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All Journal EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) International Journal of Economics, Accounting, and Management
Wehdawati
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Nursing Physics Public Health

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Go Green Ekonomi Edukasi Pembuatan Pupuk Organik Media Eco Enzyme Desa Kelampangan Kota Palangkaraya Hakim, Sofyan; Himawan, Hilmi Satria; Geovani, Andrea; Asianingrum, Al Hujjah; Wehdawati; Julianti, Nania Salsabila; Clara, Leony Clarissa; Putri, Berliana Surya
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i1.1259

Abstract

Sampah rumah tangga cenderung berakhir di Tempat Pembuangan Akhir (TPA) menjadi sampah dan dapat merusak lingkungan, namun dengan pengelolaan yang baik dapat diolah menjadi bahan yang bernilai ekonomis. Bahan limbah seperti limbah sayuran atau kulit buah dapat diolah menjadi cairan eko-enzim multiguna. Ekoenzim merupakan senyawa organik berupa larutan kompleks yang dihasilkan dari proses fermentasi bahan limbah berupa limbah kulit buah dan sayuran. Cara membuatnya sangat mudah dan bisa dilakukan oleh siapa saja. Tujuan dari penulisan ini adalah membangun kegiatan pengabdian masyarakat dalam upaya pemberdayaan warga untuk mengolah sampah rumah tangga dan sayuran menjadi cairan ekoenzim yang kaya manfaat sebagai pupuk organik untuk perkebunan. Terciptanya eko-enzim yang tidak hanya membantu mengurangi pembuangan sampah ke TPA tetapi juga menjadi alternatif untuk mengurangi penggunaan bahan kimia sintetik yang berbahaya bagi kesehatan manusia dan lingkungan. Kesadaran mengolah sampah menjadi eko-enzim juga merupakan langkah dalam upaya mewujudkan zero waste di lingkungan hijau, sehingga ekonomi hijau masyarakat dapat dikelola dengan baik. Kesadaran mengolah sampah juga merupakan langkah dalam upaya mewujudkan zero waste untuk mewujudkan ekonomi hijau. Metode pelaksanaannya dengan pendidikan rintisan kepada warga di Kalampangan Kota Palangka Raya. Kegiatan ini memiliki nilai bahwa pelatihan pemanfaatan sampah dapur dapat memberikan manfaat bagi warga, selain dapat mengurangi sampah yang harus dikirim ke tempat pembuangan akhir, juga bermanfaat secara ekonomi bagi warga. Dari sudut pandang Islam, melestarikan alam (lingkungan) adalah kewajiban setiap manusia karena dengan memperkenalkan eko-enzim sebagai pupuk alami dan biopestisida untuk mendukung tingkat ekonomi pertanian organik. Dengan menekan biaya diharapkan keberlanjutan pertanian organik dapat ditingkatkan sehingga dapat mendukung ketahanan pangan dan pertumbuhan ekonomi di desa Kalampangan Kota Palangka Raya.
ANALISIS PENENTUAN SEKTOR-SEKTOR UNGGULAN PRIORITAS KABUPATEN KOTAWARINGIN TIMUR Dwi Ardi Wicaksana Putra; Wehdawati; Sigit Mulyanto
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 6 No. 1 (2018): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.21 KB) | DOI: 10.30640/ekonomika45.v6i1.85

Abstract

The determination of priority sectors is very important for accelerating the economic growth in East Kotawaringin Regency. This research is an initial step in providing information on priority sectors which have the potential to be developed through identification and analysis of the development of the base sector; the sectors that have relatively good economic structure and competitiveness as well as the sectors which are classified as the main economic sector groups in each analysis year. The method used is in this research was Loqation Quotient (LQ) analysis, Shift Share analysis and Klassen Typology analysis using data from the East Kotawaringin Regency GRDP and Central Kalimantan Province GRDP at Constant Price (2010) according to the 2011-2016 period. By using these three analyzes, priority sectors are determined by looking at the development experiences or trends that have occurred in 17 economic sectors over the past 5 years. The results of this study indicated that the priority superior sector of East Kotawaringin Regency relies on the sector of Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles; Manufacturing; Transportation and Storage; Agriculture, Forestry, and Fishing; as well as Construction
REVENUE ANALYSIS USING BREAK EVEN POINT IN ANGEL LAUNDRY Ninda Nur Fauziah, Ninda Nur Fauziah; Wehdawati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 7 No. 2 (2020): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.156 KB) | DOI: 10.30640/ekonomika45.v7i2.133

Abstract

Break even point is the condition of a business that does not earn a profit and does not suffer loss. The purpose of this study was to determine Angel Laundry’s sales revenue at Kuala Pembuang using a break even point. The method used is descriptive method.The results showed a break even point in units of 179,29 kg per month. In addition, Angel Laundry’s efforts are right in determining the selling price of Rp 6.000 per kg when viewed from the value of break even point (rupiah), so to get a business profit Angel Laundry must be able to get the above sales from Rp 1.070.772. In May 2019 Angel Laundry’s business was able to sell 830 kg of laundry services. Based on the above analysis results obtained sales in May 2019 of Rp 4.980.000 and the results of the break even point rupiah amounting to Rp 1.070.772 means that Angel Laundry’s business gets a profit of Rp 3.909.228 or 78,49%.
The Effect of Investment Opportunity Set, Company Growth, and Debt Covenant on Accounting Conservatism in Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2018-2021 Mondhi; Wehdawati; Muhammad Zainal Arifin; Adelia Maulida; Fahrina; Muthia Putri Ramadhani Arasy Hasan
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1435

Abstract

A business phenomena that happens in consumer products manufacturing firms like PT Kimia Farma Tbk. and other businesses due to the emergence of conflicts of interest such as cases related to overstated profits. The conflicts that occur can be reduced by applying the principles of accounting conservatism. Agency theory is supported to explain that accounting conservatism is a signal given to avoid a manager's opportunistic behavior when financial reports are presented. The purpose of this study was to determine the effect of debt covenants, business expansion, investment conservative prospects in accounting. Consumer product companies listed on the Indonesia Stock Exchange between 2018 and 2021 represent the target population of this research. which report complete financial reports. The sample selection technique is saturated sample technique. The sample that meets the criteria is 25 companies. Multiple regression analysis serves as the analytical method applied in this research. Hypothesis testing is conducted using version 25.0 of the SPSS software for Windows. Simultaneous test results show that investment opportunity set, company growth, and debt covenants influence accounting conservatism. The results of partial hypothesis testing indicate that investment opportunities yield a significance level of 0.715> 0.050, suggesting that such opportunities do not have a statistically significant influence on accounting conservatism, hence H1 is rejected. H2 is supported as business expansion exerts a negative impact on accounting conservatism (significant value 0.000 < 0.050), and H3 is supported as well since debt covenants are shown to negatively affect accounting conservatism (significant value 0.000 < 0.05)
Co-Authors Adelia Maulida Al Hujjah Asianingrum Clara, Leony Clarissa Dwi Ardi Wicaksana Putra Fahrina Geovani, Andrea Hakim, Sofyan Himawan, Hilmi Satria Julianti, Nania Salsabila Mondhi Muhammad Zainal Arifin Muthia Putri Ramadhani Arasy Hasan Ninda Nur Fauziah, Ninda Nur Fauziah Putri, Berliana Surya Sigit Mulyanto