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PELATIHAN PENCATATAN KEUANGAN PADA YAYASAN DHARMA IBU JAWA BARAT DI KABUPATEN BANDUNG Tiffani, Ignasia; Debby, Teresia; Agung, Chris Petra
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i1.50305

Pencatatan Keuangan merupakan salah satu bagian penting dalam suatu organisasi, baik untuk organisasi profit maupun organisasi non-profit. Pencatatan Keuangan yang baik akan membentuk laporan Keuangan dimana akan digunakan sebagai informasi untuk organisasi dalam pengambilan keputusan. Di era digitalisasi ini banyak media yang dapat membantu dalam pencatatan Keuangan, salah satunya dengan menggunakan Microsoft Excel dan Accurate Online. Tujuan dari pengabdian ini untuk meningkatkan pengetahuan dan keahlian peserta kegiatan dalam pencatatan transaksi keuangan baik menggunakan Microsoft Excel dan Accurate Online. Mitra dalam kegiatan pengabdian ini adalah Yayasan Dharma Ibu Jawa Barat, yang merupakan suatu yayasan bergerak dalam industri pendidikan. Metode yang dipakai dalam kegiatan pengabdian ini yaitu audience centered, yang terdiri dari tiga tahap kegiatan dimulai pada Desember 2022 sampai Mei 2023. Kegiatan pertama yaitu tahap pra kegiatan, tahap kedua yaitu tahap pelaksanaan kegiatan, dan tahap ketiga yaitu tahap evaluasi kegiatan. Hasil dari pengabdian ini yaitu pelatihan dan pendampingan mengenai pencatatan keuangan memberi dampak positif berupa proses pencatatan keuangan yang tersistemasi dan rapi bagi Yayasan Dharma Ibu Jawa Barat sebagai sumber informasi dalam pengambilan keputusan. Bookkeeping is an important part of an organization, both for-profit organizations and non-profit organizations. Ideal bookkeeping will form financial reports which will be used as information for organizations in making decisions. In this era of digitalization, many media can assist in bookkeeping, one of which is using Microsoft Excel and Accurate Online. The purpose of this dedication is to increase the knowledge and expertise of activity participants in recording financial transactions using both Microsoft Excel and Accurate Online. The partner in this dedication activity is the Dharma Ibu Jawa Barat Foundation, which is a foundation engaged in the education industry. The method used in this dedication activity is audience-centered, which consists of three stages of activity starting from December 2022 to May 2023. The first activity is the pre-activity stage, the second stage is the activity implementation stage, and the third stage is the activity evaluation stage. The results of this service, regarding bookkeeping training, have had a positive impact in the form of a systematic and neat financial recording process for the Dharma Ibu Jawa Barat Foundation as a source of information in decision-making.

Nexus Among Debt, Profit, and Sustainability: Evidence from Indonesian Hotels Agung, Chris Petra; Inawati, Wahdan Arum; Debby, Teresia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1794

This study aims to analyze the relationship between: 1) liquidity and sustainability report (SR) disclosure; 2) SR disclosure and profitability; and 3) liquidity and profitability. This quantitative study is the first study to analyze the interaction among these three variables in the context of Indonesian hotel companies. Samples involved are companies that are listed in hotel, resort, and cruise industrial classification of Indonesia Stock Exchange (IDX) in 2021-2023 period. Data analysis is done using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The result shows that SR disclosure positively and significantly affects profitability. This finding supports the anticipation theory which states that there are benefits of anticipating action. Anticipation of sustainability would allow hotel companies to have lower costs related to future environmental-related regulations so that hotels can maintain more stable cash flow compared to companies who have not adapted the regulation at the current year. This finding also supports theory of corporate social responsibility (CSR) which views sustainability actions as “product” for customers and investors. These products exploit both existing and new markets and send signals of environmentally-aware perception to investors who would value the company higher. On the other hand, liquidity fails to positively affects both SR disclosure and profitability.

Career Path Workshop Bagi Siswa/i SMA Temasek Independent School Kota Bandung Alberto, Giovano; Agung, Chris; Debby, Teresia; Kartawidjaja, Jesslyn
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.v5i2.10221

