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All Journal Among : Jurnal Pengabdian Masyarakat IQTISHADequity jurnal MANAJEMEN
Ningrum, Dewi Agustya
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Inovasi Alat Pembakaran Sampah Tanpa Asap Metode Rocket Stove Yahya, Muchammad Fahmi; Ningrum, Dewi Agustya
Among : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2023): Jurnal Among Pengabdian Masyarakat
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/ajpm.v5i2.16395

Abstract

Alat pembakaran sampah tanpa asap dengan metode rocket stove telah dibuat untuk mengatasi masalah pencemaran lingkungan yang disebabkan oleh pembakaran sampah yang tidak efisien. Dengan menggunakan alat ini, sampah dapat diubah menjadi ukuran yang lebih kecil dan dibakar dengan pembakaran yang efisien serta panas tinggi. Penelitian ini bertujuan untuk mengetahui bagaimana proses modifikasi penggunaan alat pembakaran sampah tanpa asap untuk mengatasi pencemaran lingkungan. Kegiatan pengabdian masyarakat bertujuan untuk mendampingi masyarakat Desa Ploso dalam mengolah sampah menggunakan alat pembakaran sampah tanpa asap. Metode yang digunakan dalam kegiatan pengabdian ini meliputi penyuluhan, pelatihan, pendampingan, dan transfer teknologi pengolahan sampah berupa penggunaan alat pembakaran sampah tanpa asap. Kegiatan ini bertujuan untuk menghasilkan teknologi yang efektif dan dapat diterapkan secara mudah oleh masyarakat desa Ploso. Hasil dari kegiatan ini adalah tersedianya teknologi alat pembakaran sampah tanpa asap, meningkatnya pengetahuan dan keterampilan masyarakat desa Ploso dalam menerapkan alat pembakaran sampah tanpa asap. Pengetahuan dan keterampilan yang dimiliki oleh masyarakat ini akan menjadi dasar untuk mempromosikan penggunaan alat pembakaran sampah tanpa asap kepada masyarakat sekitar. Dengan adanya alat pembakaran sampah tanpa asap, sampah bisa diolah dengan lebih efektif dan ramah lingkungan. Teknologi ini dapat membantu mengurangi masalah pencemaran lingkungan dan memperbaiki kualitas hidup masyarakat. Oleh karena itu, kegiatan pengabdian masyarakat dalam mengambil peran aktif dalam menghadapi masalah lingkungan melalui teknologi alat pembakaran sampah tanpa asap sangat penting dan sangat dibutuhkan.
THE INFLUENCE OF PERCEPTIONS ABOUT ACCOUNTING, ACCOUNTING KNOWLEDGE AND IMPLEMENTATION OF EMKM SAK ON THE USE OF ACCOUNTING INFORMATION IN FOOD & BEVERAGE MSMEs IN SIDOARJO DISTRICT Ningrum, Dewi Agustya; Mirda, Maulidia Sifa'atul; Wiraswati, Mitha Otik; Wulansari, Yuli Yanti
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16582

Abstract

Research was carried out to find out whether the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) if implemented by micro, small and medium entities in Indonesia in preparing financial reports could have a positive impact. By examining the influence of accounting perceptions, accounting knowledge, and implementation of SAK EMKM on the use of accounting information by MSME business actors. MSMEs have an important role in the Indonesian economy, but many of them still do not utilize accounting information optimally. Based on these reasons This research was conducted to find out how the use of SAK EMKM can help MSMEs utilize accounting information more optimally. In research that has been carried out using mQuantitative method with a Likert scale questionnaire as the main instrument for collecting data from 100 MSMEs in Indonesia. The sample was selected using a purposive sampling technique. The results of multiple linear regression analysis using the SPSS version 25 program show that the views, understanding and implementation practices of SAK EMKM have a positive and significant influence on the use of accounting information by MSME actors. Conclusions from research that has been carried out that the use of SAK EMKM can help MSMEs utilize accounting information more optimally. Therefore, MSMEs should consider policies that place more emphasis on the views, understanding and practices of SAK EMKM to increase the use of accounting information in their strategies. This is very important to strengthen financial performance, encourage business growth, and make more value for MSMEs for competitiveness in the future. Study Also expected Can give contribution knowledge for developing accounting systems for MSMEs in Indonesia.
Analisis Penerapan Aplikasi Akuntansi Berbasis Android Si Apik untuk Meningkatkan Kualitas Laporan Keuangan pada Tiga Sektor Usaha Ningrum, Dewi Agustya; Fifiatul Nabila, Natasya Qisti; Wiraswati, Mitha Otik; Yuliansyah, Rizki Bachtiar
IQTISHADequity jurnal MANAJEMEN Vol. 7 No. 1 (2024): Desember 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v7i1.16853

