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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Sinergi Jurnal Teknik Pengairan: Journal of Water Resources Engineering Infestasi Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil E-Dimas: Jurnal Pengabdian kepada Masyarakat Teras Jurnal AKRUAL: Jurnal Akuntansi Potensi : Jurnal Sipil Politeknik Syntax Literate: Jurnal Ilmiah Indonesia SIKLUS: Jurnal Teknik Sipil Jurnal Informasi Kesehatan Indonesia (JIKI) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Darma Agung Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Teknologi dan Rekayasa Sumber Daya Air West Science Journal Economic and Entrepreneurship Socius: Social Sciences Research Journal Journal Economics Technology and Entrepreneur Jurnal Al Maesarah : Jurnal Pengabdian Kepada Masyarakat Bidang Pendidikan, Sosial, dan Kemasyarakatan Jurnal Jalan Jembatan Jurnal Serina Abdimas
Dewi Amalia
Program Studi Akuntansi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Other

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PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI PADA KM ALUMINIUM DI DUSUN KRANON, SOROSUTAN,UMBULHARJO, YOGYAKARTA Githa Pratiwi, Shiwanggie; Amalia, Dewi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 10 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i10.3723-3732

Abstract

Pesatnya pertumbuhan UMKM di Indonesia memiliki dampak bagi perekonomian di Indonesia. Berdasarkan data tahun 2019 dari KemenKopUKM, jumlah UMKM di Indonesia tercatat sebanyak 65,5 Juta unit, sehingga telah mampu menyerap 97% tenaga kerja dari jumlah angkatan kerja yang tersedia. Selain itu,  pertumbuhan UMKM di sektor ekenomi dan kreatif juga memberikan kontribusi terhadap PDB nasional sebanyak 1.1153,4 triliun dan 11,9% terhadap nilai ekspor nasional. Namun di sisi lain, pertumbuhan UMKM masih terdapat kekurangan, salah satunya dalam bidang akuntansi.. Hal tersebut terjadi dikarenakan belum optimal dalam memahami dan mengetahui cara menentukan dan memperhitungkan harga pokok produksi yang dapat menyebabkan ketidakefektifan dalam penetapan harga jual serta perolehan laba rugi yang tidak pasti. Masalah tersebut juga dialami oleh KM Aluminium di Dusun Kranon, Sorosutan, Umbulharjo. KM aluminium dalam memperhitungkan harga pokok produksi hanya berdasarkan aspek biaya finishing dan bobot bahan baku saja pada proses produksi. Oleh karena itu, kegiatan pengabdian berupa pendampingan ini dilakukan guna dapat meningkatkan pengetahuan dalam menentukan harga pokok produksi terhadap penetapan harga jual yang tepat. Pendampingan berlangsung selama tiga kali pertemuan dengan melalui pemaparan materi, disksui tanya jawab dan praktik. Hasil pendampingan dari kegiatan ini telah meningkatkan pengetahuan kepada mitra dalam menentukan biaya produksi dan memperhitungkan harga pokok produksi.
The Influence of Financial Literacy, Digital Innovation, and Entrepreneurial Orientation on the Performance of MSMEs in the Post-Pandemic Era in Indonesia ADEBOWALE, Israel Olukayode; Atmaja, Sukarta; Puspitasari, Ria; Amalia, Dewi; Octasylva, Annuridya Rosyidta Pratiwi
West Science Journal Economic and Entrepreneurship Vol. 4 No. 01 (2026): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v4i01.2637

Abstract

The post-pandemic era has brought significant challenges and opportunities for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in terms of financial management, digital adaptation, and strategic orientation. This study examines the influence of financial literacy, digital innovation, and entrepreneurial orientation on MSME performance in the post-pandemic context. A quantitative research approach was employed, with data collected from 135 MSME owners and managers using a structured questionnaire measured on a Likert scale. The data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) version 25. The results indicate that financial literacy has a positive and significant effect on MSME performance, demonstrating the importance of sound financial knowledge and management skills in supporting business recovery. Digital innovation is found to have the strongest positive influence on performance, highlighting the critical role of digital technology adoption in enhancing competitiveness and market reach. Entrepreneurial orientation also shows a significant positive effect, emphasizing the importance of innovativeness, proactiveness, and risk-taking in navigating post-pandemic uncertainty. Simultaneously, financial literacy, digital innovation, and entrepreneurial orientation significantly explain variations in MSME performance. These findings suggest that strengthening internal capabilities through integrated financial education, digital capacity building, and entrepreneurship development is essential for improving MSME resilience and sustainable growth in Indonesia’s post-pandemic economy.
Aging and Rutting Resistance by Using Complex Process for Mixing Crumb Rubber Modifier at Intermediate and High Temperatures Eldouma, Ismail Bakheit; Ahmed, suliman Badawi; Aliyu, Sani; Amalia, Dewi; kumalasari, putu tantri
Potensi: Jurnal Sipil Politeknik Vol. 28 No. 1 (2026): Potensi: Jurnal Sipil Politeknik
Publisher : Department of Civil Engineering, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/potensi.v28i1.6564

