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All Journal Jurnal SOLMA Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ilmiah Raflesia Akuntansi Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Indonesian Accounting Literacy Journal Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat
Noviriani, Eliza
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Social Sciences Other

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Business Plan Untuk Maksimalisasi Cuan: Pelatihan Bagi UMKM Sektor Kuliner di Kabupaten Sambas Noviriani, Eliza; Sentiya, Novi; Roshani, Roshani
Jurnal SOLMA Vol. 13 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i2.14687

Abstract

Background: Upaya pelatihan dan pendampingan pelaku UMKM Kabupaten Sambas di bidang keuangan antara lain melalui implementasi strategi pengembangan usaha, pemasaran berbasis digital serta penyusunan laporan keuangan. Namun sejauh ini, belum pernah dilakukan pelatihan maupun pendampingan pembuatan rencana bisnis (business plan) bagi pelaku UMKM Kabupaten Sambas khusus nya yang bergerak di sektor kuliner padahal UMKM selayaknya menjalankan tata kelola bisnis yang teratur. Kegiatan pengabdian ini bertujuan untuk memberikan pengetahuan serta keterampilan pembuatan dokumen rencana bisnis (business plan) bagi pelaku UMKM bidang kuliner. Metode: Pelatihan dilakukan pada 15 pelaku UMKM sektor kuliner di kabupaten Sambas. Kegiatan diselenggarakan di Rumah BUMN Kabupaten Sambas dan berlangsung dalam 3 tahapan, yakni tahap diskusi, pemaparan teori serta praktik menggunakan metode Community Based Participatory (CBPR). Peningkatan pengetahuan dan keterampilan diukur dengan kuesioner pra dan pasca pelatihan. Hasil: Evaluasi capaian keberhasilan pelatihan dengan kuesioner memperoleh hasil perubahan signifikan pengetahuan dan keterampilan pembuatan rencana bisnis (business plan) peserta yaitu dari 20% menjadi 100% dibandingkan sebelum mengikuti pelatihan. Kesimpulan: Pelatihan yang telah diselenggarakan memberikan dampak yang cukup besar untuk pengembangan UMKM di Kabupaten Sambas agar semakin produktif dengan memperluas koneksi pasar yang lebih luas dalam upaya mencapai misi UMKM naik kelas.
Efektivitas Penerapan Aplikasi Akuntansi Berbasis Web dalam Penyusunan Laporan Keuangan UMKM sesuai SAK EMKM Alrizwan, U. Ari; Noviriani, Eliza; Herjiden; Sari, Indah Permata; Khalisa
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 1 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i1.3297

Abstract

The weaknesses of MSMEs in preparing financial reports can be overcome by using accounting applications that are widely available, both desktop-based, Android, and web-based. The purpose of this study is to obtain evidence that the POS and MSME Accounting Application can be used effectively in preparing and presenting the financial reports of Toko Bangunan Usaha Kita in accordance with SAK EMKM. The research method used in this study is a descriptive method with a qualitative approach. The results of this study are that this application can be applied in preparing MSME financial reports with several stages, namely inputting data into the application (company profile, initial balance/capital, and data on all financial transactions in a predetermined period. After all the data is inputted into the application, it produces financial reports, namely the financial position report and the profit and loss report. The presentation of financial reports based on the output of the POS and MSME Accounting Application is in accordance with SAK EMKM where financial information is presented comparatively, but one financial report that should be there is missing, namely Notes to the Financial Statements. This deficiency can be overcome by creating the report using another application (Excel).
Peran Edukasi Digital dalam Menekan Budaya Konsumtif Fast Fashion: Studi Kasus Akun Tiktok Dino Augusto Juanda, Dhiemas Permana; Noviriani, Eliza; Roshani, Roshani
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.916

Abstract

This study aims to explore the impact of fast fashion trends on TikTok, focusing on the educational content presented by Dino Augusto (@dosen_fasyun) and its influence on digital consumer culture from a behavioral accounting perspective. Employing a qualitative netnographic approach and NVivo 15 Plus software, the research analyzed user interactions in TikTok video comment sections, supported by Word Cloud and Mind Map visualizations. The data were categorized into seven key themes: consumptive behavior, drivers of fast fashion consumption, the fast fashion industry system, environmental impacts of fast fashion, alternatives to fast fashion consumption, raising consumer awareness through education, and rejection of fast fashion. Findings indicate that educational content effectively increases critical awareness about the harmful effects of fast fashion, including labor exploitation, environmental degradation, and excessive consumerism. Informative, authentic content aligned with the creator’s expertise significantly influences audience attitudes and behaviors. The study concludes that educational use of social media can foster more responsible consumption patterns and reduce the negative consequences of fast fashion. This research contributes to the field of behavioral accounting and digital humanities by illustrating how online educational content shapes consumer decision-making. It emphasizes the importance of continued social media-based education to encourage sustainable financial behavior and ethical fashion choices.
Optimalisasi kemampuan pelaporan SPT tahunan wajib pajak orang pribadi bagi pegawai pondok pesantren Mukaromah, Lailatul; Noviriani, Eliza; Alrizwan, U Ari; Zurmansyah, EE
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 6 No 2 (2023)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v6i2.19564

