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All Journal Jurnal Manajemen Magister Darmajaya DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Pengabdian Nasional (JPN) Indonesia JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Dinamika Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies Journal of Oikonomia Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Analisis Bisnis Ekonomi
Darmayanti, Elmira Febri
Universitas Muhammadiyah Metro
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Pengaruh Sistem Akuntansi dan Pengendalian Intern terhadap Transparansi Keuangan Desa di Braja Selebah Saputri, Wahyuni; Jawoto Nusantoro; Elmira Febri Darmayanti
Oikonomia Vol 3 No 1 (2025): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v3i1.102

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Sistem Akuntansi Keuangan Desa dan Sistem Pengendalian Intern terhadap Transparansi Laporan Keuangan Desa (Studi Kasus Pada Desa di Kecamatan Braja Selebah Kabupaten Lampung Timur). Jenis penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner dengan populasi berjumlah 97 responden dari Perangkat Desa Di Kecamatan Braja Selebah Kabupaten Lampung Timur. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh atau total Sampling dengan menggunakan semua jumlah populasi. Analisis data pada penelitian ini menggunakan pengujian SPSS. Hasil penelitian ini menunjukan bahwa Sistem Akuntansi Keuangan Desa berpengaruh terhadap Transparansi Laporan Keuangan Desa, Sistem Pengendalian Intern berpengaruh terhadap Transparansi Laporan Keuangan Desa serta Sistem Akuntansi Keuangan Desa dan Sistem Pengendalian Intern berpengaruh terhadap Transparansi Laporan Keuangan Desa Pada Desa di Kecamatan Braja Selebah Kabupaten Lampung Timur. This research aims to analyze the effect of implementing the Village Financial Accounting System and Internal Control System on the Transparency of Village Financial Reports (Case Study in Villages in Braja Selebah District, East Lampung Regency). This type of research uses quantitative research with a descriptive approach. The data used in this research is primary data with data collection techniques using questionnaires with a population of 97 respondents from Village Officials in Braja Selebah District, East Lampung Regency. The sampling technique in this research uses a saturated sampling technique or total sampling using the entire population. Data analysis in this study used SPSS testing. The results of this research show that the Village Financial Accounting System influences the Transparency of Village Financial Reports, the Internal Control System influences the Transparency of Village Financial Reports and the Village Financial Accounting System and Internal Control System influence the Transparency of Village Financial Reports in Villages in Braja Selebah District, East Lampung Regency.
Penilaian Pengendalian Intern pada Penerimaan dan Pengeluaran Kas di PT Alfamart Metro Yulita Zanaria; Jawoto Nusantoro; Elmira Febri Darmayanti
Oikonomia Vol 1 No 2 (2023): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v1i2.107

Abstract

Pengendalian intern merupakan sistem yang penting dalam perusahaan untuk memastikan bahwa penerimaan dan pengeluaran kas berjalan dengan aman dan efisien. PT Alfamart Cabang Metro sebagai bagian dari jaringan ritel nasional membutuhkan sistem pengendalian intern yang baik untuk menghindari risiko penyelewengan kas. Penelitian ini bertujuan untuk menganalisis sistem pengendalian intern penerimaan dan pengeluaran kas pada PT Alfamart Metro serta mengidentifikasi kelemahan yang ada. Metode yang digunakan adalah pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PT Alfamart Metro telah menerapkan sistem pengendalian intern yang cukup baik dengan adanya cap lunas pada bukti pengeluaran kas, perputaran jabatan, serta perhitungan saldo kas secara periodik. Namun, masih ditemukan kelemahan seperti perangkapan tugas antara bagian kasir dan bagian akuntansi yang dapat meningkatkan risiko kesalahan pencatatan dan manipulasi kas. Oleh karena itu, diperlukan penyempurnaan dalam pembagian tugas serta peningkatan pengawasan untuk memastikan efektivitas sistem pengendalian intern. Internal control is a crucial system within a company to ensure that cash receipts and disbursements are conducted securely and efficiently. PT Alfamart Metro Branch, as part of a national retail network, requires a robust internal control system to mitigate the risk of cash misappropriation. This study aims to analyze the internal control system for cash receipts and disbursements at PT Alfamart Metro and identify its weaknesses. The research method employed is a qualitative approach using interviews, observations, and documentation techniques. The findings indicate that PT Alfamart Metro has implemented a fairly effective internal control system, including the use of paid stamps on cash disbursement receipts, job rotation, and periodic cash balance calculations. However, weaknesses were still identified, such as overlapping duties between the cashier and accounting departments, which could increase the risk of recording errors and cash manipulation. Therefore, improvements in task distribution and enhanced supervision are necessary to ensure the effectiveness of the internal control system.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMEL: STUDI PADA PT BANK MANDIRI DAN PT BANK CENTRAL ASIA TAHUN 2022-2024 Al Amin, Muhammad Ridho; Darmayanti, Elmira Febri; Cahyani, Vanya
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10524

