This study aims to determine the influence of financial literacy and lifestyle levels against consumptive behavior of Generation Z during the Covid-19 pandemic in Special Region of Yogyakarta, Indonesia. The method used in this study was by distributing questionnaires to 200 students in D.I. Yogyakarta Province by sampling method through Google Form. This sampling determination is expected to be a representative of Generation Z i in Special Region of Yogyakarta, Indonesia. The result of this study is that lower level of Financial Literacy, the higher the consumptive behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 pandemic. On the other hand, the higher the Lifestyle, the higher the Consumptive Behavior of Generation Z in Special Region of Yogyakarta, Indonesia during the Covid-19 Pandemic.
Background: The implementation of education in improving understanding of finance in the community, especially students, is needed. Financial literacy is very closely related to financial management where the higher the financial literacy of an individual, the better his/her financial management. Aim: This research aimed to analyze the level of financial lliteracy of accounting students in Mercu Buana University of Yogykarta. Method: This study took a sample of 100 students of the Department of Accounting, Faculty of Economics, Mercu Buana University of Yogyakarta class 2019-2021. Data collection using Google Form instruments distributed to 100 respondents. Descriptive analysis method to get an overview of the level of financial literacy of students of the Department of Accounting, Faculty of Economics, Mercu Buana University of Yogyakarta class 2019-2021. Findings: From the above results, the financial literacy of students of the Department of Accounting, Faculty of Economics, Mercu Buana University of Yogyakarta is in the moderate category, namely students have knowledge and are quite skilled in managing their personal finances.
Village tourism is one of the great potentials in improving the village. The use of online media to increase the promotion of village tourism has been used by pokdarwis to support the increase in village tourism. However, the human resources of Pokdarwis Tridadi members shining brightly Kalurahan Tridadi have not been able to create and manage online media websites properly. It is necessary to conduct a training for pokdarwis members in Kalurahan Tridadi. The purpose of this service is to create a web and provide training and assistance to pokdarwis members to be able to manage website-based tourist content. The participants in this service were as many as 10 pokdarwis members. The method of applying science and technology carried out is in the form of training and assistance in managing website-based tourist content. The results of the activity showed an increase in understanding of the potential of tourism villages. Abstrak Pariwisata desa menjadi salah satu potensi besar dalam peningkatan desa. Penggunaan media online untuk meningkatkan promosi wisata desa sudah digunakan oleh pokdarwis untuk menunjang peningkatan pariwisata desa. Namun SDM anggota Pokdarwis Tridadi Bersinar Terang Kalurahan Tridadi belum dapat membuat dan mengelola media online website dengan baik. Untuk itu perlu dilakukan sebuah pelatihan bagi anggota pokdarwis di Kalurahan Tridadi. Tujuan dari pengabdian ini adalah untuk membuat web dan memberikan pelatihan dan pendampingan terhadap anggota pokdarwis untuk dapat mengelola konten wisata berbasis website. Peserta dalam pengabdian ini adalah sebanyak 10 anggota pokdarwis. Metode penerapan ipteks yang dilakukan adalah berbentuk pelatihan dan pendampingan pengelolaan konten wisata berbasis website. Pelaksanaan kegiatan pelatihan keterampilan ini akan dilakukan dengan ceramah, tanya jawab dan tentu saja praktek secara langsung. Metode yang digunakan adalah penyuluhan dan pelatihan dengan melibatkan 10 peserta. Hasil Kegiatan menunjukan terjadi peningkatan pemahaman tentang potensi desa wisata.
Latar belakang: UMKM (Usaha Miko Kecil dan Menengah) merupakan penyangga bagi perekonomian Indonesia. Menurut Kementerian Usaha Kecil dan Menengah (KUKM) pada tahun 2018, jumlah pelaku UMKM sebanyak 64,2 juta atau 99,99% dari jumlah pelaku ekonomi di Indonesia. Saat ini permasalahan yang terjadi adalah penyusunan laporan keuangan UKM masih terdapat kekurangan dan ketidaksesuaian dengan pedoman yang telah dibuat oleh Pemerintah Republik Indonesia. Tujuan penelitian: menganalisis implementasi dari penyusunan laporan keuangan UMKM (Usaha Kecil Menengah) yang terdapat pada wilayah Duwet, Magelang, Propinsi Jawa Tengah. Metode penelitian: Metode studi kasus digunakan pada penelitian ini dimana studi kasus ini mempelajari tentang latar belakang keadaan dari sebuah fenomena. Metode studi kasus ini adalah salah satu metode deskriptif, dengan tujuan mencari berbagai informasi mengenai bagaimana penerapan akuntansi dalam penyusunan laporan keuangan UMKM pada akhir periode. Hasil penelitian: 1) Laporan keuangan yang disajikan oleh para pelaku UMKM di wilayah Duwet belum tersaji dengan baik. 2). Laporan keuangan oleh para pelaku UMKM di wilayah Duwet belum disajikan dengan tertib setiap periode. Kesimpulan: Laporan Keuangan keuangan oleh para pelaku UMKM di wilayah Duwet belum dilaksanakan dengan tertib setiap periode dan masih sangat sederhana.
This study aims to determine the financial performance on 44 bank company listed by IDX (Indonesian Stock Exchange) before as well as after the Covid-19 pandemic’s period using Operating Expenses and Operating Income (BOPO), Return On Asset (ROA), Non Performing Loan (NPL), also Capital Adequacy Ratio (CAR) variables and comparative quantitative methods, with difference test analysis tools Paired Simple T-Test and Sign-Wixolcon. The ratio of CAR and NPL was categorized as safe before as well as after the Covid-19 pandemic’s period, and its contrast to the ratio of ROA and BOPO. On the other hand, during the period of Covid-19 pandemic, ROA, CAR and NPL experienced an increase in performance while BOPO experienced a decrease in performance. The results are the ratio of CAR, ROA and NPL showed a sig difference, while the BOPO ratio did not show any sig differences in 44 banking company that listed on the IDX before as well as during the Covid-19 pandemic’s period. According to this, it is recommended that bank management in Indonesia can better control the company's operations more efficiently in future and subsequent research adds a wider sample and increases the duration of the study.
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