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All Journal Jurnal Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Community Development Journal: Jurnal Pengabdian Masyarakat Ideguru: Jurnal Karya Ilmiah Guru EKONOMIKA45 Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Pengabdian Masyarakat Widya Wiwaha JURNAL MANAJEMEN DAN BISNIS INDONESIA
Ambarwati, Lilik
STIE Widya Wiwaha
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ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BAHAN BAKU PADA CV ARSY MULIA TAMA Lilik Ambarwati; Ika Rahmawati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.478

Abstract

One of the problems that is often faced by companies, especially large processing companies is regarding the processing of good raw material supplies. Because inventory is a fairly large company asset, so if the handling is not done properly, it will cause considerable losses to the company. This study aims to determine the effectiveness of the system of internal control of raw material inventory in the adoption of COSO at CV Arsy Mulia Tama. The object in the study was CV Asry Mulia Tama which is a sugar producer company. The analytical method used is descriptive data analysis method. Data collection techniques, by observing the company, conducting interviews, and conducting literature studies with books, literature, materials obtained during lectures that are relevant to the problems studied. The results showed internal control of raw material supplies at CV Asry Mulia Tama has not been fully effective, in which the company management has implemented the concepts and principles of internal control, and there are several procedures that reflect the concept of internal control that adopts COSO. But in control activities that still need to be improved due to the existence of multiple functions in the reception and storage section.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKTUR ASET TERHADAP NILAI PERUSAHAAN: Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Periode 2017-2021 Aris Susanto; Lilik Ambarwati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i3.772

Abstract

This study aims to examine the effect of profitability, liquidity, firm size, and asset structure on firm value. Profitability is measured by price book value, liquidity is measured by current assets, company size is measured by natural logarithms, and asset structure is measured by fixed asset ratio. This research is a quantitative study. The sample of this research was obtained by purposive sampling technique, namely selecting the sample with predetermined criteria. Based on the purposive sampling method with predetermined criteria, 115 samples were obtained from 23 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The method in this study was multiple regression analysis technique which was processed using the SPSS version 25 program. The results showed that profitability and firm size had a positive and significant effect on firm value in consumer goods companies. Meanwhile, liquidity and asset structure have no significant effect on firm value in consumer goods companies.
PENGARUH CAR, LDR, BOPO TERHADAP PROFITABILITAS BANK Riana Rachmawati; Lilik Ambarwati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4026

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh CAR, LDR, dan BOPO terhadap Profitabilitas bank baik secara parsial maupun secara simultan pada perusahaan perbankan yang tercatat di Bursa Efek Indonesia periode tahun 2019 sampai 2022. Metode penelitian yang digunakan adalah analisis Regresi Linear Berganda. Data yang digunakan adalah data sekunder yang diambil dari BEI. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan terdapat pengaruh positif dan signifikan antara CAR terhadap Profitabilitas, LDR terhadap Profitabilitas, dan BOPO terhadap profitabilitas.
THE INFLUENCE OF NON-PERFORMING LOANS (NPL), LOAN OF DEPOSIT RATIO (LDR), OPERATING COST OF OPERATING INCOME (BOPO), QUALITY OF EARNING ASSETS (KAP) AND CAPITAL ADEQUACY REQUIREMENT (CAR). EARNING ASSETS (KAP) AND MINIMUM CAPITAL ADEQUACY (KPMM) ON RETURN Agiastia, Dhita; Prasetyo, Agung Slamet; Setyowati, Hasanah; Ambarwati, Lilik; Mutahir, Anwar; Mahsun, Mohamad; Subkhan, Muhammad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

This study aims to analyze how financial ratios in Bank Perekonomin Rakyat, namely Non-Performing Loan (NPL), Loan of Deposit Ratio (LDR), Operating Costs Operating Income (BOPO), Earning Asset Quality (KAP) and the influence of Minimum Capital Adequacy (CAR) affect the level of profitability projected from the Return of Asset (ROA) ratio. The sample in this study used purposive sampling method, namely the People's Economic Bank in Bantul Regency which is registered with the Financial Services Authority for the period 2020-2023. The secondary data used are publication reports obtained from accessing the Financial Services Authority website (www.ojk.go.id) which are then recorded into SPSS. The data analysis method uses a classic assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The analysis tool technique is descriptive analysis and statistical analysis. The results showed that CAR has a positive and significant effect on ROA, NPL and BOPO have a negative and significant effect on ROA while LDR and KAP have an insignificant effect on ROA.
Pendidikan Seni melalui Inovasi Desain, Kewirausahaan, dan Pemasaran Produk Kerajinan Bambu di Kalurahan Bawuran Wicaksono, Agung; Suharson, Arif; Wibisono, Anom; Ambarwati, Lilik; Syaflan, Meidi; Yulianto, Prafidhya Dwi
Ideguru: Jurnal Karya Ilmiah Guru Vol 10 No 1 (2025): Edisi Januari 2025
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v10i1.1490

