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All Journal Jurnal Ilmiah Admnistrasi Niaga MBIA International Journal of Communication and Society Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Jurnal Pengabdian Masyarakat (ABDIRA) Husnayain Business Review Jurnal Teknologi dan Manajemen Industri Terapan Enrichment: Journal of Multidisciplinary Research and Development Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan IIJSE Journal of Business Economics and Agribusiness Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Riset Ilmiah Atestasi : Jurnal Ilmiah Akuntansi Nomico Jurnal Abmas
Marieska Lupikawaty
Jurusan Administrasi Bisnis Politeknik Negeri Sriwijaya
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Workshop Aplikasi SIPATEN SOSEK pada Kampung KB Sehati, Kelurahan 5 Ilir, Kecamatan Ilir Timur II, Kota Palembang Lupikawaty, Marieska; Miskiyah, Neneng; Aprini, Hidayah; Wilianto, Haris; Salman Alfarisi, Kiagus Mohamad; Ramadhanu, Eka Wahyu; Wahyuni, Jelita Sih
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1232

Abstract

This community service activity was motivated by the Sehati Family Planning Village's need for a real-time data monitoring system to evaluate the community's socio-economic resilience. The main challenge faced by partners was the difficulty in monitoring community empowerment indicators effectively and sustainably. The objective of the community service was to implement the website-based SIPATEN-SOSEK (Community Socio-Economic Resilience Monitoring System) application through workshops to increase the capacity of cadres and Working Group (Pokja) administrators. Implementation methods included outreach, technical workshops, mentoring, and data integration with the Village Data House. As a result, cadres and administrators were successfully trained to operate SIPATEN-SOSEK, build a transparent monitoring system, and design data-driven empowerment action plans. This activity successfully created an accountable policy tool and is expected to serve as a model for replication to strengthen the resilience and well-being of families in other Family Planning Villages.
Circular Economy and Resource Efficiency in Industrial Competitiveness Marieska Lupikawaty
Nomico Vol. 2 No. 11 (2025): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/drjvv540

Abstract

The transition toward a low-carbon economy has pushed industries to adopt circular economy and resource efficiency not merely as environmental initiatives, but as strategic drivers of competitiveness. However, academic studies examining the relationship between circular economy, resource efficiency, and industrial competitiveness remain fragmented and report inconsistent findings. This study aims to systematically analyze the contribution of circular economy and resource efficiency to industrial competitiveness and to identify the key mechanisms underlying this relationship. A systematic literature review was conducted using an evidence-based industrial sustainability approach, synthesizing peer-reviewed journal articles published between 2020 and 2025 and selected through the PRISMA process. The findings indicate that circular economy enhances industrial competitiveness primarily through improvements in resource efficiency, leading to cost reduction, supply stability, productivity gains, and process innovation. Resource efficiency emerges as a critical mediating mechanism translating circular practices into measurable competitive advantages. Nevertheless, the strength of evidence varies across industrial sectors, firm sizes, and institutional contexts. This study concludes that circular economy and resource efficiency act as strategic enablers of industrial competitiveness when implemented systematically and contextually, rather than as universally applicable solutions.      
Smoked Fish Business Development Strategy in Banyuasin Regency, South Sumatera Province Miskiyah, Neneng; Lupikawaty, Marieska; Aprianti, Siska; Andriyani, Titi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4106

Abstract

Business development is carried out to improve quality and competitiveness to obtain more profits. Analysis of Strengths, Weaknesses, Opportunities, and Threats can help Panca Jaya smoked fish business to analyze how business development strategies must be implemented and appropriate because in carrying out this business Panca Jaya experiences ups and downs in this business. The method used is SWOT analysis and SWOT matrix. The results showed that Panca Jaya's smoked fish business was in the type I quadrant, where this position indicated that the smoked fish business was in strong condition and had many opportunities. The right strategy in developing the Panca Jaya smoked fish business is to utilize product quality which can be used as a superior commodity by utilizing abundant raw materials. Sungai Rengit Village, Banyuasin Regency can become one of the largest smoked fish business centers in the province of South Sumatra.
Operational budgeting as a planning tool in MSME “Pempek Cek Nabila” Rafelda Rizky Amanda; M. Yusuf; Marieska Lupikawaty
Jurnal Abmas Vol. 25 No. 2 (2025): Jurnal Abmas
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/abmas.v25i2.89164

