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All Journal Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Abdimas Universal Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement
Miswaty, Miswaty
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH TATA KELOLA PERUSAHAAN, KINERJA KEUANGAN DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA Miswaty, Miswaty; Thalia Prameswari, Mouza; Migang, Satriawaty; Sukimin, Sukimin
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.529

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan publik, dividend payout ratio, cash holdings dan risiko keuangan terhadap perataan laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel menggunakan metode purposive sampling dengan periode penelitian 2018 - 2021. Sampel yang diperoleh dari penelitian ini yaitu 40 perusahaan dari 98 populasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan metode analisis regresi linear berganda dengan menggunakan SPSS 25. Hasil dari penelitian menunjukkan bahwa dividend payout ratio dan risiko keuangan berpengaruh terhadap perataan laba. Sedangkan kepemilikan institusional kepemilikan publik, dan cash holdings tidak berpengaruh terhadap perataan laba.
Perbaikan Instalasi Air Bersih Gedung Sekretariat Lembaga Pemberdayaan Masyarakat Kelurahan Telaga Sari Miswaty, Miswaty; Widya, Widya
Abdimas Universal Vol. 7 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v7i1.486

Abstract

The community service activity in this article discusses efforts to improve clean water installation in the secretariat building of a community empowerment institution to enhance efficiency and service quality. Adequate clean water installation is crucial to support community empowerment activities but is often overlooked. Through infrastructure improvement and enhancement, this community services provides concrete solutions to address clean water supply issues in the secretariat building of the institution. The improvement method involves a comprehensive evaluation of the water pipe installation system, selection of HDPE pipe types, and appropriate implementation methods to minimize the potential for leaks. The application of this solution is expected to increase the availability and continuity of clean water, reduce maintenance burdens, and enhance water usage efficiency. The community service activity indicate that improving clean water installation in institutional buildings significantly enhances service quality and positively impacts the sustainability of community empowerment activities. These efforts align with sustainable development principles and can serve as a model for similar institutions to enhance basic infrastructure supporting community empowerment missions.
Pemberdayaan Wisata Bamboe Wanadesa melalui Praktek Keberlanjutan Miswaty, Miswaty; Ariani, Misna; Latumeten, Anna Anganita Theresia; Anugrah, Malik; Nabilla, Prety
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.580-585

Abstract

The Community Partnership Empowerment Program of the 2024 DRTPM grant runs for eight months starting from June 2024. Community partnership empowerment at Wisata Bamboe Wanadesa is carried out by a PKM team consisting of lecturers from Balikpapan University and two students. This PKM aims to help Wisata Bamboe Wanadesa manage its organization sustainably. Wisata Bamboe Wanadesa is located on Jalan Giri Rejo Km 15 RT.26, Karang Joang Village, Balikpapan Utara District, Balikpapan City, East Kalimantan Province. This tourist attraction is based on nature tourism with bamboo forests as its main icon and is surrounded by the Manggar reservoir in Balikpapan City. The Balikpapan University lecturer team provided sustainable tourism management training to members of the Bamboe Wanadesa tourism management in the form of socialization of waste sorting and processing waste into compost as well as training in processing bamboo leaves into cookies and bamboo leaf tea. The results of the community service activities showed that the members were very enthusiastic and actively discussed with the speakers. Eighty percent of the participants have understood the contents of the training material and followed up by practicing waste sorting and processing bamboo leaves into cookies and bamboo leaf tea.
PENGARUH TATA KELOLA PERUSAHAAN, KINERJA KEUANGAN DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA Miswaty, Miswaty; Thalia Prameswari, Mouza; Migang, Satriawaty; Sukimin, Sukimin
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.529

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan publik, dividend payout ratio, cash holdings dan risiko keuangan terhadap perataan laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel menggunakan metode purposive sampling dengan periode penelitian 2018 - 2021. Sampel yang diperoleh dari penelitian ini yaitu 40 perusahaan dari 98 populasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan metode analisis regresi linear berganda dengan menggunakan SPSS 25. Hasil dari penelitian menunjukkan bahwa dividend payout ratio dan risiko keuangan berpengaruh terhadap perataan laba. Sedangkan kepemilikan institusional kepemilikan publik, dan cash holdings tidak berpengaruh terhadap perataan laba.
PELATIHAN PEMBUKUAN UMKM: STUDI KASUS DI UMKM LA MALE KELURAHAN MENTAWIR PENAJAM PASER UTARA KALIMANATAN TIMUR Ariani, Misna; Tamara, Dwinda; Yuliani, Tutik; Miswaty, Miswaty; Arrywibowo , Imam; Lestari, Winda; Khudin Anam, Sholih; Hendrawan, Yudi; Husniyah, Husniyah; Zahro, Lutfiah
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 7 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v7i1.554

