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Feblin, Anis
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Pembuatan Pembukuan Sederhana Melalui Aplikasi Buku Warung Guna Mempermudah Pencatatan UMKM di Desa Tanjung Makmur Kecamatan Sinar Peninjauan Kabupaten OKU Feblin, Anis; Sulistiawati, Ussy; Dianti, Rosa Ulvi Mawar; Pratama, Egi Wiguna
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 11 (2025): Januari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i11.2021

Abstract

Di era modern, teknologi dapat menunjang keberhasilan usaha,untuk mencapai tujuan yang diinginkan yaitu laba. Pengelolaan administrasi keuangan digital merupakan salah satu faktor keberhasilan bagi Usaha Mikro, Kecil, dan Menengah. Namun, banyak pelaku UMKM yang belum memiliki pemahaman terkait manfaat pengelolaan administrasi keuangan, sehingga belum menerapkan pembukuan manual maupun digital. Berkenaan dengan itu perlunya pendampingan pada pelaku UMKM khususnya di Desa Tanjung Makmur , Kecamatan Sinar Peninjauan, Kabupaten Ogan Komering Ulu dalam melakukan pembukuan secara digital dengan memanfaatkan aplikasi Buku Warung untuk memudahkan pencatatan keuangan, serta mengetahui arus kas dan laba atau rugi. Tujuan pengabdian kemasyarakatan  ini adalah meningkatkan kemampuan pelaku UMKM dalam mengelola administrasi keuangan digitalisasi dengan menggunakan aplikasi Buku Warung. Pendampingan ini membantu pelaku UMKM mencatat transaksi keuangan dengan efisien, sehingga menghasilkan laporan keuangan yang akurat dan bermanfaat. Metode yang digunakan meliputi observasi lokasi untuk memahami kondisi yang ada. Hasil kegiatan pengabdian ini menunjukan bahwa masih banyak pelaku UMKM yang belum menggunakan aplikasi pembukuan digital dalam mencatat transaksi keuangan. Hal ini dikarenakan kurangnya pengetahuan tentang manfaat dan penggunaan aplikasi pembukuan. Dengan adanya pelaksanaan kegiatan ini diharapkan para pelaku UMKM di Desa Tanjung Makmur mampu melakukan pembukuan digital dengan mudah melalui aplikasi Buku Warung, sebagai upaya dalam pengelolaan administrasi keuangan menjadi lebih baik, meningkatkan kinerja, dan pertumbuhan usaha.
Analisis Penerapan Activity Based Costing Dalam Penentuan Harga Pokok Produksi Destalya Adrian Nova, Gitta; Feblin, Anis; Annisa Prestajuly, Rahmi
Jurnal Bisnis Darmajaya Vol. 10 No. 2 (2024): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jurnalbisnis.v10i2.646

Abstract

This research aimed to analyze and compare the determination of the basic price of fried tofu production based on the traditional cost system with the Activity Based Costing system. The research analysis technique used was a qualitative descriptive analysis method, namely observation, interviews, documentation and information obtained from the factory through calculations. The research results showed that the calculation of the cost of production based on the traditional method. The difference that occured between the cost of production using the traditional cost system and the Activity Based Costing system was due to the imposition of factory overhead costs on each product. In the traditional cost system used, factory overhead costs were only charged to one cost driver. Meanwhile, in the Activity Based Costing system, factory overhead costs for each product were charged to many cost drivers according to the activities carried out in making fried tofu. So that the Activity Based Costing system was able to allocate activity costs to each product more accurately based on the consumption of each activity. However, the Activity Based Costing system had advantages compared to traditional cost systems. Although the traditional cost system was easier to implement because it only added up raw material costs, direct labor costs and factory overhead costs. However, this calculation was not appropriate for calculating the cost of production because it did not show the complete and accurate consumption of resources used in the production process.
PENGARUH RISIKO LIKUIDITAS DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK PERIODE 2017-2022 Feblin, Anis; Priharti, Rr. Dimas Veronica; Hasanah, Mir’atul
Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmiah Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Baturaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54895/504j0h93

Abstract

The purpose of this research was to determine the influence of liquidity risk and operational risk on profitability at PT. Bank Negara Indonesia (Persero) Tbk 2017-2022 Period. The analytical method used in this research was multiple linear regression with a significance level of 5%. Apart from that, this research also carried out classical assumption tests which includes normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The type of data used in this research was secondary data obtained from the company's official website (www.bni.co.id). From the results of tests carried out in this research, it was known that partially Liquidity Risk (LDR) and Operational Risk (BOPO) influenced Profitability (ROA) at PT. Bank Negara Indonesia (Persero) Tbk for the 2017-2022 period had a significant influence, while the results of simultaneous testing of Liquidity Risk (LDR) had no significant influence on Profitability (ROA) and Operational Risk (BOPO) had a significant influence on Profitability (ROA). The results of the R Square coefficient of determination analysis were 0.927 or 92.7%, this showed that the percentage contribution of the influence of Liquidity Risk (X1) and Operational Risk (X2) on the rise and fall of Profitability (Y) was 92.7% while the remaining 2.3% was influenced by other variables not examined in this study.
PENGARUH RISIKO LIKUIDITAS DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK PERIODE 2017-2022 Feblin, Anis; Priharti, Rr. Dimas Veronica; Hasanah, Mir’atul
Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmiah Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Baturaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54895/504j0h93

Abstract

The purpose of this research was to determine the influence of liquidity risk and operational risk on profitability at PT. Bank Negara Indonesia (Persero) Tbk 2017-2022 Period. The analytical method used in this research was multiple linear regression with a significance level of 5%. Apart from that, this research also carried out classical assumption tests which includes normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The type of data used in this research was secondary data obtained from the company's official website (www.bni.co.id). From the results of tests carried out in this research, it was known that partially Liquidity Risk (LDR) and Operational Risk (BOPO) influenced Profitability (ROA) at PT. Bank Negara Indonesia (Persero) Tbk for the 2017-2022 period had a significant influence, while the results of simultaneous testing of Liquidity Risk (LDR) had no significant influence on Profitability (ROA) and Operational Risk (BOPO) had a significant influence on Profitability (ROA). The results of the R Square coefficient of determination analysis were 0.927 or 92.7%, this showed that the percentage contribution of the influence of Liquidity Risk (X1) and Operational Risk (X2) on the rise and fall of Profitability (Y) was 92.7% while the remaining 2.3% was influenced by other variables not examined in this study.
Co-Authors Annisa Prestajuly, Rahmi Destalya Adrian Nova, Gitta Dianti, Rosa Ulvi Mawar Hasanah, Mir’atul Pratama, Egi Wiguna Priharti, Rr. Dimas Veronica Sulistiawati, Ussy