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All Journal Jurnal Riset Akuntansi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Pengabdian UntukMu NegeRI Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Majalah Ilmiah Warta Dharmawangsa JURNAL ILMIAH SIMANTEK Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Journal of Social Responsibility Projects by Higher Education Forum Jurnal ABDIMAS Budi Darma Indonesian Journal of Business Analytics (IJBA) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Masyarakat Inovasi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Jurnal Akuntansi dan Keuangan West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economics and Management Scientica: Jurnal Ilmiah Sains dan Teknologi Journal of Macroeconomics and Social Development Riset Akuntansi dan Keuangan Indonesia Journal of Community Empowerment Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam
Yuni Shara
Universitas Muslim Nusantara Al Washliyah
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Optimalisasi Keuntungan Usaha Mikro Melalui Penerapan Sistem Biaya Produksi yang Tepat dan Akurat Akmal, Oktafiana; Shara, Yuni; Syahrizal, Muhammad
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i2.2663

Abstract

This community service activity was carried out to address the problem of weak financial management and inaccurate production cost calculation among micro-entrepreneurs, particularly tofu producers in Kampung Tahu Binjai, Binjai City, North Sumatra. Most business owners lacked structured cost recording systems, causing product pricing to rely on intuition rather than accurate cost analysis. Such conditions resulted in operational inefficiencies and reduced profit margins. The main objective of this activity was to strengthen the financial literacy and managerial capacity of MSME actors through integrated training, which included cost of goods manufactured (COGM) calculation using the full costing method, preparation of simple income statements, and the adoption of digital financial recordkeeping. The approach consisted of initial observation, practice-based training, intensive mentoring, and post-activity evaluation to ensure behavioral change and real implementation in the field. A total of 20 tofu producers participated in this program, most of whom had basic educational backgrounds and had never implemented formal accounting systems. The evaluation showed a significant increase in participants’ understanding of fixed and variable costs, COGM computation, and financial reporting. The level of understanding rose from 10% before training to 85–90% afterward, with a participant satisfaction rate of 90%. Moreover, most participants began using simple digital bookkeeping based on spreadsheet applications. Beyond technical skills, this program also fostered awareness of financial discipline, the separation between personal and business finances, and the strategic use of financial statements for decision-making and credit access. The results demonstrate that a literacy-based, practice-oriented, and digitally supported training model can improve the efficiency, transparency, and profitability of microenterprises. This approach can be replicated as a community-based MSME empowerment model to promote sustainable local economic growth and strengthen financial resilience among small-scale food producers in Indonesia.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Bank Syariah di Malaysia Tahun 2019-2022 Shara, Yuni; Kholis, Azizul; Ikhsan, Arfan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2281

Abstract

This study aims to investigate the effect of Intellectual Capital on the financial performance of Islamic banks in Malaysia during the period 2019-2022. This research method uses a quantitative approach by collecting data from the annual financial statements of Islamic banks in Malaysia during the study period. Intellectual Capital is measured by Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency. Financial performance is measured by ROA (Return on Assets). The data analysis technique uses Partial Least Square (PLS). The sample was selected based on purposive sampling and there were 13 Islamic Banks for 4 years. The results showed that intellectual capital has a positive and significant effect on financial performance. This finding indicates that the management and development of intellectual capital, such as efficient use of capital, improving employee skills, and strengthening organizational infrastructure, contribute positively to the financial performance of Islamic banks in Malaysia. The practical implication of this study is that the management of Islamic banks should pay special attention to the management of their intellectual capital as part of the strategy to improve ROA. Investment in intellectual capital development can generate long-term benefits for Islamic banks, especially in the face of intensifying competition in the banking industry.
Penanaman Pohon sebagai Edukasi Publik untuk Pelestarian Lingkungan Shara, Yuni; Arif, Anggia; Nugroho, Ngajudin; Syahrizal, Muhammad
Jurnal Pengabdian Masyarakat Inovasi Vol. 4 No. 1 (2025): February 2025
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v4i1.787

