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EMPOWERING LEADERSHIP DAN KINERJA PEGAWAI: SEBUAH STUDI EMPIRIS PADA DISTRIK X KABUPATEN MAYBRAT Tabara, Reijeng; Azriya, Niar; Mardliyah, Uswatul
EKONOMI KEUANGAN DAN BISNIS Vol 6, No 2 (2021): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

The purpose of this study is to determine the influence of Empowering Leadership on the performance Employees of District X Maybrat Regency. The study used Partial Least Squares (PLS) with Structural Equation Modeling (SEM) techniques to analyze 45 employees. The results showed there was a positive and significant influence between Empowering Leadership on employee performance with a value TStatistic greater than Tsabel (Tstatistic 31,692 lebih dari 1,679 Ttabel) at a significance level of 5% (0.05). The results of this study indicate that the higher Empowering Leadership that the organization has, the more it will improve the performance of Employees in District X Maybrat regency of West Papua

Pengaruh Compliance Audit Terhadap Penerimaan Negara Melalui Rotasi Auditor Di Kantor Wilayah Direktorat Jenderal Bea Dan Cukai Sumatera Bagian Barat Ramadani, Yolanda; Dewi, Ade Sandra; Sari, Deviana; Azriya, Niar; Pujiati, Ani; Safitri, Meilinda
JMMS - JURNAL MANAJEMEN MANDIRI SABURAI Vol 8, No 1 (2024): JMMS-JURNAL MANAJEMEN MANDIRI SABURAI
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jmms.v8i1.3312

Abstrak. Tujuan penelitian ini adalah untuk mengetahui apakah compliance audit berpengaruh terhadap penerimaan Negara. Populasi pada penelitian ini adalah 101, dengan jumlah sampel yaitu 30 responden yang ditentukan berdasarkan teknik pengambilan sampel probability sampling. Alat analisis yang digunakan adalah analisis kuantitatif uji regresi linear berganda dan diuji dengan analisis validitas, reliabilitas, normalitas, uji T, dan uji R Square. Berdasarkan hasil penelitian didapatkan bahwa compliance audit terhadap penerimaan negara melalui rotasi auditor di kantor wilayah direktorat jenderal bea dan cukai sumatera bagian barat Kata Kunci : Comliance audit, Penerimaan Negara, Rotasi Auditor

INOVASI PEMBERDAYAAN PEREMPUAN DI DESA MARGA KAYA: PELATIHAN PEMBUATAN PERMEN JAHE UNTUK MENGEMBANGKAN UMKM Niar Azriya; Safitri, Meilinda; Faithya, Kinanti Nurul; Gaol, Rotua Astrina Lumban; Nuzleha
JURNAL ABDIMAS DOSMA (JAD) Vol. 4 No. 1 (2025): JANUARI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v4i1.108

The training on ginger candy making conducted in Marga Kaya Village has the important objective of empowering women in the village through innovation in ginger products. This initiative is a strategic step to support the development of Micro, Small and Medium Enterprises (MSMEs) in the region. In this activity, a total of 15 participants were involved with an interactive approach, which included theoretical learning as well as hands-on practice. The training process started from the selection of raw materials to the development of effective marketing strategies. One of the innovations introduced during the training was a product called JJ Bear, a ginger candy designed with an attractive and child-friendly appearance. In addition, the training also served to increase participants' understanding of the various health benefits contained in ginger. More than just knowledge, the participants were also equipped with practical skills in making products based on natural ingredients, which is expected to encourage the economic independence of the local community. The results of the training showed a high level of enthusiasm among the participants, as well as great potential to utilize ginger as a marketable product. Thus, it is hoped that this initiative can not only improve individual welfare, but also contribute to the sustainable development of the local economy.

MENUMBUHKAN BISNIS ONLINE DAN FINANCIAL TECHNOLOGY (FINTECH) UNTUK PENGELOLAAN KEUANGAN KELUARGA Ayu, Maristiana; Azriya, Niar
JURNAL ABDIMAS DOSMA (JAD) Vol. 2 No. 2 (2023): JUNI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v2i2.36

Through extension activities. Has encouraged the growth of online business and the financial technologi (fintech) to giving any education about digital business and the financial technology in their knowledge for managing the family money. The large number of the communities hit by the case of false transactions and loan fraud online shopping online and this is because one of them is their level of understanding about knowledge online business and the financial technology are not enough for the community especially in villages where it. The expansion of the business online and fintech emerging economies in the financial landscape of Indonesia was very it is important to note by all groups in the community especially in the village area including west Sukadanaham urban village tanjung coral Bandar Lampung. Activities devotion was attended 23 people sukadanaham urban village residents. Drawing conclusions from the activities of devotion to communities: the ability of mothers about business online and the role of fintech 27point increased after the devotion to communities.

