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All Journal EL-MUHASABA Journal of Accounting and Investment RJABM (Research Journal of Accounting and Business Management) JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal ABDINUS : Jurnal Pengabdian Nusantara Otonomi Jurnal Ilmiah Wahana Pendidikan Akuntansi Bisnis & Manajemen (ABM) Action Research Literate (ARL) Sustainable : Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Scientific Research, Education, and Technology DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi
Sri Luayyi
Universitas Brawijaya Jl. Veteran Malang 65145 Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PDB PENGUATAN PEREKONOMIAN MASYARAKAT DESA SAMBIBULU MELALUI WISATA EDUKASI BERBASIS KEARIFAN LOKAL Marwiyah, Siti; Hartati, Fadjar Kurnia; Tampubolon, Liosten Rianna Roosida Ully; Luayyi, Sri; Suryawati, Cicilia Tantri
Jurnal Likhitaprajna Vol 8 No 2 (2024)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v8i2.683

Abstract

The Assisted Village Empowerment Program (AVEP) in strengthening the community's economy is very important to improve community welfare and empowerment through the local potential that exists around the Assisted Village. Sambibulu Village, Taman District, Sidoarjo Regency, East Java has a variety of regional potential that needs to be developed, such as water ecotourism, MSME stalls, agricultural equipment rental, agribusiness, and the Sambi Horti Red Guava Farmers Group. The aim of this AVEP program is to increase the level of empowerment of target partners in each partner based on increasing product quality, capacity and competitiveness. The methods used are socialization, training, application of technology, mentoring and evaluation, as well as a desire program. The results of this activity showed an increase in production output by 50% and product quality increased by 65%, diversification of crystal seed guava and shallot planting with an increase in profits of 40%.
Analisis Penilaian Kinerja Perusahaan Pasca Wabah Covid – 19 Menggunakan Metode Balance Scorecard Pada Ud. Adiyasa Priaji, Dara Sekar; Luayyi, Sri; Srikalimah, Srikalimah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11125702

Abstract

Penelitian ini bertujuan untuk menguji kinerja perusahaan pada UD. Adiyasa mengggunakan metode Balance Scorecard. Penelitian ini menggunakan kuantitatif kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan dengan pengolahan data primer seperti wawancara, dokumentasi dan observasi. Teknik analisis data mengunakan pengukuran masing-masing perspektif kemudian mengukur total skor balance scorecard. Hasil penelitian menunjukan penilaian perspektif keuangan, pelanggan, dan pertumbuhan dan pembelajaran dalam kondisi yang bagus, sedangkan perspektif bisnis dan internal menunjukan kondisi yang cukup bagus. Pengukuran kinerja UD. Adiyasa menggunakan metode balance scorecard menghasilkan nilai 75,72% dengan kondisi Sangat Baik dan tergolong dalam kategori A.
Penerapan PSAK 72 Terhadap Implementasi Pajak Real State Dengan Sistem In House Aditya, Dafid Isha; Luayyi, Sri; Antasari, Dewi Wungkus
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11095926

Abstract

Perubahan pengakuan pendapatan yang semula diatur dalam PSAK 23, menjadi PSAK 72 tentang Pendapatan dari Kontrak dengan Pelanggan berdampak pada perusahaan dibidang real estate. Penelitian ini bertujuan untuk mengetahui perlakuan penerapan PSAK 72 terhadap pengakuan pendapatan real estate di PT X yang menggunakan sistem in house. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan melakukan studi kasus di PT X. Sedangkan sumber data dalam penelitian ini menggunakan data primer sebagai sumber data penelitian. Hasil dari penelitian ini PT X masih menggunakan PSAK 23 dengan mengakui keseluruhan penerimaan pendapatan yang belum menunjukkan nilai pendapatan yang selesai kewajiban pelaksanaannya dan harus dikoreksi fiskal. Selain itu pencatatan beban langsung pada Perusahaan belum dilakukan secara terperinci. Hendaknya perusahaan menggunakan PSAK 72 untuk mengakui pendapatan karena telah digantikan sejak tahun 2020 dan hendaknya Perusahaan mencatat secara rinci beban langsung yang digunakan sebagai harga pokok produksi. Penerapan PSAK 72 pada Perusahaan telah selaras dengan aturan perpajakan PP No. 34 tahun 2016 tentang BPHTB. Penerapan PSAK 72 yang selaras tersebut membuat perusahaan tidak perlu melakukan koreksi pada pendapatan perusahaan yang digunakan sebagai dasar pengenaan PPh final 4 ayat 2 atas penjualan rumah ke pembeli.
Pelatihan Manajemen Keuangan terhadap Anak Imigran Indonesia di Malaysia Luayyi, Sri; Rahmawati, Zulfia; Hidayati, Nur; Widuri, Trisnia; Kusumaningarti, Miladiah; Isnaniati, Siti
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v10i1.27220