Abstract

The research objective of the art innovation dissemination programme for bamboo craft groups in Kalurahan Bawuran, Pleret, Bantul, Yogyakarta is to create new designs and marketing of bamboo products in the digital era to improve the economic welfare of the community through art education and technical training. Bamboo products in Kalurahan Bawuran are a legacy of skills passed down from generation to generation. Bamboo raw materials are obtained from the local area, but often the quality of bamboo is poor, monotonous designs and product marketing are still a problem for crafters. Crafters do not yet have an efficient production system to produce products with optimal quality and marketing capacity. The urgency of this research is to improve the quality of renewable designs with better machine technology, so that bamboo furniture products can penetrate the global market. The 30 selected craftsmen involved were equipped with business management, entrepreneurship, and digital marketing. This qualitative research uses an aesthetic method with a practice-based research approach carried out with the stages of literature research, empiric study, visual research, and practice. The aesthetics of new bamboo craft creations have an impact on the preservation of sustainable local artistic creations that are able to meet the needs of the global era. This research produced 3 sets of functional products and 1 new design gazebo with an impact on economic improvement with business management methods (entrepreneurship and modern marketing) which are expected to be a means of environmentally sound education and regeneration of creative craftsmen as an entity that must be maintained, preserved, and developed according to the demands of the times.
ANALISIS KINERJA KEUANGAN PT BUKIT ASAM TBK PERIODE 2019-2023 Ambarwati, Lilik; Purwaningsih, Anis
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1162

Abstract

This study's goal is to analyse PT Bukit Asam Tbk's financial operations from 2019 to 2023 by calculating its profitability, solvency, and liquidity ratios. The data shown is based on second-order statistics from the year that was published by the Indonesian Stock Exchange and PT Bukit Asam Tbk. The analysis method used is deskriptif analysis that focusses on analysing financial indicators. The results of the likuiditas rasio for 2019–2023 are good, meaning that the company has the capacity to pay for its obligations or make payments. Conversely, average or solvability indicates that financial performance in a given year isn't very good, and businesses aren't able to use their assets in the best way possible, indicating that many assets are purchased through trading. Conversely, the debt-to-equity ratio indicates that business operations are quite efficient, with many businesses using large amounts of capital as business tools. Rentability, also known as profitability, indicates that the current business's financial performance is not very good, and that it is not very efficient in generating profits from all of its operational activities.
Peningkatan Pemahaman Harga Pokok Produksi pada Pengrajin Bambu di Bawuran, Bantul Bintang Kasih Abadi; Lilik Ambarwati
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 1 (2025): Maret 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i1.4989

Abstract

This community service program focuses on improving the understanding of the calculation of Cost of Goods Manufactured (COGS) for bamboo craft business actors in Bawuran Village, Bantul. The main problem faced by bamboo craftsmen is the limited understanding in calculating COGS, which has an impact on the inaccuracy of selling prices and difficulties in accessing formal financing. Through intensive counseling and mentoring methods, this program aims to increase the capacity of artisans in identifying cost components and systematically calculating COGS. The program implementation involved a series of structured stages, starting from coordination with village officials, preparation of training materials, to direct practice of COGS calculation with pre-test and post-test measurements conducted by 30 craftsmen. The pre and post test results showed that there was an increase/change in bamboo craftsmen's knowledge of COGS calculation from the pre-test to the post-test results. Reflected when the pre-test was carried out, the average value of 30 craftsmen increased from 52.65% to 70.84% from both aspects of the knowledge given to the calculation of COGS. The technical aspect shows the ability of craftsmen to calculate production costs more accurately. The craftsmen are now able to set a more competitive selling price based on the correct COGS calculation. This program not only contributes to improving the professionalism of bamboo craft business management, but also provides an empowerment model that can be replicated in other areas with similar business characteristics.
Optimalisasi marketing mix dalam peningkatan penjualan kerajinan bambu di Desa Bawuran Wicaksana, Joan Kurniawan; Ambarwati, Lilik; Syaflan, Meidi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 2 (2025): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i2.29802

