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All Journal Excellent IQRO: Journal of Islamic Education Sebatik JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JURNAL PENDIDIKAN TAMBUSAI Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Pengabdian Masyarakat (ABDIRA) Ekonomi dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Financial Review Indonesia Journal of Midwifery Sciences Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Audit, Pajak, Akuntansi Publik JPFT (Jurnal Pendidikan Fisika Tadulako Online) Jurnal Pengabdian Tangerang Selatan
Lisdawati Lisdawati
Fakultas Tarbiyah dan Keguruan Universitas Islam Negeri Sultan Syarif Kasim Riau
Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Meningkatkan Kemampuan Berwirausaha Umkm Melalui Manajemen Keuangan yang Baik Untuk Calon dan Pelaku Usaha di Lingkungan Rw 011 dan 019, Serua Ciputat Tangerang Selatan Bersama Yayasan Masjid Al Ikhlas Martono, Adi; Marjohan, Masno; Lisdawati, Lisdawati
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol. 4 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v4i2.40642

Abstract

Wirausaha adalah sebuah kegiatan ekonomi ketika seorang membentuk dan mengelola usahanya secara mandiri. Wirausaha merupakan proses menekankan kreativitas dan keberanian dari pengusaha-pengusaha yang ingin membuka lapangan kerja. Kehidupan bermasyarakat tidak bisa terlepas dari yang namanya kegiatan ekonomi. Dengan kata lain, untuk memenuhi kebutuhan hidup setiap manusia selalu berhubungan dengan kegiatan ekonomi. Dalam melaksanakan kegiatan PKM digunakan beberapa metode pelatihan, yaitu: 1) Metode Ceramah/Presentasi. Metode ceramah/presentasi dipilih untuk memberikan penjelasan tentang: a. Memberikan pengetahuan terkait pentingnya menerapkan kewirausahaan bagi kalangan pemuda dan masyarakat . b. Presentasi mengenai materi pentingnya berwirausaha; 2) Metode Tanya Jawab. Metode tanya jawab sangat penting bagi para peserta pelatihan. Metode ini memungkinkan menggali pengetahuan sebanyak- banyaknya tentang pentingnya berwirausaha bagi kemajuan UMKM .; 3) Sharing Session Tentang be rwirausaha bagi kemajuan UMKM dan Manajemen Keuangan. Sharing session ini diberikan kepada para peserta pelatihan dalam memberikan masukan dan bimbingan untuk mempraktekan materi yang diperoleh. Harapannya, peserta pelatihan dapat menguasai materi pelatihan yang diterima dan dapat diaplikasikan dalam mengelola usaha. Adapun hasil dari kegiatan Pengabdian kepada Masyarakat ini adalah meningkatkan kemampuan berwirausaha UMKM melalui manajemen keuangan.
Analysis of Teacher’s Professionalism in Implementing the Merdeka Curriculum Program at SD Negeri 3 Lembak Lisdawati, Lisdawati; Fitria, Happy; Setiyo, Heri
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 2 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i2.15752

Abstract

A Merdeka curriculum is a curriculum that demands effectiveness in the learning process. For this reason, teachers must have high professionalism to implement a Merdeka curriculum in the learning process. This research aims to describe teacher’s professionalism in the learning process. This type of research is descriptive qualitative research. Data collection tools use documentation, interviews, observation, and literature review. The data analysis technique uses qualitative descriptive analysis techniques. The results of the research state that SD Negeri 3 Lembak teachers can implement the Merdeka curriculum well through planning, implementing, and evaluating learning based on the Independent Curriculum. The obstacles faced by teachers include limited school resources, teacher skills, adaptation, and diverse needs, interests, and learning styles. Solutions taken to overcome obstacles include training and professional development for teachers, collaboration between teachers, coaching and mentoring through a strong leadership role to support implementing the Independent Learning Curriculum.
Pengaruh Market Value Added Dan Economic Value Added Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Pada Bursaefek Indonesia Periode 2016-2020 lisdawati, lisdawati; Tri Sulistyani; Muhammad Andhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2543

