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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kumawula: Jurnal Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN International Journal Of Science, Technology & Management (IJSTM) Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Business, Management and Economics International Journal of Educational Research and Social Sciences (IJERSC) Management and Accounting Expose Journal of Applied Business, Taxation and Economics Reseach Studi Akuntansi, Keuangan, dan Manajemen LAWSUIT JURNAL PERPAJAKAN JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat International Journal of Economics, Commerce, and Management Panggung Kebaikan : Jurnal Pengabdian Sosial Harmony Management: International Journal of Management Science and Business Jurnal Pengabdian Masyarakat Inovasi Indonesia
Kodriyah
Universitas Serang Raya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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Meningkatkan Tertib Administrasi Keuangan UMKM melalui Literasi Simple Accounting pada WPMI Banten Mahardini, Nikke Yusnita; Denny Putri Hapsari; Andari, Andari; Kodriyah, Kodriyah; Santi Octaviani; Nana Umdiana
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/2ek3t715

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan ketertiban administrasi keuangan pada anggota komunitas Wanita Pengusaha Muslimah Indonesia (WPMI) Provinsi Banten melalui penerapan metode Simple Accounting dan pemanfaatan aplikasi pencatatan keuangan berbasis digital, SIAPIK. Permasalahan yang dihadapi para pelaku UMKM dalam komunitas ini adalah rendahnya literasi keuangan dan keterampilan dasar akuntansi, yang menyebabkan pencatatan keuangan yang tidak terstruktur serta pencampuran antara keuangan pribadi dan usaha. Kegiatan dilaksanakan dengan pendekatan experiential learning, yang melibatkan pelatihan, pendampingan, dan praktik langsung pencatatan keuangan secara manual maupun digital. Sebanyak 36 peserta mengikuti kegiatan secara luring dan menunjukkan peningkatan pemahaman yang signifikan, kemampuan menggunakan aplikasi SIAPIK secara mandiri, serta mampu menyusun laporan keuangan sederhana seperti laporan laba rugi dan arus kas. Lebih dari 80% peserta berhasil mempraktikkan pencatatan digital secara mandiri. Program ini juga menumbuhkan kesadaran kolektif akan pentingnya pencatatan keuangan serta potensi peserta menjadi agen literasi keuangan di lingkungan komunitasnya. Hasil ini menunjukkan bahwa kombinasi pelatihan berbasis pengalaman dan teknologi digital dapat mendorong perubahan perilaku keuangan yang berkelanjutan bagi UMKM perempuan.  
Transfer Pricing in the Perspective of Foreign Ownership and Audit Quality: A Study of Company Size Moderation Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Burhanudin, Burhanudin
International Journal of Business, Management and Economics Vol. 6 No. 4 (2025): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v6i4.3039

Abstract

This study aims to examine the influence of foreign ownership and audit quality on transfer pricing, as well as the role of company size as a moderation variable, in manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange. The research method is quantitative and causal, and data are collected from annual financial statements for the 2020–2024 period. The analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that foreign ownership and audit quality significantly affect transfer pricing. The moderation test showed that firm size significantly moderated the relationship between foreign ownership and audit quality in transfer pricing. This means that the influence of these two variables tends to be stronger in large-scale companies. These findings confirm the importance of oversight of ownership structures and audit quality, especially in large companies that have complex cross-border transactions.
How Financial Factors Shape the Capital Structure of Manufacturing Companies in the Basic Chemical Industry Santi Octaviani; Kodriyah Kodriyah; Nikke Yusnita Mahardini; Zalfa Kaila Widi Utami
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1002

Abstract

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.
Peningkatan Kemampuan Pembukuan Sederhana untuk Usaha Kecil Menengah di Kelurahan Mesjid Priyayi Dewi, Santi Riana; Kodriyah, Kodriyah; Masitoh, Martina Rahmawati
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 2 No 1 (2024): JPMII - Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.339

