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Meningkatkan Daya Saing UMKM Lampung melalui Pelatihan Manajemen Keuangan Syariah dan Pendampingan Legalitas Usaha Joni Putra; Aryan Danil Mirza. BR; Neny Desriani; Rindy Dwi Ladista
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i4.3251

Abstract

MSMEs are a strategic sector in the Indonesian economy. However, many MSMEs face fundamental obstacles in the form of low business legality and minimal Islamic financial literacy, requiring comprehensive assistance. This community service activity aims to improve the competitiveness of MSMEs through business legality assistance based on Online Single Submission (OSS) and Islamic financial management training. This PKM involves 12 MSMEs from various sectors, including food and beverage, makeup services, Pahawang tour services, and local honey production. The training was held on September 5, 2025, at Maharindu Kopi, Bandar Lampung. Participants received educational materials, hands-on practice in registering for a Business Identification Number (NIB), and training in Islamic financial literacy. The results of the activity showed that 10 of the 12 MSMEs successfully obtained business legality in the form of an NIB. In addition, the participants' Islamic financial literacy increased significantly, with an average increase in understanding of 40-50% after participating in the training. Participants also began to be able to prepare simple sharia-based cash flow reports and recognize sharia financial products relevant to their businesses. The success of this program has great potential to be expanded to other regions as a model for empowering competitive, professional, and sustainable MSMEs.
Peran Balanced Scorecard Terhadap Peningkatan Kinerja Organisasi di Sektor Publik: Studi Literatur Nababan, Rohani Risnauli; Syahidah, Silke; Sudrajat, Sayidati Rahmatut Salitsa; Mirza. BR, Aryan Danil
Studi Ekonomi dan Kebijakan Publik Vol. 4 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i1.3345

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Purpose: This study explores the role of BSC in improving both financial and non-financial organizational performance in public sector organizations. Methodology/approach: This qualitative research employs a literature study method and utilizes secondary data sources from various studies, including articles and books obtained from Google Scholar. Results/findings: The Balanced Scorecard (BSC) plays a very important role because it can help organizations improve their performance and realize better organizational governance. With proper and strategic implementation, the BSC helps organizations align goals and activities at all levels, increase accountability and transparency, and improve stakeholder satisfaction. Therefore, the BSC is not only a performance measurement tool but also a strategic management framework that drives continuous improvement and organizational effectiveness, making it highly relevant for public sector organizations seeking to enhance performance and effectively achieve their goals. Conclusion: The Balanced Scorecard (BSC) is an effective strategic tool for public sector organizations to enhance accountability, transparency, and overall performance. Despite implementation challenges, its benefits outweigh the difficulties, making the BSC a valuable framework for aligning vision, mission, and organizational goals toward more efficient and effective management. Limitations: The research uses a literature study method, so there is a possibility that there is a gap with the world of practice. Contribution: This study contributes to the performance literature, particularly in public sector organizations.
Pengaruh Kompensasi Finansial dan Non Finansial Terhadap Kinerja Karyawan: Studi Literatur Aryan Danil Mirza. BR; Ribka Tasya
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.8393

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Sistem penilaian kinerja memberikan informasi yang berguna bagi manajer dan karyawan untuk membantu mereka menentukan tindakan yang bermanfaat bagi perusahaan. Sementara itu di sisi lain, kompensasi ditenggarai sebagai faktor yang berpengaruh terhadap kinerja individu. Penelitian ini mencoba menelusuri sejauh mana peran kompensasi, baik finansial maupun non finasial terhadap kinerja individun. Penelitian ini adalah penelitian kualitatif dengan metode studi literatur dan sumber data sekunder dari literatur penelitian yang ada. Referensi yang ada menunjukkan bahwa kompensasi, baik finansial maupun non finansial telah berperan penting pada kinerja individu. Individu yang termotivasi oleh skema kompensasi yang ditawarkan oleh perusahaan akan berusaha untuk meningkatkan kinerjanya yang berujung pada peningkatan performa perusahaan. Secara keseluruhan, semakin baik kompensasi yang ditawarkan oleh perusahaan, semakin baik kinerja individu yang perusahaan harapkan.
Does Honesty Impact the Budgeting Process? A Bibliometric Analysis Putra, Joni; Mirza. BR, Aryan Danil
Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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Abstract

