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All Journal Monex: Journal of Accounting Research Jati: Jurnal Akuntansi Terapan Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat 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 Jurnal Pengabdian UNDIKMA 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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
Transparansi arus kas rumah tangga keluarga menggunakan aplikasi expense track Putra, Hery Astika; Halpiah, Halpiah; Rosita, Rosita
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 6 No 1 (2023)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v6i1.19079

Abstract

Kegiatan PKM dilatarbelakangi permasalahan mitra belum bisa mengelola keuangan rumah tangga baik secara akuntansi maupun manajemen keuangan. Hal ini sering menjadi pemicu kecurigaan pasangan dalam penggunaan uang. Tujuan PKM agar mitra meningkatkan literasinya dalam pengelolaan keuangan berlandaskan pengetahuan akuntansi dan manajemen keuangan dengan membuat pencatatan pengeluaran harian secara manual atau menggunakan aplikasi expense track agar uang yang keluar bisa ditelusuri hingga tercapai transparansi dalam pengelolaan keuangan. Pelaksanaan PKM menggunakan 4 fase yaitu fase analisis masalah dengan metode observasi dan wawancara dilanjutkan fase perancangan kegiatan dengan metode FGD kemudian fase pelaksanaan dengan metode ceramah, tanya jawab, eksperimen dan fase evaluasi transformasi serta evaluasi out put. Dalam kegiatan diketahui sebanyak 43% memahami pengelolaan keuangan, 9%  mengerti tentang arus kas rumah tangga,  100% merespon dan mengikuti kegiatan, sedangkan dari evaluasi output dapat disimpulkan bahwa peserta dapat  membuat jurnal arus kas rumah tangga secara manual sebanyak  52%, mampu membuat jurnal arus kas rumah tangga menggunakan aplikasi expense track sebanyak 35%, minat dalam membuat jurnal arus kas rumah tangga baik secara manual maupun  menggunakan aplikasi expense track sebanyak 87% . Bentuk tindak lanjutnya memonitoring peserta melalui ketua pengajian agar dapat di bimbing secara berkelanjutan hingga memiliki kesadaran mau mengelola uangnya dengan bijak sekecil apapun nominalnya.
Mentorship on Determining Cost of Goods Sold and Profit-Based Selling Prices in MSMEs: Mentorship Penetapan Harga Pokok Penjualan Dan Harga Jual Berbasis Laba Pada UMKM Halpiah, Halpiah; Putra, Hery Astika; Rosita, Rosita; Agustina, Helda Nia; Ningsih, Okta Ayu; Qistinnisa, Baiq; Putra, Indrata wangsa
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.23048

Abstract

The entrepreneurial partnership service was carried out at UD. Asri, with 5 participants, namely 1 owner, 4 employees, aiming to educate and mentor partners on how to determine HPP and profit-based selling prices that can improve business financial performance, using the Participatory Rural Appraisal method, so that the level of partner involvement is higher, using an approach, education, mentorship, practice, and evaluation using an accounting approach, with the results of partners being able to understand the basics of accounting increasing from 40% to 87%, the ability to determine the cost of goods sold from 0% to 60%, the ability to determine profit-based selling prices from 40% to 80%, while the willingness to continue determining the HPP of profit-based selling prices increased from 20% to 86% in addition to the results of the PKM partners being able to produce products that had been discontinued, namely cassava chips, producing new products in the form of saleh bananas, and differentiating tempeh chips products into three choices of flavors, sizes and prices to attract new consumers, reach a wider market and increase productivity and business profits
Mengalihkan dana latte factor menjadi investasi: solusi smart financial bagi remaja Halpiah, Halpiah; Putra, Hery Astika; Sukriati, Sukriati; Aprilani, Triana Lidona; Ulfah, Baiq Rizka Milania
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.23660

