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All Journal Monex: Journal of Accounting Research Jati: Jurnal Akuntansi Terapan Indonesia JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Community Development Nusantara Hasana Journal TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Media Bina Ilmiah Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Putra, Hery Astika
Fakultas Ekonomi/Prodi Akuntansi, Universitas Islam Al-Azhar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Pengetahuan dan Praktik Akuntansi terhadap Pengembangan Usaha Pengrajin Bambu Siti Aysah; Halpiah Halpiah; Hery Astika Putra
Monex: Journal of Accounting Research Vol 12, No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i2.5175

Abstract

Pengetahuan pengrajin bambu yang memadai akan membantu pengelolaan usaha berjalan dengan baik terutama dalam pengelolaan keuangan untuk pengembangan usahanya. Selanjutnya, penerapan praktik akuntansi oleh pengrajin bambu akan memberi informasi sebagai dasar pengembangan usaha. Tujuan penelitian adalah melihat pengaruh pengetahuan dan praktik akuntansi terhadap pengembangan usaha pengrajin bambu. Lokasi penelitian ini adalah di Desa Taman Sari, Kecamatan Gunungsari. Pendekatan kuantitatif digunakan dalam penelitian ini dengan total responden adalah seluruh pengrajin bambu di Desa Taman Sari yakni 36 orang. Pengumpulan data dalam bentuk data primer dan data sekunder kemudian di uji menggunakan uji asumsi klasik dan selanjutnya dengan teknik analisis regresi berganda. Hasil penelitian menunjukkan secara parsial bahwa pengetahuan tidak berpengaruh signifikan terhadap pengembangan usaha pengrajin bambu di Desa Taman Sari, praktik akuntansi berpengaruh signifikan terhadap pengembangan usaha pengrajin bambu di Desa Taman Sari. Variabel pengetahuan dan praktik akuntansi secara simultan berpengaruh terhadap pengembangan usaha pengrajin bambu di Desa Taman Sari
Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Halpiah, Halpiah; Putra, Hery Astika; Ulfah, Baiq Rizka Milania
Journal of Community Development Vol. 2 No. 1 (2021): October
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.234 KB) | DOI: 10.47134/comdev.v2i1.29

Abstract

Problems that often arise in the family/ household are quite complex. One of them is economic problems or financial problems, especially during the Covid-19 pandemic requiring careful financial management by making a priority scale where prioritizing expenditures based on needs compared to spending based on desires in order to avoid debt and receivables. The method in implementing PKM is carried out in three stages, namely 1) The preparation stage includes community situation analysis, identification of problems, determining PKM work objectives, determining the theme and schedule for PKM implementation, division of PKM tasks, 2) Implementation stage including presentation of material delivery with the lecture method, question and answer session, mentoring session for making financial management to participants, 3) Evaluation stage. This PKM activity was carried out by implementing the Covid-19 Health protocol which was attended by 20 participants, which were dominated by women who were married or had families. The goal is that these housewives are able to record every income and are able to track daily expenses that have been issued in one month by way of prioritizing financial management. The conclusion from this PKM was that the 20 participants who attended had never done financial management, not because they were unable or unwilling but there had never been any socialization about financial management and the lack of basic knowledge about financial management so that economic problems in finance were always repeated. Therefore, PKM activities regarding financial management are still very important to be carried out with the main target being women / housewives as literacy efforts in financial management so that they are able to distinguish between productive expenditures and consumptive expenditures as financial managers in the family.
Makna Uang dan Pilihan Investasi Berdasarkan Mental Accounting pada Gen Z Putra, Hery Astika; Halpiah, Halpiah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 3 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i3.004

