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All Journal Jurnal Gaussian ACCOUNTABILITY JURNAL ILMIAH FEASIBLE (JIF) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal PKM Manajemen Bisnis Mando Care Jurnal Jurnal Akuntansi dan Keuangan Journal of Research and Publication Innovation Journal of Management Accounting, Tax and Production Dinamika: Jurnal Pengabdian Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Nusa Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan ABDIMAS Iqtishadia Proceeding of The International Conference on Management, Entrepreneurship, and Business
Fina Fitriyana
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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MEMBANGUN JIWA WIRAUSAHA MELALUI PELATIHAN PERHITUNGAN BREAK EVEN POINT DAN PENGOLAHAN PRODUK HASIL PERTANIAN BAGI PETANI MILENIAL (PEMUDA KAMPUNG CALINCING) Nursita, Meta; Fitriyana, Fina; Putri, Yolanda Gusvia
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v4i1.28371

Abstract

Melemahnya pertumbuhan ekonomi mengakibakan begitu banyaknya kebutuhan yang harus terpenuhi oleh Negara guna dapat mengobati luka dari aktivitas dunia yang sempat terhenti. Demi mewujudkan pertumbuhan ekonomi yang baik, semaksimal mungkin peningkatan kualitas taraf hidup masyarakat harus terpenuhi. Teknologi yang semakin pesat mestinya mendukung pertumbuhan ekonomi yang baik dengan mengikutsertakan peningkatan taraf hidup masyarakat yang lebih baik pula. Dalam pemanfaatan teknologi khususnya dalam bidang pertanian, diharapkan masyarakat dapat memenuhi skala keberimbangan antara sosial dan teknologi. Dalam upaya meningkatkan kualitas mitra dalam berwirausaha dalam bidang pertanian, adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep membangun jiwa wirausaha melalui pelatihan perhitungan break even point, penerapan proses sampai pada implementasi mengenai dan pengolahan produk hasil pertanian bagi petani milenial.Kata Kunci : Break Even Point, Pengolahan Produk, Wirausaha
Kalkulasi Biaya Produksi Dengan Bantuan Gemini Nuryani, Anum; Fitriyana, Fina; Rosyati, Tati
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.810

Abstract

MSME business actors often face a number of multidimensional problems, indicating that MSMEs have various complex problems. This indicates that MSME players are unable to calculate the Cost of Goods Sold accurately, so they experience problems in getting maximum profits. This is also experienced by MSME actors in the PAMULANG ESTATE WOMEN UMKM KUBE. Minimal expertise can be caused by many things, such as an educational background that is in line with the financial sector or MSME players who only focus on their production/business activities. This can be an obstacle for MSMEs in calculating the basic price and determining the selling price. Generally, MSME players only follow market prices without knowing how much profit they actually get. The increasing technological developments should further help MSMEs in improving their performance. The results of observations and surveys carried out by the service team provide an illustration that the MSME actors in KUBE WANITA UMKM PAMULANG ESTATE are still unfamiliar with calculating COGS or Production Cost Calculations. As a form of our embodiment in carrying out the tri dharma of higher education. We collaborate with KUBE WOMEN UMKM PAMULANG ESTATE to carry out community service. The activity will be held on April 27-28 2024 by discussing cost calculations using AI to make things easier for MSMEs. Through this service activity, it is hoped that MSME players will no longer experience difficulties in classifying costs and calculating production costs where these costs determine the selling price.
Pelatihan Penganggaran, Panduan dan Program Pewara UNPAM bagi UMKM Jawara Guna Meningkatkan Kinerja UMKM di Bojongsari Depok Nuryani, Anum; Rosyati, Tati; Fitriyana, Fina; Sofyan, Maulana; Harefa, Pasti Nugraha
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1512

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving the local economy, especially in developing areas like Bojongsari, Depok. However, one of the main challenges faced by MSMEs is the lack of proper financial management and budgeting skills. Many business owners struggle to allocate resources effectively, which often leads to inefficiencies and limits business growth. In response to this issue, a community service initiative was designed to enhance the budgeting capabilities of MSMEs under the Jawara (Jaringan Wirausaha) network. The goal of this initiative was to provide practical and interactive budgeting training for selected MSMEs, aiming to improve their understanding and skills in developing effective business budgets. Out of 244 registered MSMEs, 35 were selected to participate in this program. The stages of the program included problem and needs mapping, preparation of training modules, delivery of interactive training sessions, and integration with the PEWARA UNPAM program. The training was conducted from May 11–13, 2025, in Bojongsari Village, Depok. The methods used included participatory learning, distribution of practical financial management guides, and discussions to promote sustainable business practices. The outcome showed that participating MSME members gained a stronger awareness of the importance of sound budgeting. This was evident from their enthusiasm, engagement in discussions, and the variety of relevant questions posed during the sessions. The program successfully empowered entrepreneurs to manage their finances more effectively and sustainably.
Pengaruh Inflasi, Ukuran Perusahaan dan Bagi Hasil terhadap Jumlah Deposito Mudharabah (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan pada Tahun 2018-2022) Nur Abadi Siregar; Fina Fitriyana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3058

Abstract

This study aims to empirically test and prove the effect of inflation, company size and profit sharing on the amount of mudharabah deposits (Empirical Study on Islamic Commercial Banks Registered with the Financial Services Authority in 2028-2022). This study uses the dependent variable, namely the Amount of Mudharabah Deposits (Y) and the independent variables are Inflation (X1), Company Size (X2), and Profit Sharing (X3). This study uses the financial statements of Islamic commercial banks registered with the financial services authority in 2018-2022. The type of research used is quantitative, the type of data used is secondary data. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2018-2022 consecutively. The sampling method in this study uses purposive sampling technique, there are 30 samples that will be used in this study. This study uses panel data regression analysis techniques for data management using Eveiws 12 Software. The results of this study indicate that inflation, company size and profit sharing simultaneously affect the amount of mudharabah deposits. Partially inflation and profit sharing do not affect the amount of mudharabah deposits, while Company Size affects the amount of mudharabah deposits.
Earnings Management Moderates the Relationship between Green Accounting and Financial Distress on Financial Performance NapisahNapisah; Fina Fitriyana; JulianaJuliana
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.259

Abstract

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.
Co-Authors Agung Wibowo, Wahyu Anggraeni, Nur Trilap Arifin As'ad, Syaiful Berkah Sawaludin Beta Zuhruful Baity Fitriani, Adinda Mellya Harefa, Pasti Nugraha JulianaJuliana Larasati, Tri Larasati Mareta Hendrayanti Florensia Indah Budiati Mochamad Indra Saputra Mustafid Mustafid NapisahNapisah Nur Abadi Siregar Nursita, Meta Nuryani, Anum Putri, Yolanda Gusvia Rahma, Jesika Refiyani, Fathirah Nur Reza Fitriyansyah Rosyati, Tati Shelly Gandini Febrianti Sofyan, Maulana Suherman, Nadira Aulia Suparti Suparti Wiandy Putra Pratama Widi Subakti, Eko Zenabia, Tsarina