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All Journal Syi'ar Iqtishadi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Progress: Jurnal Pendidikan, Akuntansi dan Keuangan ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ekonomi dan Manajemen (JEKMA) Tensile : Jurnal Pengabdian Kepada Masyarakat Media Akuntansi Perpajakan Jurnal Kebijakan Pembangunan Daerah (JKPD) Alamtana Aktivitas Jurnal Ilmiah Akuntansi
Rahmawati, Iroh
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Intelectual Capital, Biaya Lingkungan Terhadap Kinerja Keuangan Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i2.2824

Abstract

Intellectual capital and environmental costs are very important in the Company because this will increase the number of sales and profits. The purpose of this study was to determine the effect of intellectual capital, environmental costs on financial performance. The population used is the Plantation Sub-Sector Agricultural Companies listed on the IDX, while the sample used was 40 samples, sampling using purposive sampling method. Data analysis technique using multiple linear regression analysis. The results of this study indicate that there is a positive and significant influence between intellectual capital and environmental costs on the financial performance of the plantation sub-sector.
Pilihan Investasi Yang Cocok Bagi Pemula, Pada Pekerja Migran Indonesia Di Hongkong Sari, Irna Maya; Rahmawati, Iroh
Tensile : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2023): Maret 2023
Publisher : Teknik Mesin ,Universitas Pamulang Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.009 KB)

Abstract

Investasi adalah komitmen atas sejumlah dana atau sumber daya lainnya yang dilakukan pada saat ini, dengan tujuan memperoleh sejumlah keuntungan dimasa datang. Sehingga literasi yang baik harus dimiliki agar dapat berinvestasi di instrument yang tepat sesuai dengan kebutuhan setiap individu. Macam macam bentuk investasi dapat dipilih, ada investasi aset rill seperti property tanah bangunan ataupun emas, adapula investasi di asset keuangan seperti saham, obligasi, deposito. Sehingga pemilihan property dengan dampak dan resiko nya masing masing harus di ketahui, sehingga tidak salah memilih dan pengambilan keputusan. Selain memperoleh keuntunga, tujuan berinvestasi adalah guna memiliki pendapatan tambahan yang jika suatu saaat active income kita sedang terancam. Seperti hal nya kondisi ekonomi dunia saat ini, paska covid 19 yang melanda dunia, membuat produktivitas dunia melambat, tentu di barengi juga denga pertumbuhan ekonomi melambat, disusul dengan kondisi yang terjadi di benua eropa dimana terdapat invasi rusia ke ukraina yang ternyata berdampak terhadap perekonomian lebih khusus ke krisis pangan yang memang dampak nya dirasakan di seluruh dunia baik Indonesia maupun hongkong. Untuk itu kami tim pengabdi sangat antusias dengan tema PKM kali ini, dimana peserta nya adalah para pekerja migran Indonesia yang terdapat di hongkong dimana seharusnya para pekerja migran bisa memanfaatkan peluang untuk menyisihkan sebagian active income nya ke instrument investasi yang tepat. Dan dalam pengabdian ini juga dijelaskan hbagaimana pemilihan instrument investasi di masa masa krisis resesi yang di ramalkan akan terjadi di tahun 2023.
PENGARUH KEBIJAKA N PEMERINTAH TERHADAP RESILIENCE UMKM DIMASA PANDEMIC COVID-19 Iroh Rahmawati; Irna Maya Sari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.605

Abstract

COVID-19 has had four main impacts on MSMEs and the informal sector.First, a decline in sales, second, limited supply  of raw materials, third, difficulty in paying loans, fourth, layoffs of employees, limited sales receipts make informal business actors try to reduce expenses, by reduce the amount of employee salaries.The purpose of this study is to find out how much government policy has an influence  on the resilience of MSMEs during the Covid-19 pandemic, especially in the city of Serang and to provide suggestions and policies to the government.  The research method used is simple linear regression. The results of this study show that government policies have an effect on  the resilience  of MSMEs during the Covid-19 pandemic in the city of Serang by 0.673 or 67.3%
Dampak Environmental Disclosure dan Kinerja Keuangan terhadap Reaksi Investor Rahmawati, Iroh
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3896

