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Entrepreneurship Counseling Seminar, Basic, Bookkeeping Management Training For SMEs, And A Cooking Competition For PKK Women In Mojoasem Village Kec. Sidayu Sari, Rafika; Meiriasari, Vhika
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3041

Abstract

From January 19 to April 15, 2018, Muhammadiyah Gresik University hosted the Real Work Lecture (KKN) for 2018. The Mojoasem Village in the Sidayu District of the Gresik Regency was one of the locations where KKN operations were conducted. Students in the accounting studies program participate in excellent employment programs, such as the Basic Bookkeeping Management Training at UKM and the Mojoasem Village Cooking Competition and Entrepreneurship Counseling Seminar for PKK Women. A company unit's financial transactions are recorded, grouped, and summarized to create financial reports. Leverage money may be viewed as a management tool for businesses when making decisions. External parties can also determine the state and working hours of a business unit based on the relevant exchange rate laporan. Laporan keuagan walau hanya pembukuan sederhana pada usaha kecil menengah (UKM), terapat penting di suatu unit usaha. During this time, we also have other work programs. Nevertheless, many of the pendampingan pembukuan Desa Mojoasem activities aim to support UKM employees in their motivation and to help them manage their finances in a way that is fair and compliant with established standards of accountability. In order to complete this task, Mojoasem Village will receive an introduction of basic accounting bookkeeping and financial management practices. In order to encourage innovation and increase PKK women's excitement for successful enterprise, we also run culinary competitions and counseling on entrepreneurship workshops. The students in the study program for accounting executed the scheduled tasks with efficiency and success. Everyone involved hopes that this project will assist Mojoasem Village become even better, particularly in the village's economy. As accounting students at Muhammadiyah University of Gresik's Faculty of Economics & Business, we are supported by students from different majors into one 4 Thematic KKN Group Team with the hopes that Mojoasem Village will get better.
Model Relationship Between Performance Criteria And The Most Significant Accounting Of Value-Based Criteria : Economic Added Value (EVA) Sari, Rafika; Meiriasari, Vhika
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3044

Abstract

Monetary patrons make informed decisions by assessing positive pointers that an association could show from this point forward, rather than relying altogether upon its evident execution. Consequently, this assessment plans to explore the relationship between execution norms and the main worth based estimation: Monetary Added Worth (EVA). Besides, it investigates what future EVA values mean for a bank's overall worth. The audit uses Board Data Examination and OLS Backslide models to assess the backslide condition. The audit separated data from ten banks in the BIST Banks Rundown spreading over the period from 2011 to 2020. In this manner, the Monetary Added Worth (EVA) measures were changed into standardized EVA (SEVA) by parceling EVA by full scale assets. The eventual outcomes of the Standard Least Squares (OLS) backslide assessment showed that the model's illustrative power for the SEVA variable was 71.92%. Extraordinarily, three variables showed positive associations with SEVA: benefit per share (EPS) and TOBINQ at a significance level of 1%, as well as the improvement speed of cost to-bargains at a significance level of 10%. Concerning Board Data Assessment, the SEVA variable showed an illustrative power of 72.14%, with a basic relationship saw among SEVA and the EPS and TOBINQ measures at the 1% significance level. Observational revelations recommend that including future SEVA as a mediator for bank regard holds responsibility, and it is recognized that the SEVA variable can go about as an intermediary measure for bank regard. Concerning Board Data Examination, the SEVA variable displayed a sensible power of 72.14%. Very, its relationship with the pay per share (EPS) and TOBINQ models was seen as immense at the 1% significance level. Careful assessments suggest that the model, which involves future SEVA as a middle person for bank regard, holds ensure. It is recognized that the SEVA variable can go about as a substitute measure for bank regard.
PENDAMPINGAN PEMBUATAN DESIGN, LOGO KEMASAN SUSU KEDELAI SERTA PEMASARAN MELALUI MEDIA SOSIAL Putri, Indria; Akbar, Junior; Sabila, Nadia; Azzahirah, Diyanah Fitri; Afriyani, Fauziah; Meiriasari, Vhika; Ratu, Mutiara Kemala
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22927

