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All Journal Jurnal Media Wahana Ekonomika Owner : Riset dan Jurnal Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Sricommerce: Journal of Sriwijaya Community Services IIJSE
RAHMAWATI, MEITA
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Religion Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Dwirini, Dwirini; Rahmawati, Meita; Abukosim, Abukosim
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11008

Abstract

ABSTRAK Penelitian ini dilakukan pada masyarakat Desa Manggar Raya Kecamatan Tanjung Lago Kabupaten Banyuasin. Tujuan dari Literature Review Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Indonesia adalah mereview hipotesis penelitian pengaruh antar variabel yang akan digunakan pada penelitian selanjutnya. Metode yang digunakan dalam Literature Review ini adalah dengan metode library research, yang bersumber dari database penyedia jurnal International melalui Proquest dan jurnal ilmiah Indonesia melalui Google Scholar. Hasil dari Literature Review ini adalah akuntabilitas dan pertanggungjawaban penggunaan keuangan dana desa berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Sedangkan variabel pengungkapan penggunaan keuangan dana desa tidak berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Pengungkapan pengelolaan dana desa dapat merangsang masyarakat lebih berinovatif dalam meningkatkan kesejahteraan masyarakat dengan memanfaatkan sumber daya yang ada di desa. Kata Kunci: Akuntabilitas, Pengungkapan, Pertanggungjawaban Penggunaan Dana, dan Kesejahteraan Masyarakat Desa ABSTRACT This research was conducted on the community in Manggar Raya Village, Tanjung Lago District, Banyuasin Regency. The purpose of the Literature Review of the Effect of Accountability, Disclosure and Accountability of the Use of Financial Funds on the Welfare of Indonesian Village Communities is to review the research hypothesis of the influence between variables that will be used in further research. The method used in this Literature Review is the library research method, which is sourced from the database of international journal providers through Proquest and Indonesian scientific journals through Google Scholar. The result of this Literature Review is that accountability and accountability for the use of village funds have an effect on the welfare of Indonesian rural communities. While the variable disclosure of the use of village funds does not affect the welfare of Indonesian rural communities. Disclosure of village fund management can stimulate the community to be more innovative in improving people's welfare by utilizing existing resources in the village. Keywords: Accountability, Disclosure, Accountability for Use of Funds, and Village Community Welfare
Penggunaan Sistem Informasi Akuntansi untuk Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir Hakiki, Arista; Rahmawati, Meita; Novriansa, Agil
Sricommerce: Journal of Sriwijaya Community Services Vol. 1 No. 1 (2020): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v1i1.12

Abstract

Sampai saat ini cukup banyak Usaha Mikro, Kecil dan Menengah (UMKM) yang mengalami kesulitan untuk memperoleh akses permodalan dari bank. Setelah ditelusuri mengapa UMKM kesulitan mendapatkan pinjaman dari bank, jawabannya mereka belum pernah melakukan pencatatan transaksi keuangan secara tepat, mereka tidak memahami tentang pembukuan dan laporan keuangan. Sistem informasi akuntansi merupakan kumpulan sumber daya, seperti manusia dan peralatan, yang dirancang untuk mengubah data keuangan dan data lainnya ke dalam informasi. Kehadiran Sistem Informasi Akuntansi bagi UMKM akan menjadi salah satu sarana untuk menyusun berbagai laporan yang sangat diperlukan oleh UMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan bagaimana penggunaan Sistem Informasi Akuntansi (SIA) untuk UMKM di Desa Kota Daro Kabupaten Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Khalayak sasaran yang dipilih adalah para pelaku UMKM di Desa Kota Daro Kabupaten Ogan Ilir yang memiliki usaha yang beragam (sandang, pangan dan kerajinan umum) sebanyak 20 orang. Hasil pengabdian masyarakat ini menunjukkan bahwa sebagian besar pelaku UMKM di Desa Kota Daro tidak pernah melakukan pencatatan untuk setiap transaksi kegiatan usaha yang terjadi. Kegiatan pengabdian masyarakat berupa pelatihan SIA untuk UMKM ini membantu dalam membuka wawasan dan menambah ilmu pengetahuan para pelaku UMKM di Desa Kota Daro untuk mulai menggunakan SIA dalam kegiatan usahanya, minimal SIA manual yang paling sederhana.
Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19 Bagi Pengusaha Milenial di Kota Palembang Daud, Rochmawati; Rahmawati, Meita; Patmawati, Patmawati
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.97