Abstract

This study aims to prepare an operational budget as a tool for profit planning at MSME Pempek Cek Nabila. The background of this research is based on the lack of budgeting practices within the business, which causes the owner to struggle in accurately determining the actual profit earned. This research employs a descriptive quantitative method, collecting data through interviews, direct observation, and documentation. The budget is prepared using historical data on sales, production, and operational costs from 2022 to 2024. The results indicate that by compiling budgets for sales, production, raw materials, direct labor, factory overhead, Cost of Goods Sold (COGS), and operational expenses, the business can project net profits more precisely. In 2025, Pempek Cek Nabila is projected to earn a net profit of IDR 15,978,592 from small-sized pempek and IDR 5,599,737 from kapal selam pempek. Therefore, the profit and loss budget serves as an essential tool for profit planning, cost control, and more measurable and efficient strategic decision-making. Furthermore, the budget serves as a cost control tool that helps minimize inefficiencies and as a decision support instrument, providing a rational basis for sales strategies and investment planning.   Abstrak Penelitian ini bertujuan untuk menyusun anggaran operasional sebagai alat perencanaan laba pada UMKM Pempek Cek Nabila. Latar belakang penelitian ini didasari oleh belum optimalnya penerapan sistem anggaran dalam operasional usaha dan kurangnya pencatatan penjualan, sehingga pemilik usaha kesulitan dalam menentukan laba yang diperoleh secara pasti. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik pengumpulan data melalui wawancara, observasi langsung, dan dokumentasi. Anggaran disusun berdasarkan data historis penjualan, produksi, serta biaya operasional selama tiga tahun terakhir. Hasil penelitian menunjukkan bahwa melalui penyusunan anggaran penjualan, produksi, bahan baku, tenaga kerja langsung, biaya overhead pabrik, HPP dan biaya operasional, UMKM dapat memproyeksikan laba bersih secara lebih akurat. Pada tahun 2025, Pempek Cek Nabila diproyeksikan memperoleh laba bersih sebesar Rp15.978.592 untuk pempek kecil dan Rp5.599.737 untuk pempek kapal selam. Dengan demikian, anggaran laba rugi terbukti menjadi alat penting dalam perencanaan laba, pengendalian biaya, serta pengambilan keputusan strategis yang lebih terukur dan efisien. Anggaran berfungsi sebagai alat cost control yang memungkinkan pemilik usaha menekan pemborosan, serta sebagai decision support yang memberikan dasar rasional dalam menetapkan strategi penjualan maupun investasi usaha. Kata Kunci: anggaran operasional; pempek; perencanaan laba; UMKM
Pemberdayaan Kelompok Wanita Tani Prabumulih melalui Workshop Studi Kelayakan Bisnis: Pengabdian Marieska Lupikawaty; Neneng Miskiyah; Martha Aznury; Anerasari Meidinariasty
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2277

Abstract

This community service program empowered the Kemuning Women Farmers Group (KWT) in Prabumulih through a Business Feasibility Study Workshop to address managerial challenges and enhance business sustainability. A participatory approach was applied to build technical capacity in five areas: (1) basic financial management, (2) digital marketing strategies using WhatsApp, (3) optimizing limited land production through recycled hydroponics and tiered polybag cultivation, (4) human resource management based on skill mapping, and (5) structured risk mitigation. Collaboration among PT Pertamina EP Prabumulih Field, Sriwijaya State Polytechnic, and the local government was key to success. Outputs included operational documents and behavioral changes in business management. Evaluation showed improved KWT capacity in financial feasibility, production efficiency, and risk readiness, transforming the business model from subsistence to sustainable women’s agripreneurship.
The Effect of Gold Prices on The Composite Stock Price Index with Inflation as A Moderating Variable Marieska Lupikawaty; Novitasari; Angga Nugraha; Vidya Ramadhan Putra Pratama; Riris Lawitta
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1603