Abstract

Desa Alai Selatan ini terletak di dataran rendah yang jauh dari pengunungan dan laut sehingga mayoritas masyarakatnya bekerja sebagai petani. Produk susu kedelai merupakan usaha rumahan yang dibuat oleh ibu rumah tangga untuk mengisi waktu luangnya. Produk susu kedelai ini jual di sekitar daerah Alai dan Alai Selatan dan juga sekitarnya. Pelaku usaha juga menerima pesanan melalui media sosial seperti pesan di WA. Pemesan juga bisa melakukan permintaan untuk rasa dari susu kedelai. Metode yang digunakan adalah pendampingan personal terhadap pelaku usaha rumahan. Hasil dari program kerja kami yaitu design yang kami buat sediri dari aplikasi Canva karena aplikasi tersebut sangat mudah dipahami jika diajarkan kepada masyarakat dan tidak memerlukan biaya untuk membuatnya. Untuk logo dan merek susu kedelai “Nabilasarah” disarankan langsung oleh pemilik usaha. Serta hasil pemdampingan pemasaran melalui media sosial adalah membuatkan akun Instagram.
PENGARUH PERATURAN PERPAJAKAN, SANKSI PERPAJAKAN, DAN PENERAPAN E-TAX TERHADAP KEPATUHAN WAJIB PAJAK Rahmahtullah, Rafifa; Hertati, Lesi; Meiriasari, Vhika
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.26827

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui kepatuhan wajib pajak restoran yang terdiri dari beberapa pengaruh seperti Peraturan Perpajakan, Sanksi Perpajakan, dan Penerapan E-tax. Data yang digunakan pada penelitian ini merupakan data primer yang didapat dari kuesioner yang disebarkan melalui angket atau kertas. Objek pada penelitian ini adalah Restoran di Kecamatan Ilir Barat I, Kota Palembang, Sebanyak 54 Restoran yang menjadi Populasi dalam penelitian. Penentuan Sample ditentukan berdasarkan dengan menggunakan rumus slovin. Data yang diperoleh dari kuesioner diolah dengan menggunakan program SPSS dengan analisis regresi linier berganda. Hasil Penelitian menunjukkan bahwa: (1) Peraturan Perpajakan, Sanksi Perpajakan, dan Penerapan E-tax secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Restoran di Kecamatan Ilir Barat I, Kota Palembang dan (2) Peraturan Perpajakan, Sanksi Parpajakan, dan Penerapan E-tax secara simultan berpengaruh terhadap Kepatuhan Wajib Pajak Restoran di Kecamatan Ilir Barat I, Kota Palembang.
PELATIHAN DAN PENDAMPINGAN KONSEP DASAR PERENCANAAN KEUANGAN PRIBADI Emilda, Emilda; Ratu, Mutiara Kemala; Meiriasari, Vhika
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.19758

Abstract

ABSTRAKPentingnya pengetahuan terkait konsep perencanaan keuangan pribadi dalam melalukan pengelolaan keuangan, maka perlu dilakukan pelatihan dan pendampingan konsep dasar perencanaan keuangan pribadi. Tujuan kegiatan pengabdian ini adalah untuk memberikan pengetahuan dan keterampilan terkait konsep dasar perencanaan keuangan dan menganalisa kondisi kesehatan keuangan sebagai umpan balik (feed back) atas hasil yang telah dicapai dan sangat membantu dalam pengelolaan keuangan pribadi. Kegiatan ini menggunakan metode pelatihan dan pendampingan. Peserta dalam kegiatan ini adalah pegawai puskesmas sebanyak 6 orang yang sebagian besar merupakan tenaga kesehatan dan 1 orang merupakan staf administrasi. Hasil pelaksanaan menunjukkan bahwa kegiatan ini dapat meningkatkan pengetahuan terkait konsep perencanaan keuangan pribadi, hal ini terlihat dari peserta dapat menjawab dengan benar soal post – test. Selain itu, peserta memahami bagaimana membuat laporan keuangan pribadi, menghitung rasio keuangan pribadi, menganalisa keuangan, mengevaluasi kekuatan dan kelemahan keuangan yang dapat berguna untuk membuat perencanaan dan pengelolaan keuangan pribadi. Kata Kunci: perencanaan keuangan pribadi; analisa keuangan pribadi; pengelolaan keuangan pribadi. ABSTRACTThe importance of knowledge regarding the concept of personal financial planning in carrying out financial management, it is necessary to carry out training and mentoring on the basic concepts of personal financial planning. The aim of this service activity is to provide knowledge and skills related to basic financial planning concepts and analyze financial health conditions as feedback on the results that have been achieved and is very helpful in managing personal finances. This activity uses training and mentoring methods. Participants in this activity were 6 community health center employees, most of whom were health workers and 1 person was administrative staff. The results of the implementation show that this activity can increase knowledge regarding the concept of personal financial planning, this can be seen from the participants being able to answer the post-test questions correctly. In addition, participants understand how to make personal financial reports, calculate personal financial ratios, analyze finances, evaluate financial strengths and weaknesses which can be useful for planning and managing personal finances. Keywords: personal financial planning; personal financial analysis; personal financial management.
PENGEMBANGAN SUMBER DAYA MANUSIA DENGAN MEMANFAATKAN OLAHAN UBI JALAR GUNA MENINGKATKAN PEREKONOMIAN MASYARAKAT DESA ALAI SELATAN KABUPATEN MUARA ENIM Febriansyah, Pebi; Afriyani, Fauziah; Meiriasari, Vhika; Ratu, Mutiara Kemala
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.17277

