scholarly journals PENGARUH TINGKAT LITERASI KEUANGAN PEMILIK USAHA TERHADAP PENGELOAAN KEUANGAN. STUDI KASUS : UMKM DEPOK

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Birawani D. Anggraeni
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Secondary Data ◽  
Financial Statements ◽  
Business Owners ◽  
Strategic Decisions ◽  
Record Keeping ◽  
Study Materials ◽  
Financial Condition ◽  
Micro Level

Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions interms of finances and better management for business owners.This study uses secondary data as study materials which will be given to the micro level that businesses with aturnover of up to 300M per year in which the segment in general do not have good financial records to then beused as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. Thisstudy uses processed using descriptive statistics as well as the weighting at the level of financial literacy.Results from this study indicate that the level of financial literacy of low business owners so that the effect on theability to manage finances. This is reflected in the financial results of the attitude of business owners where theymerely record the receipt and expenditure of financial business without being accompanied by supporting documentsstorage. Business owners so far have not made the budget as a basis for evaluating the performance of theirbusinesses. In addition the ability of business owners to manage cash surplus and deficit shows the majority of usingbanks or non-banks. They have not yet reached the stage of investing in financial products.Simple research is expected to contribute to the field of accounting related to business continuity, especially in termsof financial management business through increased financial literacy.Keywords: financial literacy, financial management, record keeping, budget.

scholarly journals PENGARUH TINGKAT LITERASI KEUANGAN PEMILIK USAHA TERHADAP PENGELOLAAN KEUANGAN. STUDI KASUS: UMKM DEPOK

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Birawani D. Anggraeni
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Financial Statements ◽  
Business Owners ◽  
Descriptive Statistics ◽  
Record Keeping ◽  
Financial Products ◽  
Study Materials ◽  
Financial Condition ◽  
Micro Level

Abstract. Financial literacy affects a person's way of thinking on the financial condition and influencestrategic decisions in terms of finances and better management for business owners. This study usessecondary data as study materials which will be given to the micro level that businesses with aturnover of up to 300M per year in which the segment in general do not have good financial recordsto then be used as financial statements. In a study using 12 samples of SMEs in the area of Depokrandomly selected. This study uses processed using descriptive statistics as well as the weighting atthe level of financial literacy.Results from this study indicate that the level of financial literacy of low business owners sothat the effect on the ability to manage finances. This is reflected in the financial results of theattitude of business owners where they merely record the receipt and expenditure of financialbusiness without being accompanied by supporting documents storage. Business owners so far havenot made the budget as a basis for evaluating the performance of their businesses. In addition theability of business owners to manage cash surplus and deficit shows the majority of using banks ornon-banks. They have not yet reached the stage of investing in financial products. Simple research isexpected to contribute to the field of accounting related to business continuity, especially in terms offinancial management business through increased financial literacy.Keywords:. financial literacy, financial management, record keeping, budget

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals Financial Literacy, Risk Tolerance, and Financial Management of Micro-enterprise Actors

Society ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 174-186
Author(s):  
Heni Hirawati ◽  
Yacobo P Sijabat ◽  
Axel Giovanni
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Research Method ◽  
Business Owners ◽  
Risk Tolerance ◽  
Central Java ◽  
The Poor ◽  
Central Java Province ◽  
Micro Enterprises ◽  
Special Region

Micro-enterprises have a significant role in the country’s economy. However, business owners must face various problems to develop their business. One of the problems is the limited funding for micro-enterprises due to the low financial literacy of business owners. In addition, the business owner’s tolerance for risk is also expected to affect the financial management of micro-enterprises. This study aims to determine the level of financial literacy andtolerance of business owners and the financial management of micro-enterprises. This research method uses a questionnaire distributed to micro-enterprise owners in Central Java Province and Yogyakarta Special Region. The results showed that the level of financial literacy of micro-enterprise owners was in the medium category. Micro-enterprise owners have a neutral attitude towards risk and are not individuals who dare to take risks but do not avoid risk. Financial management carried out by business owners is still in the poor category. Improvement of financial literacy, understanding of risks, and financial management of micro-enterprises still need to be done.

scholarly journals Analisis Kinerja Keuangan Perusahaan pada PT. Japfa Comfeed Indonesia Tbk

2020 ◽  
Vol 5 (2) ◽  
pp. 203
Author(s):  
Jezzyca Ria Paramita ◽  
Iwan Eka Putra ◽  
Abd Halim ◽  
Ermaini Ermaini
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Statements ◽  
Bankruptcy Prediction ◽  
Financial Ratios ◽  
Z Score ◽  
Financial Ratio ◽  
Financial Condition ◽  
Score Method ◽  
Solvency Ratio