Abstract

This study aims to analyze the influence of global gold price fluctuations on the Jakarta Composite Index (JCI), with inflation as a moderating variable. Using portfolio theory and the efficient market hypothesis, this study examines gold as a safe-haven asset and its relationship with the domestic capital market during periods of inflationary pressure. The data used are secondary time series data analyzed using the Moderate Regression Analysis (MRA) method. The results show that gold prices have a significant influence on JCI movements, but the strength of this relationship depends strongly on the inflation rate. Inflation is found to act as a moderating variable, strengthening the shift in investment from the stock market to gold when the currency's purchasing power declines. This research provides strategic implications for investors in diversifying their portfolios and for policymakers in maintaining the stability of the national financial market.
Prediksi Kebangkrutan Menggunakan Altman Z"-Score Pada PT Atlas Resources, Tbk Periode 2016-2018 Dinar Hakim Akbar; Jusmawi Bustan; Marieska Lupikawaty
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 2 (2020): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2020
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i2.2417

Abstract

Penelitian ini menjelaskan kondisi keuangan pada PT Atlas Resources Periode 2016-2018 untuk mencari penyebab kesulitan keuangan yang dialami oleh perusahaan sehingga digugat oleh krediturnya di saat industri tambang batubara sedang menurun. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan yang diperoleh melalui website resmi Bursa Efek Indonesia yaitu www.idx.co.id untuk periode 2016-2018. Penelitian ini menggunakan metode Altman Z”-Score dengan hasil yang menunjukkan bahwa perusahaan memiliki Z”-Score bernilai negatif selama periode 2016-2018. Berdasarkan dari teori Altman Z”-Score perusahaan dikategorikan dalam kondisi yang bangkrut selama tiga periode tersebut. Kondisi ini terjadi karena perusahaan mengalami penumpukan piutang, penumpukan aset yang diakibatkan oleh banyak anak perusahaan yang tidak beroperasi, serta jumlah utang yang semakin bertambah. Ketiga hal ini menyebabkan terjadi ketidakseimbangan antara jumlah modal dan jumlah utangnya yang membuat perusahaan mengalami kesulitan keuangan. Untuk mengatasi kesulitan keuangan yang sedang dihadapi, perusahaan dapat melakukan pengendalian piutang dalam rangka meningkatkan aliran kas masuk, memperpanjang jatuh tempo utangnya, dan melakukan divestasi aset untuk membayar utang dan memperbaiki kinerja yang buruk tersebut.
Penyusunan Anggaran Operasional Sebagai Fungsi Manajemen pada Depot Karya Jaya Palembang Shabrina Tyas Permata; Markoni Badri; Marieska Lupikawaty
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 5 (2021): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Agustus 2021
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i5.3148

Abstract

This research explained about the preparation of an operational budget as a management function at Depot Karya Jaya. This study uses secondary data in the form of sales data in the last five years. The analysis technique used in this research was quantitative method in the form of budget calculations related to the company operational activities. Data collection techniques were carried out by means of interviews and library research. The results showed that the preparation of an operational budget not only requires of sales data in the previeous year, but also requires sales targets and policies that related to the company operational activities. In management function, budget can be used as a planning function which can be used as a guideline for achieving the targets of company. As a controlling function, the budget that has been prepared needs to be reviewed periodically so if the company’s condition is not same with the planned budget, the company can adjust the budget according to the conditons that happen nowdays
Pengaruh Return On Asset (ROA) Terhadap Nilai Perusahaan Subsektor Food and Beverage di Bursa Efek Indonesia Periode 2016-2018 Masayu Soraya Humairah; Fetty Maretha; Marieska Lupikawaty
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 5 (2021): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Agustus 2021
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i5.3420