Abstract

Abstrak Pengabdian kepada masyarakat di laksanakan di MA Yususf Abdussatar Dusun Karang Bedil, Kecamatan Kediri, Kabupaten Lombok Barat, NTB. Kegiatan pengabdian dilaksanakan berdasarkan hasil analisis permasalahan remaja SMA yang cenderung hidup boros, konsumtif, tidak memiliki dana darurat, sehingga perlu edukasi pengelolaan uang agar mampu memilah kebutuhan dan keinginan serta termotivasi untuk menabung dan berinvestasi secara legal dan logis sejak dini. Peserta PKM adalah pengurus dan anggota OSIS sebanyak 15 siswa bertujuan untuk memberikan pemahaman mengalihkan latte factor menjadi investasi agar menjadi remaja smart financial sejak remaja  kegiatan di lakukan dengan metode FGD antara Tim PKM, peserta dan perwakilan guru pendamping menggunakan pendekatan sosialisasi serta edukasi yang di awali dengan observasi lapangan dan wawancara untuk mensosialisasikan kegiatan, kemudian edukasi melalui presentasi materi dengan tema latte factor, investasi, dan smart financial, dilanjutkan sharing session di akhiri dengan evaluasi yang berfokus pada goal oriented dengan memberikan enam pertanyaan sesuai judul dan materi yang telah disampaikan dengan hasil tes menunjukan setelah kegiatan PKM ada peningkatan pengetahun peserta tentang latte factor, tertarik berinvestasi saham, cryptocurrency, tabungan emas, menabung di bank dan lebih siap menjadi generasi smart finansial yang selalu meningkatkan literasi keuangan dan literasi investasi secara berkesinambungan. Kata kunci: dana latte factor; investasi; smart financial; remaja Abstract Community service was carried out at MA Yususf Abdussatar Karang Bedil Hamlet, Kediri District, West Lombok Regency, NTB. Service activities are carried out based on the results of an analysis of the problems of high school teenagers who tend to live wastefully, are consumptive, do not have emergency funds, so they need money management education so they are able to sort out their needs and desires and are motivated to save and invest legally and logically from an early age. PKM participants are administrators and OSIS members totaling 15 students, aiming to provide an understanding of converting latte factors into investments in order to become financially smart teenagers since they were teenagers. The activity was carried out using the FGD method between the PKM Team, participants and accompanying teacher representatives using a socialization and education approach which started with field observations and interviews to socialize the activities, then education through material presentations with the themes latte factor, investment, and smart finance, followed by a sharing session at the end with an evaluation that focuses on goal oriented by giving six questions according to the title and material that has been presented with the test results shows that after the PKM activity there was an increase in participants' knowledge about the latte factor, they were interested in investing in shares, cryptocurrency, gold savings, saving in banks and were better prepared to become a financially smart generation who always increase financial literacy and investment literacy on an ongoing basis. Keywords: latte factor fund; investment; smart financial; teenager
Meminimalisir Kerugian Usaha Menggunakan Metode Economic Order Quantity (EOQ) Berbasis Data Base Pelanggan Ulfah, Baiq Rizka Milania; Halpiah, Halpiah; Arianti, Nabila Finda; Ayu, Lisna; Adwiyah, Rabiatul; Putra, Hery Astika; Aryandani, Aisyah; Arfin, Ahmad
Jurnal Pengabdian UNDIKMA Vol. 6 No. 4 (2025): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i4.18040

Abstract

This community service activity aims to minimize business losses by applying the Economic Order Quantity (EOQ) method, which optimizes inventory ordering to reduce costs based on customer database analysis. The implementation of this program employed the Participatory Rural Appraisal (PRA) approach, consisting of several stages: pre-implementation, education, mentoring, training, and evaluation. The results show a significant reduction in business losses from 40% to 10%. In addition, sales increased from 30% to 60%, and customer growth rose from 33% to 67%. The impact of this program indicates that the partner is now able to reduce business losses, increase sales, expand the customer base, and develop two new banana-based product variants—pisang molen and pisang sale—which contribute to higher business profits.
Co-Authors Adwiyah, Rabiatul Agustina, Helda Nia Andiana, Baiq Dewi Lita Aprilia Safitri Arfin, Ahmad Arianti, Nabila Finda Aryandani, Aisyah Ayu, Lisna Fitratunnisa, Puja Halpiah, Halpiah Laili Hurriati Ningsih, Okta Ayu Noviana Wahyuli Putra, Indrata Wangsa Qistinnisa, Baiq rendi oktasari Rismawati Rismawati Rosita Rosita Rosita Salmah Salmah Siti Aysah Sukriati, Sukriati Triana Lidona Aprilani Ulfah, Baiq Rizka Milania Yudistira, Aprilya