Abstract

Peningkatan Usaha Kecil dan Menengah menjadi salah satu fokus program yang masih banyak membutuhkan perhatian dalam upaya meningkatkan taraf ekonomi masyarakat. Pada saat ini pelaku usaha UKM belum memahami pentingnya pembukuan dan menganggap bahwa pembukuan tidak penting dalam proses usaha. Sementara itu sesungguhnya kompetensi melakukan pembukuan sederhana merupakan bagian penting untuk menunjang kemampuan pelaku usaha UKM agar dapat meningkatkan pengelolaan bidang keuangan. Dengan kemampuan melakukan pembukuan maka dapat diketahui alur kas dari keuangan, sehingga dapat diketahui dengan jelas untung rugi dari usaha yang dilakukan. Selama ini pelaku usaha masih mengabaikan tentang pentingnya melakukan pembukuan keuangan. Keinginan untuk meningkatkan kemampuan tersebut, maka dilaksankan program peningkatan UKM dengan salah satu materinya adalah mengenai pentingnya kemampuan melakukan pembukuan, yang diikuti oleh pelaku usaha dan calon pelaku usaha kecil dan menengah di kelurahan Mesjid Priyayi. Materi diberikan oleh dosen yang menguasai bidang akuntansi dan keuangan. Program peningkatan kemampuan pembukuan diikuti sebanyak 15 pelaku UKM. Tujuan dilakukan program adalah meningkatkan keemampuan mengatur keuangan usaha, pemetaan keuntungan dan kerugian, serta mengetahui kondisi dan perkembangan usaha.
Peningkatan Daya Saing UMKM Melalui Digitalisasi dan Inovasi Packaging: Studi Kasus pada UMKM UP2K Unyur Makmur, Serang – Banten Santi Octaviani; Nikke Yusnita Mahardini; Kodriyah Kodriyah; Denny Putri Hapsari; Nana Umdiana; Dilla Fitriana Putri Igefar
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 4 (2025): November: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i4.2371

Abstract

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.
Co-Authors Abd. Rasyid Syamsuri Abdul Malik Adinda, Nur Agatha Rossy Wulandari Agni Ambya Alamsyah Andari Andari, Andari Anisah Fitri Anisah Fitri, Anisah Atika Indriyani Putri Burhanudin Burhanudin Burhanudin Burhanudin Daniel Happy Putra Denny Kurnia Denny Kurnia Denny Kurnia Denny Putri Hapsari Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dien Sefty Framita Dilla Fitriana Putri Igefar Dyah Ayu Pradaningrum Entis Haryadi Fitriani, Alfina Framita, Dien Sefty Garnis artiwiya Garnis artiwiya, Garnis Herlina Agustin Herman Wijaya Herman Wijaya Imroatul Khasanah Indah Nailatus Sa’adah Jayawarsa, A.A. Ketut Karimah Nasr, Nailah kusumawardani, lita heni Lestari, Gita Ayu Mahardini, Nikke Yusnita Masitoh, Martina Rahmawati Mitha Putri Pratama Monica, Vina Nabilah, Huria Husna Neneng Sri Suprihatin, Neneng Sri Nikke Yusnita Mahardini Nikke Yusnita Mahardini Nikke Yusnita Mahardini Pramudita, Imelia Rizky Puji Lestari Dewi Putri, Ririn Fitriani Ratu Erlina Gentari Ratu Erlina Gentari, Ratu Erlina Ratu Vera Safira Ririn Fitriani Putri Rosnia Rosnia Santi Octaviani Santi Octaviani Santi Octaviani, Santi Santi Oktaviani Santi Riana Dewi, Santi Riana Suhartini Suhartini Sukiyaningsih, Tri Wahyuni Umdiana, Nana Vina Monica Wijaya, Herman Wulandari, Maudi Yayah Kholiyah Yulianto, Alfian Prasetya Yusnita Mahardini, Nikke Zalfa Kaila Widi Utami