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All Journal Jurnal Dimensi EQUILIBIRIA Ensiklopedia of Journal To Maega: Jurnal Pengabdian Masyarakat Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam International Journal of Economics, Management, Business, and Social Science Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Bina Darma Unram Journal of Community Service (UJCS) Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Manajemen, Organisasi, Dan Bisnis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Balance : Media Informasi Akuntansi dan Keuangan Jurnal Pengabdian Ibnu Sina RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Pendekar Nusantara
Ely Kurniawati
Universitas Batam
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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MENINGKATKAN LITERASI PAJAK UMKM DI KAMPUNG TUA TELUK MATA IKAN, NONGSA - BATAM Onoyi, Nona Jane; Kurniawati, Ely; Windayati, Diana Titik
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 1 (2026): Januari 2026
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v5i1.1221

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the national economy, yet tax literacy among MSMEs remains low. This community service activity aims to improve MSME tax understanding through communicative and hands-on education in Kampung Tua Teluk Mata Ikan, Batam. Implementation methods included observation, preparation of materials based on the latest regulations (PP 55/2022 and PMK 164/2023), interactive outreach, tax reporting simulations, and evaluation through pre- and post-tests. The activity results showed a significant increase in participants' understanding of tax obligations. A down-to-earth, non-intimidating approach proved effective in creating a comfortable learning environment. The involvement of lecturers and students as facilitators also strengthened emotional bonds with participants. Challenges such as limited revenue recording were addressed by providing simple tools. This program not only impacted tax literacy but also encouraged changes in attitudes toward voluntary tax compliance. These findings underscore the importance of synergy between universities and the community in building an inclusive and sustainable tax culture.
Pengaruh Inovasi Produk dan Strategi Harga Terhadap Keputusan Pembelian Pada Konsumen UMKM di Makassar Sarmini, Sarmini; Titik Windayati, Diana; Kurniawati, Ely; Antartika, Abrianty
Zona Manajerial: Program Studi Manajemen (S1) Vol 15 No 3 (2025): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/zonamanajer.v15i3.2081

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi produk dan strategi harga terhadap keputusan pembelian konsumen UMKM di Makassar. Selain itu, penelitian ini juga mengidentifikasi dimensi dan indikator utama dari masing-masing variabel yang berpengaruh signifikan terhadap keputusan pembelian. Menggunakan pendekatan kuantitatif dengan metode survei, melibatkan 145 responden yang dipilih melalui purposive sampling dari konsumen UMKM di Makassar. Data dikumpulkan menggunakan kuesioner terstruktur dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa inovasi produk berpengaruh signifikan terhadap keputusan pembelian konsumen dengan koefisien sebesar 0,641 dan nilai p-value 0,000. Strategi harga juga memiliki pengaruh signifikan, meskipun lebih kecil, dengan koefisien 0,103 dan nilai p-value 0,005. Secara keseluruhan, kedua variabel ini memberikan kontribusi signifikan terhadap keputusan pembelian konsumen UMKM di Makassar, dengan inovasi produk memberikan dampak yang lebih besar. Penelitian ini menyimpulkan bahwa kombinasi inovasi produk dan strategi harga yang tepat dapat meningkatkan daya tarik produk dan keputusan pembelian konsumen. Oleh karena itu, UMKM di Makassar perlu mengelola kedua faktor ini dengan baik untuk meningkatkan daya saing dan keberhasilan usaha.
PEMANFAATAN LIMBAH RUMAH TANGGA MENJADI POTENSI PENDAPATAN KELUARGA Ely Kurniawati; One Yantri; Nona Jane Onoyi; Ihram Bani; Suyanto Suyanto; Wulan Octavieny
Jurnal Pendekar Nusantara Vol. 3 No. 3 (2026): MEI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i3.2225