Abstract

Pegawai pondok pesantren M. Basiuni Imran masih banyak yang belum mampu mengoperasikan e-filing sehingga berakibat hampir 90 % pegawai tidak melaporkan SPT tahunan dan hanya 10% pegawai yang melaporkan SPT pajak tahunan dengan e-filing. Tujuan kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah memberikan pelatihan dan pendampingan guna membantu wajib pajak orang pribadi khususnya pegawai pondok pesantren M. Basuini Imran dalam mengisi dan melaporkan SPT tahunan orang pribadi 1770s dan 1770ss menggunakan e-filing. Pengabdian kepada masyarakat dilaksanakan dengan metode Community Based Participatory Research (CBPR). Teknik penyelesaian yang ditawarkan adalah melalui pendekatan pelatihan, diskusi dan atau tanya jawab serta praktik. Pelatihan ini menggunakan teknik ceramah dan diskusi. Pelatihan yang telah diselenggarakan berdampak pada peningkatan pengetahuan dan keterampilan peserta pelatihan dalam hal pelaporan pajak menggunakan e-filing dari sebelum nya yang belum mengetahui mekanisme pelaporan pajak. Melalui peningkatan pengetahuan serta keterampilan pelaporan pajak secara online, pegawai pondok pesantren M. Basiuni Imran terdorong untuk melaporkan pajak terhutang kepada negara. Kedepannya, pelaksanaan pengabdian kepada masyarakat dapat memperluas mitra sasaran yaitu tidak hanya bagi satu pondok pesantren di Kabupaten Sambas.
Kesetaraan Gender Akuntan Akademisi Perempuan Pasca Pandemi: Tantangan atau Rintangan Keberlanjutan Karir? Noviriani, Eliza; Fitriana, Annisa
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 1 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i1.1864

Abstract

This research was sparked from the diversity of research results regarding gender equality in the accounting profession. Many studies have concluded that equality between women and men especially in the accounting profession. On the other hand, there are also many studies that find that gender discrimination against female accountants is still rife. Based on this fact, this research expands the study of gender equality within the scope of vocational education by combining quantitative studies through measuring the perceptions or beliefs of female academic accountants using the Career Pathways Survey (CPS) and qualitative methods using phenomenological approach. The results of a survey of 50 female and an empirical study of 5 of them resulted in findings that gender equality has not been fully realized. The “voice” of female is divided into two parts: women who feel gender equality and women who experience gender discrimination. The reality arises from the organizational environment but cannot be separated from internal influences. Female academic accountants feel that feminist stereotypes are indeed “decent” to limit their career development steps. On the other hand, female academic accountants in polytechnic circles who are classified as advanced state that there is no difference in treatment between women and men.
Harga Jual UMKM Tenun Sambas Naik Kelas Aldo, Aldo; Jainal, Jainal; Aulia, Nur; Noviriani, Eliza
Sehati Abdimas Vol 7 No 1 (2024): Prosiding Sehati Abdimas 2024
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v7i1.925

Abstract

This research aims to determine the ideal selling price of MSME products for Sambas Songket Irmawati Weaving in accordance with accounting theory. This is because most of the MSMEs of Weaving Sambas set the selling price based on estimates or according to the usual market price and the purpose of this research is to find out the potential sustainable benefits of determining the selling price of products. This study uses a descriptive research method with a quantitative approach. This type of research was chosen because it aims to provide an overview of how the full costing method in identifying production costs, namely raw material costs, direct labor costs, variable and fixed factory overhead costs to calculate the total cost of production through calculations that have been theoretically determined. The sampling technique used in this study is non-probability sampling with a purposive sampling approach. The results of the analysis on the cost of production using the full costing method calculation resulted in diversification of product selling prices that are ideal for MSMEs. The potential sustainable benefits can be formulated in increasing sales turnover, preserving Sambas Malay culture, and developing MSMEs in Sambas district.
Analisis Akuntabilitas Pengelolaan Dana Desa di Kecamatan Pemangkat Kabupaten Sambas Tahun 2016 Indah Permata Sari; Luthfi, Muhammad Farisan; Rukmi, Murti Puspita; Noviriani, Eliza; Handayani, Ponjaya Tri; Zulfariansyah , Muhammad
Sehati Abdimas Vol 7 No 1 (2024): Prosiding Sehati Abdimas 2024
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v7i1.937

