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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Ilmiah Edunomika (JIE) Widya Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis SENTRI: Jurnal Riset Ilmiah NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Innovative and Creativity Journal of Marketing and Business Intelligence Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Indah Lia Puspita
Universitas Mahalayati Bandar Lampung
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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Analisis Fundamentaldan Penilaian Saham Dengan Mengunakan Metode Dividen Discount Model Terhadap Pengambilan Keputusan Investasi (Studi pada Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2021-2023) Sariningsih, Eka; Puspita, Indah Lia; Azzis, Muhammad Fahmi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i1.21502

Abstract

This study aims to assess the fairness of stock prices in three automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, namely PT Astra International Tbk (ASII), PT Selamat Sempurna Tbk (SMSM), also PT Multistrada Arah Sarana Tbk (MASA). The method used in this study is the Dividend Discount Model (DDM), which is one of the fundamental analysis approaches to calculate the intrinsic value of shares based on future dividend projections. The analysis was carried out by calculating financial indicators such as Dividend Per Share (DPS), dividend growth rate (g) also required rate of return (k). The results of the study showed  two of the three companies, namely ASII also SMSM, had a higher intrinsic value than the market price (undervalued), so it was recommended to buy them. Meanwhile, MASA shares cannot be valued using the DDM method because they did not distribute dividends consistently during the observation period.
THE EFFECT OF PRODUCTION COST AND OPERATIONAL COSTS ON NET INCOME IN SMEs DARSA FRUIT CRIPS Sularni, Sularni; Afif, Muhammad Faris; Yohanson, A. K.; Puspita, Indah Lia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12461

Abstract

Purpose: This study aims to examine the effect of production costs and operational costs partially and simultaneously on net income in SMEs. Design/methodology/approach: Production costs and operational costs as independent variables, while net income as the dependent variable. This study uses a quantitative approach. The research samples during 2018 - 2021. Data collection techniques are in the form of documentation and interviews. Data analysis used multiple linear regression, with SPSS statistics tools the t-test and f-test. Research limitations/implications: The finding reveal that partially production costs have a significant positive effect on net income, and operating costs has a significant negative effect on Net incomes. while simultaneously production cost and operational cost have a significant effect on net income. Practical implications: This study gives suggestion for SMEs should be able to manage Production Costs and control Operational Costs properly in order to generate maximum profits and avoid losses that can cause bankruptcy in SMEs businesses. Originality/value: This research gives empirical evidence the relationship production costs and operational costs on Net Income for SMEs Paper type: Research paper Keyword: Production Costs, Operating Costs, Net Income, Small Medium Enterprises
DETERMINANT FACTORS OF EARLY ENTREPRENEURIAL DECISION MAKING WITH ACCOUNTING UNDERSTANDING AND THE USE OF ANDROID-BASED ACCOUNTING INFORMATION SYSTEM AS MODERATORS Eka Sariningsih; Indah Lia Puspita; Chandra Hakiki
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18430

Abstract

Entrepreneurship is an innovative and creative solution to overcoming Indonesia's unemployment problem. The purpose of this study is to analyze the effect of self-efficacy, e-commerce, and love of money on entrepreneurial decision-making with accounting understanding and the use of Android-based AIS. This study uses a quantitative approach. Using random sampling, the research sample of this study was active students of the accounting department, Faculty of Economics and Management. Using the Slovin formula, the results of 94 respondents. The data collection technique used a questionnaire. The findings reveal that self-efficacy and e-commerce influence early entrepreneurial decision-making among students. Meanwhile, love of money does not have an effect on early entrepreneurial decision-making. Nonetheless, accounting understanding and the use of Android-based AIS are not proven to moderate the influence of self-efficacy, e-commerce, and love of money on early entrepreneurial decision-making. Its moderating effect is not significant for the psychological factors because these are more intrinsic traits not easily altered by system usage. Thus, accounting understanding and Android-based AIS usage enhance the practical execution of decisions influenced by external factors like e-commerce, but do not significantly alter internal motivational factors' influence on entrepreneurial decision-making. Keywords: Self Efficacy, E-Commerce, Love of Money, Accounting Understanding, Use of Android-Based AIS, Entrepreneurial Decision Making
Pengaruh Pemahaman Akuntansi, E-Commerce, Budaya Organisasi, dan Kualitas Laporan Keuangan Terhadap Kinerja UMKM Eka Sariningsih; Indah Lia Puspita; Amelia Larasati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2674