Financial performance is an overview of how a company's financial condition is. To assess financial performance is used with a benchmark commonly called financial ratios. Financial ratios used are usually such as profitability ratio, liquidity ratio and solvency ratio. in addition to using financial ratios, the company can also use the Altman Z-Score method to assess the level of the company's bankruptcy prediction. This research aims to find out the financial performance of PT Japfa Comfeed Indonesia Tbk as well as the company's future bankruptcy predictions. the research method used is quantitative analysis based on secondary data taken from the Financial Statements of PT Japfa Comfeed Indonesia Tbk for the period 2014 to 2019. The results of the study are measurements of the company's financial ratio showing sufficient value while measurements using the company's Altman Z-Score method show healthy value which means it does not go into bankruptcy.

scholarly journals AKUNTANSI DAN PENGELOLAAN DANA DESA (STUDI KASUS DESA SUNGAI GELAM KECAMATAN SUNGAI GELAM KABUPATEN MUARO JAMBI

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Arna Suryani
Keyword(s):  
Financial Management ◽  
Critical Role ◽  
Secondary Data ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Record Keeping ◽  
Fund Allocation ◽  
Good Government ◽  
The Government ◽  
The Village

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.

KAJIAN MENGENAI KEMAMPUAN MODAL SENDIRI DALAM MENJAMIN KESELURUHAN HUTANG PERUSAHAAN (Studi pada Perusahaan Bisi International Tbk Tahun 2017-2019)

2021 ◽  
Vol 9 (1) ◽  
pp. 17-22
Author(s):  
Akhmad dan Labandingi Latoki
Keyword(s):  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Study Data ◽  
Financial Condition ◽  
Analysis Technique ◽  
The Relationship ◽  
Case Study Data

This study aims to analyze the ability of its own capital owned by Bisi International Tbk to guarantee all of its debts. So the approach used is a case study. Data collection is done by documentation method and the data taken is secondary data. The data comes from the 2017- 2019 financial statements. The analysis technique in this study uses financial ratios, namely comparing total debt with own capital. The results of research and studies reveal that the company's financial condition, especially the guarantee of capital on debt, tends to be in good condition. This can be seen from the amount of each rupiah of own capital that is able to cover every rupiah of costs. This research needs to be expanded by analyzing the relationship and the influence of other components that affect the improvement of the company's financial performance.   Keywords: Current Debt, Long-Term Debt, Own Capital

scholarly journals Pengembangan Potensi SDM Pesantren Melalui Pelatihan Pemahaman dan Pengetahuan Pengelolaan Keuangan

2019 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Etty Gurendrawati ◽  
Yunika Murdayanti ◽  
Susi Indriani
Keyword(s):  
Community Development ◽  
Financial Literacy ◽  
Financial Management ◽  
Cost Control ◽  
Financial Statements ◽  
Daily Activities ◽  
West Java ◽  
Development Activity ◽  
Financial Report ◽  
Training Materials

ABSTRAKKegiatan pengabdian masyarakat ini dilakukan karena masih ditemukan beberapa kelemahan dari pengelolaan pondok pesantren. Umumnya masalah tersebut bermula dari aktivitas keuangan pesantren baik yang berkaitan dengan anggaran, akuntansi, penataan administrasi, alokasi serta kebutuhan pengembangan pesantren maupun dalam proses aktivitas keseharian pesantren. Tidak sedikit pesantren yang memiliki sumber daya baik manusia maupun alamnya tidak tertata dengan rapi, dan tidak sedikit pula proses pendidikan pesantren berjalan lambat karena kesalahan dalam penataan manajemen keuangannya. Pelaksanaan Pengabdian Masyarakat ini dilakukan di di pondok pesantren Qotrun Nada Depok Jawa Barat. Peserta diberikan pelatihan pemahaman dan pengetahuan pengelolaan keuangan secara komputerisasi dan pembuatan laporan keuangan yang baik serta kiat-kiat dalam mengelola pengendalian biaya yang rutin dikeluarkan baik yang terjadi pada saat usaha maupun pengeluaran rumah tangga pesantren sehingga mampu mengatasi pengeluaran yang besar. Kesimpulan yang diperoleh terdapat peningkatan pemahaman dan pengetahuan pengelolaan keuangan serta teknik dalam membuat bentuk laporan keuangan yang baik dan benar baik secara manual maupun terkomputerisasi.Kata Kunci: pengetahuan keuangan; laporan keuangan; komputer akuntansiABSTRACT This community development activity was carried out because there were still some weaknesses in the management of pesantren. Generally, the problem starts from the pesantren's financial activities both related to the budget, accounting, administration managements, allocation and development needs of the pesantren and even in the process of pesantren's daily activities. Many pesantren with its resources both human and natural are not neatly arranged, and also the process of pesantren education runs slowly due to errors in financial management arrangements. The implementation of community develompent is done at the Pesantren Qotrun Nada in Depok, West Java. Participants are given training in understanding and knowledge of financial management manually and also accounting computerized application. Participants are also given a training materials of good financial report preparation and tips on managing routine cost control. The conclusions obtained are an increase in understanding and knowledge of financial management for all participants and also understand the techniques in making good financial statements both manually and computerized.Keywords: financial literacy; financial statements; accounting computerized

scholarly journals DOES FINANCIAL LITERACY AND FINANCIAL STRESS EFFECT THE FINANCIAL WELLNESS?