Abstract

The relationship between environmental issues, financial performance, and investment decisions is increasingly becoming a focus in the business and financial world, especially with the increasing awareness of global environmental issues such as climate change. Investors and companies increasingly recognize that integrating environmental factors into business and investment strategies can create better and more sustainable long-term value. The purpose of this study was to determine the impact of environmental disclosure and financial performance on investor reactions. The research method used was multiple linear regression. The results of this study indicate that environmental disclosure and financial performance have a simultaneous effect on investor reactions of 0.7336 or 73.36%.
PENGARUH FINANCIAL TARGET, FINANCIAL STABILITY TERHADAP FRAUD LAPORAN KEUANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI Dewi, Ririn Sari; Rahmawati, Iroh; Rismawati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2071

Abstract

This study aims to analyze the effect of financial target and financial stability on financial statement fraud, with earnings quality as a moderating variable. Using panel data from 48 companies over the 2020–2022 period and applying the Common Effect Model (CEM), this research investigates whether managerial pressure in the form of financial goals and corporate stability contributes to the manipulation of financial statements. The statistical test results indicate that neither financial target nor financial stability has a significant effect on financial statement fraud. Likewise, earnings quality does not significantly moderate the relationship. The low R-squared value suggests that these internal financial factors are insufficient to explain the variations in fraudulent behavior. These findings highlight the importance of expanding fraud detection approaches by including external factors such as stakeholder pressure and regulatory enforcement. This study contributes to a deeper understanding of the financial determinants of reporting integrity in corporate settings.
Edukasi Akad-Akad Keuangan Syariah Pada UMKM Yuliyanti, Yuliyanti; Rahmawati, Iroh
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 3 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i3.1603

Abstract

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in Indonesia's economy. Many UMKM entrepreneurs face challenges in accessing financing that aligns with Islamic principles, primarily due to a lack of understanding of Islamic financial contracts. This community service activity aimed to improve the understanding of UMKM entrepreneurs regarding Islamic contracts such as murabahah, mudharabah, musyarakah, and ijarah, as well as provide information on how to access fairer and more transparent Islamic financing.This community service activity was held on Thursday, April 17, 2025, at the Mushola Lingkungan Kantin Royal, Serang, with 20 participants from the Dimsum Teh Ifat UMKM. The methods used included interactive training, discussions, and simulations. Pre-tests and post-tests were conducted to measure the improvement in participants' understanding. The pre-test results showed that only 40% of participants had a good understanding of Islamic contracts, whereas the post-test results indicated a significant improvement, with 85% of participants demonstrating better comprehension. The results of the activity showed a significant increase in participants' understanding of Islamic finance. Many participants expressed interest in accessing Islamic financing from Islamic cooperatives (BMT). The formation of a small UMKM Syariah community for further discussions indicated that the activity was well-received by the community. This initiative successfully improved financial literacy regarding Islamic finance among UMKM entrepreneurs and opened access to fairer financing in line with Islamic principles.ABSTRAKUsaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia. Banyak pelaku UMKM yang mengalami kesulitan dalam mengakses pembiayaan yang sesuai dengan prinsip syariah, terutama karena rendahnya pemahaman tentang akad-akad keuangan syariah. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM mengenai akad-akad syariah seperti murabahah, mudharabah, musyarakah, dan ijarah, serta memberikan informasi mengenai cara mengakses pembiayaan syariah yang lebih adil dan transparan. Kegiatan pengabdian ini dilaksanakan pada Kamis, 17 April 2025, di Mushola Lingkungan Kantin Royal, Serang, dengan melibatkan 20 peserta dari UMKM Dimsum Teh Ifat. Metode yang digunakan adalah pelatihan interaktif, diskusi, dan simulasi. Pre-test dan post-test dilakukan untuk mengukur peningkatan pemahaman peserta. Hasil pre-test menunjukkan bahwa hanya 40% peserta yang memahami akad syariah dengan baik, sedangkan setelah mengikuti pelatihan, hasil post-test menunjukkan peningkatan signifikan, dengan 85% peserta yang memiliki pemahaman yang lebih baik. Hasil kegiatan pengabdian menunjukkan adanya peningkatan signifikan dalam pemahaman peserta tentang keuangan syariah. Banyak peserta yang tertarik untuk mengakses pembiayaan syariah dari koperasi syariah atau BMT. Terbentuknya komunitas kecil UMKM Syariah untuk diskusi lanjutan menunjukkan bahwa kegiatan ini diterima dengan baik oleh masyarakat. Kegiatan ini berhasil meningkatkan literasi keuangan syariah di kalangan UMKM dan membuka akses pembiayaan yang lebih adil sesuai prinsip syariah.
Optimalisasi Pemberdayaan P2MKP Tambakan Berbasis Blue Economy Upaya Meningkatkan Kemandirian Ekonomi Masyarakat Desa Bugel Kecamatan Padarincang Kabupaten Serang: Optimization of Empowerment of P2MKP Tambakan Based on Blue Economy Efforts to Increase Economic Independence of Bugel Village Community, Padarincang District, Serang Regency Kristiyanto, Arip; Rahmawati, Iroh; Suharto, Agus; Safitri, Helen; Fadilah, Muhamad Yudi; Andriansah, Zulfi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 7 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i7.9057