Abstract

The bank is one of the means for the community as a place to save money. The task of the bank is to raise funds and channel customer funds and provide services. This study aims to analyze the level of bank health of the two banks, namely PT Bank Mandiri Tbk and PT Bank Central Asia Tbk using the CAMEL method which includes aspects of Capital, Assets, Management, Earning, and Liquidity. The analysis method used is descriptive qualitative method. The research instrument in this study is in the form of financial statement documents from the two banks. PT Bank Mandiri Tbk and PT Bank Central Asia Tbk in 2022-2024. The results showed that based on calculations using the CAMEL method, the two banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk, there were advantages possessed by each bank from the five aspects of CAMEL. Both banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk show the health level of the bank with “Healthy” indicators.
The Influence of Green Marketing and Green Product Strategies on Purchasing Decisions (Case Study: Le Minerale Gallon Water in Lampung) Lelawati, Nina; Darmayanti, Elmira Febri; Fitriani, Fitriani; Ali, Karnila; Septiana, Nani
Eduvest - Journal of Universal Studies Vol. 4 No. 4 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i4.1270

Abstract

The purpose of this study is to demonstrate the efficiency and effectiveness of Green Marketing. We use a case study approach focusing on the branding efforts of Le Minerale's single-use gallon water, which has gained recognition recently. Initially considered environmentally unfriendly, Le Minerale attempted to counter this perception through extensive promotion incorporating strong environmental elements and the principles of Green Marketing. To support this Green Marketing effort, they also sought to convince consumers that their gallon water is a Green Product, featuring easily recyclable packaging and water that does not undergo chemical processes. To measure Green Marketing and Green Product, we utilized the following indicators: the presence of eco labels, environmental advertisements, and eco brands. The quantitative data analysis technique we employed is the associative method to determine the relationship between two or more variables. We also conducted Focus Group Discussions and interviews to reinforce our findings, in addition to relying on Likert scale-based questionnaires. Our goal is to produce a journal and scientific report explaining the relationship between Green Product and Green Marketing as independent variables influencing the purchasing decision of Le Minerale gallon water. For data processing, we have prepared SPSS technology. We hope that this research can serve as a foundation for studies on the importance of environmentally-focused promotion. Below is our research proposal on the effectiveness of Green Marketing and Green Product on the purchasing decision of Le Minerale gallon water.
PENDAMPINGAN MANAJEMEN PRODUKSI DAN BRANDING PRODUK USAHA UMKM TELOGO WUNGU DESA SUMBER GEDE LAMPUNG TIMUR Darmayanti, Elmira Febri; Nusantoro, Jawoto; Kurniawan, Angga; Wahyuningrum, Aprilia; Anwar, Khairil
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4520

Abstract

Program ini bertujuan memberikan pemahaman dan kesadaran tentang pentingnya manajemen produksil agar UMKM Telogo Wungu dapat meningkatkan kapasitas produksinya secara berkala, dan meningkatkan branding produk UMKM Telogo Wungu sehingga dapat mejangkau seluruh pasar, baik nasional maupun internasional. Kegiatan melibatkan 15 anggota Kelompok Wanita Tani, dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Dua pelatihan diselenggarakan: pertama tentang manajemen produksi dan desain kemasan, kedua tentang pemasaran digital dan branding. Teknologi produksi ditingkatkan melalui inovasi berupa mesin produksi, sementara pemasaran dioptimalkan melalui website dan media sosial. Hasil menunjukkan peningkatan kapasitas produksi sebesar 187%, pengetahuan manajemen produksi naik 41,67%, 40% peserta dapat mendesain kemasan, dan pengetahuan pemasaran digital meningkat 36%. Website dan media sosial berhasil memperluas jangkauan bisnis, termasuk tampilnya profil di halaman pertama Google. Program ini memberikan dampak positif bagi pengembangan UMKM dan mendukung pencapaian SDGs terkait terkait kemiskinan, pekerjaan layak, dan pertumbuhan ekonomi.
Daycare Lansia Aisyiyah Sebagai Pusat Pemberdayaan Lansia di Kota Metro Rahayu, Sri Retnaning; Darmayanti, Elmira Febri; Rolia, Eva; Nasikah, Durotun; Ali, Karnila; Azzahra, Merissa; Sahputra, Bagus Surya; Pradipta, Reyhan Singgih; Amelia, Shinta; Ramadani, Nafa Wulan
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4492

