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PELATIHAN STORYNOMICS TOURISM DI DESA WISATA LAKSANA SEBAGAI UPAYA PENGEMBANGAN DESTINASI WISATA Dien Rahmawati; Achmad Rizal; Wahmisari Priharti; Fajra Octrina; Burhanuddin Aziz
Prosiding COSECANT : Community Service and Engagement Seminar Vol 1, No 2 (2021)
Publisher : Universitas telkom

Desa Wisata Laksana merupakan salah satu desa wisata di Kabupaten Bandung. Setelah sepuluh tahun ditetapkan menjadi desa wisata, pengembangan destinasi wisata di Desa Wisata Laksana masih kurang baik. Berdasarkan identifikasi awal tersebut, maka dilaksanakan pengabdian masyarakat skema Community Service Engagement oleh tim dari Universitas Telkom. Tujuan dari kegiatan ini adalah memberikan pelatihan storynomics tourism sebagai upaya pengembangan destinasi wisata. Pada pelatihan ini diterapkan metode forum group discussion bersama dengan warga masyarakat Desa Wisata Laksana yang memiliki fokus masing-masing terkait destinasi wisata di Desa Wisata Laksana. Dari kegiatan pelaksanaan pelatihan storynomics tourism didapatkan hasil masyarakat semakin memahami metode pengembangan destinasi wisata terutama dengan menggunakan metode storynomics tourism. Selain itu, didapatkan juga informasi terkait kondisi eksisting, daftar potensi wisata, dan juga kondisi ideal untuk pembuatan paket wisata berbasis storynomics tourism. Implikasi dari kegiatan ini, warga masyarakat meminta adanya kegiatan lanjutan terkait pembuatan konten, pricing, dan marketing sehingga harapannya pengembangan destinasi wisata berbasis storynomics tourism bisa benar-benar diimplementasi di Desa Wisata Laksana.

SOSIALISASI STANDAR AKUNTANSI KEUANGAN BAGI ENTITAS MIKRO, KECIL, DAN MENENGAH Fajra Octrina; Dien Rahmawati; Wahmisari Priharti; Achmad Rizal; Ruri Octari Dinata
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 3 (2023): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i3.15096

Abstrak: Sebagai critical engine Usaha Mikro, Kecil, dan Menengah (UMKM) telah menjadi salah satu pendorong peningkatan ekonomi negara. Namun ditengah meningkatnya industri UMKM masih banyak dari pelaku yang belum paham akan pentingnya melakukan pencatatan laporan keuangan yang sesuai dengan standar akuntansi keuangan bagi entitas mikro, kecil, dan menengah. Kegiatan ini dilakukan dengan tujuan untuk mengenalkan Standar Akuntansi Keuangan bagi Entitas Mikro Kecil dan Menengah (SAK EMKM), mengenalkan aplikasi pencatatan laporan keuangan, menyusun laporan keuangan berdasar SAK EMKM, serta melakukan diskusi dan tanya jawab permasalahan yang dihadapi para peserta sosialisasi. Sosialisasi ini dilakukan pada pelaku UMKM di Kawasan Desa Wisata Laksana, Jawa Barat dengan jumlah peserta sebanyak 16 orang dengan metode sosialisasi dan pelatihan. Berdasarkan hasil evaluasi melalui kuesioner, sosialisasi ini telah meningkatkan pengetahuan peserta dan 68.75% peserta merasa pengetahuanya sangat bertambah.Abstract: As a critical engine, Micro, Small, and Medium Enterprises (MSMEs) have become one of the drivers of improving the country's economy. However, amidst the increase in the MSME industry, many MSME owners still need to understand the importance of recording financial reports by financial accounting standards for micro, small, and medium entities. This community service aims to introduce Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), introducing applications for recording financial reports, compile financial statements based on SAK EMKM, and hold discussions and questions and answers. This socialization was carried out for MSMEs in the Laksana Tourism Village Area, West Java, with 16 participants using the socialization and training method. Based on the evaluation results, this socialization has increased participants' knowledge, and participants were satisfied with this activity.