Berdasarkan survey dari Integrity Development Flexibility terdapat 87% mahasiswa/i di Indonesia mengaku salah dalam memilih jurusan kuliah dan ini berdampak pada banyaknya jumlah lulusan perguruan tinggi bekerja tidak sesuai dengan jurusan yang dipilih. Salah satu penyebabnya adalah kurangnya pengetahuan mengenai aspirasi karir sebelum memilih jurusan kuliah. Siswa/i sekolah menengah atas (SMA) dirasa perlu untuk memiliki aspirasi karir yang jelas, sehingga pelatihan yang bertujuan untuk menggali aspirasi karir dirasa penting untuk dilakukan. Salah satu SMA yang membutuhkan pelatihan ini adalah SMA Temasek Independent School (TIS), Kota Bandung. SMA TIS sebelumnya telah melakukan tes minat dan bakat, namun masih cukup banyak siswa/i yang belum dapat menentukan jurusan kuliahnya. Berdasarkan temuan ini, tim pengabdi Universitas Katolik Parahyangan menyelenggarakan workshop career path dengan menggunakan modul khusus yang mempermudah siswa/i dalam mengidentifikasi jurusan kuliah dan perguruan tinggi yang dituju. Workshop terdiri dari dari 3 bagian yakni: (1) mengisi kuesioner, (2) interpretasi hasil pengisian kuesioner, dan (3) mengisi modul perguruan tinggi tujuan. Sebelum mengikuti workshop hanya ada 3 siswa yang sudah mengetahui jurusan yang akan dipilih, setelah mengikuti workshop ini para peserta (10 siswa/i) memiliki arah yang lebih jelas terkait jurusan yang akan dipilih untuk jenjang perkuliahan kedepannya serta dapat menyusun strategi yang tepat sasaran.

Pendampingan Usaha Mikro di Kabupaten Bandung memalui Mata Kuliah Pelayanan Kepada Masyarakat Debby, Teresia; Agung, Chris Petra; Iskandarsyah, Triyana
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.v5i2.10282

Usaha mikro di Indonesia terus mengalami peningkatan, namun peningkatan ini harus diiringi dengan pendampingan yang tepat agar dapat bersaing dan bertahan di tengah gempuran digitalisasi, globalisasi, dan disrupsi teknologi. Mata kuliah Pelayanan Kepada Masyarakat (PKM) diharapkan dapat memberikan dampak nyata kepada usaha mikro melalui program pendampingan kepada sembilan usaha mikro yang ada di Kabupaten Bandung pada aspek pemasaran, operasi, dan keuangan. Metode pendampingan yang dilakukan menggunakan metode participatory action research, dimana mahasiswa dan dosen pendamping langsung turun dan ikut serta secara aktif dengan usaha mikro yang didampingi. Setiap usaha mikro yang didampingi dibuatkan program yang disesuaikan dengan kebutuhan dari usaha mikro yang didampingi tersebut dengan didasarkan dari hasil baseline assessment. Baseline assessment dilakukan pada minggu pertama pendampingan, untuk melihat aspek mana yang perlu dilakukan perbaikan sehingga pendampingan dapat dilakukan dengan efektif. Program pendampingan ini dilakukan selama satu semester oleh mahasiswa/i yang mengambil mata kuliah PKM dan didampingi oleh dosen dalam pelaksanaannya. Hasil yang didapatkan dari program pendampingan ini adalah peningkatan peningkatan pengetahuan terkait aspek pemasaran, operasi, dan keuangan, selain itu adanya peningkatan penjualan melalui media sosial Instagram.

PROGRAM PERSIAPAN DAN PENGEMBANGAN BISNIS KULINER BAGI WIRAUSAHA MUDA DI KOTA BANDUNG Marianti, Maria Merry; Istiharini, Istiharini; Harsono, Deti Mulyo; Christi, Natalia; Debby, Teresia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5889

The birth of young entrepreneurs in a region is considered very important because it can encourage local economic growth and create jobs. However, the current situation shows the tight business competition, especially in the culinary field in Bandung City. In an effort to help prospective entrepreneurs and young entrepreneurs compete in a competitive business environment, the Faculty of Economics, Parahyangan Catholic University, in collaboration with the First Baptist Church of Bandung held a business pre-incubation program for young entrepreneurs, which is expected to be a provision in developing innovative business ideas, building a business, and managing a business well. From the results of the pre-incubation program activities (training and mentoring) for young entrepreneurs in the culinary field in Bandung City, participants felt helped by the various materials presented in an easy-to-understand manner so that it is hoped that this program can help participants achieve business success in the future. “Keywords: Entrepreneur; Young Entrepreneur; Culinary Business”

Pengenalan Konsep Literasi Keuangan melalui Lokakarya untuk Guru SMA KLM Kota Bandung Agung, Chris; Debby, Teresia
Jurnal Atma Inovasia Vol. 5 No. 5 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i5.11618

