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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis BJRA (Bongaya Journal of Research in Accounting) EDUKATIF : JURNAL ILMU PENDIDIKAN Neraca: Jurnal Pendidikan Ekonomi Journal of Enterprise and Development (JED) Indonesian Journal of Social and Educational Studies Formosa Journal of Social Sciences (FJSS) Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat TEKNOS: Jurnal Pendidikan dan Teknologi JURNAL RUMPUN MANAJEMEN DAN EKONOMI V-Machine: Vocational and Mechanical Community Service Journal (Jurnal Pengabdian Masyarakat)
Handayani, Andi Asti
Universitas Negeri Makassar
Religion Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENGELOLAAN ANGGARAN PENELI TIAN & INOVASI PRODUK DI PT UNILEVER INDONESIA TBK Andi Asti Handayani; Tuti Supatminingsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.7441

Abstract

This study aims to examine budget management in research and product development activities at PT Unilever Indonesia Tbk. In the Fast-Moving Consumer Goods (FMCG) sector, innovation plays a crucial role in maintaining competitiveness. However, the lack of transparency in the allocation and reporting of R&D budgets is a major challenge. This study employed a descriptive qualitative method with a literature review approach, drawing on secondary data sources, such as academic journals, books, and official reports from Unilever. Budget preparation was conducted using simulations based on the common product innovation stages in the FMCG industry, from market research to product promotion. The findings indicate that budget allocations for each phase need to be designed with flexibility and strategy to adapt to operational changes and innovation needs. Furthermore, it is crucial to integrate information systems and managerial methods that increase the efficiency of R&D funds.
EVALUASI KINERJA KEUANGAN BERDASARKAN METODE VALUE FOR MONEY PADA PENGELOLAAN APBD KOTA MAKASSAR Andi Asti Handayani; Tuti Supatminingsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 11 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i11.7443

Abstract

Makassar City, as one of the metropolitan cities in Eastern Indonesia, has a great responsibility to ensure financial management that supports sustainable development and optimal public services. This study evaluates the financial performance of Makassar City in 2021–2023 based on the Value for Money principle, namely economic aspects, efficiency, and effectiveness. The research method is quantitative descriptive and secondary data sources in the form of the Budget Realization Report (LRA) of Makassar City regional revenue and expenditure downloaded from the official website of the Makassar City Government. The economic ratio analysis shows that budget management was categorized as economical in 2021 and 2022, and fairly economical in 2023. The efficiency ratio was categorized as less efficient in 2021 and 2022, and not efficient in 2023. Meanwhile, the effectiveness ratio was highly effective in 2021 and fairly effective in both 2022 and 2023. These findings indicate that although Makassar City's budget management was relatively frugal in the first two years, efficiency and effectiveness declined in the third year.
Statistik Ekonomi: Perbandingan Pendapatan UMKM Sebelum dan Sesudah Pandemi Tuti Supatminingsih; Andi Asti Handayani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.7440

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting the national economy, yet they are one of the sectors most impacted by the COVID-19 pandemic. This study aims to analyze the differences in MSME income before and after the pandemic and to uncover the factors influencing their recovery process. The study was conducted using a quantitative approach using a descriptive-comparative method, utilizing secondary data from the Central Statistics Agency (BPS) and the Ministry of Cooperatives and SMEs, as well as primary data through questionnaires and interviews with 100 MSMEs from various business sectors. The results show that MSME revenue experienced a sharp decline from IDR 9.6 quadrillion in 2019 to IDR 8.5 quadrillion in 2020, before beginning to recover in 2021. In the post-pandemic period (2022–2023), MSMEs successfully recovered, with their contribution to Gross Domestic Product (GDP) increasing to 61.07% and the number of business units reaching 66 million, surpassing pre-pandemic levels. However, the recovery has been uneven; medium- sized enterprises (MSMEs) recovered faster than small, micro, and ultra-micro enterprises. Government stimulus programs, broader access to financing, the implementation of digitalization, and the adaptability of business actors are key factors driving this recovery. The research findings are expected to serve as a reference in evaluating and formulating policies to strengthen the resilience and competitiveness of MSMEs in the future.
PENINGKATAN AKUNTANSI DAN EFISIENSI KEUANGAN MELALUI PENDAMPINGAN DIGITAL BAGI UMKM WAROENG MESSO DI KABUPATEN GOWA Tuti Supatminingsih; Andi Asti Handayani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i6.7442

