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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.

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.

Edukasi dan Aksi: Program Pengelolaan Sampah untuk Lingkungan Pesantren dalam Peningkatan Ekonomi Sirkular Arum Inawati, Wahdan; Rr. Sri Saraswati; Tri Widarmanti; Hilda; Fajra Octrina
Jurnal Atma Inovasia Vol. 5 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i2.10559

Sampah merupakan permasalahan yang dihadapi oleh semua golongan masyarakat, salah satunya manajemen pondok pesantren. Walaupun bergerak dalam sektor pendidikan, pondok pesantren harus peduli pada sampah yang dihasilkannya. Terbatasnya pengetahuan dan fasilitas pengelolaan sampah merupakan kendala krusial yang dihadapi oleh Pondok Pesantren Modern Assuruur Kabupaten Bandung. Tujuan pengabdian masyarakat ini adalah memberikan sosalisasi mengenai pengelolaan sampah yang baik yang dapat dilakukan di lingkungan pondok pesantren. Hasil kegiatan abdimas adalah sebagian besar peserta menilai bahwa kegiatan abdimas ini berguna dan berharap akan dilanjutkan kembali dengan praktik pengelolaan sampah secara langsung.

Pengaruh Board Diversity Terhadap Efisiensi Perusahaan Perbankan Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Pada Periode 2015-2022 Iqbal, Muhammad; Octrina, Fajra
eProceedings of Management Vol. 12 No. 2 (2025): April 2025
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penentuan keputusan di perusahaan sangat dipengaruhi oleh peran dewan direksi. Penelitian ini bertujuan untuk mengeksplorasi dampak berbagai aspek keberagaman dalam dewan direksi terhadap efisiensi teknis (TE) di bank syariah yang terdaftar di Otoritas Jasa Keuangan (OJK). Keberagaman dewan diukur melalui dua dimensi, yaitu relation-related diversity (gender dan usia) serta task-related diversity (lama masa jabatan, tingkat pendidikan, dan keahlian), menggunakan metode Blau Index. Data panel yang digunakan mencakup 9 bank syariah di Indonesia selama periode 2015-2022, dengan pendekatan kuantitatif dan analisis statistik. Hasil penelitian menunjukkan bahwa relation-related diversity, task-related diversity, ukuran perusahaan (firm size), dan tingkat inflasi tidak memiliki pengaruh signifikan secara parsial terhadap efisiensi bank. Sebaliknya, usia perusahaan (age of the firm) dan rasio likuiditas memiliki pengaruh signifikan secara parsial. Secara simultan, relation-related diversity dan task-related diversity tidak menunjukkan pengaruh yang signifikan terhadap efisiensi. Namun, ukuran perusahaan, usia perusahaan, rasio likuiditas, dan tingkat inflasi secara bersamaan memiliki pengaruh signifikan terhadap efisiensi teknis perusahaan. Kata kunci- Board Diversity, Efisiensi, Related-related Diversity (gender dan usia), Task-related Diversity (lama kerja, keahlian, dan pendidikan), dan Blau Index.

An analysis of bank productivity in Indonesia: The impact of P2P lending and digital payments using the Malmquist Productivity Index Octrina, Fajra; Eliza, Jihan; Jamilah, Almi; Dewi, Andrieta Shintia
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 13 No. 1 (2025): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v13i1.40676

This study investigates the relationship between technological adoption and banking productivity, specifically focusing on Indonesian banks over five years. Using the Malmquist Productivity Index (MPI), the study measures changes in productivity and identifies the variables that influence increases or decreases in performance. The findings reveal that P2P lending and digital payment innovations have a significant positive effect on enhancing bank productivity. Additionally, other bank-specific and macroeconomic variables were found to impact productivity levels. The results highlight the importance of continuous technological development and strategic operational improvements to sustain productivity growth. Based on these findings, it is recommended that banks intensify investments in financial technology, diversify their digital service offerings, and adapt operational models to reach broader market segments. Furthermore, regulatory bodies are encouraged to foster a competitive environment that promotes innovation while ensuring financial stability. These efforts are crucial to maintaining long-term efficiency and competitiveness in the banking sector.

Edukasi dan Aksi: Program Pengelolaan Sampah untuk Lingkungan Pesantren dalam Peningkatan Ekonomi Sirkular Arum Inawati, Wahdan; Rr. Sri Saraswati; Tri Widarmanti; Hilda; Fajra Octrina
Jurnal Atma Inovasia Vol. 5 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i2.10559

Sampah merupakan permasalahan yang dihadapi oleh semua golongan masyarakat, salah satunya manajemen pondok pesantren. Walaupun bergerak dalam sektor pendidikan, pondok pesantren harus peduli pada sampah yang dihasilkannya. Terbatasnya pengetahuan dan fasilitas pengelolaan sampah merupakan kendala krusial yang dihadapi oleh Pondok Pesantren Modern Assuruur Kabupaten Bandung. Tujuan pengabdian masyarakat ini adalah memberikan sosalisasi mengenai pengelolaan sampah yang baik yang dapat dilakukan di lingkungan pondok pesantren. Hasil kegiatan abdimas adalah sebagian besar peserta menilai bahwa kegiatan abdimas ini berguna dan berharap akan dilanjutkan kembali dengan praktik pengelolaan sampah secara langsung.

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