Abstract

In the current digital era, it requires society to make changes because technological developments can be used to meet information needs. Technology has become part of society's need to obtain various information quickly and easily. Because the ease of information technology also has an impact on the financial sector. This research aims to determine the effectiveness of implementing the Si Apik application in improving the quality of financial reports in three business sectors. It is hoped that this research will help simplify the recording and preparation of financial reports and determine the effectiveness of implementing the Si Apik application in the three business sectors of manufacturing, trade and services. This research uses qualitative research methods with descriptive methods that apply data collection techniques, namely interviews, documentation and observation. The data sources for this research are primary and secondary data. Based on the research results, the "SI APIK" application has met the need to assist in financial management at Bakso Cak Gisi MSMEs, Toko Roby and Rafa Motor Workshop and can improve the weaknesses of the old system and with the presence of Si Apik the company is able to improve the quality of reports his finances. The author's suggestion for MSMEs is that they can continue to use the Si Apik application to record their financial transactions, so that it can help to find out the profits and losses obtained, inventory stock that will run out, and archiving data is done neatly in the Si Apik application. It is hoped that future researchers will be able to apply the Si Apik application to other business sectors such as agriculture, aquaculture, capture fisheries and animal husbandry.
Penerapan Digitalisasi Pada Pandai Besi Tradisional Dusun Pandean Desa Kalimati Kecamatan Tarik Saputra, Beniqno Ardi; Rahmah, Fita Yulia; Putri, Alifia Ananda; Syaifuddin, Ahmad; Saputra, Ahmad Bayu; Ningrum, Dewi Agustya; Farkhan, M.
Among : Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2025)
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/ajpm.v7i1.16971

Abstract

Artikel ini membahas penerapan teknologi digital dalam usaha pandai besi tradisional yang berlokasi di Dusun Pandean, Desa Kalimati, Kecamatan Tarik, yang merupakan warisan budaya dengan nilai ekonomi yang signifikan. Di tengah perkembangan zaman, usaha ini menghadapi berbagai tantangan, termasuk kompetisi yang semakin ketat dan kebutuhan untuk mempertahankan keberlangsungan usaha. Tujuan dari studi ini adalah untuk menelusuri bagaimana penerapan digitalisasi dapat meningkatkan efisiensi proses produksi, memperluas akses pasar, dan memperbaiki pengelolaan usaha pandai besi tersebut. Penelitian dilakukan melalui observasi langsung, wawancara dengan pengrajin, serta telaah terhadap literatur terkait. Hasil penelitian menunjukkan bahwa digitalisasi membawa manfaat positif, seperti percepatan proses pembuatan dengan alat modern, ekspansi pasar melalui platform daring, serta pendaftaran usaha melalui Nomor Induk Berusaha (NIB). Pemanfaatan media sosial dan marketplace juga membuka peluang bagi usaha ini untuk menjangkau konsumen lebih luas, termasuk pasar internasional. Namun, terdapat tantangan seperti tingkat literasi digital pengrajin yang masih rendah, keterbatasan fasilitas teknologi, serta perlunya pelatihan untuk meningkatkan pemahaman terhadap teknologi baru. Oleh karena itu, penerapan digitalisasi dapat berkontribusi secara signifikan terhadap keberlanjutan usaha pandai besi tradisional, asalkan didukung oleh pelatihan yang memadai dan pembangunan infrastruktur yang mendukung.
Strategi Penetapan Harga Jual UMKM : Perbandingan Metode Full Costing Dan Variable Costing Dalam Menunjang Keberlangsungan Usaha (Studi Kasus Pelipur Lapar Sidoarjo) Ningrum, Dewi Agustya; Persada, Cipta Damai
IQTISHADequity jurnal MANAJEMEN Vol. 7 No. 2 (2025): Juni 2025 on Progress
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v7i2.16945

Abstract

This research discusses the importance of cost calculation in determining appropriate selling prices for Micro, Small, and Medium Enterprises (MSMEs), with a particular focus on Pelipur Lapar Sidoarjo. MSMEs play a vital role in Indonesia’s economy, contributing significantly to economic development and employment creation. In the pricing process, the full costing and variable costing methods are commonly em-ployed to calculate the Cost of Goods Sold (COGS). Full costing encompasses all variable and fixed costs comprehensively, resulting in a higher COGS and a more detailed depiction of expenses. Conversely, variable costing considers only the direct variable costs associated with the production process, making it simpler and more suitable for short-term decision-making. This study adopts a qualitative approach, collecting data through interviews and direct field observations, and analyzes the COGS based on both methods. The results indicate that the COGS calculated via full costing is IDR 14,000 per portion, while the variable costing approach yields IDR 13,000 per portion. The selling prices determined using the cost-plus pricing ap-proach also differ, at IDR 22,000 and IDR 20,000 per portion, respectively. These findings confirm that employing the full costing method can assist MSMEs in setting more accurate and profitable prices, thereby supporting business sustainability. It is recommended that MSME actors perform comprehensive and precise cost calculations as a basis for pricing decisions to enhance competitiveness and contribute more effec-tively to the national economy.
Co-Authors Ahmad Syaifuddin Farkhan, M. Fifiatul Nabila, Natasya Qisti Mirda, Maulidia Sifa'atul Mitha Otik Wiraswati Persada, Cipta Damai Putri, Alifia Ananda Rahmah, Fita Yulia Saputra, Ahmad Bayu Saputra, Beniqno Ardi Wulansari, Yuli Yanti Yahya, Muchammad Fahmi Yuliansyah, Rizki Bachtiar