Abstract

Abstract: The Meaning Money and Investment Options Based on the Mental Accounting on Gen Z Purpose: The article seeks the meaning of money and investment choices, based on mental accounting  of Gen Z Method: This article employed phenomenology as a method. Results:  For Gen Z, the meaning of money is as a medium of exchange with investment choices based on risk preferences, with mental accounting depending on the source of the money earned. Novelty: The article classify types of investors on Gen Z Contribution:  The paper helps to give insight as to how to make Gen Z financially intelligent and avoid illegal investments Abstrak: Makna Uang dan Pilihan Investasi Berdasarkan Mental Accounting pada Gen Z Tujuan: Artikel ini mencari makna uang dan pilihan investasi, berdasarkan mental accounting Gen Z Metode: Penelitian ini menggunakan fenomologi sebagai metode. Hasil: Bagi Gen Z makna uang adalah sebagai alat tukar dengan pilihan investasi berdasarkan preferensi resiko dengan mental accounting bergantung pada sumber uang yang diperoleh. Kebaruan: Artikel ini menggolongan tipe investor pada Gen Z Kontribusi: Artikel ini membantu memberikan pemahaman agar Gen Z cerdas secara keuangan dan terhindar dari investasi ilegal.  
IMPLEMENTASI AKUNTANSI SEBAGAI STRATEGI BISNIS UMKM Halpiah, Halpiah; Putra, Hery Astika
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 2 (2022): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i2.1034

Abstract

This research is motivated by various problems faced by MSMEs in bread, tofu, sasak culinary, cowhide crackers, and welding in the Mataram City Region. Especially the problem of limited access to capital, the absence of preparation of financial statements so that the business that is run is stagnant and does not develop even though it has been occupied for 10-20 years. Therefore, researchers are interested in carrying out research with the theme "Accounting as a Business Strategy" using a qualitative method of phenomenological approach with the results of research that accounting forces MSME actors to improve their management systems, make financial reports that can be used as a basis for making business decisions, and can be used by other parties. banks to analyze the feasibility of granting credit to MSME actors so that access to capital injections is wide open
PENGARUH PENGENDALIAN INTERNAL DAN SUMBER DAYA MANUSIA TERHADAP RISIKO KREDIT Safitri, Aprilia; Halpiah, Halpiah; Putra, Hery Astika
Nusantara Hasana Journal Vol. 4 No. 7 (2024): Nusantara Hasana Journal, December 2024
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i7.1265

Abstract

This research aims to test and determine the influence of internal control variables and human resources on credit risk at FIF Mataram Branch. This research is quantitative research with an associative approach. The respondents in this study were 30 people. Research analysis uses multiple regression analysis and classic assumption tests consisting of normality tests, multicollinearity tests and simultaneous tests. Based on the results of the tests carried out, it was concluded that partially the human resource variable has a significant influence on credit risk. Meanwhile, the results of the simultaneous test concluded that internal control variables and human resources had a significant effect on credit risk.
MENGATUR KEUANGAN DI BULAN RAMADHAN DENGAN PENDEKATAN METODE AKUNTANSI Halpiah, Halpiah; Putra, Hery Astika; Ulfah, Baiq Rizka Milania; Rosita, Rosita; Andiana, Baiq Dewi Lita
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1935

Abstract

Uang sebagai alat tukar atau alat pembayaran sekaligus sebagai alat penimbun kekayaan harus di atur dan dikelola dengan bijak serta tepat terutama pada bulan Ramadhan, di mana pengeluaran bertambah disertai dengan adanya kenaikan harga bahan pokok yang membuat ibu rumah tangga kesulitan mengatur keuangannya di karenakan pendapatan tetap tetapi pengeluaran bertambah. Latar belakang inilah yang menjadi acuan pelaksanaan pengabdian pada masyarakat di laksanakan di salah satu rumah warga beralamat di gang Cendana Asri Kelurahan Babakan kecamatan Sandubaya NTB dengan peserta 10 orang ibu rumah tangga, dilakukan dengan menggunakan dua tahap pelaksanaan. Tahap pertama adalah persiapan dengan metode observasi dan wawancara. Tahap kedua merupakan pelaksanaan dengan metode edukasi, diskusi, praktek, dan evaluasi. Serta hasil pelaksananaan PKM para peserta PKM mampu menambah literasi keuangan, akuntansi bagi ibu rumah tangga sebagai pengetahuan dalam membuat pencatatan pengeluaran harian seseui metode akuntansi agar tidak terjadi pemborosan anggaran selama bulan Ramadhan
MENELAAH SIGNIFIKANSI PENERAPAN BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN BRANDING BISNIS SPA Salmah, Salmah; Halpiah, Halpiah; Putra, Hery Astika
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6742