Abstract

Abstrak Pengerajin Bambu, yang terletak di Desa Bawuran, Kabupaten Bantul, memiliki potensi industri yang besar namun belum sepenuhnya dimanfaatkan. Kurangnya pemasaran secara digital yang memadai menjadi salah satu kendala utama dalam menarik pembeli. Oleh karena itu, pengabdian ini bertujuan untuk meningkatkan Pemasaran dengan Marketing mix pada Pengerajin bambu di desa bawuran melalui pengembangan perekonomidan dan produk yang berkualitas dan melibatkan pengerajin. Metode yang digunakan dalam pengabdian ini adalah pendekatan partisipatif yang melibatkan pengerajin setempat dalam setiap tahap kegiatan. Pengabdian dilakukan dalam tiga tahapan: seminar awal untuk mengidentifikasi kebutuhan, pelaksanaan kegiatan pengembangan perekonomian, dan evaluasi hasil program. Data dikumpulkan melalui wawancara, survei pengerajin bambu, dan observasi langsung Hasil pengabdian menunjukkan peningkatan signifikan pada pemasaran, dengan rata-rata penilaian Hasil laba yang didapatkan, pemesanan baru, dan Fasilitas pemasaran masing-masing meningkat dari 3 (cukup baik) menjadi 5 (sangat baik). Keterlibatan pengerajin dalam program ini terbukti efektif, dengan persentase partisipasi warga dalam berbagai kegiatan mencapai 90%. Peningkatan ini berkontribusi pada peningkatan penjualan dan potensi pengembangan industri di daerah tersebut. Dapat disimpulkan bahwa pengembangan pemasaran yang melibatkanpengerajin secara aktif berhasil meningkatkan daya tarik pembeli kerajinan bambu. Temuan ini menunjukkan bahwa kolaborasi antara pemerintah, mitra dan pengerajin bambu sangat penting untuk  keberlanjutan program dan pengembangan industi. Rekomendasi untuk pengembangan lebih lanjut mencakup  survei berkala untuk memahami kebutuhan pengerajin dan mpembeli, serta penambahan variasi produk yang mendukung. Kata kunci: marketing mix; kerajinan bambu; desa bawuran Abstract Bamboo Craftsmen, located in Bawuran Village, Bantul Regency, have significant industrial potential that has not yet been fully utilized. A lack of adequate digital marketing is one of the main challenges in attracting buyers. Therefore, this community service aims to enhance marketing using the marketing mix for bamboo craftsmen in Bawuran Village by developing the economy and high-quality products while involving the craftsmen. The method used in this community service is a participatory approach that involves local craftsmen in every stage of the activity. The program is implemented in three stages: an initial seminar to identify needs, the execution of economic development activities, and an evaluation of program outcomes. Data is collected through interviews, surveys of bamboo craftsmen, and direct observation. The results of the program show a significant improvement in marketing, with the average assessment of profits earned, new orders, and marketing facilities increasing from 3 (fairly good) to 5 (very good). The involvement of craftsmen in this program proved effective, with a participation rate of 90% among residents in various activities. This improvement has contributed to increased sales and the potential for industrial development in the region. It can be concluded that marketing development involving active participation from craftsmen successfully enhances the appeal of bamboo crafts to buyers. These findings indicate that collaboration between the government, partners, and bamboo craftsmen is crucial for the sustainability of the program and industrial development. Recommendations for further development include regular surveys to understand the needs of craftsmen and buyers, as well as adding product variations to support growth. Keywords: marketing mix; bamboo crafts; bawuran village
PELATIHAN MANAJEMEN OPERASI GUNA MENINGKATKAN KAPASITAS PRODUKSI PADA KIKIM KONVEKSI Wahyuningtyas, Yunita Fitri; Syaflan, Meidi; Budiyati, Kuntari; Fajar, Rizki Nur; Sari, Elina Kartika; Ambarwati, Lilik; Tjahjono, Achmad
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