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia berperan vital dalam perekonomian nasional, namun masih banyak pelaku UMKM yang belum memahami atau menerapkan akuntansi dan e-commerce secara memadai dalam bisnisnya. Tujuan penelitian ini adalah menguji tentang pengaruh pemahaman akuntansi, e-commerce, budaya organisasi dan kualitas laporan keuangan terhadap kinerja UMKM.  Studi ini melibatkan 50 UMKM  di Kecamatan Gedong Tataan sebagai sampling penelitian. Hasil studi menunjukkan bahwa dari empat variabel yang dianalisis, hanya budaya organisasi yang memberikan dampak signifikan terhadap kinerja UMKM. Nilai-nilai budaya organisasi seperti disiplin, kerjasama, dan komunikasi semua variabel terbukti meningkatkan produktivitas usaha UMKM. Sedangkan pemahaman tentang akuntansi, e-commerce, dan kualitas laporan keuangan terbukti masih menunjukkan tidak berpengaruh signifikan karena belum dimanfaatkan secara maksimum oleh pelaku UMKM di Indonesia.  Bukti hasil penelitian ini menjadi tolak ukur bagi pemerintah dan bagi para pelaku UMKM agar memperkuat budaya organisasi untuk meningkatkan kinerja dan pembuat kebijakan membuat regulasi untuk menerapkan  akuntansi untuk meningkatkan sustainbility UMKM dan meningkatkan pemanfaatan teknologi digital secara lebih baik bagi para pelaku UMKM di Indonesia.
Peningkatan Nilai Jual Melalui Kemasan Produk UMKM Olahan Kacang Bawang di Pekon Sudimoro Kecamatan Semaka Kusnadi Kusnadi; Eka Sariningsih; Hardini Ariningrum; Indah Lia Puspita; Satria Abadi
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v4i1.1790

Abstract

Produk kacang bawang sebagai salah satu cemilan yang djual, memiliki rasa yang khas juga memiliki kandungan gizi yang cukup baik untuk kesehatan tubuh, hal ini karena kacang tanah memiliki beberapa kandungan nutrisi. Namun, sebagian besar produk olahan kacang bawang masih dijual dalam bentuk sederhana, tanpa pengemasan yang menarik atau sesuai standar pasar, sehingga harganya pun relatif rendah. Oleh karena itu pengemasan produk adalah salah satu aspek penting dalam rantai pemasaran untuk meningkatkan nilai jual produk dalam era persaingan pasar saat ini. Pengabdian ini bertujuan untuk meningkatkan keterampilan UMKM produk olehan kacang dalam pengemasan produk untuk meningkatkan daya saing produk olahan kacang bawang di pasar lokal maupun regional. Peningkatan dalam kemasan dan penjualan ini akan membantu mengenalkan produk kacang bawang ke pasar yang lebih luas dan memberikan peluang pemasaran yang lebih besar.
Upaya Peningkatan Kesejahteraan Ekonomi Pada Petani Kakao di Desa Sukajaya Way Khilau Kabupaten Pesawaran Indah Lia Puspita; Eka Sariningsih; Kusnadi Kusnadi; Ritali Evi Mudrikah; Zikrina Apdola; Indah Susanti
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v4i2.2369

Abstract

Petani Kakao di Provinsi Lampung berkembang pesat, namun peningkatan kesejahteraan ekonomi petani kakao Lampung terkendala oleh pemahaman yang terbatas mengenai fungsi pendapatan dan cara mengelolanya secara efektif. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi masyarakat tentang peran pendapatan dalam mendukung kesejahteraan ekonomi Petani Kakao. Kegiatan ini dilakukan kepada para petani Kakao di Desa Sukajaya, Way Khilau kabupaten Pesawaran Provinsi Lampung. Metode yang dilakukan adalah memberikan edukasi dengan tahapan yaiatu mengidentifikasi kebutuhan edukasi yang tepat terkait pengelolaan pendapatan, perencanaan keuangan serta diversifikasi sumber pendapatan untuk mengurangi ketergantungan fluktuasi harga Kakao. Hasil kegiatan pengabdian Masyarakat ini menunjukkan peningkatan pemahaman petani mengenai pengelolaan pendapatan dan strategi keuangan yang baik dapat membantu meningkatkan ketahanan ekonomi, memperbaiki taraf hidup dan mendorong keberlanjutan usaha Petani Kakao. Kegiatan ini terutama berdampak pada pengelolaan pendapatan yang memiliki potensi besar untuk memperbaiki kesejahteraan ekonomi Petani Kakao secara lebih holistik.
SHAPING BUSINESS ETHICS IN THE DIGITAL ERA OF BANKING COMPANIES: DOES GOOD CORPORATE GOVERNANCE MATTER? Citrawati Jatiningrum; Aza Azlina Md Kassim; Indah Lia Puspita; Hardini Ariningrum
JMBI (Journal of Marketing and Business Intelligence) Vol. 4 No. 1 (2026): JMBI (Journal of Marketing and Business Intelligence)
Publisher : YHMM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jmbi.v4i1.194