Analisis Pengaruh Literasi Manajemen Keuangan dan Kompetensi Dalam Pengelolaan Keuangan Dinas PUPR Provinsi Lampung Cahyo, Alfridho Dwi; Ayu, Maristiana; Azriya, Niar
JMMS - JURNAL MANAJEMEN MANDIRI SABURAI Vol 8, No 4 (2024): JMMS-JURNAL MANAJEMEN MANDIRI SABURAI
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jmms.v8i4.3823

Literasi keuangan merupakan kemampuan membaca, menganalisis, mengelola, serta mengomunikasikan informasi keuangan guna mendukung pengambilan keputusan finansial yang sehat. Kompetensi pegawai adalah kemampuan intelektual, emosional, dan sosial yang berperan penting dalam pengelolaan keuangan secara profesional dan akuntabel. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan kompetensi pegawai terhadap pengelolaan keuangan pada Dinas Pekerjaan Umum dan Penataan Ruang (PUPR) yang ada di Provinsi Lampung. Penelitian dilakukan di tiga lokasi, yaitu Dinas PUPR Lampung Timur, Dinas PUPR Lampung Barat, dan Dinas PUPR Provinsi Lampung. Populasi penelitian terdiri dari kuasa pengguna anggaran, bendahara, dan pegawai bidang administrasi dengan sampel sebanyak 30 responden yang dipilih secara purposive. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data berupa kuesioner dan wawancara. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji hubungan antara literasi keuangan, kompetensi pegawai, dan pengelolaan keuangan. Hasil penelitian menunjukkan bahwa literasi keuangan dan kompetensi pegawai berpengaruh signifikan terhadap pengelolaan keuangan, baik secara simultan maupun parsial. Penelitian ini menegaskan pentingnya peningkatan literasi dan kompetensi pegawai untuk mendukung tata kelola keuangan yang akuntabel dan profesional di lingkungan pemerintahan.

PENGELOLAAN KEUANGAN BAGI PELAKU UMKM DI SENTRA INDUSTRI EMPING MELINJO DESA BERNUNG KECAMATAN GEDONG TATAAN KABUPATEN PESAWARAN Ayu, Maristiana; Nelson, Nelson; Azriya, Niar
Jurnal Pengabdian UMKM Vol. 4 No. 2 (2025): Juli
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v4i2.92

Fenomena menunjukkan masih banyak pelaku Usaha Mikro Kecil Menengah (UMKM) yang belum mampu memperoleh laba secara optimal karena ketidakmampuan mereka dalam menghitung harga pokok produksi secara tepat. Hal ini antara lain disebabkan kurangnya kemampuan dalam pengelolaan biaya sehingga terdapat beberapa biaya yang tidak diperhitungkan dalam harga pokok, seperti biaya penyusutan dan tenaga kerja yang berasal dari pemilik sendiri. Sementara ini, mitra belum menjalankan manajemen pengelolaan keuangan yang baik, belum ada pengaturan alokasi belanja modal, belanja barang, pencatatan utang dan piutang, laba, dan seterusnya. Bahkan di dalam pengelolaan keuangan, tidak ada pencatatan sama sekali. Sektor UMKM yang merupakan bagian terpenting dari sektor ekonomi sangat merasakan dampaknya. Inilah yang dikhawatirkan oleh semua pihak, karena telah membuat sektor UMKM mengalami kemunduran yang signifikan. Apalagi saat ini banyak UMKM yang mengalami berbagai permasalahan seperti penurunan penjualan, permodalan, distribusi terhambat, kesulitan bahan baku, produksi menurun dan terjadinya banyak pemutusan hubungan kerja untuk pekerja baru yang kemudian menjadi ancaman bagi perekonomian nasional. Kondisi tersebut mendorong tim Pengabdian kepada Masyarakat Universitas Sang Bumi Ruwa Jurai melakukan pelatihan pengelolaan keuangan agar pelaku UMKM Desa Bernung dapat melakukan perhitungan harga pokok produksi (HPP) dan penentuan harga jual yang tepat sehingga mampu mengidentifikasi penghematan biaya produksi, diharapkan dapat meningkatkan penjualan.

DAMPAK LAPORAN KEBERLANJUTAN DAN PROFITABILITAS TERHADAP HARGA SAHAM: PERAN NILAI PERUSAHAAN SEBAGAI PENGHUBUNG PADA SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA 2020-2022 Saputro, Muhammad Adji; Ayu, Maristiana; Azriya, Niar; Sari, Deviana
EKONOMI KEUANGAN DAN BISNIS Vol 10, No 1 (2025): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v10i1.4398