Abstract

Pemerintah Indonesia berupaya mewujudkan tata kelola yang baik (good governace) dengan melakukan peningkatan dalam transparansi dan akuntabilitas di bidang pengelolaan dana desa sesuai dengan Undang–Undang Nomor 6 tahun 2014 Pasal 72 tentang Desa, kemudian diperkuat dengan aturan teknis berdasarkan Peraturan Bupati Sambas Nomor 13 Tahun 2015 tentang pengelolaan keuangan desa. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis akuntabilitas dalam perencanaan, pelaksanaan, dan pertanggungjawaban dana desa di Kecamatan Pemangkat, Kabupaten Sambas tahun 2016 dan sejauh mana pengelolaan dana desa serta mengetahui faktor-faktor pendukung pelaksanaan akuntabilitas pengelolaan dana desa di wilayah Kecamatan Pemangkat. Metode yang digunakan dalam penelitian ini kualitatif dan deskriptif. Data yang diperoleh data primer dan sekunder. Hasil penelitian menunjukkan bahwa dalam pengelolaan dana desa yaitu ada delapan (8) desa di Kecamatan Pemangkat, Kabupaten Sambas tahun 2016 telah dilakukan dengan baik sesuai dengan proses prencanaan, pelaksanaan, pertanggungjawaban, dan pengawasan. Namun, secara administrasi masih ada kekurangan terutama pada format pengajuan dan akuntabilitas. Kesimpulan dari penelitian ini tahapan perencanaan, pelaksanaan, pertanggungjawaban, dan pengawasan kesesuaian dengan aturan yang berlaku. Faktor yang mendukung tahapan akuntabilitas pengelolaan dana desa antara lain, sumber daya manusia, prasarana/infrastruktur, koordinasi antara pemerintah daerah dengan pemerintah desa. Pelatihan aparatur desa, dan pemahaman regulasi.
Exploration of Netizen Perspectives on the Implementation of the Core Tax Administration System: (A Netnographic Study) Aldo; Noviriani, Eliza; Roshani
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2634

Abstract

The Directorate General of Taxes continues to carry out intensification and extensification in optimizing tax revenues. One of the intensification efforts applied by the Directorate General of Taxes in increasing tax revenues is through the implementation of the core tax administration system (CTAS) in optimizing the taxation system. In the current era of technological development, it has become a way for modern society to express opinions and convey their opinions on public policy issues, such as the coretax issue which has become a hot topic and even a trending topic in Indonesia. This study aims to identify and analyze netizen perceptions regarding the implementation of the core tax administration system in Indonesia. This study uses a qualitative approach with the netnography method. Data were collected through observation, interview, and documentation techniques on various digital platforms such as TikTok, Twitter, Instagram, and Facebook, by utilizing popular hashtags such as #coretax. Data analysis was carried out systematically using a qualitative analysis approach assisted by NVivo 15 software. The results of the study show that netizen perceptions of the implementation of the core tax administration system consist of pros and cons. Some netizens welcomed the digitalization steps as part of the modernization of tax administration, but not a few expressed concerns regarding the complexity of the system, increased workload, and the psychological impact experienced by tax officials. Therefore, the Directorate General of Taxes must evaluate the implementation of the coretax system to strengthen support for digital transformation in the taxation sector.
Peran Institutional Ownership dalam Memoderasi Return on Asset dan Net Profit Margin terhadap Firm Value Luthfi, Muhammad Farisan; Rahman, Syarif Syahrul; Noviriani, Eliza; Fiermeiza, Naufal Aulia
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6708

Abstract

This study aims to examine the influence of Return on Assets (ROA) and Net Profit Margin (NPM) on Firm Value, as well as the moderating role of Institutional Ownership. Firm Value is a crucial indicator reflecting market perception of a company’s performance and future prospects, with profitability and corporate governance being key influencing factors. ROA and NPM were used as measurement of profitability, while Institutional Ownership was considered as an external monitoring mechanism that plays an important role in corporate governance. A quantitative approach is employed using secondary data from 23 companies consistently listed in the LQ45 index during 2018–2022, resulting in 115 firm-year observations. Data analysis was conducted using a fixed effect regression model and moderated regression analysis (MRA), processed with EViews 10. The results showed that ROA had a significant positive effect on Firm Value, while NPM did not have any significant effect. Additionally, Institutional Ownership strengthened the relationship between ROA and Firm Value but weakens the influence of NPM on Firm Value. These findings indicated that institutional investors play an effective supervisory role in optimizing asset management, although they may restrict managerial flexibility in short-term profitability strategies.
Co-Authors Aldo Aldo, Aldo Alrizwan, U Ari Alrizwan, U. Ari Annisa Fitriana Aulia, Aulia Fiermeiza, Naufal Aulia Handayani, Ponjaya Tri Herjiden Indah Permata Sari Indah Permata Sari Jainal, Jainal Juanda, Dhiemas Permana Khalisa Muhammad Farisan Luthfi Muhammad Luthfi Mukaromah, Lailatul Murti Puspita Rukmi Rahman, Syarif Syahrul Roshani Roshani, Roshani Sentiya, Novi Zulfariansyah , Muhammad Zurmansyah, Ee