Abstract

Documenting of financial income and expenditure transactions, in accounting must be carried out by every company, both small, medium, and large-scale companies. The success of MSMEs in general can be seen from their discipline in documenting and managing funds properly. The method of managing funds in MSMEs is to apply accounting properly. Thus, accounting allows MSMEs to obtain various financial information in running their businesses. Accounting archives must be in accordance with each transaction that occurs and based on applicable accounting standards. The problems in MSME La Male, are a special concern for the dedication to society team to conduct simple bookkeeping training. To help MSME La Male, we provide bookkeeping Training. The method used in this service is a direct discussion method using a simple bookkeeping example using excel. The results of dedication to society in MSME La Male, are that participants are happy, with a simple documenting method, because they can see directly the documenting of expenses, income, and the amount of profit
Pengembangan Infrastruktur PJU Berbasis Energi Terbarukan dengan Teknologi Photocell untuk Mendukung Aktivitas UMKM Miswaty, Miswaty; Samawi, Oscar Raihan; Fadillah, Ryan; Rahmadani, Natasya Suci; Keisya, Nurul; Daud, Attaillah; Arinda, Shafira Aprilla; Sulistyawati, Sulistyawati; Bahri, Syaiful; Tahir, Tahir; Syaddad, VirzqiZulviqar; Afina, Zahira
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.6125

Abstract

Penerangan jalan umum (PJU) memiliki peranan krusial dalam meningkatkan keselamatan dan keamanan lingkungan, khususnya di sekitar kawasan Usaha Mikro, Kecil, dan Menengah (UMKM). Di RT 08 Kelurahan Manggar Baru, permasalahan terkait kualitas penerangan yang kurang optimal pada malam hari masih menjadi tantangan. Hal ini berdampak negatif terhadap tingkat keselamatan dan keamanan warga, serta menghambat aktivitas UMKM yang beroperasi di area tersebut. Sebagai solusi, diterapkan teknologi sensor photocell sebagai energi terbarukan pada PJU untuk meningkatkan efisiensi energi dan kualitas penerangan di sekitar UMKM di Kelurahan Manggar Baru oleh Kelompok B2B KKN XVII Universitas Balikpapan. Penelitian ini bertujuan untuk menganalisis potensi penerapan sensor photocell pada PJU dalam konteks peningkatan keselamatan dan keamanan serta penghematan biaya energi. Metode yang digunakan mencakup pendekatan kualitatif, wawancara, dan monitoring efektivitas secara langsung dalam meningkatkan keselamatan serta mengurangi biaya operasional. Hasil kegiatan menunjukkan bahwa setelah penerapan sensor photocell, kualitas penerangan jalan meningkat secara signifikan pada malam hari, yang berkontribusi pada peningkatan keselamatan dan keamanan lingkungan. Selain itu, terdapat penghematan energi dan biaya operasional, serta peningkatan aktivitas UMKM di malam hari berkat lingkungan yang lebih terang dan aman.
Pelatihan Digitalisasi Pemasaran dan Pengelolaan Keuangan Industri Rumah Tangga Sambal Pecal miswaty, Miswaty; Rosmiati, Rosmiati; Prayitno, Budi; Natalia, Venincia; Aini , Auliya Nur
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada masyarakat berupa pelatihan manajemen usaha secara digital di kelompok usaha sambal pecal di kota Balikpapan bertujuan memberikan pembekalan untuk umkm sambal pecal bisa mengelola usaha dengan baik. Kelompok usaha sambal pecal terdiri dari 10 orang anggota yang berada di kecamatan Balikpapan Kota. Kelompok usaha ini telah memproduksi sambal pecal untuk menyediakan kebutuhan bagi masyarakat kota Balikpapan. Permsalahan yang dihadapi oleh kelompok usaha ini yaitu anggota kelompok belum mampu mengatur pembagian kerja yang baik bagi anggotanya sehingga pembagian kerja tidak terorganisir dengan baik. Demikian pula pemasaran yang belum meluas sehingga jangkauan pelanggan terbatas pada masyarakat sekitar tempat usaha. Demikian pula pada pengelolaan keuangan yang tidak dimiliki oleh kelompok usaha ini. Pelatihan manajemen usaha kepada kelompok usaha ini antara lain adalah pelatihan manajemen usaha, pelatihan pemasarn digital dan penyusunan laporan keuangan. Setelah dilakukan pelatihan, kelompok usaha menunjukkan perkembangan yang baik, kelompok usaha sudah membuat pembagian kerja, mereka juga sudah memasarkan produknya melalui media social dan sekarang telah menyusun laporan keuangan sederhana secara digital.
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG HABIS PAKAI (STUDI KASUS PADA HOTEL X) Fitriana, Silmi; Miswaty, Miswaty; Anam, Hairul
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.461

