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All Journal EL-MUHASABA Journal of Auditing, Finance, and Forensic Accounting JMM (Jurnal Masyarakat Mandiri) SENTIA 2016 International Journal of Supply Chain Management OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Equity: Jurnal Akuntansi Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Abdimas Sangkabira Jurnal Pengabdian Kepada Masyarakat Abdimas Indonesian Journal JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Pengabdian Masyarakat Jurnal Intelek Insan Cendikia Indonesian Journal of Applied Accounting and Finance Jurnal Pengabdian Kepada Masyarakat JURALINUS Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Akuntansi Bisnis dan Humaniora
Widi Dwi Ernawati
Politeknik Negeri Malang
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PELATIHAN KEWIRAUSAHAAN PRODUKSI KERAJINAN TANGAN HOME DÉCOR SERTA OPTIMALISASI PEMASARAN PRODUK MELALUI SOSIAL MEDIA DAN MARKET PLACE PADA IBU-IBU PKK KEC. AMPELGADING KAB. MALANG Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia; Dharmawan Iqbal Akbar; Farisa Nur Maula; Vuvut Selviana
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.208

Abstract

Kaum perempuan dalam masyarakat bisa menjadi satu indikator untuk meningkatkan kesejahteraan dan PKK adalah suatu wadah organisasi perempuan. Ibu-ibu PKK Kecamatan Ampelgading mempunyai latar belakang pendidikan yang sangat bervariasi dengan perekonomian keluarga menengah ke bawah. Dewasa ini, perkembangan teknologi menjadi tantangan tersendiri bagi ibu-ibu. Jika ibu-ibu mampu mengoptimalkan perkembangan teknologi yang dimiliki maka bisa meningkatkan kesejahteraan keluarga mereka. Keterampilan yang dimiliki bisa dikolaborasikan dengan kemandirian mereka untuk dapat mengembangkan berbagai macam peluang usaha. Oleh karena itu, dengan masalah dan potensi yang dimiliki oleh ibu-ibu PKK Ampelgading, pelatihan kewirausahaan produksi kerajinan tangan home décor serta optimalisasi pemasaran produk melalui sosial media dan market place pada ibu-ibu PKK Kecamatan Ampelgading, Kabupaten Malang diharapkan bisa menjadi solusi sehingga dapat meningkatkan taraf kesejahteraan ibu-ibu PKK tersebut.
Pendampingan Penyusunan Struktur BUMDES Pulotondo Mulyo Berbasis Potensi Ekonomi di Desa Pulotondo, Tulungagung Fatimah, Annisa; Wijayanti, Rika; Ernawati, Widi Dwi; Magdalena, Marlina; Indrayati, Indrayati
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.437

Abstract

The Community Service Team (PKM) of the Malang State Polytechnic (Polinema) carried out activities on July 3-4, 2024 at Pulotondo Village, Ngunut District, Tulungagung Regency. This was done to assist the Village-Owned Enterprise or often referred to as Bumdes Pulotondo Mulyo in Pulotondo Village, Ngunut District - Tulungagung Regency in compiling its organizational structure. The existence of Pulotondo village through Bumdes Pulotondo Mulyo must receive serious attention. Bumdes is expected to be able to manage assets, service providers, and other businesses to improve the welfare of its people according to Permendesa No. 4 of 2015. All capital for Bumdes Pulotondo Mulyo is obtained through direct participation from separated Village assets. This PKM activity is carried out in several stages, namely during pre-activity, activity implementation and post-activity. Based on the results of the pre-activity, the potential superior businesses owned by Bumdes are catering businesses, livestock/fishery feed distributors, and have a household waste business management plan. Therefore, the design of the Bumdes Management structure must be appropriate. To achieve organizational goals, Bumdes management really needs the support of management functions. The organizational structure of Bumdes Pulotondo Mulyo is not yet effective and stable. The initial steps that have been taken are to prepare the organizational structure and educate the job descriptions of all Bumdes managers. This activity received a positive perception from the Bumdes Pulotondo Mulyo Management. According to Bumdes, the PKM activity is very useful and opens up new insights that are ready to be applied to the Bumdes organization. It is hoped that this assistance can continue to be focused on strengthening the community's economy, increasing information, knowledge and skills, which must be carried out in multiple aspects, both from the aspects of society, social, culture, village government policies and marketing potential for Bumdes Pulotondo Mulyo.
PELATIHAN PENGOLAHAN MINYAK JELANTAH PADA BUMDES PULOTONDO, KEC. NGUNUT – KAB. TULUNGAGUNG Soedarso, Elvyra Handayani; Berlianingtyas, Putri Ayu; Kristanti, Ima; Rachmat, Basuki; Ernawati, Widi Dwi; Yusna, Yusna
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1308