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Kampung Tua Teluk Mata Ikan, Nongsa, Batam, dengan tujuan mengurangi permasalahan limbah rumah tangga sekaligus membuka peluang pendapatan keluarga. Program dilakukan dengan pendekatan Participatory Action Research (PAR) dan melibatkan 20 orang ibu-ibu rumah tangga sebagai peserta utama. Fokus kegiatan adalah pelatihan pemanfaatan limbah organik berupa sisa buah dan sayuran menjadi eco enzyme, yaitu cairan fermentasi multifungsi yang dapat dimanfaatkan sebagai pupuk cair, pembersih ramah lingkungan, dan penjernih air. Hasil kegiatan menunjukkan antusiasme tinggi dari peserta, peningkatan pemahaman tentang pemilahan sampah, serta keterampilan dalam memproduksi eco enzyme secara mandiri. Dampak lanjutan berupa kesadaran masyarakat terhadap pengelolaan sampah berkelanjutan juga tercapai. Program ini menegaskan bahwa edukasi praktis mampu memberdayakan ekonomi keluarga sekaligus mendukung pelestarian lingkungan, sehingga berpotensi direplikasi di wilayah serupa.
MENINGKATKAN LITERASI PAJAK UMKM DI KAMPUNG TUA TELUK MATA IKAN, NONGSA - BATAM Nona Jane Onoyi; Ely Kurniawati; Diana Titik Windayati
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 1 (2026): Jurnal Pengabdian Ibnu Sina
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the national economy, yet tax literacy amongMSMEs remains low. This community service activity aims to improve MSME tax understanding throughcommunicative and hands-on education in Kampung Tua Teluk Mata Ikan, Batam. Implementation methodsincluded observation, preparation of materials based on the latest regulations (PP 55/2022 and PMK 164/2023),interactive outreach, tax reporting simulations, and evaluation through pre- and post-tests. The activity resultsshowed a significant increase in participants' understanding of tax obligations. A down-to-earth, non-intimidatingapproach proved effective in creating a comfortable learning environment. The involvement of lecturers andstudents as facilitators also strengthened emotional bonds with participants. Challenges such as limited revenuerecording were addressed by providing simple tools. This program not only impacted tax literacy but alsoencouraged changes in attitudes toward voluntary tax compliance. These findings underscore the importance ofsynergy between universities and the community in building an inclusive and sustainable tax culture.
IMPROVING LECTURERS' COMPETENCIES IN THE APPLICATION OF QUANTITATIVE RESEARCH METHODOLOGY AND QUALITATIVE FOR THE STRENGTHENING OF SCIENTIFIC PUBLICATIONS Sugiyono; Nolla Puspita D.; Agelina E. Rumengan; Ely Kurniawati
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This community service program aims to improve lecturers' skills in implementing both quantitative and qualitative research methods to support increased scientific publications. Challenges faced include a lack of understanding of research design, limitations in data analysis capabilities using software, and low productivity in scientific publications. The method used in the implementation involves a training and guidance approach consisting of needs analysis stages, learning research methodology, scientific article writing training, intensive guidance, and checking through pre-tests and post-tests. The impact of this activity shows an increase in lecturers' skills in understanding research methodology, data analysis skills, and scientific article writing skills that meet the standards of reputable journals. In addition, this activity also plays a role in increasing lecturers' motivation and confidence in conducting scientific publications. Thus, this program contributes to creating an academic culture based on research and publications and increasing the quality and quantity of lecturers' scientific publications in a sustainable manner
STRENGTHENING HUMAN CAPITAL MANAGEMENT IN MSMEs TO IMPROVE BUSINESS PERFORMANCE AND SUSTAINABILITY Chablullah Wibisono; Nolla Puspita Dewi; Nurhatisyah; Ely Kurniawati
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

