas preneurship. Hasil FGD menunjukkan beberapa peserta memiliki usaha namun tidak dikelola secara serius dan menjadikan usaha sebagai sampingan. Capaian dari hasil kegiatan pelatihan adalah peserta dapat mengimplementasikan bentuk promosi melalui instagram, diantaranya adalah penjualan grosir dan eceran busana muslimah dan askesoris Makunnrai Project dan penjualan irirsan daging serta kelengkapan barbeque produk BBQ Enrekang. Kesimpulan: Kegiatan pelatihan dan pendampingan dapat membangun pola pikir dan semangat berwirausaha. Mitra dapat memanfaatkan media sosial sebagai alat promosi, serta menjadikan jaringan usaha muda sebagai wadah konsultasi dan tukar pikiran.
INFLUENCE OF LOCAL CULTURE ON QUALITY EMPLOYEE WORK AT PT. HADJI KALLA TOYOTA CITY PAREPARE Rusmin Nuryadin; Yadi Arodhiskara; Sisni Miayu
DECISION : Jurnal Ekonomi dan Bisnis Vol 4 No 1 (2023): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.263 KB)

Abstract

This study aims: Hadji Kalla Toyota Parepare Branch (2) To find out the effect the meaning of the local cultural value "Awaraniang (Courage)" influences the quality of work at PT. Hadji Kalla Toyota Parepare Branch; To find out whether the meaning of the Local Cultural values "Lempu (Honesty) and Awaraniang (Courage)" and if they jointly influence the Quality of Work at PT. Hadji Kalla Toyota Parepare Branch. The method used is Quantitative Descriptive. The results obtained from this study The value of local wisdom in the Bugis community, especially related to the meaning of Lempu, is considered to have an influence but not significant on improving the quality of work of PT. Hadji Kalla Parepare Branch. This can be explained that Lempu in its category is an adjective, even though it is an absolute part that must be owned by a human being, but because the frame owned can only be meaningful if it is followed by an action, so in this study, it is said to have an influence but not significant if it is not supported application in the form of action. The values contained in Warani besides being interpreted as having the will or determination to do the best thing possible, the meaning of warani itself, when examined from the point of view of the Bugis philosophy, contains things that are an absolute requirement as a human being, namely values. honesty. The results of the analysis provide reinforcement that Warani's attitude has a very significant influence on improving the quality of work is based on the values contained in Siri' and Pangadereng, Awaraniang, and Lempu are one devotion that cannot be separated because the two of them support and are bound to each other. So that the results of the analysis obtained show that together these two values of local Bugis human wisdom will have a very significant influence on improving the quality of work.
ANALISIS EFEKTIVITAS DAN EFESIENSI BELANJA PEGAWAI PADA BADAN KEUANGAN DAERAH KOTA PAREPARE Yadi Arodhiskara; Jumriani Jumriani; Indah Kavitasari
Journal AK-99 Vol 1 No 2 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.545 KB)

Abstract

Adapun tujuan dari penelitian ini yaitu untuk mengetahui tingkat efektivitas belanja langsung pada belanja pegawai di Kantor Badan Keuangan Daerah Kota Parepare, untuk mengetahui tingkat efesiensi belanja langsung pada belanja pegawai di Kantor Badan Keuangan Daerah Kota Parepare. Metode ini menggunakan penelitian deskriptif kuantitatif. Tempat penelitian pada Kantor Keuangan Daerah Kota Parepare dari bulan Januari sampai Maret 2019. Teknik analisis yang digunakan dalam penelitian ini adalah yang pertama menggunakan rumus rasio efektivitas dan yang kedua menggunakan rumus efisiensi. Dalam penelitian ini untuk mengetahui gambaran bagaimana anggaran pegawai dan pengeluaran pegawai. Hasil analisis rasio efektivitas Anggaran Belanja Pegawai pada Kantor Badan Keuangan Daerah Kota Parepare diperoleh hasil rata-rata sebesar 93,956% dengan kriteria penilaian efektivitas yaitu Efektif. Meskipun penyajian belanja pegawai sudah memenuhi kriteria efektif, namun masih banyak anggaran yang belum terealisasi di beberapa program kerja. Hasil analisis rasio efisiensi Anggaran Belanja Pegawai pada Kantor Badan Keuangan Daerah Kota Parepare diperoleh hasil rata-rata sebesar 13,25% dengan kriteria penilaian efisiensi yaitu Sangat Efisien
The Effect Of Regional Financial Efficiency Level On Budget Performance Of Regional Original Income In Parepare City For 2014-2018 Period Yadi Arodhiskara; Muhammad Hatta; Ariana
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.532 KB)

Abstract

This study aims to determine the effect of regional financial efficiency level on the budget performance inRegional Original Income in the City of Parepare for 2014-2018 period. The data collection techniques used in this study are observation and documentation. The subjects in this study were the research samples, namely the regional financial documents of Parepare City for 2014-2018 period. This study uses quantitative analysis. The results of the study concluded that: regional financial efficiency affects the budget performance of Regional Original Income in Parepare City. Regional financial efficiency for 2014 – 2018 period, the successive valuesare: 15.20%,17.24%, 14.67%, 13.07% and 12.82%. Meanwhile, the budget performance of Regional Original Income as measured based on the effectiveness ratio for 2014 - 2018 period, the valueswere: 130.12%, 94.42%, 98.77%, 99.74% and 89.07%. Both of these ratios depend on the realization of Original Regional Income received by the regions.
Effectiveness Of Direct Cash Assistance Policy Village Funds On Economic Recovery During The Covid-19 Pandemic Arrahman; Yadi Arodhiskara; Nurwani M
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.512 KB)

