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All Journal Equator Journal of Management and Entrepreneurship JPM (Jurnal Pemberdayaan Masyarakat) KACANEGARA Jurnal Pengabdian pada Masyarakat INVENTORY: JURNAL AKUNTANSI GEMA EKONOMI International Journal of Business, Law, and Education Jurnal Akuntansi dan Keuangan (JAK) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Ekonomi dan Kewirausahaan Kreatif Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Masyarakat Bhinneka Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Masyarakat Bangsa Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Neraca J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Gresik, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Pelatihan Pembuatan Lilin Aromaterapi Menggunakan Minyak Jelantah Dengan Kalkulasi Perhitungan Harga Pokok Produksi Pramitasari, Dini Ayu; Tuharea, Firdaus Indrajaya; Suwanda, Rian Pramana; Syamlan, Adiba Fuad; Ilham, Rachmad; Syafii, Mochammad; Suryaningrum, Ni Made
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.583

Abstract

Limbah minyak goreng bekas masih menjadi persoalan yang jarang diperhatikan masyarakat, meskipun penggunaannya yang berulang dapat menimbulkan dampak serius terhadap lingkungan. Banyak rumah tangga yang belum mengetahui bahwa minyak sisa penggorengan dapat diolah kembali menjadi produk bermanfaat. Berangkat dari kondisi tersebut, tim pengabdi mengadakan kegiatan pelatihan di Desa Semampir, Kecamatan Cerme, Kabupaten Gresik, untuk memperkenalkan cara pengolahan minyak bekas menjadi lilin aromaterapi. Pelatihan dilakukan secara langsung melalui penyampaian materi, diskusi, dan praktik pembuatan lilin yang kemudian diarahkan pada pengembangan ide usaha kecil. Hasil kegiatan menunjukkan peningkatan pemahaman dan antusiasme peserta dalam mengolah limbah rumah tangga secara kreatif. Melalui kegiatan ini, diharapkan muncul kesadaran baru mengenai nilai ekonomis dari limbah minyak jelantah serta peluang pengembangannya menjadi produk ramah lingkungan yang berkelanjutan.
Inovasi Packaging dan Pemasaran Digital bagi Usaha Mikro, Kecil, dan Menengah Suprihatin, Hasti; Pramitasari, Dini Ayu; Hasanah, Anisaul
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): Edisi Mei 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v5i2.205

Abstract

Tujuan dari Kegiatan Pengabdian Masyarakat ialah guna memberi wawasan kepada masyarakat dan utamanya kepada UMKM sebagai pelaku usaha dalam mengoptimalkan kemasan suatu produk agar mempunyai nilai yang lebih berkualitas dan menghasilkan harga jual yang tinggi dengan adanya ide baru tentang packaging dan labeling produk. Metode berbentuk pelatihan dan sosialisasi,  dengan sejumlah metode pendekatan yang dipakai pada pelaksanaan program berikut mencakup: sosialisasi yang tujuannya guna mengoptimalkan pemahaman pelaku UMKM perihal Inovasi packaging dan pemasaran digital bagi UMKM dengan market place dan media sosial selain itu juga di lakukan pelatihan kepada UMKM dalam merancang pembuatan label/logo dan desain kemasan produk. Beberapa kegiatan yang dilakukan sebagai berikut; Pertama, penjelasan tentang inovasi dalam kemasan produk yang menarik, penggunaan label pada produk, dan penggunaan media sosial dan market place sebagai alat promosi digital; Kedua, berbagi pengalaman dan diskusi; dan terakhir, praktik langsung membuat label, pembungkus produk, dan penggunaan market place dan cara pembuatan produk yang menarik bagi pembeli dengan menggunakan gambar yang disesuaikan dengan produk yang dijual, Hal ini ditunjukkan bahwa setiap peserta sangat tertarik untuk memakai pemasaran produk melalui media sosial secara konsisten.
PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

 This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. 
PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) Pramitasari, Dini Ayu
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN Pramitasari, Dini Ayu
GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Tujuan untuk mengevaluasi pengaruh rasio utang terhadap ekuitas, pengembalian aset, dan margin laba bersih terhadap rasio pembayaran dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang beroperasi di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2020. Metodologi pengambilan sampel yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, dengan analisis regresi linier berganda. (1) Penggunaan analisis statistik melalui uji-t menunjukkan bahwa rasio utang terhadap ekuitas berpengaruh nyata dan sebagian menguntungkan terhadap rasio pembayaran dividen. Meskipun demikian, perlu dicatat bahwa rasio pembayaran dividen tidak terpengaruh secara signifikan oleh pengembalian aset dan margin laba bersih. Penggunaan analisis statistik melalui uji-F digunakan untuk analisis statistik, pengaruh debt to equity ratio, return on asset, dan net profit margin terhadap dividend payout ratio.
Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak Kendaraan Bermotor Pramitasari, Dini Ayu
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan wajib pajak dalam membayar PKB yang dipengaruhi oleh penerapan E-SAMSAT dan sanksi pajak. Selain itu, penelitian ini juga akan melakukan pengamatan mengenai aspek apa saja yang dapat memicu tingkat kepatuhan dalam membayar pajak. Kemudian pemilihan data sampel menerapkan metode random sampling terhadap 100 wajib pajak di wilayah Mojokerto yang merupakan populasi penelitian. Sedangkan metode pengumpulan data menerapkan kuesioner yang teknik penilaiannya menggunakan skala Likert dengan empat kategori penilaian. Sehingga data penelitian yang diperoleh adalah dari jenis data primer. Kemudian metode pengujian instrumen penelitian menerapkan uji reliabilitas dengan teknik Cronbach-alpha dan uji validitas dengan teknik korelasi orang dan uji regresi linier berganda untuk menganalisis data penelitian. Berdasarkan pengujian dan analisis, diperoleh bahwa tingkat kepatuhan wajib pajak dipengaruhi secara signifikan oleh ESAMSAT, sanksi pajak, dan pengetahuan.
ANALISIS HARGA SAHAM DIDETERMINASI PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS Pramitasari, Dini Ayu
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2090