Budgeting plays an important role in an organization, both in terms of planning, controlling and decision making. In addition, the budget is also to improve coordination and communication between superiors and subordinates. Because of the involvement of managers in the budgeting process, honesty becomes a very important trait for every manager to have so that the budget is presented factually. This research seeks to map the evolution of scholarly research around the impact of honesty on the budgeting process using the bibliometric analysis method. This research analyzed articles published between 1991 and 2024 in Scopus-indexed journals. Data was extracted from the Scopus database and citation counts were calculated using Publish or Perish. Microsoft Excel was used for data processing, and Vos Viewers visualized the results. The objectives were to identify trends, citation patterns, leading authors, and explore the future of honesty and budgeting in the field. This research can help practitioners and academics in mapping related topics in future research.DOI: http://dx.doi.org/10.23960/E3J/v7.i2.123-133 
Mapping The Landscape of Performance on Budgetary Slack Research: Analysis Using VOSViewer Desriani, Neny; Maheswari, Fidela Salsabilla; Mirza. BR, Aryan Danil; Saputra, M Rizky Rico; Handayani, Putri; Al-ghifari, Abidzar Septawandra
Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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Abstract

This study aims to identify the development map of research related to performance on budgetary slack by using bibliometric analysis methods to assess bibliographic data, including the number of authors, number of journals, and keywords of articles. This study uses article publication data from 1981-2023 in research on the theme "Performance on Budgetary Slack". Data collection is done through the Publish or Perish (PoP) application using the source of Scopus indexed articles. This bibliometric analysis is a valuable resource for scholars, students, and practitioners interested in the dynamics of budgetary slack and its impact on organizational performance. It provides insight into the development of the field, highlights influential works, and provides guidance for further exploration of important aspects in management control system.DOI: http://dx.doi.org/10.23960/E3J/v7.i2.134-144
Mapping The Landscape of Performance on Budgetary Slack Research: Analysis Using VOSViewer Desriani, Neny; Maheswari, Fidela Salsabilla; Mirza. BR, Aryan Danil; Saputra, M Rizky Rico; Handayani, Putri; Al-ghifari, Abidzar Septawandra
Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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

Abstract

This study aims to identify the development map of research related to performance on budgetary slack by using bibliometric analysis methods to assess bibliographic data, including the number of authors, number of journals, and keywords of articles. This study uses article publication data from 1981-2023 in research on the theme "Performance on Budgetary Slack". Data collection is done through the Publish or Perish (PoP) application using the source of Scopus indexed articles. This bibliometric analysis is a valuable resource for scholars, students, and practitioners interested in the dynamics of budgetary slack and its impact on organizational performance. It provides insight into the development of the field, highlights influential works, and provides guidance for further exploration of important aspects in management control system.DOI: http://dx.doi.org/10.23960/E3J/v7.i2.134-144
The Future of Participative Budgeting: A Bibliometric Analysis Using Vos Viewer Aryan Danil Mirza. BR; Laili Fadhila Banuwa; Ghea Laili Putri Garien; Sartini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5075

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This study aims to map the development, trends, and directions of research related to participative budgeting over the past four decades through a bibliometric analysis approach. Data were obtained from the Scopus database using the keyword “PARTICIPATIVE BUDGETING” for the period 1982–2025, resulting in 166 documents analyzed using VOSviewer and Publish or Perish software. The results show that the topic of particpative budgeting has evolved from a mere managerial mechanism to an interdisciplinary issue involving behavioral, ethical, and organizational governance dimensions. The most frequently appearing keywords include budgetary slack, honesty, performance, and managerial performance, which indicate a research focus on behavioral and managerial performance aspects. Geographically, the United States is the main center of research, followed by Germany, Australia, and Brazil, with increasing contributions from developing countries such as Indonesia. The field of study is dominated by Business, Management and Accounting, but is beginning to expand into Social Sciences and Computer Science. This research provides a theoretical contribution to strengthening the understanding of the role of participation in budgeting effectiveness and opens new research opportunities related to the integration of digital technology, organizational culture, and local context in particpative budgeting.
PENGUATAN PENDIDIKAN KARAKTER BERBASIS ISLAM BAGI GURU PAI DI KAB. LAMPUNG SELATAN JONI PUTRA; Aryan Danil Mirza. BR; Rima Yuni Saputri
Journal of Community Development Vol. 2 No. 1: April 2023
Publisher : Najah Bestari

