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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Innovation and Sustainable Empowerment
Nistri Kusumawardani
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Implementasi Akuntansi Manajemen Melalui Perhitungan Biaya Produksi dan Pengendalian Limbah Dapur pada UMKM Raisya Catering Nistri Kusumawardani; Achmad Khusnul Iman
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i1.190

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan pada UMKM Raisya Catering di Desa Kramatwatu, Kabupaten Serang, dengan fokus pada peningkatan kemampuan pelaku usaha dalam menghitung biaya produksi dan mengelola limbah dapur. Permasalahan utama yang dihadapi mitra meliputi tidak tersusunnya perhitungan Harga Pokok Produksi (HPP) secara sistematis serta belum adanya pengendalian limbah yang terstruktur. Melalui penyuluhan, pelatihan, serta pendampingan, tim PKM memperkenalkan penerapan akuntansi manajemen dengan metode full costing untuk perhitungan HPP, serta penerapan prinsip 3R (Reduce, Reuse, Recycle) dalam pengelolaan limbah dapur. Hasil kegiatan menunjukkan peningkatan pemahaman mitra terhadap pentingnya pencatatan biaya, penentuan harga jual berbasis data, serta pengelolaan limbah yang ramah lingkungan. Program ini juga mendorong perubahan pola pikir pelaku usaha bahwa efisiensi biaya dan keberlanjutan lingkungan merupakan bagian penting dari strategi bisnis UMKM. Secara keseluruhan, kegiatan PKM ini memberikan kontribusi positif dalam meningkatkan kapasitas manajerial, kesadaran lingkungan, dan keberlanjutan operasional UMKM Raisya Catering.
Peningkatan Kinerja Pasar Perusahaan Manufaktur Indonesia dan Malaysia: Peran Kualitas Laba Arif Wahyu Nur Kholid; Rupianna Tambunan; Nistri Kusumawardani
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14706

Abstract

This study aims to examine the effect of interest coverage and inventory management on the market performance of manufacturing companies in Indonesia and Malaysia, as well as to analyze the moderating role of earnings quality. This research applies a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange and Bursa Malaysia in 2024. The sample consists of 574 companies selected through purposive sampling. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that interest coverage has a positive and significant effect on market performance, while inventory management has no significant effect. Furthermore, earnings quality strengthens the effect of interest coverage on market performance but does not moderate the relationship between inventory management and market performance. These findings indicate that financial signals are more valuable to investors when supported by credible earnings quality. This study contributes to the development of signaling theory in the context of manufacturing companies in emerging markets.
Co-Authors Achmad Khusnul Iman Arif Wahyu Nur Kholid Rupianna Tambunan