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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Kepariwisataan: Jurnal Ilmiah Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Community Service JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Ilmiah Ekotrans & Erudisi (JIEE) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Nugraheni, Novita
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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MIXED MEDIA SEBAGAI ALTERNATIF PENCIPTAAN LUKISAN DI MUSEUM RUDY ISBANDI SURABAYA Suhendroyono, Suhendroyono; Nugraheni, Novita
Kepariwisataan: Jurnal Ilmiah Vol. 10 No. 02 (2016): Kepariwisataan: Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Pariwisata Ambarrukmo Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47256/kepariwisataan.v10i02.124

Abstract

Mixed Media developments in the manufacture of paintings at the Museum Rudy Isbandi has evolved with new innovations to be able to attract the attention of visitors. Utilization of used goods for Mixed Media painting techniques as an alternative of making the painting a positive impact on the environment even though not all of the junk could dimanfaatakn to be a painting that transform media and creative. The use of second-hand goods can produce works of art that manifold visual and 3-dimensional character who is able to make the artists are interested in collecting. The facilities provided by the Museum Rudy Isbandi not been standardized to make visitors comfortable. Keywords: Rudy Isbndi Museum, Development of Mixed Media, Utilization of thrift, appeal used goods
The Effect of Profitability, Solvency, Cash Flow on Stock Returns Arintaka, Lano; Nugraheni, Novita
Jurnal Ilmiah Ekotrans & Erudisi Vol. 4 No. 2 (2024): December 2024
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69989/5mwhf481

Abstract

The government's policy to implement the downstreaming of energy and raw materials from mining is not merely a fabrication. The government is progressively and sustainably enforcing the policy to cease the export of mineral resources, including nickel, tin, alumina, and bauxite. In 2022, Indonesia's export value in the mining sector and other sectors amounted to US$ 64.919 billion, reflecting a 71.22 percent rise compared to 2021, demonstrating the effectiveness of the nickel ore export ban policy enacted in 2020. The recent downstreaming, particularly in mining and the establishment of processing facilities, has prompted increased investor interest. The shares of mining industry companies are expected to exhibit long-term financial improvement. This study employs a quantitative research design to ascertain the impact of profitability, solvency, and cash flow variables on the energy and basic materials sector within companies listed on the Indonesia Stock Exchange (IDX) during the periods of 2019 and 2022, specifically those included in the LQ45 index in 2023. The research findings indicate that cash flow and profitability impact stock returns, but solvency exerts little influence.
Media Accounting Games For Increasing Knowledge Tudents At Dharma Karya Senior High School Prasetiyo, Yudhi; Widiastuti, Yeni; Ninin Wisnantiasri, Sila; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.213

Abstract

Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students’ interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
Educational Data Mining in Accounting: Market Segmentation Strategy for Financial Management of New Student Admissions paramitha, diky; Nugraheni, Novita
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2799

Abstract

In higher education, effective financial management is a key factor in ensuring institutional sustainability, including at Universitas Terbuka. One of the main challenges in financial management is the ability to accurately analyze and predict new student enrollment. This study applies an Educational Data Mining (EDM) approach in accounting to develop market segmentation strategies that enhance financial management efficiency at Universitas Terbuka. The methods used include Growth Ratio and Naïve Bayes Classifier (NBC), utilizing data obtained from the national Senior High School database managed by the Indonesian Ministry of Education, Culture, Research, and Technology. The analysis results indicate that with the application of Growth Ratio calculations, the national SLTA graduate absorption rate is projected to increase by 1.2% annually. Based on this trend, the projected absorption rate of SLTA graduates into Universitas Terbuka is expected to grow to 7.2% in 2024, 8.4% in 2025, and 9.6% in 2026. These findings reflect a positive growth trend in new student enrollment, providing a strategic basis for Universitas Terbuka in making data-driven financial and resource management decisions. Thus, the implementation of Educational Data Mining techniques has the potential to be an innovative solution for supporting data-driven financial planning in higher education.
OPTIMIZING THE ROLE OF BUMDES IN STRENGTHENING THE DIGITAL ECONOMY: INSIGHTS FROM THE PHILIPPINES COMMUNITY BEST PRACTISE. Harsasi, Meirani; Latif, Sahraman D. Hadji; Zulfahmi; Mulyana, Andy; Nugraheni, Novita; Sudiana, I Wayan; Laksana, Komang Agus Rudi Indra
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i1.2097

Abstract

This service activity aims to increase the capacity of Village-Owned Enterprises (BUMDes) in encouraging the digital economy of the community in Badung Regency, Bali, by adapting best practices from the Philippines. The methods applied include digital literacy training for BUMDes administrators and the community, the development of internet infrastructure and digital management systems, mentoring by experts from the Philippines, and multi-stakeholder collaboration between the government and the private sector. The results obtained show that the operational capacity of BUMDes that adopt technology by the community is reflected in the growth and involvement of 21 BUMDes in active collaboration in the programs implemented. However, the challenges faced in this activity include the gap in internet infrastructure which is still an obstacle, as well as the existence of cultural resistance among the community to digital-oriented change. This activity succeeded in creating an effective replication model for the sustainable development of a BUMDes-based digital economy to boost the local economy and enhance the well-being of the village community. In this context, continuous support from various parties, including local governments and the private sector, is key to overcoming existing challenges and accelerating the transformation of the digital economy in Badung Regency. This effort is expected to realize BUMDes that are more adaptive and innovative in the digital era.
PELATIHAN KEWIRAUSAHAAN DAN PERHITUNGAN AKUNTANSI BIAYA UNTUK PENINGKATAN EKONOMI DI DESA MUARA Nugraheni, Novita; Paramitha, Diky; Solihat , Iis; Widiastuti, Yeni; Firman, Antares; Abdurrohman Thohir Wijaya, Raden
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3417