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan antara Market Value Added dan Economic Value Added terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2016-2020. Metode yang digunakan dalam penelitian ini merupakan metode kuantitatif dengan menggunakan data sekunder berupa laporan Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman tahun 2016-2020. Dengan metode analisis yang digunakan dalam penelitian ini adalah analisis statistic deskriptif, uji asumsi klasik, dan analisis linier berganda. Selanjutnya, pengujian hipotesis menggunakan uji-F, uji-T, dan koefisien determinasi yang dibantu dengan menggunakan program Eviews-9. Berdasarkan hasil penelitian uji-T Market Value Added terhadap Return Saham diperoleh nilai signifikansi 0,7117 > 0,05 yang artinya Market Value Added tidak berpengaruh. Berdasarkan hasil penelitian uji-T Economic Value Added terhadap Return Saham diperoleh nilai signifikansi 0,0062 < 0,05 yang artinya Economic Value Added berpengaruh. Kemudian berdasarkan hasil uji-F variabel independent Market Value Added dan Economic Value Added secara simultan berpengaruh terhadap Return Saham dengan nilai signifikansi 0,020131 < 0,05. Adapun koefisien determinasi sebesar 0,036792 yang artinya Market Value Added dan Economic Value Added berpengaruh sebesar 3,67% terhadap Return Saham, sedangkan sisanya 96,33% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Creativity in Utilization Nipa Waste for Environmental Sustainability and Family Economic Improvement Khoffifah, Khoffifah; Lisdawati, Lisdawati; Kresnina, Kresnina; Sagena, Uni
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2469

Abstract

Waste management can be achieved through reduction strategies or direct handling of waste. In fostering creativity, utilizing nipa waste represents an innovative effort to support environmental sustainability and enhance the local economy. Environmental well-being encompasses both health and cleanliness, as a clean environment forms the foundation of a healthy life. However, public awareness of maintaining environmental cleanliness remains low, and habits of neglect continue to prevail in daily life. Beyond achieving improved cleanliness, creative initiatives such as nipa waste utilization also inspire innovation and fresh ideas. This study explores the potential of nipa waste as an alternative raw material to reduce negative environmental impacts while providing economic benefits for the local community in Samarinda Seberang. The research employs qualitative methods, including literature reviews, field surveys, and data analysis of nipa waste utilization processes. The results indicate that utilizing nipa waste can significantly contribute to environmental sustainability by recycling organic waste into value-added products. Furthermore, it creates economic opportunities for the local community through new businesses and increased income. The discussion highlights the implications of these findings for environmental sustainability and emphasizes the potential for collaboration among the government, community, and private sector in promoting nipa waste utilization. The study concludes by underscoring the importance of nipa waste utilization as a holistic approach to achieving sustainable environmental management and generating positive economic impacts for the local community in Samarinda Seberang.
OPTIMALISASI PENGELOLAAN KEUANGAN MELALUI PELATIHAN PENCATATAN DAN MANAJEMEN KEUANGAN DI RUMAH YATIM DAN DHUAFA AL-AMIEN CIATER Rachmawaty, Rachmawaty; Novita, Dina; Lisdawati, Lisdawati
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 3 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i3.177

Abstract

This article discusses a community service program aimed at enhancing the financial management capacity of the managers of Rumah Yatim dan Dhuafa Al-Amien Ciater. The problems faced by the institution, such as limited understanding of standardized financial recording systems, lack of systematic transaction documentation, and suboptimal utilization of technology in financial management, form the background for this program. The implementation methods include the preparation stage, training implementation, monitoring and evaluation, and reporting. The training is provided in 4 sessions: basics of financial management, recording financial transactions, financial reporting, and budget management. The learning methods used are interactive lectures, group discussions, case studies, hands-on practice, and financial recording simulations. The results of the activities show an increase in the participants' understanding of financial management from 45% to 85%, the implementation of a standardized financial recording system, improved efficiency in financial management, and the strengthening of the internal control system. This program is expected to have a positive impact in supporting the development and sustainability of the institution's programs in serving orphans and the poor.
The Effect of Internal Audit, Whistleblowing System and Surprise Audit on Fraud Prevention at BRI Regional Audit Office Bandung Putra, Irsan Herlandi; Lisdawati, Lisdawati; Patriandari, Patriandari
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3558

