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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Penelitian Ekonomi dan Bisnis Reswara: Jurnal Pengabdian Kepada Masyarakat Abdi Makarti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi dan Bisnis
Enny Susilowati Mardjono
Fakultas Ekonomi Dan Bisnis Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPLEMENTASI BREAK EVENT POINT SEBAGAI ALAT BANTU PERENCANAAN LABA UMKM PENGGUNA BAWANG MERAH KABUPATEN KENDAL Enny Susilowati Mardjono; Lilis Setyowati
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2546

Abstract

UMKM pengguna brambang goreng diKabupaten Kendal, selaku mitra dari kegiatan kedaireka pengabdian kepada masyarakat memiliki kendala dalam menentukan laba usaha. Kendala pertama yaitu pengetahuan yang terbatas karena dalam mengorganisir dan mencatat pendapatan dan identifikasi biaya-biaya proses produksi masih menggunakan cara – cara konvensional. Kendala selanjutnya adalah dalam penentuan harga jual produk masih belum memperhitungkan fixed cost dan variable cost dan masih tercampur dengan biaya dan kebutuhan pribadi owner. Keterbatasan informasi dan pengetahuan dari mitra serta belum optimalnya binaan UMKM dengan lembaga resmi pemerintah. Untuk mengatasi kendala-kendala tersebut, dibuatlah pelatihan pengidentifikasian komponen biaya-biaya fixed cost dan variable cost serta depresiasi yang diperlukan dan pengakuan pendapatan pada waktu yang tepat untuk menentukan BEP guna  merencanakan laba yang tepat. Pengakuan Pendapatan dan Biaya dengan memperhitungkan kebijakan akuntansi dirancang berdasarkan kondisi proses usaha masing-masing bidang usaha UMKM. Sosialisasi mengenai identifikasi biaya dan pendapatan serta pembukuan UMKM yang benar sesuai standar akuntansi dan pendampingan pembukuan akuntansi serta penentuan Break Event Point (BEP) dilakukan agar mitra bisa mendapatakan laba riil untuk meningkatkan laba usahanya. Kerjasama dengan pemerintah dan perguruan tingi lewat kedaireka bertujuan membantu peningkatan pengembangan UMKM. Dari hasil evaluasi yang dilakukan dengan pengimplementasian Break Event Point (BEP) pada UMKM pengguna bawang merah dapat menentukan BEP yang tepat untuk meningkatkan laba bulanan tepat untuk peningkatan produksi UMKM dari tahun ke tahun
Selection of a Sustainable Strategy Using DSS for Students in Selecting the Faculty of Economics and Business with the Topsis Method Enny Susilowati Mardjono; Guruh Taufan Hariyadi; Juli Ratnawati
Jurnal Penelitian Ekonomi dan Bisnis Vol 8, No 1 (2023): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v8i1.7559

Abstract

Universities must be able to predict opportunities and challenges with the right interest in the students choosing majors in higher education in the digitalization era. This study provides the right strategy for FEB UDINUS by proposing a structural hierarchical model to analyze changes in student decision-making patterns in choosing the Faculty of Economics and Business at Dian Nuswantoro University in the digital market era by taking the context of sustainable value. The data collection techniques used in-depth interviews to determine student’s decision-making criteria in choosing FEB majors. The analysis of decision making factors was processed using TOPSIS (Technique for Order Preference by Similarity to Ideal Solution). The results of this study show the ranking strategy of the most appropriate ranking such as the strategy to find credible partner, the strategy to provide additional community benefits, the strategy to educate the community, the strategy for building collaboration between students, the strategy for creating iconic brands, the strategy for building collaboration between faculty and students, the strategy for building new learning models, and the strategy for building a new learning culture. Keywords:Sustainable strategy, DSS, Topsis Method
PENGELOLAAN KEUANGAN KOPERASI MENDUKUNG KEMANDIRIAN EKONOMI RAKYAT PADA PRA KOPERASI MAJU MAKMUR UNGARAN Juli Ratnawati; Anna Sumaryati; Enny Susilowati Mardjono
ABDI MAKARTI Vol 2, No 2 (2023): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v2i2.508

