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Optimalisasi Pengelolaan Keuangan UMKM Jamil Donuts melalui Pembukuan Sederhana Berbasis Microsoft Excel di Desa Kota Guring Firmansyah F; Winda Rika Lestari
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edition April)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v5i1.173

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy but still face challenges in financial management, particularly in maintaining systematic financial records. This issue is experienced by Jamil Donuts MSME in Kota Guring Village, which lacks structured bookkeeping and still mixes personal and business finances. This community service activity aims to optimize financial management through the implementation of simple bookkeeping based on Microsoft Excel. The method used is a participatory approach involving observation, training, mentoring, and evaluation. The results show an improvement in the owner’s understanding and skills in recording financial transactions, preparing simple financial reports, and using Microsoft Excel. In addition, financial records become more organized, systematic, and easier to monitor. Therefore, this activity effectively improves MSME financial management capabilities and supports better business decision-making.
PENGEMBANGAN UMKM BERBASIS DIGITAL DI METRO TIMUR PROVINSI LAMPUNG Ita Fionita; Edi Pranyoto; Susanti; Winda Rika Lestari; Albert Albert
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1892

Abstract

Permasalahan dan kesulitan yang dihadapi oleh UMKM yaitu pemasaran produk yang masih dilakukan secara langsung dan konvensional tanpa menggunakan digitalisasi, sehingga membatasi ruang lingkup pemasaran. Selain itu, kurangnya Standar Operasional Prosedur (SOP) yang jelas membuat proses bisnis menjadi kurang terstruktur dan efisien. Metodologi yang digunakan meliputi pelatihan penerapan pemasaran digital melalui blog dan media sosial, serta pengembangan laporan keuangan menggunakan Excel. Selain itu, SOP disusun untuk meningkatkan efisiensi operasional. Hasil pengabdian menunjukkan peningkatan signifikan dalam jangkauan pasar, struktur operasional, dan manajemen keuangan. Upaya pemasaran digital, terutama melalui media sosial dan pengembangan situs web, meningkatkan visibilitas merek dan keterlibatan pelanggan. Implementasi SOP dan alat manajemen keuangan berkontribusi pada operasi bisnis yang lebih terorganisir dan menguntungkan. Hasil ini menegaskan pentingnya transformasi digital dan praktik bisnis yang terstruktur dalam meningkatkan keberlanjutan dan daya saing UMKM.
Pengaruh Disiplin Kerja, Literasi Digital, dan Motivasi Kerja Terhadap Kinerja Pegawai  UPTD BBI TP Alsintan Lampung Liza Karmela; Winda Rika Lestari
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1395

Abstract

This study analyzes the effect of work discipline, digital literacy, and work motivation on employee performance at the UPTD Balai Benih Induk Tanaman Pangan dan Alat Mesin Pertanian (Alsintan) in Lampung Province. The research used a quantitative descriptive approach with 35 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed through multiple linear regression, supported by tests of normality, linearity, multicollinearity, determination coefficient, t-test, and F-test. The findings show that work discipline has a positive and significant effect on employee performance, indicating that better adherence to rules, punctuality, and responsibility leads to improved performance. Digital literacy also has a positive and significant effect, meaning that stronger ability to use digital technology and information in work contributes to better performance. Work motivation likewise has a positive and significant effect, showing that higher internal and external drive improves work spirit and quality. In addition, work discipline, digital literacy, and work motivation simultaneously have a significant effect on employee performance. These results suggest that employee performance can be improved through integrated efforts to strengthen discipline, enhance digital literacy, and maintain motivation in the workplace.
PERAN PENGUNGKAPAN EMISI KARBON DAN INOVASI HIJAU PADA NILAI PERUSAHAAN SEKTOR ENERGI TAHUN 2022-2024 Audrey, Nabila; Lestari, Winda Rika
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