Guru memiliki peran strategis dalam membentuk pola pikir dan kebiasaan siswa, termasuk dalam pengelolaan keuangan. Akan tetapi, peningkatan literasi keuangan di kalangan pendidik masih menghadapi tantangan sebab beberapa penelitian menunjukkan bahwa sebagian guru masih memerlukan pelatihan yang komprehensif di bidang literasi keuangan. Salah satu sekolah yang membutuhkan pelatihan literasi keuangan bagi guru-gurunya adalah SMA. KLM di Kota Bandung. Tim pengabdi Universitas Katolik Parahyangan kemudian menyelenggarakan lokakarya yang bertujuan untuk memperkenalkan konsep literasi keuangan kepada guru-guru SMA. KLM. Rangkaian pengabdian terdiri atas tiga tahapan yakni: (1) menyebarkan kuesioner kepada peserta lokakarya untuk menilai pengenalan calon peserta lokakarya terhadap literasi keuangan serta mengidentifikasi tema lokakarya; (2) berdiskusi dengan kepala sekolah untuk merancang lokakarya; dan (3) pelaksanaan lokakarya. Setelah dilakukan identifikasi kebutuhan, tim pengabdi dan pihak SMA. KLM sepakat untuk mengadakan lokakarya pengenala konsep literasi keuangan dengan berfokus pada menabung (saving), membelanjakan (spending), berinvestasi (investing), dan melindungi (protecting). Pelaksanaan lokakarya menggunakan pendekatan partisipatif dan berbasis kebutuhan peserta. Evaluasi pre-test dan post-test menunjukkan adanya peningkatan signifikan dalam pemahaman peserta mengenai literasi keuangan khususnya dalam empat bidang yakni menabung (saving), membelanjakan (spending), berinvestasi (investing), dan melindungi (protecting).

HOW DO SUSTAINABILITY AND SIZE SUPPORT HOTEL PERFORMANCE? A STUDY IN INDONESIA Agung, Chris Petra; Debby, Teresia; Melinda, Chatherine
Bina Ekonomi Vol. 29 No. 2 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/a7z3qh28

Hotels are one of the sectors that consume a tremendous amount of resources within the tourism industry. Therefore, sustainability becomes one of the concerns that needs to be taken care of. One way to communicate sustainability practices is through a Sustainability Report (SR). Previous studies on how SR affects a company’s performance show inconsistent results. Some also show that other financial factors may determine hotel companies’ performance. This research aims to analyze the effect of SR, liquidity, and firm size on Indonesian hotel companies’ performance during 2020-2022. The data is gathered through annual reports and SR published on the Indonesia Stock Exchange (BEI) website. The analysis is done through descriptive statistics and multiple regression. Statistics show that SR reporting in Indonesian hotel companies is less prevalent. Regression results show that SR, liquidity, and firm size simultaneously and positively influence performance, while partially only firm size positively affects performance. In other words, SR and liquidity should be combined with excellent firm size to impact performance positively.

HOW DO SUSTAINABILITY AND SIZE SUPPORT HOTEL PERFORMANCE? A STUDY IN INDONESIA Agung, Chris Petra; Debby, Teresia; Melinda, Chatherine
Bina Ekonomi Vol. 29 No. 2 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/a7z3qh28

Hotels are one of the sectors that consume a tremendous amount of resources within the tourism industry. Therefore, sustainability becomes one of the concerns that needs to be taken care of. One way to communicate sustainability practices is through a Sustainability Report (SR). Previous studies on how SR affects a company’s performance show inconsistent results. Some also show that other financial factors may determine hotel companies’ performance. This research aims to analyze the effect of SR, liquidity, and firm size on Indonesian hotel companies’ performance during 2020-2022. The data is gathered through annual reports and SR published on the Indonesia Stock Exchange (BEI) website. The analysis is done through descriptive statistics and multiple regression. Statistics show that SR reporting in Indonesian hotel companies is less prevalent. Regression results show that SR, liquidity, and firm size simultaneously and positively influence performance, while partially only firm size positively affects performance. In other words, SR and liquidity should be combined with excellent firm size to impact performance positively.

Intention to Use Paylater Feature in a Traveling Platform in Emerging Market: Traveloka Case Aprianingsih, Atik; Sofyan, Mahardhika Dwi Ananta; Debby, Teresia; Fachira, Ira; Toha, Mohamad
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.699

This study aims to determine the relationship between customer’s attitude, customer’s subjective norm, and the customer has perceived behavior control on the intention to use PayLater as a payment method in Traveloka. This study uses an online and offline survey conducted in Jakarta and Bandung, with 400 respondents. Structural equation modeling was processed using SmartPLS 3.2.9 for this study. The finding shows that customers’ attitudes, subjective norms, and perceived behavior control positively influence the intention to use PayLater in Traveloka. This study can be used for another application or company that wants to develop a similar payment method to encourage higher use of PayLater. This study explores the inner working of customers’ behavior in connection with the financial service of e-payment, in this case, Traveloka PayLater.

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