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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Jurnal Akuntansi dan Keuangan Eksos COMMUNITY : Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA AKUNTANSI JURNAL ABDIMAS PLJ Kapuas Jurnal Pengabdian Masyarakat dan Riset Pendidikan E-JURNAL AKUNTANSI
Rahman Sastrawan B51109060
Jurusan Akuntansi Politeknik Negeri Pontianak, Indonesia
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI KALIMANTAN BARAT Saputra, Edi; Sastrawan, Rahman; Patria, Andika
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1559

Abstract

The purpose of this study is to measure how much the contribution of PAD, which includes parameters of regional taxes, regional levies, results of management of separated regional assets, and other PAD sources, affects the ability of regions to manage finances independently in the Regency/City of West Kalimantan Province. The approach uses an associative quantitative method, using secondary data taken from budget implementation report documents recorded at the West Kalimantan BPS during the 2020-2023 period. The hypothesis was tested using the WarpPLS application using the Structural Equation Modeling (SEM) reference. The conclusion of the study proves that regional original income, measured through parameters of regional taxes, regional levies, and results of management of separated regional assets, has a significant impact on regional financial independence. However, other variables in legitimate PAD do not show a significant effect on regional financial independence.
AMPLIFIKASI KINERJA USAHA MIKRO, KECIL DAN MENENGAH DENGAN PELATIHAN MANAJEMEN PERSEDIAAN BERBASIS DIGITAL PADA USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN SANGGAU Maulana, Arief Rio; Sastrawan, Rahman; Hendreo, Chornolius; Pratiwi, Nia; Patria, Andika; Lestari, Siti
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v5i2.7342

Abstract

ABSTRACT Sanggau Regency has experienced rapid economic growth, as indicated by the increasing number of micro, small, and medium enterprises (MSMEs). Its strategic location as a cross-district and cross-border trade route creates a high turnover of goods and services, providing significant opportunities for MSMEs, particularly in the handicraft and local food sectors. However, inventory management is still conducted manually, which is prone to errors, data loss, and lacks real-time stock information. This community service activity aimed to enhance MSME actors’ digital capabilities through training in digital-based inventory management. The training was carried out using lectures, hands-on practice with Google Spreadsheets, Focus Group Discussions (FGD), and evaluation through pre-test and post-test involving 20 MSME participants under Rumah BUMN Sanggau. The results showed an increase in participants’ understanding of digital inventory management, with 80% of participants able to independently apply stock recording digitally. The activity received positive responses and opened opportunities for further collaboration with Rumah BUMN to ensure the sustainability of MSME digitalization training in Sanggau Regency. ABSTRAK Kabupaten Sanggau menunjukkan pertumbuhan ekonomi yang pesat, ditandai dengan meningkatnya jumlah usaha mikro, kecil, dan menengah (UMKM). Letaknya yang strategis sebagai jalur penghubung antar kabupaten dan lintas negara menyebabkan perputaran barang dan jasa tinggi, sehingga menciptakan peluang besar bagi UMKM, khususnya di sektor kerajinan dan kuliner khas daerah. Namun, pengelolaan persediaan masih dilakukan secara manual sehingga rawan kesalahan, kehilangan data, dan tidak mampu menyajikan informasi stok secara real-time. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan digital pelaku UMKM melalui pelatihan manajemen persediaan berbasis digital. Metode pelaksanaan meliputi ceramah, praktik langsung menggunakan Google Spreadsheet, Focus Group Discussion (FGD), serta evaluasi melalui pre-test dan post-test terhadap 20 peserta UMKM binaan Rumah BUMN Sanggau. Hasil pelatihan menunjukkan adanya peningkatan pemahaman peserta terhadap pengelolaan persediaan digital, dengan 80% peserta menyatakan mampu mempraktikkan pencatatan stok secara mandiri. Kegiatan mendapat respon positif dari peserta dan membuka peluang kerja sama lanjutan dengan Rumah BUMN untuk keberlanjutan pelatihan digitalisasi UMKM di Kabupaten Sanggau.
MENILAI KINERJA KEUANGAN MELALUI ANALISIS RASIO KEUANGAN PADA PT ANEKA TAMBANG TBK PERIODE 2018-2022 Rafa, Wukuf Dilvan; Sastrawan, Rahman
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.938

Abstract

This research was conducted to assess the financial performance of PT Aneka Tambang Tbk for the 2018–2022 period using financial ratios including liquidity ratios, solvency ratios, profitability ratios, activity ratios, and growth ratios. The research method uses descriptive-quantitative methods by collecting relevant data, such as company financial reports, for later analysis. The research results show that the financial performance of PT Aneka Tambang Tbk shows fluctuating results, such as the liquidity ratio, which is said to exceed the industry standard value, which means it can be said to be good. However, the solvency ratio shows that the calculation results exceed industry limits, which means it is not good in general even though there are good conditions in the 2022 period. The activity ratio also experiences a fluctuating situation where the 2018–2020 period is considered unfavorable, but in the 2021–2022 period, conditions are considered good. The latest analysis using the growth ratio shows that the company is far above industry standards and can be said to be very good. Key words: Financial Performance, Liquidty Ratio, Solvability Ratio, Profitability Ratio, Activity Ratio, Growth Ratio
DETERMINAN LABA BERSIH DENGAN EKUITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Sastrawan, Rahman; Saputra, Edi; Toliang, Ermina
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1046