Abstract

To mitigate the environmental impacts of road construction and maintenance, it is essential to identify solutions that enhance pavement performance through improved ageing resistance while minimizing adverse ecological effects. This study assessed how the complex modified dry procedure for mixing crumb rubber modifier at high temperatures affected the material's resilience to rutting and ageing. To guarantee the uniformity of the CRM maintained throughout this study, only one batch of crumb rubber was used. The tire rubber powder size utilized was passed through a sieve No. 70 mesh (212 µm), and retained on a sieve No. 80 mesh (180 µm). For this purpose, improved asphalt mixtures were designed and tested using several methods, including wheel-tracking tests, thin-film oven tests (TFOT), Marshall stability, indirect tensile strength, and pressure-aging-vessels (PAV) to simulate ageing conditions. Three crumb rubber blending techniques were carefully assessed in terms of stability, indirect tensile strength, rutting, moisture susceptibility, and ageing resistance. Five types of rubberized bitumen blended specimens (e.g., 0, 5%, 10%, 15%, and 20% by weight of net asphalt) were prepared at high temperatures. The ageing and rutting resistance of crumb rubber modifiers was investigated, and superior results were obtained for improving the mechanical properties of asphalt mixtures.
Co-Authors ADEBOWALE, Israel Olukayode Ahmed, Suliman Badawi Aliyu, Sani Antonius Siswanto ANWAR, WIWIN ARMOLDO OKTAVIANI Ariani, Windy Novita Asri, Muhammad Rizal Aswin, Lim Atmaja, Sukarta Aziza, Putri Fadhilla Azizah, Zahra Fitri Chamidy, Harita Nurwahyu Desiandi Sayful Anwar Dinata, Noer Fadzri Perdana Djatnika, Tjetjep Eldouma, Ismail Bakheit Erfan Muhammad, Erfan Ery Radya Juarti, Ery Radya Ezra Finesia Simbolon, Eva Faisal Estu Yulianto, Faisal Estu Febrianti, Resty Firia, Nisa Firuliadhim, Firuliadhim Fitria, Syarifa Githa Pratiwi, Shiwanggie Gulo, Elrich Gratiawan WD Guritno, Bagus Hatta, Fitriani Hidayat, Muhammad Fahrurrozi Ida Sugiarti Ivan, Hans Kartika, Hendira Rita Keryanti, Keryanti Krisologus, Yulianto Petrus kumalasari, putu tantri Kusuma, Yusmiati Liana Susanto Lindung Zalbuin Mase, Lindung Zalbuin Min, Joe Lian Muhammad Abu Bakar Sidik Mujiman Mujiman, Mujiman Mulyadi Yuswandono Nasution, Ade Nur Rabbiah Nisrina, Ratu Salma Nursyafril, Nursyafril Octasylva, Annuridya Rosyidta Pratiwi Permana, Adrian Dwi Prayetno, Eko PUDIN, APIP Puspita, Deasy Hary Rahman Rahayu, M. Ageng Rani Betseba, Sitorus Tio Ria Puspitasari Ruchiyat, Iman Ruchyat, Iman Sabila, Rifa Said, Jamaliah Setyaningrum, Dewi Janti Sihombing, Atmy Verani Rouly Sukandar, Beny Mulyana Sumiadi, Sumiadi Suripto Suripto Tarjo Tarjo Tuty Emilia Agustina Very Dermawan WD Gulo, Elrich Gratiawan Winata, Candra Yackob Astor Yuniarwati, Yuniarwati