Abstract

ABSTRAKSumber daya manusia mempunyai peranan cukup penting bagi kehidupan. SDM ini berperan dalam pembentukan peradaban kehidupan manusia, sehingga setiap budaya dan etnis memiliki konsepsi dan pandangan dunia tersendiri tentang penguasaan dan pengelolaan dari sumber daya alam. Desa Alai Selatan Kabupaten Muara Enim merupan salah satu desa yang mana Sumber Daya Alam yang dihasilkan di Desa ini sangat melimpah, akan tetapi belum sepenuhnya dimanfaatkan oleh masyarakat karena kurangnya edukasi mengenai pengembangan SDM yang ada, sehingga perlu adanya bimbingan atau pendampingan kepada masyarakat untuk memanfaatkan potensi yang ada. Salah satunya dengan memanfaatkan produk tanaman ubi jalar yang dibuat menjadi sebuah makanan dan memiliki ciri khas tersendiri yang tidak pernah dibuat oleh orang lain, sehingga memiliki nilai jual yang tinggi. Tulisan ini berusaha memaparkan bagaimana perkembangan dan permasalahan/ tantangan yang dihadapi UMKM yang ada di Desa Alai selatan serta beberapa pemikiran strategi dalam rangka memberdayakan sektor ekonomi Usaha Mikro Kecil dan Menengah (UMKM) khususnya dengan memanfaatkan SDA yang ada seperti olahan ubi jalar yang menjadi salah satu mata pencarian sebagian besar masyarakat di Desa Alai Selatan. Kegiatan pengabdian masyarakat ini menggunakan metode pelatihan secara lansung kepada masyarakat di Desa Alai Selatan khususnya yang bertekun di bidang UMKM olahan ubi jalar. Kata kunci: sumber daya manusia; olahan ubi jalar; UMKM ABSTRACTHuman resources have an important role for human life. These human resources play a role in the formation of civilization of human life, so that every culture and ethnicity has its own conception and worldview regarding the control and management of natural resources. Alai Selatan Village, Muara Enim Regency is one of the villages where the natural resources produced in this village are very abundant, but the community has not fully utilized it because of a lack of education regarding the development of existing human resources, so there is a need for guidance or assistance to the community to take advantage of their potential. which exists. One of them is by utilizing sweet potato plant products which are made into food and have their own characteristics that have never been made by other people, so they have a high selling value. This paper attempts to explain how the developments and problems/challenges faced by MSMEs in South Alai Village as well as some strategic thoughts in order to empower the economic sector of Micro, Small and Medium Enterprises (MSMEs), especially by utilizing existing natural resources such as processed sweet potatoes which are one of the the livelihood of most of the people in South Alai Village. This community service activity uses the training method directly to the community in South Alai Village, especially those who are devoted to MSME processing of sweet potatoes. Keywords: human resources; sweet potato processing; MSMEs
Program Penguatan Literasi Keuangan bagi Pengurus Koperasi untuk Mendorong Keberlanjutan Usaha Anggota Meiriasari, Vhika; Pebriani, Reny Aziatul; Aziatul Pebriani, Reny
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/xntdc174