Abstract

This Community Service Program aims to optimize the empowerment of the Tambakan Independent Marine and Fisheries Training Center (P2MKP) based on the blue economy to increase the economic independence of the Bugel Village community, Padarincang District, Serang Regency. This village has significant pond fisheries potential, but its utilization has not been maximized. The blue economy approach is focused on developing sustainable and efficient fisheries. The community service methods used include financial management skills training, counseling on blue economy practices, and the development of local resource-based businesses. The results of this community service are improving community skills in managing resources and the formation of an e-commerce-based marketing system, improving neat and documented business financial records through financial system records with the SIAPIK application, blue economy-based businesses, and the formation of independent business groups. In addition, there is a higher awareness of sustainable practices and positive impacts on the environment. Thus, the economic independence of the Bugel Village community can be realized sustainably. Increased sales turnover in September to November 2024, there was an increase in sales in October by 12%, then in November 18%. Based on the survey, it stated that there was an increase in understanding related to financial management by 67%, the average value before the activity was 52.7 while after the activity it became 88.1.
Penerapan Environmental Accounting untuk Mencegah Pencemaran Limbah di UMKM Kerupuk Kulit di Kota Serang Fitrianingsih, Dwi; Rahmawati, Iroh
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 5 No 2 (2024): Edisi Agustus 2024
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v5i2.2218

Abstract

Pengabdian kepada masyarakat (PKM) ini bertujuan memberikan masukan atas implementasi environmental accounting dalam pencatatan pembukuan sederhana dan membantu mengidentifikasi environmental accounting di setiap tahapan proses produksi guna pencegahan pencemaran lingkungan. Kegiatan dilaksanakan oleh para dosen berkolaborasi dengan mahasiswa program studi akuntansi. PKM dilaksanakan pada tanggal 08 s/d 09 Mei 2024 dengan di ikuti oleh masyarakat sekitar. Metode PKM adalah observasi, wawancara dan sosialisasi. Dari PKM yang dilakukan, Sentra Usaha Mikro Kerupuk Kulit Kampung Baru Kota Serang, Banten belum menerapkan konsep Environmental accounting dalam pencatatan keuangan nya. Tantangan yang dilalui dalam mengimplementasikan Environmental Accounting diantaranya adalah karena ketidak tahuan atau minimnya informasi akan penting nya biaya lingkungan, sehingga dari beberapa limbah yang dihasilkan belum teratasi secara optimal. PKM ini berimplikasi pada peningkatan pengetahuan dan praktik penerapan biaya lingkungan yang harus dikeluarkan di setiap tahapan proses produksi guna pencegahan pencemaran lingkungan limbah produksi tentunya dan alokasi biaya lingkungan dalam laporan keuangan
PENGARUH IMPLEMENTASI PROGRAM KAMPUNG RESIK LAN AMAN TERHADAP PENINGKATAN KESADARAN LINGKUNGAN BERSIH DAN AMAN DI KOTA SERANG Masyruroh, Anis; Rahmawati, Iroh
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): December 2022
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.209