Abstract

Purpose: This study aims to determine the management team's understanding of relevant costs, how to determine relevant costs in branding decision making and to determine whether branding cost decisions can increase Matcha Natural SPA's business profits), Methods: This type of research is qualitative research with a case study research approach. The main informants in this study were the owner of Matcha Natural SPA, manager, and accounting department, supporting informants were 4 employees and 4 customers, Analysis data: Data analysis used in this study is qualitative data analysis carried out in several stages, namely case analysis, content analysis, inductive analysis and analysis based on logic, Result and discussions: The results of the study indicate that Matcha Natural SPA management has implemented relevant costs well even though it has not been maximized, this can be seen from the use of balanced products in profit acquisition, although in theory the management team does not yet understand properly what relevant costs are, but has been able to increase profits significantly by 7.69%, Conclusion: Matcha Natural SPA has implemented relevant costs well even though it has not been maximized in making branding decisions as evidenced by the application of relevant costs in making branding decisions, customers feel satisfied and customers are increasingly enthusiastic about reserving and enjoying the SPA services offered, in addition, relevant costs for branding decisions slowly provide an increase in business profits. In the future, it is hoped that Matcha Natural SPA will be able to compile relevant costs, especially those related to branding decision-making, so that all costs that have been incurred can be traced and the significance of the returns in the form of monthly income or annual profit can be compared.   
PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, INFLASI DAN NILAI TUKAR TERHADAP HARGA SAHAM (PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023) Yudistira, Aprilya; Putra, Hery Astika; Halpiah, Halpiah
Nusantara Hasana Journal Vol. 5 No. 2 (2025): Nusantara Hasana Journal, July 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i2.1552

Abstract

The purpose of this study is to analyze the determinants that can show an influence on the share price of mining sector issuers, especially in Indonesia. The independent variables studied iclude liquidity ratio, profitability ratio, inflation and rupiah exchange rate, while the stock price serves as the criterion dependent variable. The study population consists of 73 mining sector entities that have been registered on the Indonesian capital market during the 2018 until 2023 period. Sample selection was carried out on 10 coal companies used the maximum variance sampling technique. Data analysis implements the multiple regression analysis with SPSS Platform version 26. This study findings indicate that each indicator of the liquidity ratio, inflation rate and currency exchange rate does not show a significant impact on stock price movements. However, the profitability ratio individually show a meaningful positive correlation to stock price valuation. Similarly, the result of simultaneously contribute significantly to the dynamics of changes in stock price of mining corporations registered on the Indonesia Stock Ecxhange.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM (STUDI KASUS PADA CV. ALMARN LIGURBAR FARM) Fitratunnisa, Puja; Putra, Hery Astika; Halpiah, Halpiah
Nusantara Hasana Journal Vol. 5 No. 4 (2025): Nusantara Hasana Journal, September 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i4.1620

Abstract

Joper chicken farm SMEs face financial management challenges due to limited knowledge of accounting and unstructured recording. This study analyzes the application of SAK EMKM on CV. Almarn Ligurbar Farm to improve the quality of financial reporting. Using a case study with primary data from business owner interviews and secondary data of financial documents December 2023-June 2024. Qualitative descriptive data were analyzed by classifying transactions according to EMKM SAK to prepare financial statements. The results showed that SAK EMKM succeeded in converting simple cash records into structured reports that reflect actual conditions. CV. Almarn Ligurbar Farm recorded a net loss of Rp4, 739, 602 with total assets of Rp122, 578, 698, feed costs dominated 64% of operating expenses of Rp44, 921, 002. The implementation of the EMKM SAK enables the identification of sources of losses, increases transparency, and provides a foundation for strategic decision-making for livestock MSMEs.
Co-Authors Andiana, Baiq Dewi Lita Aprilia Safitri Fitratunnisa, Puja Halpiah, Halpiah Laili Hurriati Miftahatul Khairani Ulfa Noviana Wahyuli rendi oktasari Rismawati Rismawati Rosita Rosita Rosita Salmah Salmah Siti Aysah Sukriati Triana Lidona Aprilani Ulfah, Baiq Rizka Milania Yudistira, Aprilya