Abstract

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit, whistleblowing system and surprise audit partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system, surprise audit and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit, whistleblowing system and surprise audit have a significant effect on fraud prevention both partially and simultaneously.
Pendampingan Penghitungan Harga Pokok Produksi dan Harga Jual pada UMKM Burger Salsabila Nainggolan, Yohanna Thresia; Putri, Anindha Zalwana; Lisdawati, Lisdawati; Lailiah, Nurzhahratul; Ananda, Olyvia; Putri, Ferica Christinawati
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.685

Abstract

MSMEs play a significant role in Indonesia's economy development, however, many small business owners still struggle with managing their finances, especially in calculating the Cost of Goods Manufactured (COGM) correctly. This community service activity aimed to help the owner of Burger Salsabila, an MSME located in Tarakan City, in calculating COGM. The method used is participatory, involving the business owner in every stage of the activity, from preparation to evaluation. The outcome of the program indicated that previously, the business owner set the selling price of products solely based on market prices without thoroughly calculating the costs incurred during the production process. After receiving training and mentoring, the business owner was able to calculate COGM more comprehensively and accurately. Accurate COGM calculations have provided a better understanding of production cost structures and helped in setting appropriate selling prices to achieve the expected profit.
PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PT. UNILEVER INDONESIA TBK Nurwita, Nurwita; Lisdawati, Lisdawati
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.237

Abstract

This study aims to determine the partial and simultaneous effect between Current Ratio and Debt to Equity Ratio on Return on Assets at PT. Unilever Indonesia Tbk Period 2014-2023. The method used in this study is a quantitative method using secondary data in the form of financial statements of PT. Unilever Indonesia Tbk Period 2014-2023. With descriptive statistical analysis methods, classical assumption tests and multiple linear analysis. Furthermore, hypothesis testing uses the F-test, T-test, Correlation Coefficient and Determination Coefficient assisted by SPSS 26. Based on the results of the T- test research, Current Ratio has no effect on Return on Assets. Debt to Equity Ratio has a negative but significant effect on Return on Assets. Then based on the results of the F-test, Current Ratio and Debt to Equity Ratio simultaneously have an effect on Return on Assets. Meanwhile, based on the determination coefficient, Current Ratio and Debt to Equity Ratio have an effect on Return on Assets
THE EFFECT OF DEBT AND DIVIDEND POLICIES ON COMPANY VALUE IN PT UNILEVER INDONESIA Tbk LISTED ON THE NDONESIA STOCK EXCHANGE FOR THE PERIOD 2014-2023 Lisdawati, Lisdawati; Rahmasari, Novia
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 2 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i2.388

Abstract

This study aims to determine the effect of Debt-to-Equity Ratio and Dividend Payout Ratio on Firm Value (Earnings Per Share) at PT Unilever Indonesia Tbk, listed on the Indonesia Stock Exchange, for the 2014-2023 period. The research method used is an associative method with a quantitative approach. The data analysis used is descriptive statistical test, classical assumption test, regression analysis, coefficient of determination, T test, and F test. Based on the partial test results, the Debt Policy (Debt to Equity Ratio) has a significant negative effect on Company Value (Earnings Per Share) where the calculated T is -4.001 > T table 2.3646 with a significance value of 0.005 < 0.05 and partially the Dividend Policy (Dividend payout Ratio) does not have a significant positive effect on Company Value (Earnings Per Share) where the calculated t is 0.312 < t table 2.364 with a significance value of 0.764 > 0.05. Meanwhile, simultaneously, Debt Policy (Debt to Equity Ratio) and Dividend Policy (Dividend Payout Ratio) significantly influence Firm Value (Earnings Per Share), with the calculated F-value of 10.280 > F-table 4.74, with a significance value of 0.008 < 0.05. Furthermore, the Adjusted R-square value of 0.673 was obtained, indicating that the Debt Policy (Debt to Equity Ratio) and Dividend Policy (Dividend Payout Ratio) variables were able to explain 67.3% of Firm Value (Earnings Per Share), while the remaining 32.7% was influenced by other factors not examined in the study.
Pengembangan Bahan Ajar Berbasis Etnosains Kaili Pada Materi Getaran Dan Gelombang Lisdawati, Lisdawati; Syamsuriwal, Syamsuriwal; Pasaribu, Marungkil; Sani, Nurul Kami
JPFT (Jurnal Pendidikan Fisika Tadulako Online) Vol. 13 No. 2 (2025): JPFT (Jurnal Pendidikan Fisika Tadulako Online)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jpft.v13i2.4702