Abstract

This article discusses "Increasing Accounting and Financial Efficiency Through Digital Assistance for Waroeng Messo MSMEs in Gowa Regency". This research aims to explore how digital assistance can improve accounting and financial efficiency for MSMEs, especially Waroeng Messo in Gowa Regency. Through an information technology approach, this research provides new insights in increasing financial literacy and the application of technology for MSMEs. The research method includes a preparation stage with direct visits to MSMEs business actors to identify the problems they face. The research results show that the use of information technology-based applications/software can provide significant benefits for MSMEs, such as saving time, speeding up work, and securing data. In conclusion, digital assistance can be an effective solution in increasing the accounting and financial efficiency of MSMEs, with government support that encourages the growth of the MSMEs sector.
PENERAPAN AKUNTANSI MANAJEMEN RUMAH TANGGA (ASMARA) UNTUK MENINGKATKAN LITERASI KEUANGAN KELUARGA Andi Asti Handayani; Tuti Supatminingsih; Nurwahida Nurwahida; Andi Tonra Lipu
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7348

Abstract

Minimnya literasi keuangan menyebabkan berbagai masalah seperti pemborosan, tidak tercapainya tujuan finansial, hingga ketergantungan pada utang konsumtif.Kegiatan PKM ini bertujuan memberikan edukasi serta pendampingan penerapan akuntansi manajemen rumah tangga melalui pembuatan anggaran (budgeting), pencatatan keuangan harian, pengelompokan kebutuhan, hingga perhitungan kapasitas menabung & investasi rumah tangga. Kegiatan dilaksanakan di Kelurahan Mangasa Kota Makassar. Sasaran kegiatan adalah ibu rumah tangga, pekerja informal, dan keluarga dengan literasi keuangan rendah.Setelah penerapan pencatatan harian dan evaluasi mingguan, peserta menyadari adanya pengeluaran tidak perlu seperti jajan, biaya pulsa berlebih, dan belanja impulsif. Hasil Kegiatan menghasilkan 85% peserta mampu membuat anggaran keluarga, Peserta mulai mencatat pemasukan dan pengeluaran harian menggunakan format yang diberikan, dan Peserta memahami pembuatan dana darurat dan pembagian kebutuhan 50-30-20. Setelah pendampingan 30 hari, rata-rata peserta berhasil menghemat 10–15% pengeluaran.
Efisiensi dan Transparansi Keuangan Dalam Bisnis Warnet: Analisis Penggunaan Software Akuntansi Pada Mininetcity Handayani, Andi Asti; Supatminingsih, Tuti
Neraca: Jurnal Pendidikan Ekonomi Vol. 11 No. 1 (2025): Neraca: Jurnal Pendidikan Ekonomi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/neraca.v11i1.11674

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan software akuntansi terhadap efisiensi dan transparansi keuangan pada usaha mikro kecil dan menengah (UMKM), khususnya pada studi kasus bisnis warnet Mininetcity. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi yang dianalisis menggunakan teknik analisis interaktif. Hasil penelitian menunjukkan bahwa sebelum penggunaan software, pengelolaan keuangan cenderung manual, tidak efisien, dan rawan manipulasi. Setelah implementasi software akuntansi Accurate, pencatatan transaksi menjadi otomatis, transparansi meningkat, dan proses pelaporan keuangan menjadi lebih cepat dan akurat. Realisasi anggaran juga menunjukkan kecocokan penuh dengan estimasi, menandakan bahwa proses manajemen keuangan berjalan sesuai rencana. Meskipun demikian, tantangan terkait infrastruktur dan faktor manusia tetap menjadi perhatian untuk pengembangan sistem ke depan. Temuan ini dapat menjadi referensi bagi pelaku UMKM dalam mengadopsi sistem digital untuk meningkatkan kualitas pengelolaan keuangan mereka.
Co-Authors Andi Khaerun Niza Andi Tonra Lipu Armalia, Yesi Awaluddin Dinar, Muhammad Fitry Purnamasari Hikmayani Subur Israwati Hamsar Israwati Hamsar Marhawati Miranda Miranda Muhammad Azis Muhammad Dinar Muhammad Hasan Muhammad Hasan Nur Arisah Nuraisyiah Nuraisyiah Nurdiana Nurwahida Nurwahida Raden Mohamad Herdian Bhakti Samsinar Tuti Supatminingsih Wardimansyah Ridwan