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All Journal Ilomata International Journal of Tax and Accounting Mattawang: Jurnal Pengabdian Masyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Medika: Medika
Daeli, Florus
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Interactive Training to Improve MSMEs’ Ability in Calculating the Cost of Production: Pelatihan Interaktif untuk Meningkatkan Kemampuan UMKM dalam Menghitung Harga Pokok Produksi Oktaviani, Ayu Aulia; Daeli, Florus; Arsjah, Regina J.; Wiyono, Slamet; Simamora, Adam Yonas
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3915

Abstract

MSMEs play a vital role in the national economy but face challenges in financial management, particularly in accurately calculating the cost of production (HPP). Limited understanding of cost components and calculation methods leads to errors in product pricing. This community service aimed to improve the understanding and skills of MSME members of the Komunitas Sukses Berjamaah Indonesia (KSBI) in calculating HPP through interactive and practical training. The method involved needs identification, material development, direct training, and pre- and post-test evaluation. The results showed a significant increase in participants' understanding of HPP concepts, their ability to calculate production costs, and to set selling prices based on accurate cost calculations. This program had a positive impact on enhancing MSMEs' readiness to manage their businesses more efficiently and competitively. Abstrak UMKM memiliki peran vital dalam ekonomi nasional, namun masih menghadapi tantangan dalam pengelolaan keuangan, terutama dalam perhitungan harga pokok produksi (HPP) yang akurat. Rendahnya pemahaman tentang komponen biaya dan metode perhitungan HPP menyebabkan kesalahan dalam penetapan harga jual produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan anggota UMKM Komunitas Sukses Berjamaah Indonesia (KSBI) dalam menghitung HPP melalui pelatihan interaktif dan praktis. Metode yang digunakan meliputi identifikasi kebutuhan, penyusunan materi, pelatihan langsung, dan evaluasi melalui pre-test dan post-test. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP, kemampuan menghitung biaya produksi, serta penetapan harga jual berbasis perhitungan yang tepat. Kegiatan ini berhasil memberikan dampak positif terhadap kesiapan pelaku UMKM dalam mengelola usaha secara lebih efisien dan kompetitif.
PERAN MEDIA COVERAGE ATAS PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN MANAJEMEN RESIKO TERHADAP REAL EARNINGS MANAGEMENT Herawati, Vinola; Daeli, Florus; Julia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17216

Abstract

This study aims to examine the effect of corporate governance and risk management disclosure on real earnings management. In addition, this study also investigates the role played by the media (media coverage) and examines whether the media has an influence on real earnings management. The data analysis method in this study is a causality test using multiple regression analysis with moderation (Moderated Regression Analysis). The sample for this study used purposive sampling with a sample of consumer goods sector companies on the Indonesia Stock Exchange for the period 2019 – 2021. The results showed that independent commissioners and audit committees have a negative effect on real earnings management, disclosure of risk management and media coverage have no effect on real earnings management. Media coverage strengthens the influence of the Independent Commissioner on real earnings management, but does not strengthen the influence of the Audit Committee on real earnings management.
OPTIMALKAN PENGELOLAAN KEUANGAN: PELATIHAN EFEKTIF REKONSILIASI BANK DAN KAS UNTUK GURU Ayu Aulia Oktaviani; Herawaty, Vinola; Daeli, Florus; Puspitasari, Windhy; Sitinjak, Gold Naro
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i2.2587

Abstract

Good financial management is very important for the smooth operations of educational institutions. Teachers as fund managers play an important role in ensuring transparency and accountability of school finances, especially bank and cash reconciliation practices. However, many teachers do not yet have an understanding of this procedure, resulting in discrepancies in school financial management. This activity aimed to provide training to the teachers on how to carry out bank and cash reconciliation effectively. The method of implementing activities was in the form of counseling and training delivered by a team of lecturers from the Faculty of Economics and Business, Trisakti University. The training material covered skills, knowledge and work attitudes in managing cash fund documents and bank reconciliation. The training was held in December 2023 at the Trisakti University Campus, attended by 22 teachers in West Jakarta. The community service activity results showed that five participants who took the competency test demonstrated their competence and confirmed the effectiveness of training methods involving interactive discussions, practical demonstrations and the use of technology. Thus, it is effective in increasing teachers' understanding and skills in managing school finances in a transparent and accountable manner. These results indicate the need to expand the scope of training to more teachers and the importance of collaborative approaches and the use of technology to develop capacity in the field of education.        
Peran Edukasi Literasi Keuangan Dalam Pencegahan Perilaku Berisiko pada Remaja: Studi pada Siswa MAN 3 Jakarta Oktaviani, Ayu Aulia; Daeli, Florus; Takaya, Rowlan; Irnadya, Vira; Juwita, Febby Marta; Satria, Muhammad Andhika Rizky
Jurnal Medika: Medika in progres
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/zm2qgg57