Abstract

Program Pelatihan Manajemen Keuangan Berbasis Fun-Learning ini bertujuan meningkatkan literasi keuangan dasar anak-anak imigran Indonesia di Malaysia yang memiliki keterbatasan akses pendidikan formal. Kegiatan dirancang secara kontekstual melalui metode storytelling, permainan edukatif, dan praktik penyusunan anggaran sederhana agar anak-anak mampu memahami konsep menabung, membedakan kebutuhan dan keinginan, serta mengatur uang saku secara mandiri. Pelatihan dilaksanakan di Pusat Pendidikan Warga Negara Indonesia (PPWNI) Klang dengan 73 peserta berusia 8–14 tahun. Hasil pre-test dan post-test menunjukkan peningkatan rata-rata skor dari 46,2 menjadi 81,7 dan 70% peserta mampu membuat rencana keuangan pribadi. Kegiatan ini juga menumbuhkan kebiasaan menabung dan kesadaran finansial sejak dini. Refleksi program menunjukkan perlunya peningkatan durasi pelatihan, jumlah fasilitator, serta mekanisme keberlanjutan pascaprogram agar dampaknya lebih optimal dan berkelanjutan.
BOOSTING FINANCIAL LITERACY IN PRIMARY SCHOOL: A STUDY OF PARTICIPATORY METHODS AND DIGITAL EVALUATION IN INDONESIAN CITIZEN EDUCATION CENTERS, KLANG, SELANGOR, MALAYSIA Cahya, Auria Dianing; Luayyi, Sri; Akbar, Taufik
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.4706

Abstract

This community service initiative addressed the challenge of limited access to financial literacy among elementary school children of Indonesian migrant workers in Klang, Selangor, Malaysia. The program aimed to enhance students’ ability to manage money from an early age by introducing practical, contextual, and engaging learning approaches. A participatory method was employed, where students actively engaged in activities supported by worksheets and digital quizzes designed to fit their cognitive stage. Data were gathered through documentation and interactive assessments, with descriptive quantitative analysis used to evaluate outcomes. The findings showed that students significantly improved in distinguishing needs from wants, developing simple budgets, and allocating pocket money for savings. The integration of digital tools increased their motivation and knowledge retention, while participatory activities fostered responsible financial behavior. Overall, the program effectively enhanced children’s basic financial management skills and highlighted the importance of early financial literacy education in non-formal learning environments. These results suggest that participatory and technology-based approaches can serve as innovative models for financial education in disadvantaged communities.
PENGARUH ARUS KAS DAN RASIO HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Luayyi, Sri; Nurvianasari, Eliza; Kusumaningarti, Miladiah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5424

Abstract

This research aims to determine the effect of cash flow and debt ratios on companies with financial performance as a moderating variable. This research uses quantitative methods. The data used is secondary data in the form of financial reports for manufacturing companies in the food and beverage sector that were listed on the IDX before the 2016-2018 COVID-19 pandemic and during the 2019-2021 COVID-19 pandemic. The sampling technique used was purposive sampling. The results showed that before the pandemic cash flow had a positive effect on firm value, while during the pandemic this study proved that cash flow had no effect on firm value. The ratio variable before the pandemic in this study proved a positive influence on firm value, while during the pandemic this study proved that the debt ratio had a positive effect on firm value. Based on the moderated cash flow equation variable, it shows that before and during the pandemic it proves that financial performance cannot moderate the effect of cash flow on firm value. And the moderated debt ratio variable before and during the pandemic proves that financial performance can moderate the effect of the debt ratio on firm value.
Co-Authors A., Prima Noermaning Aditya, Dafid Isha Alfina Roichaatul Jannah Anggraeni, Relia Antasari, Dewi Wungkus Apriliana, Linda Cahya, Auria Dianing Devita Sari, Silvia Dewi, Widyana Purnama Eva Annisa Fadjar Kurnia Hartati, Fadjar Kurnia Fauziyah Fauziyah Heri Sugianto Isnaniati, Siti Kusuma, Marhaendra Kusumaningarti, Miladiah Leonita, Berlian Noermaning, Prima Nur Hidayati Nurvianasari, Eliza Priaji, Dara Sekar Primaningtyas, Rahayu Ratih, Nur Rahmanti sahara, khasanah Sari, Niken Evi Novita Silvia Eka Putri Adi Siti Marwiyah Sri Utami, Novi Robin Srihastuti, Eni Srikalimah, Srikalimah Sukmawati, Nadila Suryawati, Cicilia Tantri Sustyoningsih, Kesi Tampubolon, Liosten Rianna Roosida Ully Taufik Akbar Vernanda, Elisa Widuri, Trisnia Zulfia Rahmawati