Abstract

The digital era has transformed banking operations through advanced technologies, data analytics, and decision making, raising new challenges and opportunities for business ethics. This study examines the relationship between Good Corporate Governance (GCG) and business ethics in banking companies in the context of digitalization. Using a quantitative research design, the study analyzes whether strong corporate governance implementation, good corporate governance policy, IT Governance shape ethical behavior and corporate integrity in digital banking environments. The findings suggest that good corporate governance matters significantly: banks with robust governance frameworks are more likely to embed ethical principles into digital practices, enhance transparency, and strengthen stakeholder trust. The result study show that GCG implementation, GCG Policy and IT Governance significantly as a control mechanism to ensure that the company continues to operate within ethical corridors. The study contributes to the literature by integrating business ethics, corporate governance, and digital era banking, and it offers practical implications for banks, regulators, and policymakers seeking to align technological innovation with ethical and governance standards.
Pendekatan Praktis dalam Penentuan Harga Pokok Produksi UMKM Kue Basah Berbasis Harian Indah Lia Puspita; Dini Mayaswari; Dwi Adinda; Dela Safitri; Jihan Nayla Mazidah
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12155

Abstract

This community service activity aims to provide assistance to traditional cake MSMEs in determining the cost of production based on daily production activities. The activity was conducted at a traditional cake MSME in Kedondong District, Pesawaran Regency. The methods used included observation, interviews, material presentation, and direct assistance in simple cost of production calculations. The results showed that MSME owners still recorded production costs in a simple manner and determined selling prices based on estimates and market prices. Through the mentoring activity, business owners began to understand the importance of recording production costs, including raw material costs, labor costs, and other supporting costs in determining selling prices. The mentoring activity helped MSME owners understand simple and organized cost of production calculations to support better business management. This activity was limited to one traditional cake MSME and focused only on simple daily production cost calculations. This activity contributes to improving MSME understanding of simple cost accounting and cost of production determination.
The Impact of The Israeli Product Boycott on The International Economy, The Israeli Product Boycott Movement: Economic, Legal, and Ethical Perspectives Indah Lia Puspita; ahmat yahya; Nur Alif Khairila Al Ahmad Adha; Winda Juliandari
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 2 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i2.353

Abstract

This research is based on the Israeli-Palestinian war that has an impact on the international economy, in the form of a petition to boycott products originating from Israel. Boycott has the meaning of a movement not to buy or use products produced by Israeli companies or parties considered pro against Israel's actions towards Palestinians. This study uses case study examples that occurred in developed and developing countries. In developed countries such as China, the impact is seen on investment cultivation which is characterized by a shift in investment priorities, where China may shift its investment to other sectors or countries that are more stable and free from the risk of boycotts. In developing countries such as Indonesia, PT Unilever Tbk experienced a decline in sales which resulted in mass layoffs and increased unemployment. The boycott action also has a positive impact on developed countries, such as increasing the use and purchase of domestic products, the growth of small and medium enterprises (MSMEs), the improvement of the local economy, and the creation of jobs. In developing countries, this action also has a positive impact in the form of shifting consumption patterns and increasing humanitarian solidarity. This study uses a descriptive qualitative method to determine the positive and negative aspects of the petition to boycott Israeli products.
OPTIMALISASI HARGA POKOK PENJUALAN UNTUK MENENTUKAN HARGA JUAL YANG KOMPETITIF PADA UMKM KUE BASAH Indah Lia Puspita; Rafly Anggara; Rahmawati Rahmawati; Wahyu Rianizar
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i2.12899