SOSIALISASI LITERASI KEUANGAN DAN INVESTASI BAGI GEN Z Fajra Octrina; Nora Amelda Rizal; Astrie Krisnawati; Ratih Hendayani
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 5 (2023): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i5.16751

Abstrak: Sebagai generasi internet, sudah seharusnya Generasi Z memiliki pengetahuan tentang literasi keuangan dan investasi, dengan begitu mereka akan mampu membuat keputusan keuangan yang baik. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mensosialisasikan literasi keuangan dan investasi bagi Generasi Z. Kegiatan dilakukan dengan metode sosialisasi, kemudian dilanjutkan dengan diskusi dan tanya jawab serta pengisian kuesiner. Peserta kegiatan merupakan siswa SMK di daerah Sumedang Jawa Barat, dengan jumlah peserta sebanyak 26 orang. Berdasarkan hasil kuesioner diperoleh hasil bahwa masih banyak siswa yang belum pernah mngetahui atau mencari tahu tentang literasi keuangan, dan investasi. Secara keseluruhan sosialisasi ini telah meningkatkan pengetahuan peserta dan 65.38% peserta merasa pengetahuanya sangat bertambah.Abstract: As the internet generation, Generation Z should have knowledge about financial literacy and investment, so they will be able to make good financial decisions. This Community Service activity aims to socialize financial and investment literacy for Generation Z. The training is carried out using the socialization method, followed by discussion and question and answer as well as filling out a questionnaire. The activity participants were SMK students in the Sumedang area, with 26 participants. Based on the results of the questionnaire, it was found that there were still many students who had never known or found out about financial literacy and investment. Overall this socialization has increased the participants' knowledge and 65.38% of the participants felt that their knowledge had greatly increased.

The Mediating Role of Employee Motivation in The Relationship Between Budget Participation and Budgetary Slack Fajra Octrina; May Swastawati
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 3 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i3.013

Objectives: A budget is a plan expressed in the company's financial measures as a guideline for work in a certain period. Budgeting involves many parties starting from the top and bottom levels, making it vulnerable to budgetary slack. The purpose of this study is to examine employee motivation at the corporate offices of PT ASDP Indonesia Ferry (Persero) in order to ascertain the impact of budgetary participation on the occurrence of budgetary slack.Methodology: This study used quantitative research by conducting surveys through questionnaires. The respondents in this study were 211 employees of PT ASDP Indonesia Ferry (Persero) head office and were analyzed using path analysis.Finding: The findings indicated that when employees at PT ASDP Indonesia Ferry (Persero) head office are directly involved in budgeting, it has a noteworthy and favorable impact on their motivation and the occurrence of budgetary slack. Employee motivation has a direct and significant positive effect on budgetary slacks at PT ASDP Indonesia Ferry (Persero). Additionally, employee motivation at the PT ASDP Indonesia Ferry (Persero) headquarters can mediate the impact of budget participation on budgetary slack.Conclusion: This study highlights the significance of employee involvement in budgeting for enhancing motivation and reducing budgetary slacks. It underscores the need for balanced budget participation to maintain control and suggests that employee motivation acts as a vital mediator in this relationship, offering valuable insights for optimizing budget processes and fostering workforce efficiency.

Productivity Comparison between Conventional and Islamic Commercial Banks in Indonesia during the COVID-19 Pandemic Octrina, Fajra; Jamilah, Almi
International Journal of Islamic Economics and Finance (IJIEF) Vol 7, No 1 (2024): IJIEF Vol 7 (1), January 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v7i1.16323

This study was conducted to measure and compare the productivity level between conventional and Islamic commercial banks in Indonesia during the COVID-19 pandemic. The number of samples used in this study was 105 banks consisting of 95 conventional banks and 10 Islamic banks. The level of productivity was measured using the Malmquist Productivity Index (MPI) method and Data Envelopment Analysis (DEA) with an intermediation approach, while the productivity of conventional and Islamic commercial banks was compared using normality and different tests. The results showed that the productivity level of the Islamic banks with a Total Factor Productivity Changes (TFPCH) value of 1.001 was driven by technological advances. Meanwhile, the conventional banks were not productive. On the other hand, the results of the different tests showed that there was no significant difference between the productivity level of the conventional and Islamic banks. Conventional banks must enhance innovations in the use of technology in their operational activities to improve their productivity and maintain their high efficiency achievement. Meanwhile, Islamic banks could improve their efficiency in the operational activities so that they would achieve higher productivity and to innovate continually with the use of technology. During the study observation, there was no study comparing between the productivity level of conventional and Islamic commercial banks during the COVID-19 pandemic in Indonesia. Therefore, this research was the first study to discuss the comparison of productivity level between conventional and Islamic commercial banks in Indonesia during the COVID-19 pandemic.