Abstract

The village of Pulotondo, in the Ngunut subdistrict of Tulungagung Regency, has significant potential for freshwater fish farming and horticultural plant cultivation. However, this potential remains underutilized because the marketing area is still limited to the local scope. The local BUMDes (Village-Owned Enterprises) has not seized this opportunity and is only focusing on a micro-scale LPG retail business for the surrounding community. The event can provide BUMDes Pulotondo for utilizing waste processing, specifically converting used cooking oil into scented candles. This could reduce used cooking oil waste and allow the candles to be sold, thereby boosting BUMDes's economic potential. The service method includes material presentation, discussions, and practical exercises. Making candles from used cooking oil proceeded smoothly and was well-received by 12 participants, and they can produce candles for product sale.
Regional Financial Analysis and Strategy to Increase Regional Revenue Al Finna, Siti Tahta; Lutfillah, Novrida Qudsi; Ernawati, Widi Dwi
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.511

Abstract

This study analyzes the regional financial performance and revenue enhancement strategies of the Regional Finance Agency of Trenggalek Regency for the period 2019-2023. Qualitative methods were used with analysis techniques including revenue budget variance analysis, regional original revenue (PAD) effectiveness ratio, regional financial efficiency ratio, and expenditure efficiency ratio. The results showed that the regional financial analysis in 2019-2023 in BKD Trenggalek Regency with the results of (1) revenue realization exceeds the budget target, indicating good budget performance; (2) PAD effectiveness is quite good, although some targets are not achieved; (3) regional financial efficiency is still low due to high regional expenditure; (4) expenditure efficiency is generally achieved with a ratio below 100%; (5) revenue enhancement strategies are implemented through intensification and extensification.
DIGITALISASI FINANCIAL STATEMENTS DAN PENILAIAN FINANCIAL PERFORMANCE PADA UMKM MEGATRILAND Awanda Rachma Dhea Atyaningsih; Handayani Soedarso, Elvyra; Dwi Ernawati, Widi
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v9i1.18410

Abstract

This study aims to implement the digitalization of financial statements using Zahir Accounting and measure the financial performance (e.g., activity, profitability, liquidity, solvency) of Megatriland, a micro, small, and medium-sized enterprise (MSME). Primary data on ownership structure, industry sector, and business policies will be collected through semi-structured interviews with the owner. Additionally, secondary data analysis will be conducted on financial transaction records, such as financial statements. Zahir Accounting Software empowers Megatriland MSME to generate financial statements, including income statements, balance sheets, and cash flow statements, with greater accuracy and real-time functionality. Furthermore, through ratio analysis, the software streamlines financial performance monitoring by encompassing activity, liquidity, profitability, and solvency ratios. Zahir Accounting software empowers Megatriland MSME to manage finances more efficiently, potentially improving the quality of financial decision-making. This study's findings suggest that digital accounting technology can contribute to optimizing financial management at Megatriland MSME, potentially leading to improved performance and sustainability for micro, small, and medium-sized enterprises. Keywords: Financial Performance, Financial Statements, MSME, Zahir Accounting
PELATIHAN PEMASARAN UNIT USAHA CATERING BUMDES MELALUI BRANDING DESA DAN BUMDES PADA DESA PULOTONDO, KECAMATAN NGUNUT, KABUPATEN TULUNGAGUNG Maula, Farisa; Ernawati, Widi Dwi; Winarto, Edi; Oktavia, Fathimatus Zahro Fazda; Selviana, Vuvut; Handayawati, Kuni Utami
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 6, Nomor 2, Juli 2025
Publisher : Jurusan Teknik Lingkungan Fakultas Arsitektur Lanskap dan Teknologi Lingkungan, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/hc4bec45