This study examines the impact of carbon emissions disclosure and green innovation on firm value (proxied by Tobin's Q) for energy companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The research uses secondary data from annual reports and sustainability reports, with a sample of 12 companies selected by purposive sampling, yielding 36 observations. Data analysis was performed using multiple linear regression in IBM SPSS Statistics 25. The results indicate that carbon emissions disclosure has a negative and significant effect on firm value, meaning that broader disclosure is associated with lower value perception by investors. Meanwhile, green innovation does not have a significant effect, suggesting that green innovation efforts did not noticeably increase firm value during the study period. The Adjusted R Square of 10.2% shows the model’s limited ability to explain variation in firm value. Overall, investors appear to take carbon emissions disclosure into account, whereas green innovation has not yet become a factor that raises firm value within the examined timeframe.       Keywords — Carbon Emission Disclosure, Green Innovation, Firm Value, Tobin's Q, Energy Sector.
PENGARUH DISIPLIN KERJA, MOTIVASI DAN KESEJAHTERAAN TERHADAP KINERJA PEGAWAI DI KSOP KELAS I PANJANG Suryanto, Suryanto; Rika Lestari, Winda
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

This study aims to analyze the role of Work Discipline, Motivation, and Welfare on the Performance of KSOP Class I Panjang employees. The research problem is the decline or inconsistency in performance in several strategic areas that require further attention and improvement. This study uses a quantitative approach with a survey method, where data is collected through questionnaires from 101 respondents selected through saturated sampling. Data analysis techniques are conducted using multiple linear regression with the assistance of SPSS version 26.0 statistical software. The results of the study indicate that partially, Work Discipline has a positive and significant effect on employee performance, followed by motivation having a positive and significant effect on employee performance. Likewise, Welfare has a negative and significant effect on employee performance. The results of simultaneous testing showed that work discipline, motivation, and welfare have a positive significant effect on the Performance of Employees at KSOP Class I Panjang. These findings indicate that the results of this study reinforce the view that improving the performance of employees at KSOP Class I Panjang requires a balanced human resource management strategy, including the enforcement of work discipline, enhancement of employee motivation, and provision of adequate welfare as supporting factors for sustainable performance .Keywords: Work Discipline, Motivation, Welfare, Employee Performance, KSOP Kelas I Panjang
Investor Overconfidence and Transaction Losses: Behavioral Challenges for Sustainable Islamic Capital Markets in Indonesia Winda Rika Lestari; Arif Darmawan; Edi Pranyoto; Heru Wahyudi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 1 (2026): April
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i1.3155

Abstract

High overconfidence among investors, reflected in a high degree of calculation error, can distort price perceptions and lead to suboptimal investment decisions in the Sharia capital market. This study aims to examine the relationship between investor overconfidence and the accuracy of stock price predictions in the Indonesian Sharia capital market, positioning itself within behavioral finance by addressing the gap in experimental evidence in Islamic contexts. The research employs a laboratory experimental approach by observing investor reactions after receiving relevant information, with participants classified into three groups based on their level of self-confidence. The experimental design includes two market conditions: markets exposed to negative information and markets without information. The findings reveal that highly overconfident investors tend to overestimate the accuracy of their knowledge, resulting in higher prediction values and greater pricing errors compared to less overconfident investors, indicating a tendency toward self-deception. However, the results also show that higher prediction errors do not always translate into transaction losses. These findings suggest the need to strengthen Islamic investor education to encourage more rational and informed decision-making in Sharia capital markets.
Pengaruh Disiplin Kerja, Literasi Digital, dan Motivasi Kerja Terhadap Kinerja Pegawai  UPTD BBI TP Alsintan Lampung Liza Karmela; Winda Rika Lestari
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1395

Abstract

This study analyzes the effect of work discipline, digital literacy, and work motivation on employee performance at the UPTD Balai Benih Induk Tanaman Pangan dan Alat Mesin Pertanian (Alsintan) in Lampung Province. The research used a quantitative descriptive approach with 35 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed through multiple linear regression, supported by tests of normality, linearity, multicollinearity, determination coefficient, t-test, and F-test. The findings show that work discipline has a positive and significant effect on employee performance, indicating that better adherence to rules, punctuality, and responsibility leads to improved performance. Digital literacy also has a positive and significant effect, meaning that stronger ability to use digital technology and information in work contributes to better performance. Work motivation likewise has a positive and significant effect, showing that higher internal and external drive improves work spirit and quality. In addition, work discipline, digital literacy, and work motivation simultaneously have a significant effect on employee performance. These results suggest that employee performance can be improved through integrated efforts to strengthen discipline, enhance digital literacy, and maintain motivation in the workplace.