Banyak pelaku bisnis masih mengabaikan dampak sosial dan lingkungan dari operasinya, yang dapat menyebabkan kerusakan dan kesenjangan sosial. Oleh karena itu, penting untuk menerapkan Sustainability Report (SR) yang mencakup tanggung jawab sosial, lingkungan, dan ekonomi. Selain itu, laporan keberlanjutan juga berperan dalam mempengaruhi nilai perusahaan. Profitablitas perusahaan biasanya memiliki dampak positif terhadap pengungkapan tanggung jawab sosial. Penelitian ini bertujuan untuk menguji pengaruh Sustainability report dan profitabilitas terhadap harga saham melalui nilai perusahaan. Dalam masa sekarang, semakin banyak sektor yang menggunakan Sustainability report, dan profitabilitas menjadi faktor penting untuk kelangsungan bisnis jangka panjang. Berdasarkan uraian latar belakang, permasalahan, dan kerangka pemikiran, hipotesis yang diajukan adalah bahwa Sustainability report dan profitabilitas memengaruhi harga saham melalui nilai perusahaan. Penelitian ini menggunakan data dari situs resmi Bursa Efek Indonesia www.idx.co.id dengan metode kuantitatif. Hasil penelitian menunjukkan bahwa Sustainability report dan profitabilitas memiliki pengaruh terhadap harga saham, dengan nilai perusahaan berperan sebagai variabel yang memperkuat hubungan tersebut.

Pengembangan usaha kelompok perempuan pengolahan herbal (rempah) melalui pelatihan pengemasan dan pelabelan di Koperasi Simpan Usaha (KSU) Munyai Mekhawan, Pekon Labuhan Mandi, Pesisir Barat, Lampung (Business development of herbal processing women's group through packaging and labeling training in Munyai Mekhawan Small Business Cooperatives (KSU), Labuhan Mandi Village, Pesisir Barat, Lampung) Riadi, Septa; Saleh, Khairul; Kuswarak, K; Azriya, Niar; Nuraeni, N
Buletin Pengabdian Vol 2, No 2 (2022): Bull. Community. Serv.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/bulpengmas.v2i2.26313

This community service aims to carry out a business assistance program for women's groups at the Munyai Mekhawan Village Savings and Business Cooperative (KSU) in Labuhan Mandi Village, Pesisir Barat Regency, Lampung Province. The community service program is carried out through a mentoring method organized by the Faculty of Economics, Sang Bumi Ruwa Jurai University, with the target of KSU Munyai Mekhawan members, Labuhan Mandi Village. The contribution given is in the form of making herbal medicines for women's herbal processing business groups (spices) in the form of packaging and labeling training activities. The results of the service activities showed that the implementation of the training received a positive and high enthusiasm response from the KSU Munyai Mekhawan member group due to the increased knowledge possessed by the business group, which has the potential to be developed and become additional household income. In conclusion, these activities can increase the knowledge possessed by business groups and have the potential to be developed and become additional household income. Based on the activities carried out, the servant hopes that there will be other community service programs that can increase people's revenue through household businesses.

MENUMBUHKAN BISNIS ONLINE DAN FINANCIAL TECHNOLOGY (FINTECH) UNTUK PENGELOLAAN KEUANGAN KELUARGA Ayu, Maristiana; Azriya, Niar
JURNAL ABDIMAS DOSMA (JAD) Vol. 2 No. 2 (2023): JUNI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v2i2.36

Through extension activities. Has encouraged the growth of online business and the financial technologi (fintech) to giving any education about digital business and the financial technology in their knowledge for managing the family money. The large number of the communities hit by the case of false transactions and loan fraud online shopping online and this is because one of them is their level of understanding about knowledge online business and the financial technology are not enough for the community especially in villages where it. The expansion of the business online and fintech emerging economies in the financial landscape of Indonesia was very it is important to note by all groups in the community especially in the village area including west Sukadanaham urban village tanjung coral Bandar Lampung. Activities devotion was attended 23 people sukadanaham urban village residents. Drawing conclusions from the activities of devotion to communities: the ability of mothers about business online and the role of fintech 27point increased after the devotion to communities.

INOVASI PEMBERDAYAAN PEREMPUAN DI DESA MARGA KAYA: PELATIHAN PEMBUATAN PERMEN JAHE UNTUK MENGEMBANGKAN UMKM Niar Azriya; Safitri, Meilinda; Faithya, Kinanti Nurul; Gaol, Rotua Astrina Lumban; Nuzleha
JURNAL ABDIMAS DOSMA (JAD) Vol. 4 No. 1 (2025): JANUARI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v4i1.108

The training on ginger candy making conducted in Marga Kaya Village has the important objective of empowering women in the village through innovation in ginger products. This initiative is a strategic step to support the development of Micro, Small and Medium Enterprises (MSMEs) in the region. In this activity, a total of 15 participants were involved with an interactive approach, which included theoretical learning as well as hands-on practice. The training process started from the selection of raw materials to the development of effective marketing strategies. One of the innovations introduced during the training was a product called JJ Bear, a ginger candy designed with an attractive and child-friendly appearance. In addition, the training also served to increase participants' understanding of the various health benefits contained in ginger. More than just knowledge, the participants were also equipped with practical skills in making products based on natural ingredients, which is expected to encourage the economic independence of the local community. The results of the training showed a high level of enthusiasm among the participants, as well as great potential to utilize ginger as a marketable product. Thus, it is hoped that this initiative can not only improve individual welfare, but also contribute to the sustainable development of the local economy.

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