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan sebagai respons atas masih rendahnya tingkat literasi keuangan di kalangan pelajar, khususnya siswa MAN 3 Jakarta, yang semakin rentan terhadap berbagai risiko finansial di era digital. Perkembangan teknologi mempermudah akses terhadap layanan keuangan, namun di sisi lain juga meningkatkan potensi perilaku konsumtif, penggunaan pinjaman online ilegal, serta paparan terhadap investasi yang tidak aman dan menyesatkan. Oleh karena itu, kegiatan ini bertujuan untuk meningkatkan pemahaman dan kesadaran siswa dalam mengelola keuangan pribadi secara bijak, termasuk dalam hal penyusunan anggaran, kebiasaan menabung, serta pengenalan investasi yang aman dan sesuai dengan usia mereka. Metode pelaksanaan kegiatan meliputi ceramah interaktif yang dikombinasikan dengan diskusi, simulasi penyusunan anggaran sederhana, serta studi kasus terkait pinjaman online untuk memberikan gambaran nyata kepada siswa. Selain itu, dilakukan evaluasi melalui pengerjaan worksheet dan post-test guna mengukur tingkat pemahaman siswa sebelum dan sesudah kegiatan. Hasil yang diperoleh menunjukkan adanya peningkatan signifikan dalam pemahaman literasi keuangan, yang tercermin dari hasil post-test. Siswa juga menunjukkan peningkatan kesadaran dalam membedakan antara kebutuhan dan keinginan, serta memahami risiko dari penggunaan pinjaman online ilegal. Lebih lanjut, siswa mulai memiliki pemahaman lebih baik mengenai pentingnya investasi sejak dini dengan pendekatan yang aman dan terencana. Secara keseluruhan, kegiatan ini memberikan dampak positif dalam membentuk perilaku finansial siswa yang lebih bijak, rasional, dan bertanggung jawab, sehingga diharapkan dapat menjadi bekal penting dalam menghadapi tantangan ekonomi di masa depan.
Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector Herawaty, Vinola; Daeli, Florus; Widiarto, Indra
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2158

Abstract

This study aims to analyze the influence of financial distress, leverage, profitability, and firm size on the implementation of the prudence principle (accounting prudence) in the Indonesian banking sector, with foreign ownership as a moderating variable. Although prudence is crucial for banking stability, the current literature still shows inconsistent findings and limited evidence regarding the moderating role of global governance, which is a major gap in this study. The data analysis in this study was performed using SPSS software using a multiple linear regression approach. This model examines the influence of fundamental factors on the principle of prudence in the banking sector, using foreign ownership as a moderating variable to improve the accuracy of the empirical estimation results for a total of 129 data observations. Conversely, profitability had a significant negative effect, reflecting managers' tendency to be optimistic when financial performance improves to maintain market reputation. The unique contribution of this study lies in the finding that foreign ownership significantly attenuates the negative effect of profitability on prudence, demonstrating its role as an external monitoring mechanism in reducing managerial optimism bias. However, foreign ownership was not found to moderate the effects of financial distress or leverage. This study enriches the literature on agency theory in the context of emerging markets and offers practical implications for regulators to integrate foreign ownership structures as a supervisory instrument to enhance transparency and more robust banking risk management
Co-Authors Arsjah, Regina J. Ayu Aulia Oktaviani Herawati, Vinola Irnadya, Vira Julia Juwita, Febby Marta Puspitasari, Windhy Satria, Muhammad Andhika Rizky Simamora, Adam Yonas Sitinjak, Gold Naro Takaya, Rowlan Vinola Herawaty Widiarto, Indra Wiyono, Slamet