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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.
THE INFLUENCE OF NET PROFIT MARGIN AND DEBT TO ASSET RATIO ON STOCK PRICES AT PT BLUE BIRD FOR THE 2011-2023 PERIOD Lisdawati, Lisdawati; Nurcahayati, Siti; Widodo, Adji; Hidayat, Arif
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1685

Abstract

This study aims to determine the influence of Net Profit Margin and Debt to Asset Ratio on the stock price of PT Blue Bird Tbk from 2011 to 2023. A quantitative method was used to analyze these variables both partially and simultaneously, as well as to identify which variable has the most significant impact on the stock price. Based on the data analysis, the results indicate that the Debt to Asset Ratio does not have a significant partial effect on the company’s stock price. Simultaneously, this variable also shows no meaningful impact. The contribution of both variables, Net Profit Margin and Debt to Asset Ratio, to the stock price is 27.7%, while the remaining percentage is influenced by other factors not discussed in this study.
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.
Implementation of Smart City Program Policy on The Use of Samagov Application in Digital Sub-District of Samarinda Seberang Lisdawati, Lisdawati; Paselle , Enos; Indarto , Kus; Irawan, Bambang
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3389

Abstract

This research investigates the implementation of the Smart City program policy through the application of Samagov within the digital sub-district initiative in Samarinda Seberang. The study aims to examine the extent to which the policy has been realized in practice, as well as to identify the supporting and inhibiting factors influencing its effectiveness. Employing a qualitative descriptive approach, the data were collected through in-depth interviews, document analysis, and field observations. The research framework is grounded in George C. Edward III’s policy implementation model, which emphasizes four core variables: communication, resources, disposition of implementers, and bureaucratic structure. The findings reveal that although the application represents a strategic effort in modernizing public service delivery, several significant obstacles remain. These include ineffective communication between stakeholders, lack of clarity in information dissemination, insufficient trained human resources, and a bureaucratic structure that is not yet adaptive to digital transformation. Additionally, the supporting Standard Operating Procedures (SOPs) are still under development, which has led to inconsistencies in service execution. On the other hand, some enabling factors were identified, such as leadership commitment, availability of digital infrastructure, and collaboration with technology providers. The study concludes that a more structured and inclusive implementation strategy is needed, particularly by improving inter-agency coordination, simplifying SOPs, providing regular technical training, and increasing community digital literacy. The establishment of digital service units at the sub-district level is also recommended to ensure service consistency and accessibility. Effective policy implementation in this context is expected to accelerate digital governance practices and contribute to more transparent, efficient, and inclusive public service delivery in line with the Smart City vision.
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