Umi Wahidah
Universitas Sarjanawiyata Tamansiswa

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PENINGKATAN KAPASITAS SDM KEUANGAN MELALUI IMPLEMENTASI TRI PANTANGAN DI KALURAHAN BANGUNJIWO, KASIHAN, BANTUL Sri Ayem; Titisa Ballerina; Umi Wahidah; Agaphe Christian Abinowo; Sri Mujiyanti; Atik Hermawati
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 7, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v7i1.1247

Abstract

Kelurahan Bangunjiwo merupakan salah satu kelurahan yang ada di wilayah Kecamatan Kasihan, Kabupaten Bantul yang menerima pendanaan dana desa paling besar pada tahun 2021. Pemberian dana desa tersebut harus dibarengi dengan kompetensi agar mampu mengelola sesuai dengan peraturan yang berlaku, sehingga mampu mewujudkan tata kelola keuangan yang baik. Permasalahan yang dihadapi Kelurahan Bangunjiwo dalam pengelolaan keuangan dana desa yaitu keterbatasan kompetensi sumberdaya bidang keuangan. Tujuan dari kegiatan abdimas ini adalah untuk pengembangan kapasitas sumberdaya keuangan agar memahami peraturan pengelolaan dana desa, memperoleh pemahaman prinsip akuntansi, serta menyelenggarakan pelatihan dengan abdimas skema kemitraan. Selain itu pengabdi juga akan memberikan sosialisasi implementasi Tri Pantangan dalam pengelolaan keuangan dana desa, sebagai bekal moral PPKD. Pelaksanaan pengabdian masyarakat menggunakan metode observasi, sosialisasi, dan pelatihan yang dihadiri 22 peserta yang terdiri unsur PPKD. Tindaklanjut dari Abdimas ini antara lain dapat dilakukan pendampingan pengelolaan keuangan desa, terutama menggunakan accrual basis dimana Kementrian Keuangan RI mewacanakan pelaporan keuangan dana desa akan berubah dari kas basis menjadi accrual basis akrual.  Abstract. Bangunjiwo Village is one of the sub-districts in the Kasihan District area, Bantul Regency which has received the largest village fund funding in 2021. The provision of village funds must be accompanied by competence so that they are able to manage in accordance with applicable regulations, so as to be able to realize good financial governance. Good. The problem faced by the Bangunjiwo Village in the financial management of village funds is the limited competence of financial resources. The purpose of this abdimas activity is to develop the capacity of financial resources to understand village fund management regulations, gain an understanding of accounting principles, and organize training with partnership scheme abdimas. In addition, the servant will also provide socialization on the implementation of the Tri Abstinence in managing village fund finances, as a moral provision for PPKD. The implementation of community service used observation, socialization, and training methods which were attended by 22 participants consisting of PPKD elements. The follow-up from Abdimas includes assisting village financial management, especially using an accrual basis where the Ministry of Finance of the Republic of Indonesia discussed that the financial reporting of village funds would change from a cash basis to an accrual basis.
Pengaruh Risk Profile, Earnings, Dan Capital Terhadap Pertumbuhan Laba Pada Perbankan Di Bursa Efek Indonesia (Studi Kasus Pada Perbankan Di BEI Periode 2019-2021) Sri Ayem; Umi Wahidah; Teguh Erawati; Inneke Dewi Karunia Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6426

Abstract

This research aims to obtain empirical evidence regarding the risk profile, earnings, and capital’s impact on profit growth. The sample for this research consists of banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The study includes a total of 39 data points. Data collection was conducted through the official website of IDX (Indonesia Stock Exchange) and the official websites of the banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The data analysis technique used in this research is multiple linear regression analysis using SPSS 25.0 software. Multiple linear regression is used to examine the influence of independent variables (risk profile, earnings, and capital) on the dependent variable (earnings growth).The results of the data analysis show that partially, risk profile has a positive influence on earnings growth. This means that a better risk profile of banking companies tends to lead to increased earnings growth. However, partially, earnings and capital do not have a significant influence on earnings growth. This indicates that the financial performance of the company (in terms of income and capital) does not directly affect the earnings growth of banking companies. However, collectively (simultaneously), risk profile, earnings, and capital have a significant influence on earnings growth. This implies that when these three variables are combined in the analysis, they have an important impact on the earnings growth of banking companies. Keywords: Risk Profile, Earnings, Capital, Earnings Growth
Analisis Mekanisme Pengungkapan Kasus Penipuan Investasi Di Masyarakat Pada Masa Pandemi Covid 19 (Studi Kasus Polda Daerah Istimewa Yogyakarta) Ulfaturrahmi Ulfaturrahmi; Hendi Yogi Prabowo; Umi Wahidah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7186

Abstract

This research aims to identify trends in investment fraud problems during the Covid 19 pandemic, identify disclosure mechanisms carried out by the Yogyakarta Regional Police in investment fraud cases, explore the obstacles encountered in disclosing investment fraud cases and provide recommendations for improvements that can be made by the Regional Police. Yogyakarta Special. This research was conducted to analyze the role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud during the Covid 19 pandemic by using the crime triangle. This study used a qualitative approach using primary and secondary data from the Special Region of Yogyakarta Regional Police, while collecting data by means of documentation and in-depth interviews. The results of the study show that the cause of investment fraud is due to the low financial literacy of the community so that people are easily persuaded by the large benefits offered. The role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud in the community during the Covid-19 pandemic was carried out through the stages of complaint, investigation and investigation. Keywords : The role of Polda, Disclosure, Investment, Covid 19