Abstract

The main purpose of establishing a company is to make a profit, so that the business continues to grow. Factors that influence a company's net profit are sales, production costs, operational costs and income taxes. The aim of this research is to see how much influence sales, production costs, operational costs, income taxes have on net profit: equity as moderation (Study of Companies Listed on the Indonesian Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies operating in the food and beverage sub sector which are listed on the Indonesian Stock Exchange. The sampling technique uses purposive sampling with the level of clarity (explanation) method. The data used in this research is secondary data in the form of financial reports of food and beverage sector manufacturing companies for 2019-2022. The analysis method for hypothesis testing uses the Eviews application using a panel data regression model. The research results show that sales, production costs and operational costs have no effect on the company's net profit and equity cannot moderate it, while income tax has a significant effect on net profit and the company's equity cannot moderate it. Keywords: Sales, Production Costs, Operational Costs, Income Tax, Net Profit
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KELOMPOK PKK KECAMATAN KAPUAS KABUPATEN SANGGAU Pratiwi, Nia; Nugroho, Yohanes Adi; Saputra, Edi; Sastrawan, Rahman; Hendreo, Chornolius; Toliang, Ermina; Ilham, Syarif Muhammad; Maulana, Arief Rio
JURNAL ABDIMAS PLJ Vol. 3 No. 2 (2023): JURNAL ABDIMAS PLJ, Desember 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v3i2.954

Abstract

The community service activity was initiated by the Accounting Department's PPM team after coordinating with the head of the PKK (Family Welfare Empowerment Program) team in the Kapuas sub-district of Sanggau Regency in August 2023. The coordination and survey results with the head of the PKK team revealed that there had been no previous involvement of the Community Service (PPM) team from the Accounting D-3 Study Program at the PSDKU POLNEP Campus in Sanggau Regency, providing financial report training to the PKK group in the Kapuas sub-district of Sanggau Regency. The PKK group also demonstrated a lack of understanding in the field of accounting and financial reporting. Their level of understanding regarding accounting and financial reports was low, making it difficult for village and neighborhood leaders to compile and explain these financial reports. The solution proposed by the Accounting Department's PPM team to address the issues faced by their partners was to conduct financial report training for the PKK group in the Kapuas sub-district of Sanggau Regency. Through this training, the PKK group would be equipped with knowledge and skills in accounting and financial reporting, particularly in the preparation of financial reports. After identifying the partner's problems, the Accounting Department's PPM team prepared a module for financial report preparation, conducted the training, provided assistance, evaluated the process, and prepared activity implementation reports in the form of a proposal, progress report, and final PPM report. This training took place on Monday, September 11, 2023, at the Kapuas sub-district office hall in Sanggau Regency, with 62 participants from the PKK groups. The training activity went smoothly and was executed as intended, starting at 8:00 AM until completion. Consequently, this training could assist the PKK groups in enhancing their understanding of accounting record-keeping and the accounting processes in preparing financial reports. This activity resulted in mandatory outputs published in an article in the Pontianak Post newspaper on Wednesday, September 13, 2023. Keywords: Accounting, Financial Reporting, PKK Group
EMOTIONAL QUOTIENT PADA TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI Ilham, Syarif Muhammad; Sastrawan, Rahman; Hendreo, Chornolius
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.1834

Abstract

This study aims to analyze the influence of emotional quotient (EQ) on the level of accounting understanding among students of the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus. EQ is measured through five dimensions, namely self-awareness, self-management, motivation, empathy, and social skills. The research method used a quantitative approach by distributing questionnaires to 70 respondents, but only 54 data were suitable for processing. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique through SmartPLS 3.0 software. The results showed that self-awareness, motivation, and social skills had a significant positive effect on accounting understanding, while self-management and empathy had no significant effect. The coefficient of determination (R²) value of 0.508 indicates that the EQ variable is able to explain 50.8% of the variation in students' accounting understanding. This finding emphasizes the importance of developing emotional aspects, especially motivation and social skills, in improving the academic competence of accounting students.
Pelatihan Digital Marketing dalam Upaya Meningkatkan Pemasaran Produk Umkm Masyarakat Di Kabupaten : Pengabdian Toliang, Ermina; Edi Saputra; Syarif Muhammad Ilham; Arief Rio Maulana; Yohanes Adi Nugroho; Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo; Yani Riyani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3566

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) binaan Rumah BUMN Sanggau dalam memanfaatkan digital marketing sebagai strategi pemasaran produk. Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman dan kemampuan dalam menggunakan media sosial serta marketplace sebagai sarana promosi usaha. Metode pelaksanaan kegiatan meliputi ceramah, praktik langsung pembuatan akun media sosial usaha (Facebook, Instagram, dan TikTok), serta Focus Group Discussion (FGD) untuk berbagi pengalaman dan merumuskan strategi pemasaran digital yang efektif. Evaluasi dilakukan melalui pre-test dan post-test guna mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pengetahuan dan keterampilan peserta sebesar 91% setelah mengikuti pelatihan. Peserta mampu membuat akun bisnis, menyusun konten promosi yang menarik, dan mengelola pemasaran digital secara mandiri. Dengan demikian, pelatihan ini berhasil meningkatkan kapasitas dan daya saing UMKM di era digital serta memperluas jangkauan pasar produk lokal.
Co-Authors Arianto Arianto ARIEF RIO MAULANA Ariefanda Iqbal Perdana Ariefanda Iqbal Perdhana Ariefanda Iqbal Perdhana Bob Mustafa C. Hendreo EDI SAPUTRA Edi Saputra Ermina Ermina Hendreo, Chornolius Ika Nur Azmi Ilham, Syarif Muhammad Nia Pratiwi Nia Pratiwi Nia Pratiwi PATRIA, ANDIKA Rafa, Wukuf Dilvan Siti Lestari Siti Lestari Syarif Muhammad Ilham Toliang, Ermina Ul Qadri Yani Riyani Yohanes Adi Nugroho