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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Literatus Community Development Journal: Jurnal Pengabdian Masyarakat Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Research and Social Sciences (IJERSC) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen Jurnal Puan Indonesia Jurnal Bisnis, Logistik dan Supply Chain Jurnal Pengabdian Teratai Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Manajemen dan Bisnis JAKPI Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Dinamika Manajemen ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Prisila Damayanty
Institut Bisnis Dan Informatika (IBI) Kosgoro 1957
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ANALISIS KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Dharma, Dias Adi; Damayanty, Prisila; Djunaidy, Djunaidy
Jurnal Bisnis, Logistik dan Supply Chain (BLOGCHAIN) Vol. 1 No. 2 (2021): Jurnal Bisnis, Logistik dan Supply Chain
Publisher : Program Studi Administrasi Bisnis, Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/blogchain.v1i2.327

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh profitabilitas, leverage, komite audit dan kepemilikan institusional terhadap manajemen laba. Penelitian menggunakan data sekunder. Adapun data diperoleh dan bersumber pada laporan tahunan Indonesia Capital Market Directory. Populasi penelitian ini merupakan seluruh perusahaan manufaktur yang terdaftar di Bursa efek Indonesia (BEI) pada tahun 2016 sampai dengan tahun 2018 dengan sampel sebanyak 135 yang dipilih dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap manajemen laba, sedangkan leverage, komite audit dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba.
Pendampingan Penyusunan Laporan Keuangan Pada KPM PKH Yang Mempunyai Usaha Di Kota Depok Damayanty, Prisila; Yulianto, Kampono Imam; Utomo, Kabul Wahyu; Nurdiana, Diah; Febriantika, Febriantika; Utama, Rivara Pascha; Amalia, Tyara
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 6, No 2 (2023): Juli 2023
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v6i2.3080

Abstract

Dalam menjalankan usaha tentunya kita diharuskan untuk bisa mengelola keuangan dengan baik agar usaha berjalan dengan lancar, hal ini membutuhkan laporan keuangan agar bisa melihat kinerja keuangan tersebut terkelola dengan baik. Banyak para UMKM dari KPM PKH yang belum menerapkan laporan keuangan dalam usahanya. Oleh karena itu, dilakukan pengabdian masyarakat ini kepada UMKM dari KPM PKH yang berada di Wilayah Kecamatan Tapos Kota Depok dengan materi penerapan akuntansi sederhana. Tujuan dari kegiatan ini yaitu agar para pelaku usaha mendapatkan ilmu dalam melakukan pembukuan sederhana untuk digunakan dalam pengambilan keputusan usaha kedepannya. Metode pelaksanaan dalam kegiatan ini yaitu dengan penyampaian materi dan diskusi. Berdasarkan hasil yang kami dapat setelah melakukan sosialisasi mengenai penerapan akuntansi dasar kepada kelompok UMKM dari KPM PKH yaitu kurangnya pemahaman terhadap penyusunan laporan keuangan, keterbatasan pengetahuan mengenai software akuntansi.
PELATIHAN AKUNTANSI DAN PERPAJAKAN UNTUK PEDAGANG USAHA MIKRO DAN KECIL DI PULAU TIDUNG KABUPATEN KEPULAUAN SERIBU” Widjanarko, Widjanarko; Damayanty, Prisila; Als, Dewa Putu; Setiawan, Indra; Yulianto, Kampono Imam
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24715

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan wawasan, pengetahuan, keterampilan, dan kemudahan kepada pengusaha UMKM Nasi Goreng Parjo yang berlokasi di Srengseng Sawah Jakarta Selatan untuk mengelola keuangannya dalam bentuk laporan. Teknik yang dikembangkan dalam kegiatan pengabdian masyarakat ini melalui kegiatan pendampingan pembuatan Laporan Keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) terhadap UMKM Nasi Goreng Parjo yang mampu mengaplikasikan pembukuan sederhana untuk usahanya dan mampu membuat laporan keuangan secara mandiri. Dalam metode pengumpulan data yang dilakukan bersifat kualitatif yaitu dengan melakukan beberapa tahap antara lain, survei, wawancara, observasi, dan dokumentasi. Hasil dari wawancara yang dilakukan menimbulkan permasalahan utama yang dihadapi oleh pemilik UMKM Nasi Goreng Parjo, yaitu terkait keterbatasan pengetahuan yang dimiliki dalam mengatur usahanya terkait pembuatan laporan Keuangan. Hal ini mengakibatkan usaha produktif sulit untuk berkembang dengan baik karena ketidakmampuan pembuatan laporan keuangan yang menjadi syarat memperoleh penghasilan tambahan. Maka dari itu, dengan adanya kegiatan pendampingan tentang pembuatan laporan keuangan UMKM yang kami lakukan ini, dapat memberikan wawasan, pengetahuan, keterampilan, dan kemudahan bagi para pelaku usaha serta secara langsung dapat diterapkan pada pembuatan laporan keuangan usahanya.
SOSIALISASI PENCATATAN DAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI PELAKU UMKM Finka Fitriany; Prisila Damayanty; Aulia Wildayani; Ibnatul Istinganah; Khoiriyah Nuradilah; Zara Tania Rahmadi
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): (Februari 2023)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v6i1.1825

