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All Journal SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Bilancia : Jurnal Ilmiah Akuntansi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Community Empowerment Jurnal Ilmiah Wahana Pendidikan Balance: Journal of Islamic Accounting Jurnal Kebijakan Ekonomi Journal Pemberdayaan Ekonomi dan Masyarakat Balance: Journal of Islamic Accounting
Maula, Kholida Atiyatul
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Religion Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Mechanical Engineering Public Health Social Sciences Other

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Evaluasi Prosedur Penjualan Tunai Pada Yard Cafe Panjaitan, Gracia Elisandra; Maula, Kholida Atiyatul
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 6 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10643147

Abstract

Riset ditujukan untuk menyampaikan sistem akuntansi penjualan yang direkomenkan bagus untuk diterapkan. Riset dilaksanakan bertujuan memberi arahan kepada pemilik Yard Café perihal sistem informasi akuntansi terbaik. Peneliti mengharapkan supaya hasil riset bermanfaat bagi penulis mendapatkan infomasi. Dari hasil riset dilakukan, peneliti mengasumsikan bahwasanya terdapat kesalahan di proses penjualan tunai tersebut. Peneliti merekomenkan pembayaran di akhir dihentikan, lalu diubah ke pembayaran diawal. Membayar diakhir berisiko sebab konsumen akan lupa membayar berdampak merugikan perusahaan. Timbulnya piutang akan berdampak terganggunya sirkulasi perputaran dana. disimpukan, peneliti memberi rekomen penjualan terbaru. Peneliti mengharapkan supaya riset bermanfaat untuk Yard Café untuk bisa diwujudkan.
Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Equity (Studi Kasus pada Perusahaan Otomotif & Komponen yang Terdaftar di BEI Tahun 2019-2022) Syahra, Jihan Shafa Nur; Maula, Kholida Atiyatul
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 13 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12786541

Abstract

This study aims to determine the effect of Current Ratio and Debt to Equity Ratio on Return on Equity in automotive and component companies listed on the IDX in 2019-2022. The sample in this study used purposive sampling method with the number of samples selected as many as 8 companies from a population of 10 companies. The technique used uses the classic assumption test and multiple linear regression analysis. The results showed that the Current Ratio t test had a value of (0.467) < (2.04523) the significance value (0.644> 0.05) had no effect on Return on Equity, the Debt to Equity Ratio t test (0.093) < (2.04523) the significance value (0.927> 0.05) had no effect on Return on Equity, and the F test (0.119) < (3.33) with significance (0.888> 0.05) so that together Current Ratio, Debt Equity Ratio has no effect on Return on Equity.
Perhitungan Harga Pokok Penjualan Pada Umkm Mie Ayam Bakso Nusantara Rakhman, Arif; Maula, Kholida Atiyatul; Dewi, Marischa Aulia; Natalia, Anggi Amanda; Rani, Rani; Syahidah, Cinta Azzahara Ulla; Wahyudi, Adi Aris; Za'imuddin, Za'imuddin; Uliarta, Magdalena
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 15 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13768735

Abstract

This research aims to analyze the calculation of the cost of goods sold (HPP) for Micro, Small and Medium Enterprises (MSMEs) "Nusantara Chicken Bakso Noodles". The research method used is a case study by collecting data through direct observation and interviews with business owners. Data analysis was carried out with a focus on the cost components involved in the production and sales process. The research results show that the calculation of COGS for the UMKM "Noodle Chicken Bakso Nusantara" involves various cost elements, including raw materials, labor, operational costs, and others. Apart from that, business owners also consider external factors such as market price fluctuations and customer demand in setting product selling prices. This research contributes to providing deeper insight regarding the COGS calculation strategy implemented by MSMEs in the culinary sector. It is hoped that the results can become a reference for similar MSMEs to improve operational efficiency and business sustainability in a competitive market.
Penelitian Umkm: Analisis Keunggulan Dan Strategi Pemasaran Pada 'Seblak Teh Windy’ Rakhman, Arif; Maula, Kholida Atiyatul; Kristina, Kristina; Natalia, Ovia; Rachmasari, Ananda Putri; Puspariani, Wini; Ayumi, Shafira Mega; Febriana, Ellyza; Kowiyah, Elita
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 15 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13768794