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk membentuk dan mengembangkan DayCare Lansia Aisyiyah sebagai pusat pemberdayaan lanjut usia di Kota Metro. Kegiatan ini dilatarbelakangi oleh meningkatnya jumlah penduduk lanjut usia di Indonesia, termasuk di Kota Metro, yang membutuhkan perhatian khusus dalam aspek kesehatan, spiritual, sosial, dan ekonomi. Metode pelaksanaan pengabdian dibagi dalam dua tahap, yaitu tahap pra pelaksanaan yang mencakup survei lokasi, perancangan desain, serta pengadaan sarana, dan tahap pelaksanaan yang meliputi peningkatan fasilitas DayCare dan pelaksanaan program pemberdayaan. Hasil kegiatan menunjukkan peningkatan signifikan pada infrastruktur layanan lansia, seperti toilet ramah lansia, ruang ibadah, dan sarana pendukung lainnya. Program rutin seperti pengajian, pelatihan keterampilan, dan pemeriksaan kesehatan telah berjalan dengan baik dan mendapatkan respons positif dari peserta lansia. Selain itu, kegiatan ini menghasilkan berbagai luaran seperti publikasi artikel ilmiah, video kegiatan, artikel media massa, dan pendaftaran Hak Kekayaan Intelektual. Dampak kegiatan terlihat pada meningkatnya kualitas hidup lansia, terciptanya interaksi sosial yang positif, serta keterlibatan aktif masyarakat dan akademisi dalam mendukung keberlanjutan program. Kegiatan ini diharapkan menjadi model pengabdian yang dapat direplikasi di daerah lain, serta menjadi kontribusi nyata dalam menciptakan lingkungan yang lebih ramah dan memberdayakan bagi lansia.Kata kunci : Pemberdayaan lansia, layanan day care, kesehatan lansia, pengabdian masyarakat, Kota Metro. 
Sosialisasi Warisan Budaya dan Batik Lampung Di Malaysia Ali, Karnila; Lelawati, Nina; Fitriani, Fitriani; Darmayanti, Elmira Febri
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4363

Abstract

Perbedaan paling mendasar antara batik Malaysia dan Indonesia dapat dilihat dari sejarahnya. Jika melihat dari beberapa referensi, batik Malaysia merupakan karya seni. Asal usul batik Malaysia sendiri dikatakan sebagai karya seni yang berasal dari wilayah pesisir timur Malaysia. Perbedaan lainnya antara batik Malaysia dan juga batik Indonesia terletak pada teknik pembuatan batiknya. Jika di Indonesia kita mengenal dua teknik pembuatan batik yaitu menggunakan cap dan juga tulis. Pada batik tulis pengrajin batik akan membuat pola dan corak batik menggunakan canting dan juga lilin. Lain halnya dengan batik Malaysia, teknik pembuatan batik menggunakan cara melukis dengan istilah mencolet dimana corak dibuat dengan menggunakan kuas pada sebuah kain. Branding membantu batik Lampung menciptakan identitas yang unik dan mudah dikenali oleh konsumen di Malaysia. Dengan branding yang kuat, produk batik Lampung akan memiliki ciri khas yang membedakan mereka dari batik Malaysia. Branding Batik Lampung dapat dilihat dari simbol berupa desain motif, warna maupun kemasan yang menjadi ciri khas.Namun, meskipun batik Lampung memiliki ciri khas tersendiri, pengembangan dan pemanfaatan batik sebagai produk unggulan daerah masih terbatas, baik dari sisi produksi, kualitas, maupun pemasaran.. Oleh karena itu, diperlukan upaya strategis untuk mensosialisasikan dan mengoptimalkan potensi batik Lampung melalui program pengabdian kepada masyarakat ini yang bertujuan untuk meningkatkan pengetahuan dan keterampilan UMKM batik Lapung dalam menghasilkan batik yang berkualitas, sekaligus memperkenalkan budaya dan produk batik Lampung ke pasar Internasional. Kegiatan ini juga bertujuan untuk melestarikan nilai-nilai budaya, kain tapis dan batik yang ada di Lampung dipasar Internasional
KUALITAS STANDAR PELAPORAN KEUANGAN, AUDITING DI DALAM HUBUNGAN KEMAJUAN PASAR MODAL DAN PEREKONOMIAN NEGARA Ramdani, Rahmat Fajar; Sisdianto, Ersi; Darmayanti, Elmira Febri
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

The purpose of this research is to test moderate effect financial reporting and auditing standard quality between corelation of capital market development and economic development. This research used 57 countries as sampel with three years observation started from 2015 to 2017. This research use index score quality from world economic forum as measurement of financial reporting dan auditing standard quality, to measure capital market and economic development this research used acumulation market capitalization stock in year and product domestic bruto as measurement. To analysis hyphotesis of this research used Moderated Regression Analysis (MRA) approach. The result from this research showed the quality of financial reporting and auditing in country did not have moderated effect between corelation of capital market development and economic development this happened because audited financial report is only tool for decision making used by investor and not have direct effect in economic sector rill. Keyword :financial reporting and auditing standard quality, capital market development, economic
ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN FVA (FINANCIAL VALUE ADDED) PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Kholifah, Siti; Nusantoro, Jawoto; Darmayanti, Elmira Febri
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 2 (2025): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i2.2740