Abstract

Pemasaran digital dan strategi branding kini menjadi kebutuhan utama bagi unit usaha desa, khususnya Badan Usaha Milik Desa (BUMDes), untuk meningkatkan daya saing produk lokal. Kegiatan pengabdian ini dilaksanakan di Desa Pulotondo, Kecamatan Ngunut, Kabupaten Tulungagung, dengan fokus pada peningkatan kapasitas pemasaran digital unit usaha catering milik BUMDes setempat. Permasalahan utama yang dihadapi mitra adalah keterbatasan jangkauan pasar dan kurangnya identitas visual produk. Metode pelaksanaan kegiatan dibagi dalam tiga tahap: persiapan (observasi dan wawancara), pelaksanaan (pelatihan tatap muka terkait digital marketing, social commerce, dan branding visual), dan pelaporan. Sebanyak 9 peserta dari tim pengelola catering mengikuti pelatihan yang difasilitasi oleh tim dosen dan mahasiswa. Materi pelatihan mencakup penggunaan media sosial (Instagram, TikTok), platform social commerce (WhatsApp Business, Shopee), hingga pembuatan tautan terintegrasi melalui Linktree. Evaluasi melalui kuesioner menunjukkan peningkatan signifikan dalam pemahaman, keterampilan, dan kepuasan peserta terhadap kegiatan ini. Hasil kegiatan menunjukkan bahwa branding desa dan pemanfaatan digital marketing secara langsung meningkatkan visibilitas usaha catering serta memperluas jangkauan pasarnya. Hambatan teknis seperti keterbatasan koneksi internet dapat diatasi dengan kerja sama dan antusiasme tinggi dari para mitra. Secara keseluruhan, kegiatan ini memberikan kontribusi positif terhadap pemberdayaan ekonomi lokal dan peningkatan kapasitas manajerial pelaku usaha desa.
PENERAPAN ACTIVITY BASED MANAGEMENT (ABM) DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI DAN PROFITABILITAS PADA PT ENERGI AGRO NUSANTARA Bio Nita Ahmad; Kartika Dewi Sri Susilowati; Widi Dwi Ernawati
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan Activity Based Management (ABM) dalam meningkatkan efisiensi biaya produksi dan profitabilitas pada PT Energi Agro Nusantara. Penelitian ini dilakukan pada PT Energi Agro Nusantara yang memproduksi berbagai produk bahan kimia antara lain Fuel Grade Ethanol 99,5%, Extra Neutral Alcohol 99%, dan Extra Neutral Alcohol 96%. Data yang digunakan adalah data produksi, data biaya, dan laporan PT Energi Agro Nusantara tahun 2023. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa PT Energi Agro Nusantara masih menggunakan metode tradisional dalam menghitung harga pokok produksi. Hasil perhitungan harga pokok produksi dengan metode Activity Based Costing (ABC) menunjukkan bahwa Fuel Grade Ethanol 99,5% dan Extra Neutral Alcohol 99% undercosting, serta Extra Neutral Alcohol 96% overcosting. Penerapan Activity Based Management (ABM) mampu menggabungkan dan mengurangi aktivitas yang tidak bernilai tambah, meningkatkan efisiensi biaya produksi sebesar Rp 2.572.894.360, serta meningkatkan profitabilitas melalui peningkatan gross profit margin dari -52,17% menjadi -47,28% dan peningkatan net profit margin dari -70,62% menjadi -65,73%. Dengan demikian, PT Energi Agro Nusantara sebaiknya menerapkan Activity Based Management untuk meningkatkan efisiensi biaya produksi dan profitabilitas.
PELATIHAN PERPAJAKAN DAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS ANDROID “LAMIKRO” UNTUK MENINGKATKAN PENGETAHUAN DAN KETRAMPILAN UMKM Riwajanti, Nur Indah; Susilowati, Kartika D.S.; Ernawati, Widi Dwi; Soedarso, Elvyra Handayani; Berlianingtyas, Putri Ayu
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 2 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i2.21930

Abstract

Abstrak: UMKM memiliki keterbatasan dalam memahami peraturan perpajakan terbaru khususnya pajak serta kurang memiliki ketrampilan dalam menyusun laporan keuangan. Tujuan kegiatan Pengabdian Pada Masyarakat (PPM) ini adalah meningkatkan pengetahuan tentang perpajakan dan ketrampilan menggunakan aplikasi penyusunan laporan keuangan berbasis Android yaitu LAMIKRO. Kegiatan dilakukan dalam bentuk pelatihan pada 20 orang pemilik UMKM binaan Lembaga Zakat YASA Malang. Berdasarkan hasil analisis kuesioner kepuasan dari peserta, pelatihan mampu meningkatkan tingkat kepuasan yang tinggi terhadap kegiatan PPM dari sisi metode (69,23%), materi (61,54), manfaat (92%). Pelatihan juga berhasil menumbuhkan antusiasme mereka untuk memanfaatkan hasil pelatihan untuk menyusun laporan keuangan (81%) dan melaporkan pajak (19%).Abstract: Micro, Small, and Medium Enterprises (MSMEs) face challenges in understanding the most recent tax legislations, particularly in the area of taxation, and lack proficiency in generating financial statements. The objective of this Community Service (PPM) initiative is to enhance understanding of taxation and proficiency in utilising the Android-based financial report preparation application, LAMIKRO. The workshop was conducted to support 20 MSME owners, facilitated by Lembaga Zakat YASA Malang. Based on the results of the satisfaction questionnaire analysis from the participants, the training was able to increase the high level of satisfaction with PPM activities in terms of methods (69.23%), materials (61.54%), benefits (92%). The programme also effectively cultivated their excitement to utilise the training outcomes for the purpose of preparing financial reports (81%) and reporting taxes (19%). 
EARNINGS QUALITY, CORPORATE GROWTH ON CORPORATE PERFORMANCE: EVIDENCE FROM CONSUMPTION GOOD ON INDONESIAN STOCK EXCHANGE Indrayati; Widi Dwi Ernawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.244