Abstract

ABSTRACT Determining an appropriate selling price remains a major challenge for many micro, small, and medium enterprises (MSMEs) producing traditional wet cakes because the calculation of the cost of goods sold (COGS) has not yet been based on a comprehensive identification of all production cost components. As a result, pricing decisions are often driven by customary practices and prevailing market prices rather than by accurate cost information. This community service program introduced a mentoring model based on the partner's actual production data through the implementation of the full costing method to strengthen the partner’s capacity to calculate COGS and establish more rational selling prices. The program began with observations and interviews to identify existing cost management practices, followed by hands-on assistance in preparing COGS calculations, simulation exercises using the partner’s production data, and reflective discussions for evaluation. The results demonstrated that the partner was able to identify raw material costs, direct labor costs, and production overhead costs in a more systematic manner. The simulation produced a total production cost of IDR 450,000 for 100 units, resulting in a COGS of IDR 4,500 per unit and a recommended selling price of approximately IDR 6,000 per unit. Beyond producing a more structured cost calculation, the mentoring process enhanced the partner’s understanding of the importance of cost recording as a foundation for business decision-making. These findings indicate that mentoring based on actual production data offers a practical approach to improving cost management and supporting more accurate pricing decisions among MSMEs. ABSTRAK Ketepatan penentuan harga jual masih menjadi tantangan bagi banyak UMKM kue basah karena perhitungan harga pokok penjualan (HPP) belum sepenuhnya didasarkan pada identifikasi seluruh komponen biaya produksi. Kondisi tersebut menyebabkan keputusan penetapan harga lebih sering mengacu pada kebiasaan maupun harga pasar dibandingkan informasi biaya yang aktual. Melalui kegiatan pengabdian kepada masyarakat ini, dikembangkan pendampingan berbasis data produksi riil dengan penerapan metode full costing untuk memperkuat kemampuan mitra dalam menyusun HPP dan menetapkan harga jual secara lebih rasional. Pendampingan diawali dengan identifikasi kondisi pengelolaan biaya melalui observasi dan wawancara, kemudian dilanjutkan dengan praktik penyusunan HPP, simulasi perhitungan menggunakan data usaha mitra, serta evaluasi melalui diskusi reflektif. Hasil kegiatan menunjukkan bahwa mitra mampu mengidentifikasi biaya bahan baku, tenaga kerja langsung, dan biaya overhead produksi secara lebih sistematis. Simulasi menghasilkan total biaya produksi sebesar Rp450.000 untuk 100 unit produk dengan HPP sebesar Rp4.500 per unit dan rekomendasi harga jual sekitar Rp6.000 per unit. Selain menghasilkan perhitungan biaya yang lebih terstruktur, pendampingan berbasis data produksi riil juga memperkuat pemahaman mitra mengenai pentingnya pencatatan biaya sebagai dasar pengambilan keputusan usaha. Pendekatan tersebut menunjukkan potensi sebagai model pendampingan yang aplikatif untuk mendukung pengelolaan biaya dan meningkatkan ketepatan penetapan harga jual pada UMKM.
Co-Authors A. K. Yohanson afif, muhammad faris Ahmat Yahya Alansori, Apip Amelia Larasati Anggi Chandraini Aodina Latifah Khulsum Awan, Juni Aza Azlina Md Kassim Azzis, Muhammad Fahmi Cahyanti, Tri Chandra Hakiki Chatarina Umbul Wahyuni Citrawati Jatiningrum Dela Safitri Dini Mayaswari Dwi Adinda Eka Sariningsih Erlis Yurnita Filiya Wulandari hakiki, candra Hardini Ariningrum Hardini Ariningrum Iing Lukman Indah Susanti Indah Yuning Tias Jihan Nayla Mazidah Kusmiati Kusmiati Kusmiati Kusmiati Kusnadi Kusnadi Kusnadi Kusnadi Kusnadi, - Lestari Wuryanti lestari, lesti lin Ahmad Zarkasi Maharani, Yustika Muhammad Faris Afif Muhammad Luthfi Muhammad Luthfi Nopiyanti, Devi Novrilia Putri Nur Alif Khairila Al Ahmad Adha octavia, dika Putri Dhia Fairuz Rafly Anggara Rahmawati Rahmawati Ramadhani, Yoga Adit ratna sari Restiono, Nanang Riska Putri Sabrina Ritali Evi Mudrikah Roiyah, Roiyah Sari, Ria Satria Abadi Septi Listiawati Silva Nadia Siti Maryam Siti Nurjannah Sularni Sularni Sularni, Sularni Sulistya, Novi Tina Setia Wati Dewi Tri Wulan Mayasari Wahyu Rianizar Wava Anisa Winda Juliandari Yohanson, A. K. Zikrina Apdola