Abstract

Village funds are a mandate from the law as stipulated in article 72 paragraph 2 of Law Number 6 of 2014. As one of the village revenues, the central government is obliged to allocate village funds in the state budget (APBN), in 2022 policies and distribution village funds by taking into account village characteristics and village performance in managing village funds. Meanwhile, the mechanism for channeling village funds for 2022 will remain the same as for 2021. Where, village funds will be transferred directly from the central account to the village account. This study aims to determine the management of direct village fund cash assistance and the effectiveness of village fund cash direct assistance policies in economic recovery during the Covid-19 pandemic in Wanio village. As for the data collection techniques used in this study, namely observation, interviews and documentation. The sample in this study consisted of 9 people, namely 1 village head, 1 financial officer, 1 BPD chairman and 6 members of the community. The data analysis technique in this research is descriptive research. Direct village cash assistance during the pandemic in 2021 based on regulations issued by the Ministry of Village Permendes PDTT No. 7 of 2021 regarding the priority policy on the use of Village Funds has been fully implemented in accordance with existing regulations.
Perbandingan Penyerapan Anggaran APBD Sulawesi Selatan Sebelum Dan Masa Pendemi Covid-19 Yadi Arodhiskara; Jumriani Jumriani; Fajar Ladung
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3044

Abstract

Absorption of the budget is one of the stages of the budget cycle starting from budget planning, establishment and approval of the budget by the House of Representatives, in this case the study wanted to find out the comparison of the absorption of the South Sulawesi Regional Budget before and during the Covid-19 pandemic. The approach used in this research is a quantitative approach. The quantitative approach is a scientific inquiry based on logical positivism which operates with strict rules regarding logic, truth and prediction. The results of the Absorption of the Budget (measured by Regional Expenditure) research show that there is no statistically significant difference in budget absorption (measured by the Regional Revenue budget) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province. The results of the second study, namely Budget Absorption (measured by Regional Expenditure) statistically there is a significant difference in budget absorption (measured by Regional Expenditure) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province.
Preparation of Financial Statements Based on SAK EMKM In Small Micro Enterprises And Menengah (MSMEs) Fostered By The Department of Agriculture, Marine Affairs and Parepare City Fishery Sri Rezky Handayani; Arfianty Arfianty; Yadi Arodhiskara
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.648 KB) | DOI: 10.31850/economos.v5i2.1812

Abstract

MSMEs are economic activities that play an important role in economic growth, maka if the MSME sector is disturbed then the national economy is also disturbed, As for the purpose ofthe study is 1). To find out the process of preparing financial reports for small and medium enterprises based on SAK EMKM on MSMEs "Coastal Tavern Group" Assisted by the Parepare City PKP Office. This research uses a qualitative type of research with a descriptive approach. The descriptive qualitative research used in this study is to describe and describe the Preparation of Financial Statements for Micro, Small and Medium Enterprises (MSMEs) based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in MSMEs "Coastal Tavern Groups" Assisted by the Parepare City PKP Office. The results of the study are 1). UMKM Kedai Pesisir Group does not have real or good financial recording reports because both employees and business owners do not understand about recording financial statements based on applicable Financial Accounting Standards, 2). UMKM Kedai Pesisir Group is known that the employees taken are housewives who do not have a job and do not understand about recording, lack of knowledge of the owner of the Coastal Tavern Group MSME regarding accounting standards in the preparation of financial statements. 3). MSME activities still focus on other activities as well as production and sales only, so the time to make financial reports is still very lacking.
PENGARUH PENGGUNAAN MEDIA SOSIAL DALAM MEMASARKAN HASIL PRODUK KHAS BUGIS DI KABUPATEN PINRANG Muh. Ilham; Yadi Arodhiskara; Nirwana Sampara
DECISION : Jurnal Ekonomi dan Bisnis Vol 4 No 2 (2023): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah media sosial berpengaruh signifikan terhadap pemasaran produk khas bugis. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner dengan sampel berjumlah 127 responden. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear sederhana. Hasil penelitian menunjukkan Media Sosial berpengaruh signifikan terhadap Pemasaran Produk Khas Bugis berdasarkan hasil analisis statistik untuk menguji signifikansi pengaruh media sosial terhadap pengaruh pemasaran menggunakan statistik uji t, diperoleh nilai signifikansi ialah 0,000 < 0,005. Hal ini berarti bahwa terdapat pengaruh media sosial pemasaran produk khas bugis di Kecamatan Cempa, Kabupaten Pinrang dan Hasil analisis regresi sederhana membuktikan bahwa media sosial berpengaruh positif terhadap pemasaran produk khas bugis, dilkarnakan media sosial muda di jangkau, tidak memerlukan biaya yang begitu besar, akses informasi produk yang muda didapat, bisa secara langsung berkomunikasi dengan konsumen lewat media sosial tanpa ketamu langsung dengan konsumennya. Apabila media sosial dimanfaatkan dengan baik, maka pemasaran produk akan meningkat.