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All Journal JURNAL MUTIARA AKUNTANSI JASF (Journal of Accounting and Strategic Finance) Akbis: Media Riset Akuntansi dan Bisnis Amalee: Indonesian Journal of Community Research & Engagement International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan Worksheet : Jurnal Akuntansi West Science Business and Management West Science Journal Economic and Entrepreneurship Indonesian Journal of Sustainability Policy and Technology
Amalia, Mekar Meilisa
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Community Empowerment through Utilization of Moringa Plants as a Business Startup Purwanti, Ari; Amalia, Mekar Meilisa; Asrijal, Andi; Maq, Mumu Muzayyin; Faliza, Nur; Roefaida, Effy
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.3109

Abstract

Moringa plants have the potential as raw materials for value-added products, such as processed foods, beverages, health supplements, cosmetics, and others. Citali Village has the potential to become a Moringa village. However, it has obstacles in the mindset of the community toward Moringa. They still think that Moringa is for mystical things. This service aims to change people's attitudes about Moringa and make people able to process Moringa into a product. This service method uses the ABCD (Asset-Based Community Development) approach. As a result of this dedication, the people of Citali village have understood the benefits and how to cultivate and process Moringa into a product; it is hoped that it can improve the welfare of the people of Citali village. The impact of this community service activity is that the people of Citali Village can understand and better understand what Moringa is in a more positive and modern way and can process Moringa into a valuable product.
ANALISIS ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA OPERASIONAL Nasution, Nurul Aini Rahmi; Amalia, Mekar Meilisa
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4036

Abstract

The study aims to analyze the budget as a means of controlling operating costs at PT Pelita Guna Lestari. The research uses secondary data which is quantitative and qualitative in nature. Data collection using interviews and documentation studies. The data analysis method used is descriptive. The results of the study found that the company has not carried out all cost controls properly, it can be observed from the existence of costs that experience unfavorable variance due to lack of supervision from management.Keyword: Budgeting, Analysis of variance, Operational cost control
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Anggraini, Dewi; Iskandar, Eddy; Amalia, Mekar Meilisa
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4587

Abstract

The aim of this empirical research is to find and analyze the relationship between Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) with business profit growth in banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research looked at the complete financial reports of 47 banking companies. A total of 13 companies met the purposive sampling criteria. Data analysis was carried out using descriptive statistics, classical assumption tests, multiple linear regression, and coefficient of determination. The research results show that ROA does not have a significant or beneficial impact on profit growth. ROE and NPM do not have a positive and significant impact on profit growth. Meanwhile, profit growth is not influenced positively and significantly by ROA, ROE, or NPM.
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILANPASAL 22 ATAS PENGADAAN BARANG IMPOR Wahyuni, Mia Amelia; Amalia, Mekar Meilisa; Daulay, Rizkia
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3459

Abstract

The study aims to analyze the application of the calculation and reporting of income tax article 22 onthe procurement of imported goods at PT. Wicaksana Sentra Linkindo. The data used in this research isquantitative derived from secondary data in the period 2016 - 2018 with a descriptive approach anddata collection techniques through interviews and documentation. The results of the study show that thecompany has implemented the calculation and reporting of income tax article 22 according to the ratesstated in the tax regulations for chain products and generators. But in terms of collecting income taxarticle 22 on the procurement of goods with pump purchase partners it has not been properlyimplemented in accordance with PMK Number 34/PMK.010/2017.
Cash Receipts and Disbursements Accounting Information System at an Education Center Amalia, Mekar Meilisa; Siahaan, Denny Lestari
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 2 (2024): Indonesian Journal of Sustainability Policy and Technology - November 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i2.233

Abstract

An information system integrates people, hardware, software, and data networks that continuously interact to store, collect, process, and distribute information to achieve organizational goals. An accounting information system is designed to collect, record, store, and process data from routine accounting transactions. The object of this research is Victory Education Center, which operates as a non-formal education service provider. This research aims to understand the accounting information system for cash receipts and disbursements applied by Victory Education Center, to determine whether the system is implemented according to procedures, and to identify methods to prevent cash fraud and embezzlement at Victory Education Center. In this study, the author uses a descriptive analysis method. The data sources include both primary and secondary data. The results show that the accounting information system for cash receipts and disbursements still relies on Microsoft Excel, which affects the accuracy of financial data and increases the time required to prepare financial reports for Victory Education Center. Additionally, no cash receipts and disbursement plans are in place, making it impossible to predict the annual cash inflows and outflows. Human resources are not optimally utilized, as some staff are working outside their areas of expertise, there is no segregation of duties between those receiving cash and those recording transactions, and financial reports are not audited because no specific department is assigned to perform such audits.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH) Amalia, Mekar Meilisa; Marviana, Ratna Dina; Sumekar, Aried
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative). Data obtained by interview, observation and documentation. To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method. The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed. (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method. It caused by the differences in the allocation of production costs and markup determination.
Pengembangan Tes Berpikir Kreatif terhadap Hasil Belajar Akuntansi Siswa SMA Darussalam Medan Wahyuni, Dewi; Amalia, Mekar Meilisa
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1453