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Abstract

Education is one of the important means in shaping human beings into human beings with character. Character building will be realized if educators who become facilitators for students themselves have strong character and are based on Islamic values. The methods of implementing the dedication used include: (1) Workshop activities for delivering material related to the importance of Islamic-based character education to PAI teachers in South Lampung Regency; (2) Discussion/question and answer about the importance of Islamic-based character education. By this community service, it is hoped that PAI teachers in South Lampung Regency will have a deeper understanding of Islamic-based character education so that they can be applied in the learning process which hopes to be able to produce students with character, morality, and good morals.
PEMANFAATAN HARI GIZI NASIONAL SEBAGAI MITIGASI KASUS STUNTING DI KAMPUNG RUMBIH, KABUPATEN WAY KANAN Muhammad Alif Ramadhan; Avicenna Muhammad Rafif Satyanegara; Josua Riscyando Napitu; Dewinta Yulyanti; Annisa Amimi; Rofila Syahda Azaria; Fadilah Nur Azizah; Aryan Danil Mirza. BR; Fatkhur Rohman
JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai Vol. 9 No. 2 (2024): JURNAL PENGABDIAN MASYARAKAT RUWA JURAI
Publisher : FK Unila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmrj.v9i2.3395

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Stunting merupakan salah satu permasalahan utama di bidang kesehatan yang belum dituntaskan secara komprehensif di wilayah Kampung Rumbih. Kegiatan pengabdian masyarakat ini bertujuan untuk berkontribusi dalam upaya penurunan prevalensi stunting di Kampung Rumbih melalui peningkatan pengetahuan masyarakat tentang gizi seimbang. Dengan menggunakan metode kualitatif, artikel ini berupaya mengevaluasi efektivitas kegiatan penyuluhan yang dilaksanakan pada Hari Gizi Nasional. Hasil pengabdian masyarakat ini menunjukkan bahwa kegiatan ini telah berhasil meningkatkan kesadaran dan pemahaman peserta, terutama kader Posyandu dan PKK, tentang stunting dan faktor-faktor yang mempengaruhinya. Diharapkan kegiatan ini dapat menjadi model bagi program-program serupa di wilayah lain pada masa mendatang
SOSIALISASI & PEMANFAATAN TANAMAN OBAT KELUARGA BAWANG DAYAK BAGI KELOMPOK WANITA TANI KAMPUNG NEGARA HARJA KABUPATEN WAY KANAN Rizqi Bonar S. Pakpahan; Wafieq Bidzikrul Hartofa; Chytya Ike Ratu Ardila; Jogi Putra Maulana; Nabila Arnelis Julian; Adelia Putri Prameswari; Meza Difia Syaffanaztiti; Aryan Danil Mirza. BR
JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai Vol. 9 No. 2 (2024): JURNAL PENGABDIAN MASYARAKAT RUWA JURAI
Publisher : FK Unila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmrj.v9i2.3396