Abstract

The development of the capital city of the archipelago, which is located in East Kalimantan, has attracted a lot of attention, so many people come for business purposes or other reasons. This has a positive impact on economic activities, one of which is the hotel industry. Hotel is a service company that provides accommodation services to tourists. One way to maximize hotel operational strategies is by paying attention to everything related to guest service, one of which is managing the inventory of guest supplies. Guest supplies are equipment provided by the hotel as a complement to services to ensure comfort during guests' stay. An internal control system in the consumable goods inventory accounting information system is needed by the company in order to assist management in increasing the effectiveness and efficiency of the company to avoid the risk of fraud, differences in existing physical stock with the system and produce user-relevant information. The purpose of this research is to evaluate the application of the internal control system to the consumable goods inventory accounting information system at the Hotel X Balikpapan. This research uses the five COSO internal control components in assessing the effectiveness of the internal control system for out-of-stock inventory at the Hotel X Balikpapan. The method used is qualitative research with a case study design. The type of data used is data obtained from questionnaires, interviews and observations. The results of the research show that the internal control system for the accounting information system for inventory of consumables implemented by Hotel X Balikpapan is adequate, however there are still discrepancies found in the components of control and monitoring activities. The results of this research can be used as a basis for improving internal control in companies so that in the future there are no irregularities
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA Zannah, Raudatul; Miswaty, Miswaty; Azizil Yudaruddin, Yanzil; Anam, Hairul
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.477

Abstract

The purpose of this study is to determine the factors that affect the Delay Audit. These factors are, Company size, Internal Control System, and Auditor Quality to Delay Audit. The data used is a source that has been present both internal and external data and data can be accessed via the internet and the publication of information. The data used is the company’s financial statements published on the Indonesia Stock Exchange from 2020-2022. Data analysis method uses logistics regression using SPSS 25 as a statistical test tool.
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID AL-QADAR BALIKPAPAN BARAT BERDASARKAN ISAK NO.35 Amalia, Cinta; Miswaty, Miswaty; Wulan Trifina, Butet
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.478

Abstract

Cinta Amalia (2023). Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Balikpapan. Penelitian ini bertujuan untuk mengetahui pencatatan Laporan Keuangan Pesantren Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data diperoleh melalui observasi, wawancara dan dokumentasi. Data yang diperoleh yaitu data sekunder dan data primer.
Co-Authors Afina, Zahira Aini , Auliya Nur Amalia, Cinta Anna Anganita Theresia Latumeten Anugrah, Malik Arinda, Shafira Aprilla Arrywibowo , Imam Azizil Yudaruddin, Yanzil Budi Prayitno Daud, Attaillah Dwinda Tamara Fadillah, Ryan Febriani Kurnia, Mitra Fitriana, Silmi Hairul Anam Hendrawan, Yudi Husniyah, Husniyah Karlinda Sari, Dika Keisya, Nurul Khudin Anam, Sholih lestari, winda Migang, Satriawaty Misna Ariani Munawaroh Munawaroh Nabilla, Prety Natalia, Venincia Rahmadani, Natasya Suci Rahmawati, Irna Rismaya, Detta Rosmiati Rosmiati Safina, Leony Samawi, Oscar Raihan Sukimin Sulistyawati Sulistyawati Syaddad, VirzqiZulviqar SYAIFUL BAHRI Tahir, Tahir Thalia Prameswari, Mouza Tutik Yuliani, Tutik Widya Widya, Widya Wiwik Saraswati, Wiwik Wulan Trifina, Butet Zahro, Lutfiah Zannah, Raudatul