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All Journal Jurnal Riset Akuntansi dan Keuangan KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Warta LPM
Hutauruk, Martinus Robert
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences

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Dampak Situasi Sebelum dan Sesudah Pandemi COVID-19 Terhadap Volatilitas Harga Saham LQ45 Hutauruk, Martinus Robert
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.32037

Abstract

The study aims to investigate the effect before and after the COVID-19 pandemic on the share price of LQ45 on the Indonesia Stock Exchange in 2019 and 2020. This study uses share price data from 45 companies listed in the LQ45 stock group on the Indonesia Stock Exchange. Data were analyzed using IBM SPSS Version 26 with a paired sample difference test model (compare means paired-samples t-test). This study found that before and after the COVID-19 pandemic had a positive and insignificant effect on the LQ45 share price on the Indonesia Stock Exchange. Companies with core mining businesses experienced the highest price increase after the pandemic or reached a 47.26 percent increase, while companies in the property sector did not experience an increase or decrease. Companies in the clothing and equipment retail sector experienced the highest decline reaching -67.93 percent after the pandemic.Keywords.The COVID-19 Pandemic;Stock Price;IDX-LQ45;Investment
Pendampingan Perancangan Tata Letak Produksi Kue dengan Pendekatan Activity Relationship Chart di Kabupaten Gunung Kidul Yogyakarta Hutauruk, Martinus Robert
Warta LPM WARTA LPM, Vol. 27, No. 1, Maret 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v27i1.3058

Abstract

Hapsari Cookies is a Small and Medium Enterprise (SMEs) that specialises in producing peanut cookies using home industry methods. The company is progressively transitioning into self-sufficient production. This SMEs employs a significant workforce, and the primary source of peanuts as raw material is the local community surrounding the business premises. Efficient management is crucial for enhancing business empowerment. Hapsari cookies benefits from a strategically positioned business site, complemented by a proficient workforce, advanced machinery, and necessary equipment. However, it has not yet implemented an improved manufacturing operating layout system, which has hindered its ability to optimise its business outcomes. Conversely, the product market has achieved the same magnitude as that of Java and Bali. This condition poses an indirect hindrance to operational procedures and business management. The objective of implementing this community service activity (PKM) is to facilitate the development of a novel and suitable factory layout. The client's cooperation (Hapsari Cookies) has resulted in the establishment of a new factory by using the ARC (Activity Relationship Chart)relationship diagram model, as indicated in this PKM activity. It has the capability to enhance the efficiency and effectiveness of corporate operations, hence maximising business performance.
Systematic Literature Review (SLR) : Dampak Financial Technology dan Literasi Keuangan pada Kinerja Keuangan Usaha Mikro Kecil Menengah di Kalimantan Timur Muhammad Astri Yulidar Abbas; Hutauruk, Martinus Robert; Sri Wahyuti; Siti Maulina; Putri Indardaini
MAMEN: Jurnal Manajemen Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i3.5859

Abstract

This study aims to analyze the impact of the use of financial technology (fintech) and financial literacy on the financial performance of micro, small, and medium enterprises (MSMEs) in East Kalimantan. Micro, Small, and Medium Enterprises (MSMEs) in East Kalimantan have an important role in supporting the regional economy, especially in supporting the acceleration of the development of the Indonesian Capital City (IKN). However, MSMEs face various challenges in improving their efficiency and financial performance. Empirically, research shows that MSMEs that adopt fintech experience increased access to financing and efficiency of financial transactions. Using the Systematic Literature Review (SLR) approach, this study integrates findings from various relevant previous studies to identify the relationship between fintech, financial literacy, and MSME performance. Fintech has been shown to provide wider and more efficient access to financing, while financial literacy allows MSMEs to manage their finances better. This study also explores secondary data on the level of fintech adoption and financial literacy in East Kalimantan to provide in-depth local context. The results of the study are expected to contribute to the development of policies that support the digital transformation of MSMEs and increase the competitiveness of the local economy in the digital era.
Standarisasi Biaya Produksi Kue Pada Usaha Kecil dan Menengah Di Kabupaten Bantul Yogyakarta Hutauruk, Martinus Robert
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4436