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Abstract

Strengthening human capital is Wrong One factor key in increase performance And sustainability of Micro , Small and Medium Enterprises Medium Enterprises (MSMEs). However , many MSMEs still face limitations in management source Power human impact​ on low productivity And Power competition business . Activities devotion to public This aim For increase human capital capacity in MSMEs through approach training And mentoring based empowerment . Method implementation use approach participatory which includes stage identification needs , training management source Power human , assistance implementation , as well as monitoring and evaluation . Results activity show existence improvement understanding partners to draft human capital management , improvement skills in management power work , and implementation practice simple HR management like distribution Work And preparation of SOPs. In addition that , there is indication improvement performance marked effort​ with increasing productivity And efficiency operational . Findings This in line with various studies that confirm that training And mentoring contribute significant to improvement human resource capacity and MSME performance In a way Overall , the human capital strengthening program through training And mentoring proven effective in push transformation management of MSME human resources from approach traditional going to better management​ strategic . Implications from activity This show that human capital development is not only increase performance business in term short , but Also strengthen sustainability of MSMEs in face dynamics environment business .
KEBERLANGSUNGAN PERBANKAN SYARIAH: DPK, DIGITALISASI, DAN RISIKO PEMBIAYAAN BAGI HASIL Nona Jane Onoyi; Ely Kurniawati; Diana Titik Windayati
Zona Manajerial: Program Studi Manajemen (S1) Vol 16 No 1 (2026): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/zonamanajer.v16i1.2234

Abstract

– Keberlangsungan perbankan syariah merupakan isu strategis dalam menjaga stabilitas sistem keuangan sekaligus memperkuat peran intermediasi berbasis prinsip syariah di tengah dinamika ekonomi dan transformasi digital. Keberlangsungan tersebut tidak hanya ditentukan oleh kemampuan menghasilkan laba, tetapi juga oleh kapasitas penghimpunan dana, adaptasi teknologi, dan pengelolaan risiko pembiayaan. Penelitian ini bertujuan untuk menganalisis pengaruh Dana Pihak Ketiga (DPK), digitalisasi perbankan, dan risiko pembiayaan bagi hasil terhadap keberlangsungan perbankan syariah. Keberlangsungan perbankan diproksikan melalui profitabilitas yang diukur dengan Return on Assets (ROA). DPK diukur menggunakan logaritma natural total DPK. Digitalisasi perbankan diukur melalui indikator identifikasi dan pengembangan layanan bank digital yang mencerminkan tingkat transformasi digital masing-masing bank. Sementara itu, risiko pembiayaan bagi hasil diproksikan dengan rasio Non-Performing Financing (NPF). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan dan publikasi resmi Otoritas Jasa Keuangan (OJK) selama periode 2019–2023. Populasi penelitian mencakup 14 Bank Umum Syariah, dan melalui teknik purposive sampling diperoleh 9 bank sebagai sampel penelitian. Hasil penelitian menunjukkan bahwa secara parsial DPK, digitalisasi perbankan, dan risiko pembiayaan bagi hasil berpengaruh signifikan terhadap ROA. Secara simultan, ketiga variabel independen tersebut juga berpengaruh signifikan terhadap keberlangsungan perbankan syariah. Temuan ini menegaskan bahwa penguatan fungsi intermediasi, akselerasi transformasi digital, serta pengendalian risiko pembiayaan merupakan determinan utama dalam menjaga keberlangsungan dan daya saing perbankan syariah.
SOSIALISASI PAJAK PENGHASILAN (PPH) UNTUK UMKM Ngaliman Ngaliman; Diana Titik Windayati; Benni Sumarman; Widyanti Diah Lestari; Ely Kurniawati; Silvia Auzar; One Yantri
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2104