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute a burgeoning economic sector in Indonesia. SME empowerment policies primarily aim to promote initiatives that mitigate poverty and inequality, generate employment opportunities, enhance exports, and rejuvenate agricultural and rural regions, which were national development priorities in 2006. This community service imparts knowledge of entrepreneurship and emphasizes the significance of calculating the cost of goods sold (COGS) to MSME entrepreneurs in Muara Village, Tangerang Regency. This aims to enable them to ascertain the business plan to implement and maximize profits in a competitive landscape with analogous products while preventing excessive budgeting in merchandise production. The Community Service (PkM) is situated in Muara Village. Muara Village is situated in the northern part of Teluk Naga District. The aims of this community service program are: Imparting information and skills to MSMEs in Muara Village, Teluk Naga District, Tangerang Regency, specifically with training on the calculation of Cost of Goods Sold. Participants are provided with instructions on capturing images intended for the marketing of their items. Participants receive instruction on computing the Cost of Goods Sold (COGS).
Peningkatan Pemasaran dan Packaging Telur Asin Pedas melalui E-Commerce di Pontang, Kabupaten Serang Suryani, Pesi; Prasetiyo, Yudhi; Nugraheni, Novita; Firman, Antares; Sriati Rachman, Ace; Wahyu , Milde
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Vol.4 No.2, April 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v4i2.576

Abstract

Peningkatan signifikan dalam penjualan produk dapat dikaitkan dengan peningkatan strategis pada kemasan, faktor kunci yang meningkatkan nilai produk dan daya tarik pelanggan. E-commerce muncul sebagai platform bisnis yang krusial, memanfaatkan aplikasi online dan situs web untuk aktivitas jual-beli, dengan demikian memperluas dan diversifikasi saluran distribusi produk. Kegiatan Pengabdian kepada masyarakat UT, dirancang untuk memberdayakan Usaha Mikro, Kecil, dan Menengah (UMKM) di komunitas produsen telur asin pedas di Kecamatan Pontang, Kabupaten Serang. Tujuannya agar mampu membuat kemasan yang menarik untuk produk telur asin pedas, memberikan peluang kepada produsen UMKM untuk memperluas jangkauan pasar mereka, dan menyampaikan pengetahuan tentang pentingnya kemasan dan pemasaran online untuk meningkatkan penjualan produk. Dilaksanakan di komunitas UMKM Produsen Telur Asin Pedas di Kecamatan Pontang, program ini menghasilkan peningkatan kesadaran dan pengetahuan di kalangan praktisi tentang peran kritis kemasan dan pemasaran online dalam perluasan bisnis. Dengan menggunakan metode seperti diskusi, pelatihan, penyediaan modul, dan pembimbing, program ini berdampak positif pada antusiasme komunitas UMKM untuk mendapatkan pengetahuan dan meningkatkan keterampilan kewirausahaan. Ini tercermin dalam penerapan kemasan menarik dan adopsi strategi pemasaran online melalui platform e-commerce, mendorong pertumbuhan dan kesuksesan bisnis mereka.
Analysis Of Good Corporate Governance, Liquidity, And Company Size On The Quality Of Financial Reports Nugraheni, Novita
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 01 (2024): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i01.1690

Abstract

This study intends to examine how firm sizes, liquidity, and effective corporate governance affect financial statements. In this study, agency theory is employed. The study's independent variables include the size of the organization, liquidity, and excellent corporate governance. The quality of the financial reports is one of the research's dependent variables. Consumer products firms that floated on the Indonesia Stock Exchange between 2019 and 2021 make up the sample for this study. SPSS is employed in the quantitative research methodology. The linear regression analysis method is used in this study. This study will demonstrate effective corporate governance and the effects of firm size on the reliability of financial reports. In the meanwhile, the quality of financial reports is unaffected by liquidity.
Pelatihan Accounting Games Sebagai Sarana Peningkatan Dasar Literasi Akuntansi Pada Generasi Milenial dan Zoomer Prasetiyo, Yudhi; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7813

Abstract

The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.
Co-Authors Abdurrohman Thohir Wijaya, Raden ANDY MULYANA Arintaka, Lano Dwirini, Dwirini Firman, Antares I WAYAN SUDIANA Laksana, Komang Agus Rudi Indra Latif, Sahraman D. Hadji Meirani Harsasi Ninin Wisnantiasri, Sila Paramitha, Diky Prasetiyo, Yudhi Sila Ninin Wisnantiasri Solihat , Iis Sriati Rachman, Ace Suhendroyono, Suhendroyono Suryani, Pesi Wahyu , Milde Yeni Widiastuti Zuhroh, Shufia Zulfahmi