Abstract

This study aims to analyze the effect of Return On Assets (ROA) on Firm Value in the Indonesia Stock Exchange. Sampling in this study using purposive sampling method. This study uses secondary data in the form of annual reports obtained from the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that partially Return on Assets (ROA) has a significant effect on Firm Value (PBV). The size of the Return on assets (ROA) can have an increasing effect on Firm Value, meaning that the higher the financial performance as measured by Return on Assets (ROA), the better the productivity of assets in obtaining net profit
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan pada PT Indofarma Tbk Nabila Awalya; Yusnizal Firdaus; Marieska Lupikawaty
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 2 No. 3 (2022): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7473285

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT Indofarma (Persero) Tbk yang dinilai dari rasio profitabilitas sekaligus mengukur kemampuan perusahaan dalam menghasilkan profit Periode 2016-2020. Analisis rasio profitabilitas yang digunakan yaitu Return On Equity dan Return On Investment yang berlandaskan pada rasio keuangan menurut Keputusan Menteri BUMN No. KEP-100/MBU/2002. Dalam penelitian ini memakai metode deskriptif dengan pendekatan kuantitatif. Pengambilan data didapat dari data sekunder yakni dari situs web resmi PT Indofarma (Persero) Tbk berupa laporan keuangan antara lain laporan laba/rugi dan laporan neraca tahun 2016-2020. Hasil penelitian menunjukan bahwa Kinerja Keuangan PT Indofarma (Persero) Tbk dilihat dari rasio profitabilitas dapat dikatakan kurang baik karena nilai Return On Equity dan Return On Investment yang masih jauh dari standar rasio keuangan BUMN. Dari hasil penelitian untuk nilai ROE dan ROI pada PT Indofarma (Persero) Tbk mengalami kerugian dari tahun 2016-2018 dan sedikit mengalami perbaikan laba tahun 2019-2020. Perusahaan diharapkan mampu mengurangi biaya-biaya, tidak menunda pembayaran pajak, dan terus mengawasi dan mengevaluasi penerapan PSAK 71 secara berkala.
Co-Authors A. Jalalluddin Sayuti Ade Silvia Handayani Africano, Fernando Afrizawati Afrizawati Agung Anggoro Seto Aisyah Cindy Sabila Andriyani, Titi Anerasari Meidinariasty Angga Nugraha Angguna, Welan Mauli Apriani, Dinda Aprianti, Siska Aprini, Hidayah Ari Sandi Claudia Nurcahaya Claudya Nurcahaya Dewi Fadila Dewi Fadila Diah Nuraini W Dinar Hakim Akbar Elvia Zahara Esya Alhadi Fadhil, Sayyid Muhammad Fetty - Maretha Haris Wilianto Janiko, Pajar Jusmawi Bustan Leni Novianti M. Yusuf M. Yusuf M.Arief Rakhman Markoni Badri Martha Aznury Masayu Soraya Humairah Miskiyah, Neneng Nabila Awalya Novitasari Nurcahaya, Claudia Purnamasari, Keti Purwati Purwati Rafelda Rizky Amanda Ramadhanu, Eka Wahyu Rico Surya Ibrano Ridhallah, Muhammad Riris Lawitta Salman Alfarisi, Kiagus Mohamad Sari Lestari Zainal Ridho Sayyid Muhammad Fadhil Shabrina Tyas Permata Siti Marenda Siregar Tiara Nan Dita Vidya Ramadhan Putra Pratama Wahyuni, Anissa Wahyuni, Jelita Sih Welan Mauli Angguna Wilianto, Haris Wira Destiawan Yeza, Aura Hayyu Indah Yusleli Herawati Yusnizal Firdaus