Abstract

, Kegiatan sosialisasi pajak penghasilan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dilaksanakan sebagai bagian dari upaya peningkatan kesadaran dan pemahaman pelaku usaha terhadap kewajiban perpajakan. Dalam kegiatan ini, diberikan penjelasan terkait kewajiban pajak penghasilan (PPh) Final UMKM, ketentuan tarif, cara pelaporan, dan pembayaran pajak secara daring. Kegiatan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor usaha di RT 002/RW 007 Teluk Mata Ikan, Kelurahan Sambau-Nongsa Kota Batam. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap aspek perpajakan, khususnya PPh Final UMKM. Sosialisasi ini diharapkan dapat mendorong kepatuhan pajak serta memperluas basis pajak nasional.
ANALISIS PENGARUH KEBIJAKAN EKONOMI MAKRO TERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA: Inflation, Interest Rate; Exchange Rate; Gross Domestic Product (GDP); Financial Performance; Macroeconomic Policy Dewa Brata; Sarmini; Imam Setiawan; Bambang Satriawan; Ely Kurniawati
Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Vol 16 No 01 (2026): April
Publisher : Universitas Batam

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Abstract

This study aims to analyze the effect of macroeconomic policy on the financial performance of companies in Indonesia. The macroeconomic variables examined include inflation, interest rates, exchange rates, and gross domestic product (GDP), while financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). This research employs a quantitative approach utilizing secondary data from 2014–2024 obtained from the Central Bureau of Statistics (BPS) and the Indonesia Stock Exchange (IDX). The findings reveal that interest rates and inflation have a significant negative effect on both ROA and ROE, while GDP and exchange rates show a positive relationship. The results provide useful insights for policymakers, investors, and business actors to adapt financial strategies to macroeconomic policy changes.
MENINGKATKAN LITERASI PAJAK UMKM DI KAMPUNG TUA TELUK MATA IKAN, NONGSA - BATAM Nona Jane Onoyi; Ely Kurniawati; Diana Titik Windayati
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 1 (2026): Jurnal Pengabdian Ibnu Sina
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran vital dalam perekonomian nasional, namuntingkat literasi pajak di kalangan pelaku UMKM masih tergolong rendah. Kegiatan pengabdian masyarakat inibertujuan untuk meningkatkan pemahaman perpajakan UMKM melalui edukasi komunikatif dan berbasis praktiklangsung di Kampung Tua Teluk Mata Ikan, Batam. Metode pelaksanaan meliputi observasi, penyusunan materiberbasis regulasi terkini (PP 55/2022 dan PMK 164/2023), sosialisasi interaktif, simulasi pelaporan pajak, sertaevaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahamanpeserta terhadap kewajiban perpajakan. Pendekatan yang membumi dan tidak mengintimidasi terbukti efektifmenciptakan suasana belajar yang nyaman. Keterlibatan dosen dan mahasiswa sebagai fasilitator turutmemperkuat kedekatan emosional dengan peserta. Tantangan seperti minimnya pencatatan omzet diatasi denganpemberian alat bantu sederhana. Program ini tidak hanya berdampak pada peningkatan literasi pajak, tetapi jugamendorong perubahan sikap terhadap kepatuhan pajak secara sukarela. Temuan ini menegaskan pentingnyasinergi antara perguruan tinggi dan masyarakat dalam membangun budaya pajak yang inklusif dan berkelanjutan.
Co-Authors Ade Isyana Hairunnisah Agelina E. Rumengan AHMAD FUAD Antartika, Abrianty Auzar, Silvia Bambang Satriawan Benni Sumarman Chablullah Wibisono Dewa Brata Dewi, Nolla Puspita Etty Sri Wahyuni Friadi, John Gandhi Sutjahjo Ihram Bani Imam Setiawan Made, Abdul Malik Mudinillah, Adam Muhammad Fikry Ananda Syaheza Mursal Mursal Mursal Ngaliman, Ngaliman Nolla Puspita D. Nona Jane Onoyi Nur Andini Rianti Nurhatisyah One Yantri One Yantri One Yantri Putri Nurnilamsari R.A. Widyanti Diah Lestari Rizki Hidayat Sarmini Sarmini Sarmini Silvia Auzar Sri Yanti Sri Yanti Sugiyono Suyanto Suyanto Suyanto Widyanti Diah Lestari Windayati, Diana Windayati, Diana Titik Wulan Octavieny Yantri, One