Abstract

The Resik lan Aman village program is the flagship program of the Serang City Government, with the aim of providing awareness to the people of Serang City, so that they can create a clean and safe environment, so that the habits and behavior of littering in the Serang City community can change. The research objectives were used to answer the following questions: 1) How much influence does the implementation of the clean and safe village program have on increasing awareness of a clean environment, 2 What is the impact of the implementation of the clean and safe village program on improving environmental conditions in Serang City. This research method uses a quantitative approach. Data collection techniques were carried out through questionnaires to obtain data. The data analysis was carried out using multiple linear regression to see how much contribution was given by the Kampung Resik lan Aman program of Serang City to the awareness of the people of Serang City in terms of cleanliness and environmental safety. The results of this study indicate The implementation of the Kampung Resik lan Aman program of Serang City has an effect on increasing awareness of a clean and safe environment by 0.765 or 76.5% and has an impact on the reduction of slum areas in Serang City.
Pengaruh Digital Teknologi Terhadap Profesi Akuntan ( Studi Kasus Pada Akuntan Di Provinsi Banten) Maya Sari, Irna; Rahmawati, Iroh
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

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

Abstract

Kehadiran Revolusi Industri 4.0 membawa perubahaan pada penyesuaian pekerjaan pada manusia, mesin, teknologi dan proses di berbagai bidang profesi, termasuk profesi akuntan. Business Insider menyebutkan bahwa pekerjaan akuntan dan auditor akan diambil alih oleh peran robot/komputer dalam 20 tahun ke depan. Berikut ini menunjukkan bahwa persentase kemungkinan bahwa pekerjaan dan profesi akuntan dan auditor yang akan diambil alih oleh robot/komputer, dengan persentase kemungkinan 94%. Tujuan penelitian ini adalah meneliti prospek dari profesi akuntan publik di masa depan dengan adanya teknologi. Penelitian ini diharapkan dapat memberikan rekomendasi alternatif bagi akuntan publik maupun pembaca yang sedang mengambil jurusan akuntansi agar dapat bersaing dengan teknologi. Pada penelitian ini kami akan memfokuskan pada Akuntan-Akuntan yang berada di provinsi Banten. Berdasarkan hasil perhitungan bahwa, digital teknologi memiliki pengaruh terhadap profesi akuntan di propinsi Banten sebesar 82%, sedangkan sisanya sebesar 28% dipengaruhi oleh factor lain seperti kompetensi sumber daya manusiaKata Kunci : Teknologi Digital, profesi Akuntan
Co-Authors Afandi Afandi Agus Suharto, Agus Andriansah, Zulfi Anis Masyruroh Arip Kristiyanto Budi Mulyati Dewi, Ririn Sari Fadilah, Muhamad Yudi Fitrianingsih, Dwi Irna Maya Sari Irna Maya Sari, Irna Maya Juwita Dewi Sarahwati Masyruroh, Anis Maya Sari, Irna Mirnayanti Mirnayanti Nahlia, Nada Putri Kitrianti Rismawati Safitri, Helen Yuliyanti yuliyanti