Abstract

The purpose of this study is to empirically examine the effect of earnings quality and firm growth on corporate performance. Earnings quality is proxied by discretional accruals, earnings persistence, while corporate growth is proxied by asset growth and profit growth and corporate performance is represented by the returns on equity and assets. This research method uses secondary data with a population of companies with a sample of consumer companies that are listed on the Indonesian stock exchange, namely food, beverage, cigarette and pharmaceutical companies as many as 138 companies for the years 2019-2021. Data collection with documentation and data processing with t test, f test, and coefficient of determination test for multiple linear regression utilizing the traditional assumption test. The results of the partial study (t) show that discretionary accruals, earnings persistence, asset growth and profit growth have a significant effect on corporate performance which is proxied by return on equity and return on assets, joint test (f) shows a significant effect and r square shows influence of 61.28%. The findings show that there is a significant effect of discretionary accruals, earnings persistence, assets growth and earnings growth on corporate performance (ROE and ROA).
PELATIHAN DAN PENDAMPINGAN DIGITALISASI ADMINISTRASI PENJUALAN PADA KELOMPOK WANITA TANI " DEWI SARTIKA" DESA PETUNG SEWU KABUPATEN MALANG Evi Suwarni; Vit Zuraida; Tiara Estu Amanda; Widi Dwi Ernawati; Masitha Nisa Akmalia
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i1.5410

Abstract

This Community Service aims to provide assistance and training for the Petung Sewu Village Farmer Women's Group, Malang Regency, namely the Petung Sewu Village farmer women's association that processes citrus drinks which currently does not have proper business administration records, resulting in irregular recording and proof documents, inseparability between personal money and business capital and business results, In fact, often it cannot be known the profit and loss from the proceeds of sales. This community service activity is in the form of assistance to the Petung Sewu Village Farmer Women's Group, Malang Regency in terms of managing business administration activities systematically using the TemanBisnis application to facilitate the management of administrative activities so that all administrative activities can be recorded properly. The method used is to hold assistance and training on the use of digital financial administration records, namely the "Business Friends" application. The end result of this activity is the application of a good digital sales administration system to realize an orderly administrative business and ease of financial records, financial statements. Real time information in this system helps the business operations of the Farmer Women's Group of Petung Sewu Village, Malang Regency more effectively and efficiently. Keywords: Farmer Women's Group, Digital Sales Administration, TemanBisnis
Co-Authors Al Finna, Siti Tahta Anna Isrowiyah Annisa Fatimah Annisa Fatimah Aulia Azzahra Awanda Rachma Dhea Atyaningsih Basuki Rachmat Beatrix Brigita Tapiory Bio Nita Ahmad Dharmawan Iqbal Akbar Dhea Galuh Nugraheni Dyah Metha Nurfitriasih Dyah Metha Nurftriasih Elvyra Handayani Soedarso Evi Suwarni, Evi Excellent Nokiyanti Farisa Nur Maula Farisa Nur Maula Fathimatus Zahro Fazda Oktavia Handayawati, Kuni Utami Hari Purnomo Hesti Wahyuni Ima Kristanti INDRA LUKMANA PUTRA Indrayati Indrayati Indrayati, Indrayati Kartika Dewi Sri Susilowati Ludfi Djajanto M. Arief Setiawan Magdalena, Marlina Masitha Nisa Akmalia Muhammad Arief Setiawan Nilam Ayu Mayang Sekar Novi Nugrahani Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nurindrasari, Diana Oktavia, Fathimatus Zahro Fazda Putri Ayu Berlianingtyas Putri Ayu Berlianingtyas Ratnawardhani, Eki Andika Ratnawardhani, Eki Andika Retno WIDIASTUTI Rika Wijayanti Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Selviana, Vuvut Septiana Kartika Rachmawati Susilowati, Kartika D.S. Tiara estu amanda Triesti Candrawati Vika Amelia Vit Zuraida Vuvut Selviana Wijayanti, Rika Winarto, Edi Yusna Yusna, Yusna