Abstract

In an organization, an important component in creating accountability from the organization is the financial report. The financial information presented by the organization serves as a foundation for consideration in making decisions and is an element in carrying out organizational accountability effectively. Cooperatives are the pillars of the Indonesian economy. The government strongly encourages the growth and development of cooperatives because cooperatives have a noble aim for the welfare of their members. This community service aims to assist and provide training in preparing cooperative financial reports to partners, namely Pra Koperasi Maju Makmur Semarang Regency so that they can independently manage financial documents and present their financial reports for the internal and external interests of the cooperative. The implementation method is by providing understanding to the management and members of cooperatives regarding the types of financial reports, knowledge of cooperative laws and how to prepare cooperative financial reports in a structured manner. The results of the community service show that the training participants understand the preparation of comprehensive cooperative financial reports.
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud Muhammad Rafi Raihan; Imang Dapit Pamungkas; Yulita Setiawanta; Enny Susilowati Mardjono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.114-135

Abstract

This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the fraud hexagon theory variable and financial statement fraud. Purposive sampling resulted in a total of 120 observation data. Data was collected from annual and sustainability reports from 68 state-owned enterprises on the Indonesia Stock Exchange (IDX) in 2019-2022. The data were processed and analyzed using WarpPLS 7.0 software. This research confirms that WBS can reduce the link between pressure and FSF and that pressure directly affects FSF. Any other variables cannot directly or indirectly influence financial statement fraud. The novelty of this research is the whistleblower system variable, which moderates the association between financial statement fraud and the factors of the fraud hexagon theory.
Sistem Informasi Akuntansi E-Accounting (Studi kasus di Rumah Sakit Umum Daerah) Izzatul Maunah; Enny Susilowati Mardjono
Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Jurnal Ekonomi dan Bisnis
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of management support, user involvement, user education and training programs on the performance of accounting information systems at Rehatta Kelet Hospital. The method used in this study is the quantitative method, using data collection techniques in this study using primary data sources and secondary data. And using a questionnaire in the form of paper to be filled out by respondents. Sampling of 109 respondents. The results of this study indicate that: 1) Top management support for the formalization of information system development on the performance of accounting information systems at Rehatta Kelet Hospital has a significant influence on the performance of accounting information systems. 2) User involvement in the development process on the performance of the accounting information system at Rehatta Kelet Hospital does not have a significant influence on the performance of the accounting information system. 3) User education and training programs on the performance of accounting information systems at Rehatta Kelet Hospital have a significant influence on the performance of accounting information systems. Penelitian ini memiliki tujuan untuk mengetahui pengaruh dukungan manajemen, keterlibatan pemakai, program Pendidikan dan pelatihan pemakai terhadap kinerja sistem informasi akuntansi di RSUD Rehatta Kelet. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif, menggunakan teknik pengumpulan data pada penelitian ini adalah dengan menggunakan sumber data primer dan data sekunder.  Dan menggunakan kuesioner dalam bentuk kertas yang akan diisi oleh responden. Pengambilan sampel sebanyak 109 responden. Hasil dari penelitian ini menunjukkan bahwa: 1) Dukungan manajemen puncak terhadap formalisasi pengembangan sistem informasi terhadap kinerja sistem informasi akuntansi di RSUD Rehatta Kelet memiliki pengaruh signifikan terhadap kinerja sistem informasi akuntansi. 2) Keterlibatan pemakai dalam proses pengembangan terhadap kinerja sistem informasi akuntansi di RSUD Rehatta Kelet tidak memiliki pengaruh yang begitu signifikan terhadap kinerja sistem informasi akuntansi. 3) program Pendidikan dan pelatihan pemakai terhadap kinerja sistem informasi akuntansi di RSUD Rehatta Kelet memiliki pengaruh signifikan terhadap kinerja sistem informasi akuntansi.Keywords: business risk, profitability, asset growth, capital structure
Co-Authors Anna Sumaryati Guruh Taufan Hariyadi Imang Dapit Pamungkas Izzatul Maunah Juli Ratnawati Juli Ratnawati Juli Ratnawati Lilis Setyowati Muhammad Rafi Raihan Nindiana Okta Auliya Ratna Herawati Yulita Setiawanta