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Abstract

Perusahaan Kikim Konveksi adalah sebuah perusahaan yang bergerak di bidang produksi berbagai macam pakaian. Sebagai sebuah perusahaan bisnis, perusahaan menginginkan untuk terus berkembang demi bisa memenuhi kebutuhan pasar. Kegiatan pelatihan diadakan dengan mengumpulkan para pegawai perusahaan dan menganalisis proses produksi dan studi kasus pada kesalahan-kesalahan yang mengganggu produksi. Melalui pelatihan ini, peserta diharapkan bisa memenuhi target kerja yang ditetapkan oleh manajemen dengan mengurangi kesalahan yang biasa terjadi di lingkungan kerjanya sehingga produksi menjadi lebih efektif dan efisien.
PENYUSUNAN LAPORAN LABA RUGI DALAM UPAYA PENINGKATAN DAYA SAING PELAKU UMKM DI CAR FREE DAY PRAMBANAN Ambarwati, Lilik; Firdarini , Khoirunnisa Cahya; Widiastuti, Nur; Fahma, Khoirina; Setiawan, Akram Shofwan; Wardani , Indriana Setya
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 2 No. 3 (2024): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

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Abstract

Car free day Prambanan yang diadakan setiap akhir pekan di area Kecamatan Prambanan merupakan event rutin yang memberikan kesempatan bagi pelaku UMKM di daerah Prambanan dan sekitarnya untuk memasarkan produknya. Para pelaku UMKM tersebut menjadi target mitra pengabdian kepada masyarakat ini karena memiliki masalah di bidang keuangan yang menjadi hambatan untuk meningkatkan skala usahanya. Masalah yang dihadapi oleh mitra antara lain mitra masih belum mampu melakukan perhitungan laba rugi bulanan dan menyusunnya dalam bentuk laporan laba rugi. Hal ini berakibat mereka kehilangan kesempatan untuk mengembangkan usahanya sementara ada banyak peluang pinjaman dana dari pihak eksternal seperti bank dan kredit yang diberikan oleh pemerintah melalui program KUR. Solusi yang dapat dilakukan untuk masalah yang dihadapi mitra adalah dengan meningkatkan pengetahuan mengenai pentingnya melakukan pembukuan sederhana berupa penyusunan laporan laba rugi agar mereka dapat mengakses fasilitas pinjaman dana dari pihak eksternal sehingga mampu meningkatkan daya saing usahanya. Metode yang digunakan adalah dengan melakukan pelatihan penyusunan laporan laba rugi bagi para pelaku UMKM di Car free day Prambanan sehingga dapat menyusun laporan keuangan sederhana sesuai dengan SAK ETAP. Hasil dari kegiatan ini yakni mitra mulai dapat menghitung dan menyusun laporan laba rugi, serta mampu menunjukkan perkembangan usaha yang mereka geluti.
Co-Authors Abdillah, Anang Agiastia, Dhita Agung Wicaksono Anisa, Siti Nur Anom Wibisono Arif Suharson Aris Susanto Bintang Kasih Abadi Budiyati, Kuntari Dea Erninda Putri Dewi, Nafisa Rahma Dwi Novitasari Eka Ambara Harci Putranta Evi Rosalina Widyayanti Fahma, Khoirina Fajar, Rizki Nur Firdarini , Khoirunnisa Cahya Gunawan Gunawan Gusmila Lovnia Erawati Hapsari, Wulan Retno Hartono, Nurul Amalia Hasanah Setyowati Hesti Nuraini Ika Rahmawati INSIATININGSIH, INSIATININGSIH Jamhari Jamhari Kristyani, Anik Lukia Zuraida Lukia Zuraida Mahsun, Mohamad Meidi Syaflan, Meidi Mutahir, Anwar Nita Fitriana Nur Widiastuti Prafidhya Dwi Yulianto Pramudita, Marlingga Prasetyo, Agung Slamet Purwaningsih, Anis Rahmawati , Ika Riana Rachmawati Sari, Elina Kartika Setiawan, Akram Shofwan Siti Nur Anisa Subkhan, Muhammad Suciyati, Milka Natalia Sulastiningsih Sulastiningsih Sulastiningsih Sutrischastini, Ary Syaflan, Meidy Tjahjono, Achmad Wardani , Indriana Setya Wicaksana, Joan Kurniawan Wikaningtyas, Suci Utami Yulianto, Prafidhya Dwi Yuliono, Yuliono Yunita Fitri Wahyuningtyas