Abstract

Koperasi Merah Putih di Desa Rejodadi mengalami stagnasi operasional selama beberapa tahun akibat rendahnya literasi keuangan pengurus, ketiadaan sistem pembukuan, dan lemahnya tata kelola. Program pengabdian masyarakat ini bertujuan memperkuat literasi keuangan pengurus sebagai fondasi reaktivasi koperasi dan keberlanjutan usaha anggota. Metode yang digunakan adalah pendekatan pemberdayaan partisipatif melalui pelatihan teknis, simulasi pembukuan, dan penyusunan SOP tata kelola. Hasil evaluasi melalui pre-test dan post-test menunjukkan peningkatan signifikan pada pemahaman literasi keuangan pengurus dari rata-rata 30–40% menjadi 80–90%. Sebanyak lima orang pengurus kini memiliki kompetensi teknis dalam menyusun laporan keuangan sederhana, dengan satu operator khusus yang terlatih mengelola sistem digital berbasis Excel. Capaian program mencakup ketersediaan buku kas harian, laporan arus kas bulanan, dan rekapitulasi simpanan anggota yang sebelumnya tidak terdokumentasi. Selain peningkatan kapasitas internal, program ini berhasil memulihkan kepercayaan publik yang dibuktikan dengan adanya 27 warga yang menyatakan minat kembali menjadi anggota aktif. Keberhasilan reaktivasi ini juga didukung dengan terbentuknya dokumen SOP simpan pinjam dan struktur organisasi yang jelas. Program ini menyimpulkan bahwa penguatan literasi keuangan sebesar 50% secara efektif mampu mengubah status koperasi dari tidak berjalan menjadi siap beroperasi kembali. Fondasi kelembagaan yang kuat ini membuka peluang besar bagi penguatan ekonomi lokal berbasis koperasi di Desa Rejodadi. Financial Literacy Strengthening Program for Cooperative Administrators to Encourage Members' Business Sustainability Abstract The Merah Putih Cooperative in Rejodadi Village has experienced operational stagnation for several years due to low financial literacy among its administrators, the absence of an accounting system, and weak governance. This community service program aims to strengthen the financial literacy of administrators as a foundation for reactivating the cooperative and ensuring the sustainability of its members' businesses. The method used is a participatory empowerment approach through technical training, bookkeeping simulations, and the development of governance SOPs. Evaluation results through pre-tests and post-tests show a significant increase in the managers' understanding of financial literacy from an average of 30-40% to 80-90%. Five administrators now have the technical competence to compile simple financial reports, with one specially trained operator managing an Excel-based digital system. The program's achievements include the availability of daily cash books, monthly cash flow reports, and a recapitulation of member deposits that were previously undocumented. In addition to improving internal capacity, the program succeeded in restoring public trust, as evidenced by 27 residents expressing interest in becoming active members again. The success of this reactivation was also supported by the creation of loan and savings SOP documents and a clear organizational structure. The program concluded that a 50% increase in financial literacy was effective in changing the status of the cooperative from non-operational to ready to resume operations. This strong institutional foundation opens up great opportunities for strengthening the cooperative-based local economy in Rejodadi Village.
The Influence of Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Digital Payment on Taxpayer Compliance of Florist Flower Board Businesses in Palembang City. Agnesia, Meliza Audry; Putri, Andini Utari; Meiriasari, Vhika
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3670

Abstract

This research is a quantitative research conducted on florist flower board business actors in Palembang City. This study aims to analyze the influence of tax knowledge, taxpayer awareness, tax sanctions and digital payments on taxpayer compliance of florist flower board businesses in Palembang City. This study uses primary data through a Likert scale questionnaire involving 83 respondents. This study processes the data with the help of SPSS software. The results of this study indicate that: (a) tax knowledge has a positive and significant effect on the level of taxpayer compliance. (b) taxpayer awareness has a positive and significant effect on the level of taxpayer compliance. (c) tax sanctions have a positive and significant effect on the level of taxpayer compliance. (d) digital payments have a positive and significant effect on the level of taxpayer compliance. Based on the results of the study, it can be concluded that efforts to increase taxpayer compliance can be done by increasing understanding in the field of taxation, increasing taxpayer awareness, implementing tax sanctions effectively, and optimizing the use of digital-based tax payment systems.