Abstract

This study aims to determine the analysis of stock prices determined by Profitability, Liquidity, Solvency and Activity. In companies incorporated in LQ-45 listed on the IDX from 2018 to 2021. A quantitative approach is used in this research method. The population and research sample used LQ-45 companies listed on the IDX in 2018-2021. The data analysis used in this study used classical assumption test and multiple linear regression analysis, hypothesis testing using SPSS version 26 application. The results of this study show that profitability has a positive and significant influence on stock prices. Liquidity and activity have a negative and insignificant effect. Solvency has a positive and insignificant effect on stock prices. Together, Profitability, Liquidity, Solvency and Activity have no effect and are not significant on stock prices in the 2018-2021 period. The results of this study can help investors as policy makers related to Profitability, Liquidity, Solvency and Activity on Stock Prices. The implications of this study provide evidence on stock price analysis determined by Profitability, Liquidity, Solvency and Activity in a company.
ESG Investing: Evaluating the Financial Performance of Sustainable Portfolios Pramitasari, Dini Ayu
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 4 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i4.82793

Abstract

This research examines the financial performance of ESG (Environmental, Social, Governance) portfolios compared to traditional non-ESG portfolios, focusing on their returns, volatility, and risk management. A qualitative approach was employed, utilizing a literature review and analysis of historical data from ESG reports and financial databases, particularly the FTSE4Good Index. The findings indicate that ESG portfolios significantly outperform traditional investments, with an average annual return exceeding conventional portfolios by approximately 4.3%. Additionally, ESG portfolios exhibit lower volatility and reduced drawdowns during market downturns, demonstrating their resilience and risk mitigation capabilities. The research concludes that investing in companies with high ESG ratings not only aligns with ethical standards but also enhances long-term financial performance. These insights underscore the growing relevance of sustainable investing in contemporary financial markets. Investors are encouraged to integrate ESG criteria into their strategies while remaining vigilant about potential challenges, such as greenwashing and variability in ESG ratings. Future research should address existing gaps in understanding the long-term impacts of ESG investing across different sectors and regions to further validate these findings.
Assistance in Financial Management for SMEs in the Gresik Region Rusdiyanto, Rusdiyanto; Setyorini, Haryati; Suharto, Suharto; Syamlan, Adiba Fuad; Pramitasari, Dini Ayu; Ulum, Bustanul; Burhan, Umar; Sundari, Sri; Syafii, Mochamad; Hasanah, Anisaul; Tuharea, Firdaus Indrajaya; Ilham, Rachmad
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1868

Abstract

In an era where micro, small, and medium-sized businesses are developing and growing, proficiency in SMEs' financial reporting management is becoming increasingly important. This expansion is not unrelated to Indonesia's micro, small, and medium-sized enterprise (SMEs) growth, which is primarily concentrated in the Greek district and keeps growing every year. The supporting activities and training management of the financial report presentation of micro, small, and medium-sized enterprises SMEs in the village of Semampir, Cerme district of Gresik, are described in this article. This course aims to assist SMEs (micro, small, and medium-sized businesses) in becoming more proficient in handling financial reporting. The recording of financial transactions about cash inputs and cash outputs, the division of personal and corporate finances, financial protection, and financial planning are the four key topics covered in the supporting and training materials. In SMEs
THE ROLE OF VILLAGE OWNED BUSINESS ENTITIES IN IMPROVING THE WELFARE OF VILLAGE COMMUNITIES Syafii, Mochamad; Ulum, Bustanul; Rusdiyanto, Rusdiyanto; Pramitasari, Dini Ayu; Hasanah, Anisaul
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 3 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v3i1.5493

Abstract

Devotion this analyze and evaluate mission development body effort owned by the village whose goal for move wheel village economy by optimizing village potential. If the village is able to optimize all its potential resources to drive the economy, then the development and strengthening management body effort owned by village expected able to develop business units and innovations that become new potentials in the village so that their mission body effort owned by village materialized , as driver of village life. Village owned body work put to use approach specifically intends to enhance the villagers' economic well-being through the growth of their business ventures. Village-owned formation body endeavor meant To use project programs run by the government and local governments mentioned in the previous sentence to push or accommodate economic activities that are submitted to be managed by the community as well as those that develop in accordance with local customs and culture in order to increase community income (1). The village-owned, on-budget base effort
Co-Authors Adiba Fuad Syamlan Alfaiz, Rizqi Dimas ANISAUL HASANAH Anisaul Hasanah Bahardian, Rahmad Bustanul Ulum Hafidzin, Fanny Hasti Suprihatin Ika, Windy Tegar Ilham, Rachmad Imtiyaz Farras Mufidah Iswahyudi, Yulianto Kaka, Yuliana Ambu Kan, Mas Rafli Lutfan Masudi, Bambang Maudiyah, Maudiyah Mufidah, Imtiyaz Farras Muhammad Halifatur Rahman Nafia, Nur Ramadhan, Andhika Gilang Riantari, Astri Rusdiyanto Rusdiyanto, Rusdiyanto Sabila, Alfasal Setyorini, Haryati Suharto Suharto Sundari, Sri Supriyohadi, Didik Suryaningrum, Ni Made Suryaningsih, Iis Suwanda, Rian Pramana syafii, mochamad - Syafii, Mochammad tuharea, firdaus indrajaya Ulum, M Bustanul Umar Burhan, Umar Wardi, Muhammad Suhro Yaqin, Achmad Haqqul