Abstract

This program is carried out with the aim of providing education about recording and preparing financial statements in a simple and easy-to-understand way for UMKM actors, in this case the Ersha Parfum Store. The nature of this community service program is discussion-based socialization / counseling with the aim that the material we convey at the Ersha Parfum Store can be easily understood and answer the problems they experience in recording transactions in the business. The results of the community service program show that the Ersha Parfum Store is interested in slowly changing the way their transactions are recorded in the way we conveyed, because according to them, even with a slightly more recording flow, it is quite easy to read the business situation that occurs more easily. This shows that this service program is enough to increase their insight and interest in the structure of recording and preparing their financial statements.
PENINGKATAN KETERAMPILAN UMKM MELALUI PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA ANGKRINGAN Rivara Pascha Utama; Prisila Damayanty; Aldi Pratama Putra; Hestianisari Hestianisari; Marlina Marlina; Rofina Masrin; Djunaidy Djunaidy
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): (Februari 2023)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v6i1.1826

Abstract

UMKM are widespread in Indonesia, especially in Jakarta. However, currently UMKM cannot be separated from a number of stimulus programs that have been launched by the government since the beginning of the Covid-19 pandemic that hit Indonesia. The number of UMKM has increased from year to year, but only a few UMKM have experienced developments in terms of their financial performance. This is because UMKM still have little knowledge in the process of recording accounting and low awareness of the importance of accounting information in the business world. Therefore, community service activities in the form of simple accounting introduction training for UMKM are still very much needed. Financial Management is an important aspect for the progress of UMKM. Financial management can be done through accounting. Accounting is a systematic process to produce financial information that can be used for decision making for its users. The use of accounting can support the progress of UMKM, especially in terms of finance. Based on the above, the service method used is simple accounting assistance for UMKM.
PENGENALAN AKUNTANSI DASAR UNTUK UMKM Della Rohma Dwi Astiningsih; Prisila Damayanty; Enza Davita; Fajar Sobari; Leliyana Leliyana; Indra Setiawan
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): (Februari 2023)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v6i1.1828

Abstract

MSME in Indonesia are one of the pillars of the Indonesian economy apart from cooperatives. The development of the number of MSME has increased from year to year, but only a few MSME have experienced developments in terms of their financial performance. This is because MSME still have weak knowledge of the process of accounting records and low awareness of the importance of accounting information in world business. Therefore, community service activities in the form of simple accounting introduction training for MSME are still very much needed. This training is intended for SMEs in Jagakarsa. Implementation of activities carried out by using the method of lectures, tutorials, and discussions. The results of this activity indicate that SMEs in Jagakarsa in running their business tend not to practice accounting. Some MSME actors in Jagakarsa also don't understand accounting and what the purpose of making financial reports is. This community service activity helps provide advice, motivation and knowledge to all MSME in Jagakarsa to implement simple training practices in their business activities so that they can improve their financial business performance
PENERAPAN DIGITALISASI KEUANGAN PADA MAJELIS TA'LIM ROUDHOTUNNISA BERBASIS APLIKASI SRIBUU UNTUK PENINGKATAN EFISIENSI ADMINISTRASI Jannati, Trias Baiti; Ermawati, Elma; Azqya, Khairani; Raesita, Raesita; Winingsih, Eka Wahyu; Damayanty, Prisila
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.487