Abstract

The purpose of this study was to determine the effectiveness of the accounting creative thinking test on the learning outcomes of SMA Darussalam, to determine the sensitivity of the accounting creative thinking test to the learning outcomes of SMA Darussalam and to determine the students' responses to the accounting creative thinking test on the learning outcomes of SMA Darussalam. This research is a research on the development of Sugiono's modification through four stages, namely, test design, validation, limited trials and extensive trials. The instruments used in this study were creative thinking tests, validation sheets and student response questionnaires. The instrument was declared to have met the quality of the test. Testing the quality of the test for creative thinking in accounting by looking at the results of the validity, the distinguishing power of the questions, the difficulty level of the questions and the reliability of the questions. Based on the results of the calculation, it was found that the developed creative thinking test was less effective, because the average value of students' creative thinking skills had not yet reached a value of 60. The sensitivity of the creative thinking test was sensitive to student accounting learning outcomes with an average of 0.434. Student response to the creative thinking test developed was negative which was below 80%, which was 71.85%. So it can be concluded that the sensitivity of the accounting creative thinking test and the time it takes to complete the creative thinking test is effective and usable. However, in the creative thinking test category this is not effective because to answer the test requires a sufficiently deep skill, and this has not been mastered by the students.
Analisis Dampak Stres Kerja Dan Work Family Conflict Terhadap Komitmen Organisasi (Studi Kasus Guru Wanita Selama Pandemi) Amalia, Mekar Meilisa; Wahdiniawati, Siti Annisa; Subroto, Desty Endrawati; Syarifuddin, Surya; Haddar, Gamar Al; Tannady, Hendy; Nurdiani, Tanti Widia; Magdalena, Magdalena
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.215 KB) | DOI: 10.31316/jk.v6i3.3949

Abstract

Abstrak penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh work family conflict dan stres kerja terhadap komitmen organisasi guru wanita di sekolah Muhammadiyah Matraman pada masa pandemi covid-19. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner 50 guru wanita. Analisis data diolah menggunakan SPSS statistic. Skala pengukuran dalam penelitian ini menggunakan skala Likert. Penelitian dilakukan dengan menyebarkan kuesioner melalui google form. Hasil dari penelitian ini menunjukan bahwa work family conflict memiliki pengaruh terhadap komitmen organisasi, stres kerja memiliki pengaruh terhadap komitmen organisasi dan work family conflict dan stres kerja memiliki pengaruh komitmen organisasi.Kata kunci : work family conflict, stres kerja, komitmen organisasi. AbstractThis study aims to determine how much influence work family conflict and work stress have on the organizational commitment of female teachers at the Muhammadiyah Matraman school during the covid-19 pandemic. This study uses a quantitative approach by distributing questionnaires to 50 female teachers. Analysis of the processed data using SPSS statistics. The measurement scale in this study uses a Likert scale. The research was conducted by distributing questionnaires via google form. The results of this study indicate that work-family conflict has an influence on organizational commitment, work stress has an influence on organizational commitment and work-family conflict has an influence on organizational commitment.Keyword : work family conflict, stres kerja, komitmen organisasi
Determining Factors for the Success of Digital Financial Inclusion in Industrial Estates in Indonesia Amalia, Mekar Meilisa
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1679

Abstract

This study explores the determining factors for the success of digital financial inclusion in industrial estates in Indonesia, focusing on technological infrastructure, regulatory environment, financial literacy, and socio-economic characteristics. A quantitative approach was employed, using a sample of 86 respondents from various industrial estates across Indonesia. Data were collected through a structured survey with a Likert scale (1-5) and analyzed using SPSS version 25. The findings reveal that technological infrastructure, regulatory environment, and financial literacy are the strongest predictors of the success of digital financial inclusion, with socio-economic characteristics also playing a significant, though weaker, role. The regression model explained 69% of the variance in the success of digital financial inclusion. The study emphasizes the need for improved infrastructure, supportive government policies, and financial literacy programs to enhance the adoption and effectiveness of digital financial services. These findings provide valuable insights for policymakers, financial institutions, and business leaders seeking to foster greater financial inclusion in industrial estates.
Penerapan Laporan Keuangan Berdasarkan SAK-EMKM Pada Laundry Rumah Cuci Amalia, Mekar Meilisa
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.10883

Abstract

The purpose of the research is to find out the preparation of financial statements at Rumah Cuci laundry, and also to find out the application of the preparation of financial statements at Rumah Cuci laundry whether it is in line with SAK- EMKM. The implementation of financial statements that have not been applied to the Rumah Cuci laudry business causes uncertainty in income and expenses, so it is interesting to know to what extent the accounting cycle is applied to financial statements in the Rumah Cuci Laundry business. The data collection method used direct interviews with laundry owners and documentation. The data analysis method used was quantitative descriptive method. This research employed both primary and secondary data sources. The results showed that Laundry Rumah Cuci has not applied financial statements in accordance with SAK- EMKM. Laundry Rumah Cuci only writes information related to cash acquisition, cash expenditure, and receivables.
Co-Authors A. Asrijal Akhmad Dahlan Ari Purwanti Aried Sumekar Arief Hidayatullah Khamainy Budi Witjaksana, Budi Cakranegara, Pandu Adi Daulay, Rizkia Dewi Anggraini Fitriningsih Amalo Gamar Al Haddar, Gamar Al Hendy Tannady Indrawati, Andi Iskandar, Eddy Lendra Lendra Magdalena Magdalena Marviana, Ratna Dina Mumu Muzayyin Maq Nasution, Nurul Aini Rahmi Nelly Patria Nofirman, Nofirman Nur Faliza Nurdiani, Tanti Widia PA Andiena Nindya Putri Purba, Ulfani Ikhwana Raden Mohamad Herdian Bhakti Roefaida, Effy Siahaan, Denny Lestari Siti Annisa Wahdiniawati, Siti Annisa Subroto, Desty Endrawati Syarifuddin, Surya Upik Djaniar Wahyuni, Mia Amelia Zaman, Delfian