scholarly journals Financial Management Training in Order to Improve the Financial Performance of Micro Enterprises in Kecamatan Kramatwatu Kabupaten Serang [Pelatihan Pengelolaan Keuangan dalam Rangka Meningkatkan Kinerja Keuangan Usaha Mikro di Kecamatan Kramatwatu Kabupaten Serang]

2019 ◽  
Vol 2 ◽  
pp. 706
Author(s):  
Denny Putri Hapsari ◽  
A. Andari ◽  
Dian Maulita
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Financial Management ◽  
Management Training ◽  
Working Capital ◽  
Financial Reports ◽  
Financial Report ◽  
Business People ◽  
Micro Enterprises

The main problem faced by micro business in Kramat Watu is the financial management of the business. They still combine the needs of working capital with household needs. Every expenditure related to business activities with expenses related to household needs has never been recorded so that it is difficult to determine the amount of profit earned from the business. The purpose of this training is to help business people in Kramat Watu in compiling books that are simple but can produce the required financial reports in accordance with existing standards. The method used in this training is a demonstration that is making bookkeeping directly demonstrated in front of the participants so that participants can immediately see, and follow how the initial bookkeeping process becomes a financial report of the actual transactions that usually occur in the micro business production activities. While data collection is done by means of observation, interviews, and documentation. Based on the results of the discussion it can be concluded that there was an increase in understanding of financial management for micro-entrepreneurs after training.

scholarly journals Bimbingan teknis penyusunan laporan keuangan umkm di Kabupaten Rokan Hilir

2020 ◽  
Vol 2 ◽  
pp. 50-57
Author(s):  
Desmiyawati Desmiyawati ◽  
Susilatri Susilatri ◽  
Hari Ardiansyah
Keyword(s):  
Financial Performance ◽  
Community Service ◽  
Financial Management ◽  
Management Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Position ◽  
Product Pricing ◽  
Personal Finances ◽  
The Common

So far, the potential of MSMEs has not been fully exploited. Many MSME activity actors (owners) often experience internal problems so that it is difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Some of the common financial management problems that are often encountered in MSMEs include the mixing of owner's personal finances with business finance, product pricing is often done simply and intuitively, without carefully calculating costs incurred, the method of recording transactions carried out is still not good and lack of knowledge about financial recording and financial management (accounting). Based on these problems, community service activities were carried out in collaboration between the service team, the Rokan Hilir Regency Cooperatives and UKM Service and several MSME players in Rokan Hilir Regency. The purpose of this activity is to increase the willingness or desire of MSME actors in Rokan Hilir Regency to use accounting to improve the financial performance of MSMEs. Then with this activity, it is hoped that participants will be able and skilled to prepare financial reports according to SAK EMKM so that it is useful in improving the performance of MSMEs.The results of the activity provide additional knowledge and understanding to MSME actors how the process of preparing financial statement is in accordance with SAK EMKM. Participants who are MSME players can compile financial statement starting with journalizing, posting to ledgers, trial balance and preparing income statements and statements of financial position

scholarly journals PENGARUH MODAL KERJA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 5 (1) ◽  
pp. 73-88
Author(s):  
Budi Setyawan
Keyword(s):  
Data Collection ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Regression Method ◽  
Working Capital ◽  
Collection Method ◽  
Financial Reports ◽  
Multiple Regression Method ◽  
Spss Software

Abstract This study was conducted to determine the influence of working capital and profitability  on firm value, either partially or simultaneously on the issuers of the Textile and Garment Sector at the Indonesia Stock Exchange. The data collection method used  was documents studies, using secondary data in the form of financial reports from the Indonesia Stock Exchange. The data obtained were then processed by multiple regression method with SPSS software version 23.00. The results showed that working capital partially had no significant effect on firm value. Profitability partially has a significant effect on firm value. Simultaneously working capital and profitability have a significant effect on firm value. Keywords: Working Capital, Profitability, Firm Value

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals Profil Pengelolaan Keuangan Pada KUD Tut Wuri Handayani di Kabupaten Sanggau

2021 ◽  
Vol 2 ◽  
pp. 288-291
Author(s):  
Eggi Anugriansyah ◽  
Dewi Kurniati
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Reports ◽  
West Kalimantan ◽  
Cooperative Finance

Cooperatives For cooperatives in Indonesia, one of the biggest challenges is how the management can carry out financial management in the cooperative. Finance becomes the "blood" for every institution that deals with business because this is a measurable indicator and can be seen by every stakeholder, including cooperative members who, nota bene, are the parties who really pay attention to the financial aspects of their business. This research was conducted in Sanggau Regency, West Kalimantan Province with the research location in KUD Tut Wuri Handayani, Trimulya Village, Mukok District. The Data using qualitative methods with several data collection techniques such as observation, discussion interviews, and documentation. Cooperative financial management consists of sources of cooperative capital, cooperative financial reports, elements that require cooperative financial reports, objectives and the benefits of cooperative financial reports,the characteristics of cooperative financial reports and the concept of financial accounting standards for cooperatives. 