Abstract

This report documents the results of an interview with the owner of the micro, small, and medium-sized enterprise (MSME) "Seblak Teh Windy." As a producer of traditional Indonesian cuisine, Seblak Teh Windy introduces a unique innovation by combining the flavors of seblak, a traditional dish from Bandung, with a special touch of tea. The interview was conducted to gain a deeper understanding of the business journey, marketing strategies, challenges faced, and the contribution of Seblak Teh Windy to the local community. The results of the interview highlight the crucial role of MSMEs in supporting the local economy and preserving local wisdom through innovative culinary products. As a successful venture, Seblak Teh Windy serves as an inspiration for other MSMEs to continue growing and innovating in response to market dynamics. This report provides a holistic overview of Seblak Teh Windy's contribution to supporting the growth of MSMEs and sustaining Indonesia's culinary heritage.
Peningkatan Literasi Keuangan, Digital, dan Kewirausahaan untuk Penguatan Karakter dan Kinerja UMKM di desa Pasir Kaliki Karawang Suyaman, Dede Jajang; Maula, Kholida Atiyatul; Piantara, Seia; Puspitaloka, Nina; Agustin, Ricky Denis; Zahra, Syifa Nida
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan, digital, dan kewirausahaan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Pasir Kaliki, Kecamatan Rawamerta, Kabupaten Karawang. Permasalahan utama mitra meliputi rendahnya pemahaman dalam pencatatan keuangan, minimnya penggunaan media digital untuk pemasaran, serta lemahnya karakter wirausaha.Metode pelaksanaan menggunakan pendekatan partisipatif melalui tiga tahap pelatihan dan pendampingan, meliputi literasi keuangan, literasi digital, dan penguatan karakter kewirausahaan. Hasil kegiatan menunjukkan peningkatan signifikan terhadap kemampuan mitra dalam membuat laporan keuangan sederhana, memanfaatkan media digital untuk promosi, serta perubahan sikap dan kedisiplinan dalam mengelola usaha. Berdasarkan hasil pre-test dan post-test, terjadi peningkatan rata-rata sebesar 47% pada literasi keuangan, 50% pada literasi digital, dan 42% pada karakter kewirausahaan. Temuan ini sejalan dengan berbagai penelitian terdahulu yang menunjukkan bahwa literasi dan karakter wirausaha berpengaruh terhadap kinerja UMKM (Lusardi & Mitchell, 2014; Sari & Putra, 2022). Program ini memberikan dampak positif terhadap peningkatan kinerja usaha mitra serta memperkuat karakter kewirausahaan berbasis nilai-nilai tanggung jawab dan inovasi.
Pengaruh Struktur Pendapatan terhadap Risiko Bisnis Perbankan Syariah di Indonesia Maula, Kholida Atiyatul
Jurnal Kebijakan Ekonomi Vol. 11, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this study was to analyze the effect of the income structure of Islamic banking to Islamic banking business risk in Indonesia. The results showed that the average level of business risk in Indonesia with 11 samples of Islamic banking are listed on the Stock Exchange in 2011 to 2013, shows the average value of 7.49% with a range of 1% to 23.5% with a standard value his deviation of 7.7%. Islamic banking is expected to minimize the risk of the business in order to survive and be able to provide financial facilities with financial instruments (Financial Instruments), which conformed to the rules and norms of Shariah Furthermore, the results confirm that mudaraba and ijaroh significant influence on business risk while variable musharaka and murabaha, no significant effect to business risk.
THE MEDIATING ROLE OF MSME CHARACTER IN THE INFLUENCE OF MSME LITERACY ON BUSINESS PERFORMANCE IN KARAWANG Maula, Kholida Atiyatul; Suyaman, Dede Jajang; Piantara, Seia; Puspitaloka, Nina; Agustin, Ricky; Zahra, Syifa
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4852

Abstract

This study aims to analyze the effect of MSME literacy on the Character and performance of MSMEs in Karawang Regency. MSME literacy encompasses knowledge of finance, business, law, and technology, which is believed to shape entrepreneurial Character and enhance business performance. The study employed a quantitative approach, utilizing a survey method with 100 MSME players. Data were analyzed using multiple regression and mediation tests. The results showed that MSME literacy has a positive and significant effect on the Character and performance of MSMEs. In addition, the Character of MSMEs is proven to partially mediate the relationship between Literacy and performance. The implications of this study encourage the need for an MSME literacy improvement program that is integrated with entrepreneurial character development.
Co-Authors Agustin, Ricky Agustin, Ricky Denis Alfin Amirudin Septian, Achmad Nawawi, Arif Rakhman, Ida Nuraini Saputri, Seia Piantara, Amirudin, Alfin Ananta, Vinka Dwi Angga Sanita Putra Ani Nurdiani Azizah Arif Rakhman Aryani, Rizka Novita Aulia, Anisa Aulia, Syifa Azhar Auliana, Murni Ayumi, Shafira Mega Christina Tri Setyorini Dede Jajang Suyaman Dewi, Marischa Aulia Faradila, Anisa Febriana, Ellyza Fitri Aprilia Gista Rismayani Hapsari, Ira Helfi, Yudi Indah Laily Hilmi Indah, Novi Permata Irvan Yoga Pardistya Itanova, Hani Karimah, Zahra Ayu Khairiah, Nisrina KOSASIH KOSASIH, KOSASIH Kowiyah, Elita Kristina Kristina Mahmudah, Silvia Nurul Mansyur, Masykur H. Mardiani, Rika Mubarokah, Isro'iyatul Mulyani, Heni Mustamu, Mercy Anastasia mutiara mutiara Nababan, Natalia Naibaho, Erinta Rahel Natalia, Anggi Amanda Natalia, Ovia Nawawi, Achmad Nesti Hapsari Nurwulan, Laila Ratna Pandansari, Tiara Panjaitan, Gracia Elisandra Piantara, Seia Piantara, Seia Piantara Prasetyo, Loventina Josephine Puspariani, Wini Puspitaloka, Nina Putra, Angga Sanita Rachmasari, Ananda Putri Ramadhina, Flora Oktayovie Nuzulul RANI RANI, RANI Saripudin, Asep Silitonga, Mona Risnauli Sugiharti, Harpa Syahidah, Cinta Azzahara Ulla Syahra, Jihan Shafa Nur Uliarta, Magdalena Wahyudi, Adi Aris Widya Febryari Anita Za'imuddin, Za'imuddin Zahra, Syifa Zahra, Syifa Nida Zerlina, Bella Aurelia Zubaedah, Rahmi