Abstract

Land degradation and global climate change represent serious environmental challenges that require collaborative responses from various stakeholders. This community service program aims to mitigate the impacts of environmental damage through the concrete action of tree planting while providing comprehensive public education within the Faculty of Agriculture, Universitas Islam Sumatera Utara. The implementation method utilized a participatory approach involving 62 students from Politeknik Cendana, academic staff, local communities, and partners from national and international universities. The stages of the activity began with the identification of critical land, the selection of adaptive shade and productive tree species, followed by silvicultural technique workshops and a synchronized planting action. The results of this program led to the successful planting of 1,000 tree seedlings in areas experiencing land degradation, which is projected to increase green cover and improve the micro-climate within the campus environment. Beyond the physical impact, evaluations showed a significant increase in ecological awareness and practical environmental management skills among participants. The international synergy in this activity successfully broadened participants' perspectives on global responsibility for maintaining Earth's sustainability. The success of this program reinforces that the integration of field action and public education can create an effective and sustainable environmental conservation model. The implications of this activity emphasize the importance of using digital-based monitoring technology to ensure future tree survival rates. As a successful service model, this program is expected to be replicated in other regions by strengthening multilateral collaborations between academia, the private sector, and the government to achieve broader and more massive environmental impacts.
Global Research Trends in Financial Reporting Quality – A Bibliometric Analysis of Scopus Publications 2000–2024 di Indonesia Judijanto, Loso; Kaswoto, Junet; Rays, Muh.; Akmal, Oktafiana; Shara, Yuni
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3170

Abstract

Penelitian ini bertujuan untuk memetakan dan menganalisis perkembangan riset global mengenai financial reporting quality melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks Scopus selama periode 2000–2024. Dengan menggunakan metode bibliometrik kuantitatif dan teknik pemetaan sains, studi ini menganalisis pola pertumbuhan publikasi, struktur tematik, kolaborasi penulis dan institusi, serta jejaring kolaborasi antarnegara. Data dianalisis menggunakan perangkat lunak VOSviewer untuk menghasilkan visualisasi jaringan, overlay temporal, dan peta densitas. Hasil penelitian menunjukkan bahwa riset kualitas pelaporan keuangan pada awalnya didominasi oleh tema-tema teknis dan normatif seperti earnings management, audit quality, dan adopsi IFRS. Namun, seiring waktu, literatur berkembang menuju pendekatan yang lebih integratif dengan memasukkan isu keberlanjutan, manajemen kualitas, serta dimensi sosial dan perilaku. Analisis kolaborasi mengungkapkan bahwa produksi pengetahuan masih terpusat pada negara dan institusi tertentu, meskipun partisipasi negara berkembang menunjukkan tren peningkatan. Secara keseluruhan, studi ini memberikan gambaran komprehensif mengenai evolusi intelektual riset financial reporting quality dan menawarkan implikasi penting bagi pengembangan agenda penelitian masa depan yang lebih kolaboratif, multidimensional, dan relevan secara global.
Penempatan Green Point Sebagai Edukasi Publik Dalam Pembuangan Sampah Ongah, Harun; Shara, Yuni
Jurnal Pengabdian Masyarakat Inovasi Vol. 4 No. 1 (2025): February 2025
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v4i1.803

Abstract

Indonesia's rapid population growth has led to an increase in waste volume, yet only 63.3% is adequately managed. A primary obstacle in waste management is the low level of public literacy and limited access to sorting facilities. This community service project aims to enhance public education and facilitate inorganic waste disposal through the implementation of Green Points. The method involved a strategic collaboration between academics, PT Bank Central Asia Tbk. (BCA), and the Buddhist Tzu Chi Foundation Indonesia, Medan Branch. Facilities were strategically placed across three of BCA’s largest branches in Medan in 2020, 2021, and 2024, complemented by socialization sessions for nearly 100 employees. The results indicate a significant increase in participants' awareness and understanding regarding the importance of waste segregation at the source. The presence of Green Points as a visual education medium successfully transformed waste disposal behavior in the corporate environment, as evidenced by the consistent volume of recycled materials collected. This program recommends replicating similar partnership models in other institutions to expand the impact of community-based waste management.
PENGUATAN LITERASI SMART ACCOUNTING DAN GREEN ACCOUNTING BAGI SANTRI DI YAYASAN DARUL MUTTAQIN MELALUI KOLABORASI INDONESIA-MALAYSIA Yuni Shara; Debbi Chyntia Ovami; Fismarini Fismarini; Masinta Junaidah; Sari Wulandari
Journal of Community Empowerment Vol 5, No 2 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v5i2.39536