Abstract

This community service activity aims to improve the efficiency of financial administration at Majelis Ta’lim Roudhotunnisa, located in Tanjung Barat Subdistrict, South Jakarta, through the implementation of financial digitalization using the Sribuu application. The main problem faced by the partner institution was the use of a manual financial recording system based on ledger books, which was inefficient, prone to errors, and made financial data recapitulation difficult. The community service program was conducted in December 2025 and involved two core administrators, namely the chairperson and the treasurer, as well as 35 members of the Majelis Ta’lim. The implementation methods included socialization on the importance of financial recordkeeping, training on the use of the Sribuu application, hands-on assistance, and monitoring and evaluation. The results indicate that the administrators were able to record income and expenses digitally, the time required for financial recording became shorter, and financial data were more organized and easier to recapitulate. In addition, there was an improvement in the administrators’ understanding of systematic and accountable financial management. The implementation of financial digitalization using the Sribuu application is expected to support transparency and sustainability in the financial management of community organizations.
PENINGKATAN KETERAMPILAN PRAKTIK AKUNTANSI MELALUI PEMANFAATAN APLIKASI DIGITAL BAGI SISWA SMK HARAPAN BANGSA Pertiwi, Regita Cahya; Bila, Diana Salsa; Imbuk, Dionisia; Damayanty, Prisila
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.498

Abstract

The development of digital technology has driven changes in accounting practices, particularly in the processes of recording and preparing financial statements. This condition requires vocational education institutions, especially Vocational High Schools (Sekolah Menengah Kejuruan/SMK), to adjust their learning approaches in order to align with the needs of the business and industrial sectors. However, accounting learning in SMKs is still largely conducted manually, resulting in students’ practical skills in using digital accounting applications not being optimal. This study aims to improve accounting practical skills through the utilization of the Zahir Accounting digital application for students of SMK Harapan Bangsa. This research is based on various studies and community service activities conducted by researchers from the Institute of Business and Informatics (IBI) Kosgoro 1957, which indicate that the use of digital accounting applications can enhance recording effectiveness, understanding of accounting workflows, and users’ practical skills.The method used in this study is digital application–based accounting practice learning through training and mentoring activities on the use of Zahir Accounting. The expected results of this study are improvements in students’ abilities to record transactions, process financial data, and prepare financial statements in a systematic and computerized manner. This research is expected to contribute to the development of digital-based accounting learning in vocational high schools. Keywords: accounting practical skills, digital accounting application, Zahir Accounting, vocational high school (SMK)
PENDAMPINGAN SISWA SMK HARAPAN BANGSA DALAM PENGUASAAN ERP ACCURATE ONLINE Agustini, Andini; Hamidah, Nur Wanda; Vie, Sara; Fitria, Suci; Cahyani, Vivi Dwi; Damayanty, Prisila
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.499

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan untuk menambah wawadan pada siswa SMK Harapan Bangsa dalam penguasaan Enterprise Resource Planning (ERP) Accurate berbasis dare guna meningkatkan kompetensi akuntansi dan kesiapan kerja siswa sesuai dengan kebutuhan dunia industri (Fujianto et al., 2025). Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif melalui kegiatan pelatihan dan pendampingan langsung, yang meliputi penyampaian materi, praktik penggunaan aplikasi ERP Accurate, serta evaluasi pemahaman siswa. Hasil penelitian menunjukkan bahwa pendampingan ERP Accurate mampu meningkatkan pemahaman dan keterampilan siswa dalam mengoperasikan sistem akuntansi berbasis ERP. Siswa menjadi lebih cerdas, percaya diri, dan siap menghadapi kebutuhan dunia kerja. Dengan demikian, pendampingan ERP Accurate diharapkan dapat menjadi solusi dalam meningkatkan kualitas lulusan SMK agar lebih kompetitif dan relevan dengan perkembangan industri.
Economic Performance Of Manufacturing Companies In Indonesia: Long Term Debt, Pre-Tax Foreign Income And Earning Management Damayanty, Prisila; Prihanto, Hendi; Mulyadi, Mulyadi; Ulan Sari, Riski
International Journal of Educational Research & Social Sciences Vol. 3 No. 4 (2022): August 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i4.415