scholarly journals The Effect of Financial Performance and Financial Distress Indicators to the Stock Price of Bank Rakyat Indonesia

2018 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Diin Fitri Ande ◽  
Harsono Yoewono
Keyword(s):  
Financial Performance ◽  
Financial Distress ◽  
Stock Price ◽  
Time Lag ◽  
Bankruptcy Prediction ◽  
Third Party ◽  
Financial Reports ◽  
Financial Report ◽  
Equity Ratio ◽  
The Common

The bank’s financial report is the only lead for the public c to review, evaluate, and assess the soundness of a bank. By tinkering the available figures within the monthly financial reports, we have measured 52 variables comprised of the common indicators to calculate the effects of financial performance of the bank, its financial distress, to its stock price in the market. The common indicators used are the ratios of liquidity, rentability, and solvability. The bankruptcy prediction and financial distress indicators were considered to part ofthe solvability ratios. The data observed and collected was between January 2002 to 18 July 2017. The time lag and IPO as of 10 November 2003 reduced the eligibility of monthly financial reports, leaving the data usable for the period of November 2003 to April 2017. As 10 variables were excluded by the system, only 4 of42 variables were found to be significantly affecting the stock price variable. The 4 independent variables are market capitalization, the ratio of placement in BI to the third-party fund, debt to equity ratio, and debtto asset ratio.

scholarly journals EFEKTIVITAS PENYERAPAN ANGGARAN PADA MINISTÉRIO DAS OBRAS PÚBLICAS TIMOR LESTE

2019 ◽  
pp. 95
Author(s):  
JOÃO AMARAL ◽  
LUH PUTU WIAGUSTINI
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Financial Performance ◽  
East Timor ◽  
Public Works ◽  
Government Budget ◽  
Financial Reports ◽  
Timor Leste ◽  
Descriptive Approach ◽  
The Government

The purpose of this study was to investigate to know and analyze the   effectiveness of budget absorption at the Ministry of Public Works in East Timor. This study was conducted to assist the Directorate of Public Works in East Timor, as the basis for decision-making and evaluation of budget absorption, also contribute to science in terms of the absorption of the government budget. This study uses the data collection techniques the Documentation that the data collected through the existing budget documents in the Ministry of Public Works in the State of Timor Leste. Documents such as financial reports comprise the budget from 2009 - 2013. The Data was processed with descriptive approach is by using a ratio of budget  effectiveness ratio of the budget, where the results of the two ratios Compared to the standard budget applicable at the Government of Timor-Leste. The results showed average effectiveness of the budget from 2009 to 2013 amounted to 89.29% with the percentage 80%-90% or categorized   Effectiveness. This shows that the financial performance in terms of absorption of Timor Leste Ministry of Public Works in 2009 to 2013 are   good.

scholarly journals PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DARAH (STUDI KASUS PADA KABUPATEN ACEH UTARA)

2018 ◽  
Vol 6 (2) ◽  
pp. 73
Author(s):  
Dy Ilham Satria ◽  
Muhammad Ahwal Bobby
Keyword(s):  
Linear Regression ◽  
Financial Management ◽  
Sampling Method ◽  
Test Validity ◽  
Financial Information ◽  
Reliability Test ◽  
Survey Questionnaire ◽  
Financial Reports ◽  
Financial Report ◽  
Validity Test

This research aims to empirically examine whether the presentation of local financial reports, accessibility of financial report and accountability of local financial management of local finacial information by the stakeholders.this research was carried out in Aceh Utara local residence using method to collect data through survey questionnaire. They were given for the stakeholder as a user of local financial information which respondents were the member of local legislative and the local Apparatures Working Units (SKPK). By the purposive sampling method, fixed get sample from 5 members of local legislative and 68 members of local Apparatures Working Units. The test and analysis use double linear regression after the reliability test, validity test andcalssical assumption test were done. The result of test showed that the presentation of local financial reports, accessibility of financial reports and accountability of local financial management understanding significant affect to the use of local financial information.

scholarly journals PENGARUH PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UKM (Studi pada UKM Batik di Kabupaten Bangkalan)

IQTISHODUNA ◽  
2016 ◽  
Vol 1 (1) ◽  
pp. 65-71
Author(s):  
Suhartinah Suhartinah
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Investment Activity ◽  
Data Collection Methods ◽  
Collection Methods

This research was conducted to test the influence of financial management on financial performanceof UKM/ SMEs Batik in Bangkalan Regency. This research used census method therefore the sample in thisresearch is all UKM Batik in Tanjung Bumi Village, Bangkalan Regency. The total of them were 66 UKM Batik.The data collection methods in this research were Observation and Documentation Technique. The dataanalysis technique used in this research was Multiple Linear Regression. The result of this research was theVariable of Financing Activity was the strongest variable as the measurement of financial performance ofUKM in Bangkalan Regency. Meanwhile, the variable of Investment Activity was the weakest variable. Afterthat, both partially and simultaneously, the variable of operation activity, financing activity, and investmentactivity have role in the financial performance of UKM Batik in Bangkalan Regency

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

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