Abstract

Kegiatan pengabdian masyarakat ini terdiri dari sosialisasi dan implementasi program penanaman tanaman obat keluarga, dengan fokus pada bawang dayak, di kalangan kelompok tani wanita di Kampung Negara Harja, Kab. Way Kanan. Tujuan utama pengabdian ini adalah meningkatkan pemahaman, keterampilan, dan partisipasi aktif kelompok tani wanita dalam mengelola dan memanfaatkan tanaman obat keluarga sebagai aspek penting dalam pemeliharaan kesehatan masyarakat lokal. Kegiatan Pengabdian masyarakat ini melibatkan serangkaian aktivitas yang terstruktur, meliputi sosialisasi, pelatihan, pendampingan, dan evaluasi berkala. Tahap sosialisasi dirancang untuk memberikan pemahaman yang mendalam kepada masyarakat tentang nilai tambah bawang dayak, baik dari perspektif kesehatan maupun ekonomi. Sementara pelatihan difokuskan pada teknik penanaman, perawatan, dan pengolahan hasil tanaman obat keluarga. Pengabdian masyarakat ini memiliki implikasi penting dalam pelestarian kearifan lokal terkait pemanfaatan Tanaman Obat dan pengembangan sistem kesehatan berbasis masyarakat. Hasil yang diharapkan adalah peningkatan ketersediaan Tanaman Obat di tingkat rumah tangga, peningkatan pengetahuan masyarakat tentang khasiat tanaman obat, serta kontribusi terhadap ketahanan pangan dan kesehatan masyarakat.
Co-Authors Adelia Putri Prameswari Aditya Permana Aditya Permana Al Farizi, Yusuf Ihsan Al-ghifari, Abidzar Septawandra Aldini Nofta Martini Alycia, Fiorenza Amar Ma'ruf Amardiasta, Lavina Ambya, Ambya Amelia, Yunia Andriyanto, Weddie Annisa Amimi Apief Miftahul Huda Avicenna Muhammad Rafif Satyanegara Ayu Nani Djismudin Azizah Debi Safitri Badi’atus Sholikhah Bemby Adilia Heaverly Birlin, Raisa aqila Chytya Ike Ratu Ardila Claraini, Putri Yulfhita Cornelius Saryadi Turnip Dewi Sukmasari Dewinta Yulyanti Diajeng Fitri Wulan Dian Fajarini Dian Fajarini Dwi Widya Wati Dwinny Octary, Ayu Eka Sriutami Elvia Rahma Nisa Elvina Damayanti Eriza Tri Sativa Erlina Rufaidah Fadilah Nur Azizah Faiq Adhwa Hasanuddin Farah Nisa Ul Albab Fathia, Syaharani Noer Fatkhur Rohman Fitri Mareta Fitri Mareta Fitri Mareta Gabriella Ratna Mawarni Ghea Laili Putri Garien Gusektiono Harfa Alifio Dito Ananta Harsono Edwin Puspita Hilyah Kamilah Indah Maelany Putri Ipan Jeremia Manik Jihan Fatin Fadillah Lotte Jogi Putra Maulana Joni Putra Joni Putra Josua Riscyando Napitu Kamadie Sumanda Syafis Kayla Amanda Khairunnisa Kharisa Rachmi Khoirunisa Kharisa Rachmi Khoirunisa Komalasari, Agrianti Ladista, Rindy Dwi Laili Fadhila Banuwa Laula Khairun Nisa Lavina Amardiasta lidya Ayuni Putri Lisa Oktaviani Maheswari, Fidela Salsabilla Malva Axela Maninggor Esteria Silaban Maria Paramastri Hayuning Adi Mega Metalia, Mega Meza Difia Syaffanaztiti Mira Apriliana Sari Muhammad Alif Ramadhan Muhammad Chandra Gunawan Nababan, Rohani Risnauli Nabila Arnelis Julian Nabila Sania Afia Rona Nadya Nurul Fitriani Nasrul Maulana Nasya Tsabitah Naufal Rizki Suandra Putra Nayla Alya Putr Neny Desriani Ni Wayan Ayu Pratisia Wati Nike Diah Elvy Ramadhani Niken Kusumawardani Nisa Fitria Nur Fitri Sadida Ipaenin Nur Muslima Dwi Yantika Nurdin, Nurdin Nurma Diski Jaya Trisnawati Prayogo, Sigit Pujiati Pujiati Putra, Joni Putri Handayani Putri Yulfhita Claraini Putri, Indah Maelany Rafli Pratama Yustisio Raihan Razif Afero Ramadhina Indah Audeskin Ramdan Firdaus Raniela Suci Permadani Ratna Septiyanti Reni Oktavia Resha Moniyana Putri Retno Yuni Nur Susilowati Ribka Tasya Rima Yuni Saputri Rizki Ramadhani Rizqi Bonar S. Pakpahan Rofila Syahda Azaria Rohman, Fatkhur Saputra, M Rizky Rico Sartini Sefita Indriati Shilla Fatonah Shofiyah, Indah Shofiyatul ‘Aeni Sigit Prayogo Sony Warsono Sudrajat, Sayidati Rahmatut Salitsa Sumanda Syafis, Kamadie Syahidah, Silke Tedi Rusman Tika Ayu Yulinda Tri Joko Prasetyo Trisnawati , Nurma Diski Jaya Uma Zalfa Salsabiil Vitriyani Tri Purwaningsih Wafieq Bidzikrul Hartofa Wahyu Rianto Yenni Agustina yenni agustina Yusuf Ihsan Al Farizi