Abstract

Kegiatan pengabdian ini berjudul "Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19, Bagi Pengusaha Milenial Di Kota Palembang'', bertujuan memberikan pengetahuan kepada pengusaha milenial mengenai tahapan pencatatan transaksi sampai penyusunan laporan keuangan, dan memberikan pengetahuan kepada pengusaha milenial mengenai cara menganalisis kesehatan usaha menggunakan analisis laporan keuangan. Sasaran dari pengabdian ini adalah pengusaha milenial di Kota Palembang, dengan jumlah 65 peserta yang melakukan registrasi, dari berbagai jenis usaha. Pelaksanaan kegiatan ini dilaksanakan secara daring, menggunakan aplikasi zoom, sehingga dapat mencegah penyebaran Covid 19. Metode ceramah, ilustrasi, dan diskusi digunakan dalam kegiatan ini. Berdasarkan hasil evaluasi yang dilakukan, kegiatan pengabdian ini berdampak pada peningkatan pemahaman pengusaha milenial mengenai penyusunan laporan keuangan dan analisis kesehatan usaha, serta para pengusaha milenial dapat melakukan penyusunan laporan keuangan sesuai dengan standar yang berlaku, dan mengambil keputusan berdasarkan hasil analisis atas kesehatan keuangan perusahaan.
Utilization of the SI APIK Application for Songket Craftsmen in Muara Penimbung Ulu Village Patmawati, Patmawati; Daud, Rochmawati; Meutia, Inten; rahmawati, meita; khamisah, nur
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.134

Abstract

Si Apik is a financial information recording application that can make it easier for micro small businesses to book and record every financial transaction intended for individual / micro businesses or small-scale businesses. This application is an application issued by Bank Indonesia which can be downloaded through the Google Play Store. This application can also be accessed offline which can make it easier for micro small businesses in areas with unstable internet connections to still be able to use this application without problems. This service activity regarding the use of the SI APIK Application is needed by small micro businesses in Muara Penimbung Ulu Village, especially songket craftsmen. Based on the results of the service that has been carried out, it was found that there was an increase in the understanding of songket craftsmen regarding the use of the Si Apik application by 70% from the previous level of understanding of songket craftsmen only by 5.25%.
Reaksi Investor Pasca Pengumuman Indeks Idx High Dividen 20 Rahmawati, Meita; Patmawati, Patmawati; Sitepu , Christian Damar Sagara
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2591

Abstract

The capital market is an attractive investment instrument for investors who want to profit from stock price movement. One of the indices that is quite popular in the capital market is the Idx High Dividend 20 Index. The announcement of the Idx High Dividend 20 Index is thought to influence investor behavior and result in significant changes in stock price and stock trading volume. This study is an event study that aims to empirically test the differences in abnormal returns and volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index. This study is a quantitative study. The results showed that the Asymp sig (2 Tailed) abnormal return was 0.086>0.05, so H1 which was left was rejected, which means there was no significant difference in the abnormal stock return value before and after the announcement. However, the statistical results showed that the average value of the volume of stock trading activity after the announcement of the Idx High Dividend 20 Index increased to 1.73540 and was supported by the results of the ranking test, there were 182 data from 260 data or around 70% of the value after>after the announcement of the Idx High Dividend 20 Index with the Asymp Value. Sig (2-tailed) of 0.000,0.05. Based on this value, the accepted H2 means that there is a difference in the volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index.
THE EFFECT OF CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY AND PROFITABILITY ON TAX AGGRESSIVENESS (EMPIRICAL STUDY ON FOOD AND BEVERAGE SUB SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2023) Rizanta, Dio Janitra; Yuniartie, Emylia; Rahmawati, Meita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6762