Analysis of Mobile Banking Usage and Other Factors on Banking Productivity in Indonesia Using the Malmquist Productivity Index (MPI) Approach Yohana Marnala Marpaung; Fajra Octrina
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.804

This study analyzes the impact of fintech technology on the productivity and efficiency of traditional banks in Indonesia that provide mobile banking services. While fintech has improved financial transactions and operational efficiency, previous research shows mixed results regarding the effect of fintech on bank productivity. This study fills the research gap by analyzing how fintech integration affects the efficiency of traditional banks using recent data. Using the Malmquist Productivity Index (MPI), this study evaluates the efficiency of nine traditional banks in Indonesia based on annual report data. The variables analyzed include Mobile Transaction Market Share (PH), Gross Domestic Product (GDP), Non-Performing Loan Ratio (NPL), Capital Ratio (CAP), Total Assets (A), and M2 Exchange Rate (MS). The descriptive analysis results show that the variables of NPL, CAP, and total assets have no significant impact on productivity. However, GDP and M2 have a strong influence on improving bank efficiency through fintech technology. This study concludes that fintech is important to improve banking efficiency in Indonesia and banks should prioritize technological innovation to boost productivity. Further research is needed to explore additional variables in this relationship.

PELATIHAN PENGELOLAAN BIAYA UNTUK MENGHASILKAN KEUNTUNGAN MAKSIMAL DI PONDOK PESANTREN MODERN ASSURUUR KABUPATEN BANDUNG Rr. Sri Saraswati; Wahdan Arum Inawati; Fajra Octrina
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.24990

Abstrak: Pengelolaan biaya yang efektif dan efisien sangat penting bagi kelangsungan operasional dan keberlanjutan Pondok Pesantren Modern Assuruur di Kabupaten Bandung. Artikel ini membahas pelaksanaan pelatihan pengelolaan biaya untuk mencapai keuntungan maksimal di pondok pesantren tersebut. Pelatihan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengurus pesantren dalam mengelola biaya, mengoptimalkan penggunaan sumber daya, serta menerapkan transparansi dan akuntabilitas dalam pengelolaan keuangan. Metode pelaksanaan meliputi presentasi, diskusi, dan evaluasi melalui 5 pertanyaan di dalam kuesioner yang menunjukkan respons positif dari peserta yang merupakan 26 pengurus manajemen di Pondok Pesantren Modern Assuruur di Kabupaten Bandung. Hasil pelatihan diharapkan dapat membantu pondok pesantren dalam menghadapi tantangan keterbatasan sumber dana, pengeluaran tidak terduga, dan manajemen keuangan yang lemah. Peserta memberikan umpan balik sebanyak 96,92% menyatakan setuju dan sangat setuju bahwa materi kegiatan sesuai dengan kebutuhan peserta yang mudah dipahami dan diimplementsikan. Peserta juga memahami potensi sumber pendapatan baru yang harus dikaji lebih dalam termasuk biaya yang ditimbulkan dari pendapatan tersebut agar meraih keuntungan. Implementasi strategi yang dibahas dalam pelatihan ini diharapkan dapat meningkatkan kinerja keuangan, efisiensi operasional, dan kualitas layanan pendidikan di Pondok Pesantren Modern Assuruur. Abstract: Effective and efficient cost management is crucial for the operational continuity and sustainability of Pondok Pesantren Modern Assuruur in Kabupaten Bandung. This article discusses the implementation of cost management training aimed at achieving maximum profit within the school. The training aims to enhance the knowledge and skills of the school's administrators in managing costs, optimizing resource use, and promoting transparency and accountability in financial management. The implementation methods include presentations, discussions, and evaluations through a questionnaire comprising five questions, which received a positive response from the 26 administrators participating in the training. The training outcomes are anticipated to assist the Islamic boarding school in addressing challenges such as limited funding sources, unexpected expenses, and weak financial management. Feedback from participants indicated that 96.92% agreed or strongly agreed that the training material was relevant, easy to understand, and practical. Additionally, participants recognized the potential for new income sources and the necessity to analyze the costs associated with generating this income to achieve profitability. The strategies discussed during the training are expected to enhance financial performance, operational efficiency, and the quality of educational services at Pondok Pesantren Modern Assuruur in Kabupaten Bandung.