Abstract

The Hapsari Jaya Small, and Medium Enterprise (SMEs) entity, located in Bantiul Regency, Yogyakarta, is growing rapidly in the home industry of various wet cakes. Hapsari Jaya has a superior product, the Macaroni Schotel cake, which dominates all types of damp cake production. As daily business operations continue, Hapsari Jaya still needs to have standardized production costs for its products, considering that it still uses a traditional management system, which has always been believed to be easier and faster. Hapsari Jaya experienced quite a lot of difficulty in standardizing the actual production costs for its wet cake products, so it also needed help in determining the cost of goods sold and a fair selling price to its customers and anticipating competition with competitors in the same business. This activity aims to assist in standardizing the production cost of Hapsari Jaya's superior wet cakes. The results of assistance in determining the cost of production in community service activities found a formula for standardizing production costs for Macroni Scouthel cake variants (raw material costs, direct labor, and factory overhead costs). So, it can be concluded that Hapsari Jaya has been able to determine the standardization of its production costs and the selling price level with the desired margin perception, making it easier to control its business in the future.
Peningkatan Pemahaman Perpajakan Orang Pribadi Di Kutai Kartanegara Kecamatan Sangasanga Firmansyah, Firmansyah; Hutauruk, Martinus Robert; Layli, Meutia; Aidil, Norliani Rissa; Patul, Nur
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.6820

Abstract

Pajak adalah kontribusi wajib warga negara dan badan usaha kepada negara berdasarkan ketentuan perundang-undangan, yang digunakan untuk mendanai pembangunan dan kesejahteraan masyarakat tanpa imbalan langsung. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kesadaran wajib pajak orang pribadi di Kecamatan Sangasanga, Kutai Kartanegara, agar memahami kewajiban perpajakan secara komprehensif. Melalui sosialisasi, peserta diajarkan cara menghitung, membayar, dan melaporkan SPT Tahunan secara akurat dan tepat waktu sesuai ketentuan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya kepatuhan pajak, dengan mayoritas telah mulai memenuhi kewajiban pelaporan mereka. Pemahaman yang baik tentang perpajakan tidak hanya mendorong kesadaran hukum, tetapi juga berkontribusi pada penerimaan negara yang berkelanjutan. Dengan demikian, kegiatan ini tidak hanya bermanfaat bagi wajib pajak secara individu, tetapi juga mendukung sistem perpajakan nasional yang sehat dan transparan. Diharapkan, upaya ini dapat terus dikembangkan untuk menjangkau lebih banyak masyarakat dan meningkatkan kepatuhan pajak di wilayah lainnya.
Sosialisasi Perpajakan Pengembangan UMKM Untuk Meningkatkan Daya Saing Pasar Di Kota Samarinda Firmansyah; Hutauruk, Martinus Robert; Yanti, Novi; Yunan, Nadiya; Oktawiranti; Layli, Meutia; Rahyu, Lia Novi Nur; Priyatin, Tika Dwi
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/1gh5zc16

Abstract

Pajak merupakan kewajiban yang harus dipenuhi oleh individu maupun badan usaha kepada negara berdasarkan peraturan yang berlaku. Sifatnya yang memaksa membuat pembayaran pajak tidak memberikan keuntungan langsung bagi pembayar, tetapi hasilnya digunakan oleh pemerintah untuk membiayai berbagai kebutuhan negara guna meningkatkan kesejahteraan masyarakat. Tujuan diselenggarakannya kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pemahaman kewajiban perpajakan orang pribadi UMKM pada mahasiswa Universitas Widya Gama Mahakam samarinda. Peserta dalam kegiatan sosialisasi ini yaitu mahasiswa yang diantaranya memiliki usaha UMKM. Adanya sosialisai diharapkan wajib pajak UMKM dapat mengetahui obyek pajaknya dapat melaporkan menghitung, membayar, dan melaporkan SPT Tahunannya dengan benar, lengkap, jelas, dan tepat waktu tanpa adanya sanksi administrasi oleh direktorat jendral pajak
Co-Authors Aditya Rahman Agus Riyanto Aidil, Norliani Rissa Fachry Abda El Rahman Firmansyah Firmansyah Firmansyah Lisda Amara Dewi Lodzviana Saputri, Eka M. Astri Yulidar Abbas Meutia Layli Muhammad Hasyir Muqaffi Nadiya Yunan Nurwijayanti Oktawiranti Pardede, Pantas Pangondian Patul, Nur Priyatin, Tika Dwi Putri Indardaini Rahyu, Lia Novi Nur Siti Maulina Siti Rohmah Sri Wahyuti Yunan, Nadiya Yunan, Nadya