Abstract

Penelitian ini bertujuan untuk menghasilkan bahan ajar berbasis etnosains Kaili yang layak dan efektif pada materi getaran dan gelombang. Jenis penelitian ini adalah penelitian dan pengembangan atau R&D (Research and Development), dengan desain penelitian menggunakan model ADDIE yang dibagi menjadi lima tahapan, yakni tahap analisis (Analysis), tahap perancangan (Design), tahap pengembangan (Development), tahap implementasi (Implementation), dan tahap evaluasi (Evaluation). Subjek penelitian ini adalah guru IPA dan peserta didik kelas VIII SMP Negeri 4 Palu. Penelitian ini menggunakan angket sebagai instrumen pengumpulan data. Kualitas atau kelayakan e-modul yang dikembangkan berdasarkan validasi ahli materi menunjukkan skor rata-rata 3,72 dengan kategori sangat baik, validasi ahli media menunjukkan skor rata-rata 3,48 dengan kategori sangat baik, hasil penilaian guru menunjukkan skor rata-rata 4,0 dengan kategori sangat setuju, dan hasil angket respon peserta didik menunjukkan skor rata-rata 3,35 dengan kategori sangat setuju. Produk yang dihasilkan berupa e-modul interaktif yang mengintegrasikan konsep getaran dan gelombang dengan alat musik tradisional Kaili yaitu Kakula dan Gimba. Hasil menunjukkan bahwa e-modul berbasis etnosains Kaili pada materi getaran dan gelombang yang telah dikembangkan layak untuk digunakan sebagai bahan ajar alternatif yang kontekstual dan bermakna dalam pembelajaran fisika.
Co-Authors Adiyono Ananda, Olyvia Angga Pratama Anggraini, Reza Deswita Anggraini, Rr Renny Christinawati Putri, Ferica Ciptiasrini, Uci Dina Novita, Dina Dwi Wulandari, Rizki Fadillah Fadillah Faisal Faisal Faisal, H. Muh. Happy Fitria, Happy Hasbi Ananta, Nadila Hendri Gunawan Hermiyetti Hulasoh, Ela Jaswita, Derizka Inva JMV Mulyadi K, Milka Anggraeni Kartini Kartini Khoffifah, Khoffifah Kresnina, Kresnina Krisnaldy, Krisnaldy Kusumastuti , Istiana Lailiah, Nurzhahratul Lase, Hofandrik Littu, Herlina Marjohan, Masno Martono, Adi Marungkil Pasaribu Muhammad Andhika Nainggolan, Yohanna Thresia Najwa Balloteng, Bunga NURDIN, DJAYANI Nuridah, Siti Nurul Istiqomah Nurwita, Nurwita Oktasari, Erita Patriandari, Patriandari Paulina, Vanka Praditya, Alvin Putra, Irsan Herlandi Putri, Anindha Zalwana Putri, Ferica Christinawati R, Catur Galuh R, Pancagaluh Rachmawaty Rachmawaty, Rachmawaty Rahmasari, Novia Rahmawati, Meylin Rini Pratiwi, Sulistya Ririn Widyastuti Wulaningsih Rizky Agusriyanti Irna Safitri, Catur Arum Sagena, Uni Sani, Nurul Kami Septian, Septian Septiani, Fauziah Setiawan, Abraham Alfarizki Setiyo, Heri Sunarto, Ading Supardi Supardi Supatmin, Supatmin Susaldi, Susaldi Susanti, Fahmi Sutarto, Bambang Sutiman Sutiman, Sutiman Sutiyani, Sutiyani Syamsuddin, Rahmi Andini Syamsudin, Rahmi Andini Syamsuriwal, Syamsuriwal Thresia Nainggolan, Yohanna Tri Sulistyani Widia Astuti Winata, Michelle Yulianto, Eka