REFLEKSI DIRI DALAM MENGAJAR: MENGEMBANGKAN KESADARAN DAN PERTUMBUHAN PROFESIONAL Fajra Octrina; Andrieta Shintia Dewi; Khairunnisa Khairunnisa
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.24983

Abstrak: Permasalahan yang dihadapi oleh pihak sekolah adalah guru yang dimiliki saat ini merupakn guru guru muda dengan masa kerja yang juga relatif muda. Penelitian ini bertujuan untuk meningkatkan pemahaman tentang refleksi diri dalam mengajar bagi para guru muda di sekolah. Kegiatan Pengabdian kepada Masyarakat ini dilakukan dengan metode sosialisasi yang kemudian dilanjutkan dengan diskusi dan tanya jawab. Sebelum memulai sesi sosialisasi peserta juga diminta mengisi keusioner untuk menggambarkan seberapa besar pemahaman peserta sebelum sosialisasi dilakukan, dan setelah itu tim PkM melakukan kuesioner Kembali untuk mengetahui bagaimana pemahaman peserta setelah kegiatan sosialisasi. Peserta kegiatan ini merupakan guru SMP-SMA sederajat dengan jumlah peserta 32 orang. Hasil sosialisasi menunjukan telah terjadi peningkatan pemahaman peserta adalah sebesar 71,50%.Abstract: The problem faced by the school is that the current teachers are young with relatively short tenures. The purpose of this study is to enhance the understanding of self-reflection in teaching among young teachers in schools. This Community Service activity was conducted through a method of socialization, followed by discussion and Q&A sessions. Before starting the socialization session, participants were asked to fill out a questionnaire to illustrate their level of understanding before the socialization took place. Afterwards, the Community Service team conducted another questionnaire to determine the participants' understanding after the socialization activity. The participants in this activity were middle and high school teachers, with a total of 32 participants. The results of the socialization showed an increase in participants' understanding by 71.50%.

Productivity Comparison between Conventional and Islamic Commercial Banks in Indonesia during the COVID-19 Pandemic Octrina, Fajra; Jamilah, Almi
International Journal of Islamic Economics and Finance (IJIEF) Vol. 7 No. 1 (2024): IJIEF Vol 7 (1), January 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v7i1.16323

This study was conducted to measure and compare the productivity level between conventional and Islamic commercial banks in Indonesia during the COVID-19 pandemic. The number of samples used in this study was 105 banks consisting of 95 conventional banks and 10 Islamic banks. The level of productivity was measured using the Malmquist Productivity Index (MPI) method and Data Envelopment Analysis (DEA) with an intermediation approach, while the productivity of conventional and Islamic commercial banks was compared using normality and different tests. The results showed that the productivity level of the Islamic banks with a Total Factor Productivity Changes (TFPCH) value of 1.001 was driven by technological advances. Meanwhile, the conventional banks were not productive. On the other hand, the results of the different tests showed that there was no significant difference between the productivity level of the conventional and Islamic banks. Conventional banks must enhance innovations in the use of technology in their operational activities to improve their productivity and maintain their high efficiency achievement. Meanwhile, Islamic banks could improve their efficiency in the operational activities so that they would achieve higher productivity and to innovate continually with the use of technology. During the study observation, there was no study comparing between the productivity level of conventional and Islamic commercial banks during the COVID-19 pandemic in Indonesia. Therefore, this research was the first study to discuss the comparison of productivity level between conventional and Islamic commercial banks in Indonesia during the COVID-19 pandemic.

Bank Efficiency in Indonesia: An Analysis through Data Envelopment Analysis (DEA) Approach Gantina Shiti Mariam, Alia; Pena Purba, Try; Octrina, Fajra
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i2.3562

The purpose of this study is to see the efficiency level of banks, and to see which units need to be increased or decreased. This study will look at the efficiency value of government-owned banks from 2017 to 2022 using the Data Envelopment Analysis (DEA) approach. The research findings show that only one bank is consistently efficient during the study period, while other banks need to further improve input utilization to produce optimal output. The existing literature has not discussed much about the in-depth discussion of technical and scale efficiency and how additional changes and adjustments are needed to reach the efficiency limit.

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