Abstract

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Co-Authors Achmad Fauzi ACHMAD FAUZI Agnes Tiwan Andani Agustini, Andini Ahmad Nurdin Hasibuan Ainun Nabiilah Ajeng Dina Permatasari Al-Faruq, Huzaimah Al-Musfiroh, Hamnah Aldi Pratama Putra Aleya Safiya Als, Dewa Putu Amalia, Fauziah Amalia, Tyara Anaku Putri, Tigha Anatria, Dinda Andani, Agnes Tiwan Annisa Agustina Asifa Fikriyah Astiningsih, Della Rohma Dwi Astiningsih, Nadia Eka Astuti, Dyah Puji Audy Rizky Avianto Aulia Wildayani Aulia, Tazkia Avianto, Audy Rizky Azqya, Khairani Azzahra Nur Sifa Bangun, Virgina Septiani Bestar, Sarah Cantika Bila, Diana Salsa Cahyani, Vivi Dwi Citra Swantika Pane Davita, Enza Delila Rambe Delila Rambe, Delila Della Rohma Dwi Astiningsih Devvy Noveliza Dharma, Diaz Adi Dhyea Fitria Dias Adi Dharma Dias Adi Dharma Diaz Adi Dharma Djunaidy Djunaidy Djunaidy Djunaidy Djunaidy Djunaidy Djunaidy, Djunaidy Dodi Wahab Eka Amelia Chiesa Julianti Enny Widayati Enza Davita Ermawati, Elma Etty Murwaningsari Fadilah, Khoirul Fairuzzaman Fairuzzaman Fairuzzaman Fairuzzaman Faiza Chairunisa Faizul Mubarok Fajar Sobari Fazriyah, Sindy Nur Febiyana Febiyana Febriantika, Febriantika Fikriyah, Asifa Finka Fitriany Fitri Silvita Fitria, Dhyea Fitria, Suci Fitriany, Finka Gabriel, Kevin Galuh Putri Elok Hamidah, Nur Wanda Hamnah Al-Musfiroh Haswan Yunaz Hendi Prihanto Hendrian Hendrian Heri yanto Hestianisari Hestianisari Hestianisari, Hestianisari Ibnatul Istinganah Ibnu Rivai Imbuk, Dionisia Indra Setiawan Indra Setiawan Indra Setiawan Indri Tsania Putri Istinganah, Ibnatul Istiqomah , Rulyannas Tasya Istiqomah, Rulyannas Tasya Jannati, Trias Baiti Julianti, Eka Amelia Chiesa Kabul Wahyu Utomo Khoiriyah Nuradilah Leliyana Leliyana Leliyana, Leliyana Lubis, Taufiqurrahman Mala Sitianingsih Marlina Marlina Marlina Marlina Marselina Marselina Maryama, Hanna Meitha Masrin, Rofina Mayasari Mayasari Meri Siregar Misnan Misnan Monica Christanti Muhammad fauzan Mulyadi Mulyadi Munir, Ahmad Musyaddad Murti Endah Sari Mutiara Ayuningtyas Mutiara Ayuningtyas Nadia Eka Astiningsih Ningrum, Maharani Sasmitha Noveliza, Devvy Nunik Yuni Pratiwi Nur'aini, Dyah Tari Nuradilah, Khoiriyah Nurdiana , Diah Nurdiana, Diah Nurmelia Safitri Nurul Alya Putri Oktaviyanti Oktaviyanti Olivia Olivia Papa, Yohanes Aprilianus Pertiwi, Regita Cahya Pratama, Rudi Alfajar Purba, Sekararum Sherlenadya Putra, Aldi Pratama Putri Novia Rini Raesita, Raesita Rambey, Tagor Ramdhan Kurniawan Reny Andriyanty Rimah Noviyani Rivara Pascha Utama Rofina Masrin Rofina Masrin Romadon, Safiga Aulia Roy Mandus Sitorus RR. Aryanti Kristantini Rudi Laksono Safiga Aulia Romadon Safitri, Nurmelia Sarah Cantika Bestar Sari, Murti Endah Sekar Mayangsari Septiana Rindika Putri Setya, Andhika Putra Shine Pintor Siolemba Patiro Silfiyani Dwiyanti Silvita, Fitri Siti Nurhayati Sitorus, Roy Mandus Sobari, Fajar Soo Il, Kim Stella Kassa Surya Adi Sasmita Tagor Rambey Thoha Solehudin Ulan Sari, Riski Utama, Rivara Pascha Varentz, Hannah Vie, Sara Wahab, Dodi Widayati, Enny Widjanarko Widjanarko Widjanarko Widjanarko, Widjanarko Wildayani, Aulia Winingsih, Eka Wahyu Yohanes ALS, Dewa Putu Yulianto , Kampono Imam Yulianto, Kampono Imam Yuliyanti yuliyanti Zalianti, Risma Zara Tania Rahmadi