Abstract

ABSTRAKPengabdian ini bertujuan memperkuat literasi smart accounting dan green accounting santri di Yayasan Darul Muttaqin, Deli Serdang. Permasalahan utama yang dihadapi mitra meliputi belum adanya pencatatan keuangan yang rutin pada unit usaha, belum adanya pencatatan dampak lingkungan  seperti volume limbah, efisiensi bahan baku, serta pemakaian air dan listrik serta belum mampunya santri dalam menghitung biaya produksi, menentukan harga jual, maupun mengoperasikan aplikasi digital. Kegiatan dilaksanakan pada 6 Februari 2026 dan dilanjutkan dengan pendampingan intensif, melalui kolaborasi internasional bersama mitra dari Malaysia. Pendekatan yang digunakan bersifat partisipatif, berbasis nilai-nilai Islam, dan berorientasi pada pemberdayaan. Pengumpulan data dilakukan melalui observasi, diskusi refleksi, dan wawancara. Hasil kegiatan menunjukkan bahwa santri telah mampu mengoperasikan aplikasi Google Spreadsheet untuk mencatat pemasukan, pengeluaran, stok, dan arus kas; mengidentifikasi serta mencatat indikator lingkungan meliputi sampah, minyak jelantah, air, dan listrik; mengolah limbah secara produktif; serta menyusun laporan terpadu smart-green accounting. Kolaborasi bersama mitra Malaysia turut memperkaya metode pelaksanaan melalui transfer praktik baik dari pesantren serumpun sekaligus membangun jejaring kemitraan yang berkelanjutan. Sebagai simpulan, penguatan kedua literasi secara simultan terbukti mampu menciptakan kemandirian ekonomi pesantren yang berkelanjutan dan ramah lingkungan.Kata kunci: Smart Accounting; Green Accounting; Literasi Santri; Pesantren Berkelanjutan; Kolaborasi Indonesia-Malaysia ABSTRACTThis community service activity aims to strengthen the literacy of smart accounting and green accounting among santri at Yayasan Darul Muttaqin, Deli Serdang. The main problems faced by the partner institution include the absence of routine financial recording in business units, the lack of environmental impact documentation such as waste volume, raw material efficiency, and water and electricity consumption  as well as the santri's limited ability to calculate production costs, determine selling prices, or operate digital applications. The activity was held on February 6, 2026, followed by intensive mentoring, carried out through international collaboration with a partner from Malaysia. The approach adopted was participatory, grounded in Islamic values, and oriented toward empowerment. Data were collected through observation, reflective discussions, and interviews. The results indicate that the santri were able to operate Google Spreadsheet to record income, expenses, inventory, and cash flow; identify and document environmental indicators including waste, used cooking oil, water, and electricity; productively process waste materials; and compile an integrated smart-green accounting report. Collaboration with the Malaysian partner further enriched the methodology through the transfer of best practices from kindred pesantren, while simultaneously establishing a sustainable partnership network. In conclusion, the simultaneous strengthening of both literacies has proven capable of fostering sustainable and environmentally responsible economic independence for the pesantren.Keywords: Smart Accounting; Green Accounting; Student Literacy; Sustainable Pesantren; Indonesia-Malaysia Collaboration.
Co-Authors Agustin, Kevin Akmal, Oktafiana Alfiyani , Yusnia Fitri Ali Djamhuri aliamin aliamin Alistraja Dison Silalahi Anggia Sari Lubis, Anggia Sari Anwari, Cici Muthia Ardhansyah Putra Hrp Arfan Ikhsan, Arfan Arif, Anggia Artika, Dela Ayu Sartika Pane Ayu Tifany Putri Azizul Kholis, Azizul Cici Ayu Wandira Dela Artika Dwi Saraswati Fatmawati Fatmawati Fismarini Fismarini Habra, Mhd Dani Haidir Haidir, Haidir Hidayat , Rahmat IRNA TRIANNUR LUBIS Judijanto, Loso Julianto Hutasuhut Junita Putri Rajana Harahap Kariaman Sinaga Kaswoto, Junet Khoirudin, Rifki Lilis Maryasih, Lilis Lismai Saroh M.Dhani Habra Malik, Abdul MARIA KRISTINA SITUMORANG Masinta Junaidah Muhammad Arfan Muhammad Syahrizal Ngajudin Nugroho Nila Lestari Novrys Suhardianto Nur Astri Sari Ongah, Harun Ovami, Debbi Chyntia Pane, Ayu Sartika Purwoko, Agus Putri Yunizars Rays, Muh. Rindhira Humairah Sari, Nur Astri Sinaga, Kariaman Siregar, Horia Sri Isnawati Sutarno Sutarno Tomy, Chairian Toni Hidayat Tsania Maulida Zefri Andika Andika