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All Journal Journal of Innovation and Sustainable Empowerment Jurnal Penelitian dan Pengabdian Masyarakat
Achmad Khusnul Iman
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
The Influence of Fundamental Macroeconomic Performance and Corporate Actions In Indonesia on Stock Prices Ingga Maulana; Achmad Khusnul Iman
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/yqhkt349

Abstract

The capital market is a key pillar of the financial system that reflects a country’s economic conditions. Stock price movements, particularly in the banking sector, are influenced by macroeconomic factors such as interest rates and exchange rates, as well as corporate actions like dividend payout ratios. This study aims to examine the effects of interest rates, exchange rates, dividend payout ratios, and firm size on banking stock prices listed on the Indonesia Stock Exchange, both partially and simultaneously. The study employs a quantitative approach using secondary data from 28 banking companies during 2023. Panel data regression analysis is applied using E-Views 12, including descriptive statistics, classical assumption tests, and model selection among pooled least squares, fixed effects, and random effects models. The expected outcomes include publication in an accredited national journal and policy recommendations for the Financial Services Authority and Bank Indonesia. The study contributes to the literature on capital markets and provides practical insights for banking management and investors in making data-driven decisions
Co-Authors Ingga Maulana Nistri Kusumawardani