Abstract

This research explores the influence of capital intensity, sales growth, inventory intensity, and profitability on tax aggressiveness in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Tax aggressiveness is measured using the effective tax rate method. The population of this study consists of food and beverage sub-sector manufacturing firms listed on the IDX during the specified period. The sample was selected using a purposive sampling method, resulting in a total of 101 samples. The data were analyzed using multiple linear regression analysis with the assistance of SPSS 26 software. The results indicate that capital intensity, sales growth, and inventory intensity do not have a significant effect on tax aggressiveness. However, profitability has a significant influence on tax aggressiveness.
DIGITAL-BASED FINANCIAL TRANSACTION RECORDING EDUCATION FOR MSMEs IN MUARA PENIMBUNG ULU VILLAGE Patmawati, Patmawati; Meutia, Inten; Daud, Rochmawati; Khamisah, Nur; Rahmawati, Meita
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.2952

Abstract

This service activity aims to provide an understanding of recording financial transactions for MSMEs still needs to be improved. One way that can be done to increase understanding for MSMEs in making it easier to record financial transactions is by educating them on digital-based financial transaction recording, namely the MSME business stall book application, Financial Management, Accounting – Financial Lap, MSME Business Financial Records in Muara Penimbung Ulu Village. Digital-Based For MSMEs in Muara Penimbung Ulu Village, it is known that the level of understanding of recording digital-based financial transactions is only 25%. After the service team provided material on recording digital-based financial transactions using the MSME Business Warung Book application, Financial Management, Financial Accounting-Lap, MSME Business Financial Records, it was known that the level of understanding of MSMEs has increased significantly, namely 75% from the previous only 25%. Based on the results of monitoring and evaluation of service activities, the results were obtained that MSMEs still need assistance activities for their business activities. The MSMEs stated that they were helped by this community service activity. With this service activity regarding Digital-Based Financial Transaction Recording Education for MSMEs in Muara Penimbung Ulu Village, it can help MSMEs in compiling their business financial statements.
FINANCIAL LITERACY FOR ELEMENTARY SCHOOL STUDENTS IN MUARA PENIMBUNG ULU VILLAGE Rahmawati, Meita; Patmawati, Patmawati; Daud, Rochmawati; Meutia, Inten; Sitepu, Christian Damar Sagara; Maryati, Sri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.3016

Abstract

Financial literacy is one of the six basic literacies agreed upon at the World Economic Forum, financial literacy must be taught and possessed by children, not only elementary school students (equivalent) in urban areas but also very much needed by elementary school students (equivalent) in rural areas, namely Muara Penimbung Ulu Village, Ogan Ilir Regency, with knowledge of financial literacy from an early age, it is hoped that it can help students in practicing managing their finances appropriately and usefully. If children already have and are able to apply financial literacy well from an early age, various aspects of their lives will be better in the future. Five basic principles are learned in financial literacy, namely business or work, shopping or consumption, saving, sharing, and borrowing. These materials and activities consist of: Types of financial literacy extracurricular activities, implementation of good practices of financial literacy extracurricular activities, and evaluation of the process of implementing financial literacy extracurricular activities. The target audience for this community service activity is elementary school teachers and students (equivalent) in Muara Penimbung Ulu Village, Indralaya District, Ogan Ilir Regency. The community service implementation method uses lectures, illustrations, and discussions.
Co-Authors Abukosim, Abukosim Agil Novriansa Dwirini, Dwirini Hakiki, Arista Inten Meutia Khamisah, Nur Patmawati Patmawati, Patmawati Rizanta, Dio Janitra Rochmawati Daud, Rochmawati Sitepu , Christian Damar Sagara Sitepu, Christian Damar Sagara Sri Maryati Yuniartie, Emylia