2019 ◽  
pp. 1-11 ◽  
Author(s):  
Nurazleena Ismail ◽  
Nur Damia’ Amiruddin Zaki
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Help Seeking ◽  
Financial Stress ◽  
Financial Education ◽  
Well Being ◽  
Stress Effect ◽  
Financial Wellness ◽  
Financial Condition ◽  
Seeking Behavior

Nowadays, people use financial wellness’s as terminology to understand the level of the individual’s financial condition. Previous researches show that although the persons have a lot of debts, they feel satisfied with their financial status. Conversely with those who are in good financial wellness with their wealth of life. Additionally, two elements have been discussed in relation to the income earner’s financial wellness which is economic well-being and financial well-being. Imbalance of financial wellness among low-medium income earners is due to reducing in employment opportunities, income instability and increase the number of family members. Therefore, personal financial management is important to ensure good or bad financial wellness among income earners. In this paper, financial literacy and financial stress are considered to determine the relationship of financial wellness. The result showed that both factors are significant with a strong positive relationship. It is important to describe the ability of income earners manage their money and apply the knowledge to make an effective financial decision. Thus, the organization should imply the financial education programs to their employees that can enhance financial literacy and reduce financial stress. Further research should be explored the other determinant factor such as financial self-efficacy and financial help-seeking behavior. These factors will improve the low-medium income earners’ financial wellness by seeking financial help as well as reducing financial stress.

scholarly journals Sistem Pencatatan dan Pengolahan Keuangan Pada Aplikasi Manajemen Keuangan E-Dompet Berbasis Android

2019 ◽  
Vol 2 (1) ◽  
pp. 24-29 ◽  
Author(s):  
Ujang Juhardi ◽  
Khairullah Khairullah
Keyword(s):  
Mobile Device ◽  
Financial Management ◽  
Financial Statements ◽  
Recording System ◽  
Transaction Data ◽  
Application Management ◽  
Financial Condition ◽  
Financial Expenditure ◽  
The Way

Abstract— The way to achieve a more prosperous person is to control his finances wisely and carefully. One effort that can be done is to make a financial record so that finances can be well controlled. Such financial records can help a person to stay in stable financial condition so as to be able to see whether there should be a reduced expenditure or additional savings. But in general the recording of financial statements are still done manually, namely by way of recording transactions to the notebook and manually calculate the transaction data so as to produce financial statements in a simple bookkeeping. However, it is very inefficient, the large number of transactions that occur every day requires that recording, transaction counting and reporting take some time. From these problems then the authors will discuss How Making Recording System and Financial Processing In Application Management Finance e-Wallet Based Android. So the benefits of this research is to facilitate and assist a person in recording, calculating and managing income and financial expenditure using an Android-based mobile device. This research is independentKeywords: System, Financial Management, e-Dompet

scholarly journals Evaluasi Atas Kinerja Keuangan PT. Kereta Api Indonesia (Persero) Periode 2003-2008 Dengan Menggunakan Metode Analisis Rasio Keuangan Sistem DU-PONT

2019 ◽  
Vol 23 (2) ◽  
pp. 136
Author(s):  
Mahpud Sujai
Keyword(s):  
Literature Review ◽  
Qualitative Methods ◽  
Financial Performance ◽  
Cost Efficiency ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Condition ◽  
Efficiency Increase ◽  
Corporate Profits

This study aims to elaborate the financial ratios and assessing the financial performance of PT. Kereta Api Indonesia (Persero) during the period of 2003 through 2008 so it can be used to project the future financial condition. This study is a literature review and using qualitative methods to explore ways of collecting information through data in various types, mainly secondary data which is the financial statements of the PT. KAI. Analysis of financial statements used as a basis for assessing the performance of the financial statements is the Du-Pont methods of analysis. Based on the analysis conducted, results showed that from seven indicators were analyzed, only one indicator shows that the cbmpany' s financial performance improves. Meanwhile six other indicators shaw a deteriorating corporate performance. Because the financial performance of PT. KAI is still unsatisfied, PT.KAI must improve its financial performance by increasing sales, cost efficiency, increase corporate profits and seek new breakthroughs in improving corporate performance.Keywords: Financial Statements Analysis, Du-Pont System and PT. KAI (Persero)

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