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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Educational Studies and Research Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Global Management: International Journal of Management Science and Entrepreneurship
Handriyani Dwilita
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENERAPAN METODE ACTIVITY BASED MANAGEMENT TERHADAP PENINGKATAN PENJUALAN PADA RESTORAN BEBEK UBUD Husna, Asmaul; Dwilita, Handriyani
Berajah Journal Vol. 4 No. 2 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i2.329

Abstract

Activity-based management (ABM) is a method of managing activities to increase customer value and generate profits. ABM is a concept where you need to know whether a company is using its resources or not. This research aims to determine the application of activity-based management (ABM) in the Wong Solo grilled chicken business. The type of research carried out by the author in this research is qualitative with a strict case study. The data analysis process includes data reduction, data presentation, drawing conclusions or verification. The research results show that three activities that do not provide added value can be eliminated or combined with other or previous activities. In this case we assume the daily production cost is Rp. 2,000,000 x 7.5% water requirements = IDR 150,000.-. So, you can save water needs (electricity costs due to groundwater use) with just one process of IDR 150,000,-.
The Influence Of Educational Background, Accounting Knowledge, Work Experience, And Business Size On The Implementation Of The Accounting Cycle With External Support As A Moderating Variable In Msmes In Kandis Village, Siak Regency Siburian, Winda Utami Br; Chrisna, Heriyati; Dwilita, Handriyani
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.890

Abstract

This study aims to provide an overview of the preparation of financial reports by broiler chicken farms based on their compliance with accounting principles and to explain their sources of capital and financial performance. The object of this study is Muhtar Keliat's broiler chicken farm, which operated from February to November 2024. This is a descriptive quantitative study using a case study approach. Data collection was conducted through documentation and analysis of financial reports. The results indicate that the financial reports have been prepared in a simple manner but do not fully comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The business capital is entirely sourced from the owner, with no loans or liabilities. Profit and asset information have been recorded, but cash flow statements and notes to the financial statements have not been included. Challenges encountered in preparing the reports include a lack of accounting understanding and the lack of ongoing guidance in preparing standard-compliant financial reports. This impacts business owners' limited ability to use financial reports as a basis for optimal decision-making. This study aims to analyze the influence of educational background on the implementation of the accounting cycle in Micro, Small, and Medium Enterprises (MSMEs) in Kandis Village, Siak Regency, and to examine the role of external support as a moderating variable. This research employs a quantitative approach, with data collected through questionnaires distributed to MSME actors. Regression analysis results show that educational background has a positive and significant effect on the accounting cycle of MSMEs, as indicated by a t-value of 3.320 > t-table of 2.060 and a significance level of 0.003 < 0.05. However, the interaction test results reveal that external support does not moderate the relationship between educational background and the accounting cycle, with a significance value of 0.811 > 0.05. These findings are consistent with the Theory of Planned Behavior, which states that perceived behavioral control affected in this context by the level of education plays an essential role in shaping individual intention and behavior. Therefore, education is a key factor in enhancing the ability of MSME actors to effectively implement the accounting cycle, regardless of the presence of external support.
The Effect of Corporate Social Responsibility (CSR) on Financial Performance in NonFinancial Companies Listed on the IDX Christine Anna Maria Pakpahan; M. Irsan Nasution; Handriyani Dwilita
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.400

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses an associative quantitative approach with secondary data. Data collection techniques are done through documentation and literature study. The results showed that CSR has no significant effect on Return on Assets (ROA) and Return on Equity (ROE), which indicates that the implementation of CSR programs has not had a direct impact on the efficient use of assets or return on equity. However, CSR has a positive and significant effect on Net Profit Margin (NPM), which indicates that the implementation of CSR is able to increase the company's net profit proportionally to its sales. This finding indicates that CSR has more impact on a company's profitability than efficiency or return on equity.
Co-Authors , Heriyati Chrisna Abel Desiyanti Manik Aji Haviz Asmaul Husna Azwan Bastian Br Bangun, Riskana Natalia Br Subakti, Rifka Sari Christine Anna Maria Pakpahan Daharo, Muhammad Irvan Ayang Della Chastika Desy Sarina Br Barutu Dinda Rinata Dito Aditia Darma Nasution Doloksaribu, Kristin Natalia Elisa Cici Prisilia Fatricia, Vinola Aura Hasbiyana Haudi Nasution Ivanka, Rara Juana Dewi Maharani Lia Nazliana Nasution M. Fadlan Irfan Damanik M. Irham Ardiansyah S M. Irsan Nasution Mingka, Alfan Yuharbi Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari, Pipit Buana Putra, M Syukrillah Putri Melani Rani Fitria Rara Ivanka Romida Br Sibarani Sari, Pipit Sati, Mutiara Laras Sherly Marlinda Hutabarat Siburian, Winda Utami Br Tampubolon, Tesalonika Triya Vebrianty Vina Arnita Wan Fachruddin Wiwik Apriani Yurika Aulia