Abstract

This study aims to analyze the financial performance of Sharia banking institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This research employs a descriptive quantitative approach. The data used are secondary data collected through documentation techniques. The secondary data were obtained from the financial reports of Sharia banks listed on the IDX, accessed via the official IDX website at www.idx.co.id. This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance.
STRENGTHENING FINANCIAL LITERACY FOR INDONESIAN MIGRANT WORKERS IN MALAYSIA: "A STRATEGY TOWARDS FINANCIAL INDEPENDENCE” Ali, Karnila; Dacholfany, Muhammad Ihsan; Fitriani, Fitriani; Darmayanti, Elmira Febri; Lelawati, Nina; Rolia, Eva
SINAR SANG SURYA Vol 10, No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4988

Abstract

Malaysia was the most frequently chosen country by Indonesian Migrant Workers (IMW) in 2024. Education on the importance of financial management for IMW is crucial. This is because the majority of IMW lack adequate knowledge of financial management. Observations through various media sources concluded that many IMW still lack adequate knowledge and understanding of financial literacy. This education is delivered through training aimed at teaching IMW the importance of financial planning. The materials provided include budgeting, saving, using digital financial applications and online banking services to facilitate transactions and money transfers, and investing, which are essential for effective personal financial management. Management Science University (MSU) Malaysia is a popular destination for Indonesians seeking further education and employment in the formal sector. According to MSU, approximately 200 Indonesian students are currently studying at MSU, with approximately 25 formal migrant workers employed on campus as lecturers and staff and informal workers around Shah Alam. This community service activity is an international collaboration between the Management Science University (MSU) Malaysia Lecturers and the Universitas Muhammadiyah Metro Lecturers. The community service activity takes the form of financial planning training, which is expected to equip Indonesian migrant workers (IMW) working around the MSU campus in Shah Alam with the knowledge necessary for proper financial management. Providing training and reinforcement regarding financial management and digital banking services will be effective in improving the financial literacy of formal and informal IMW working at MSU Malaysia campus and its surroundings.The implementation method for this training consists of four stages: planning, preparation, implementation, and evaluation. The short-term goal of this program is to successfully implement this community service activity, which is expected to serve as an alternative activity to strengthen the literacy of Indonesian migrant workers still working in MalaysiaKeywords: Training, Financial Literacy, Investment, Indonesian Migrant Workers
Co-Authors Adellia Amanda Aditya Agung Budi Pratama Agnes Nova Liana Ahmad Nurrohman Al Amin, Muhammad Ridho Ali, Karnila Amelia, Shinta Andrianingsih, Retno Eka Angga Kurniawan Angga Kurniawan Anjani, Lita Aprilia Wahyuningrum Arisca, Naufal Audry Cahya Ranika Ayu Laraswati Azzahra, Cika Irlia Azzahra, Merissa Cahya, Nanang Nur Cahyani, Vanya Cika Irlia Azzahra Dani Anggoro Dani Anggoro Dewi Setiyaningsih Diana Puspita Durotun Nasikah Dwi Rahmanda, Ardian Rido Ermalia, Elda Desi Ersi Sisdianto Evi Wahyuni, Evi Fenny Thresia Fika Ramadhini Fitriani Fitriani Fitriani Fitriani Fitriani Fitriani Guritno, Ganda Happy Chandra Hardy, Arum Mutiara Herawati, Nurlina Herni Kurniawati Herni Kurniawati Indra Dwi Pramono Irawan, Daffa Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Jelita, Dinda Khairil Anwar Kurniawan, Muhammad Shuhada Laraswati, Ayu Lelawati, Nina Liana, Agnes Nova Lita Anjani Lukito Dwi Yuwono Lusi Herawati M. Ihsan Dacholfany MARIA BINTANG Nasikah, Durotun Nedi Hendri Nedi Hendri Nedi Hendri, Nedi Nina Lelawati Nina Lelawati Nina Lelawati Nirmala, Maya Dwi Nurindah, Mita Nurjanah, Esa Pambudi, Raikhan Pertiwi, Kinanti Eka Pradipta, Reyhan Singgih Prawati, Eri Prayoga, Duta Lintang Putri Handayani Putri, Pramesella Rahmat Fajar Ramdani Ramadani, Nafa Wulan Rendi Fedias Saputra Rolia, Eva Sahputra, Bagus Surya Salsabila, Zamira Sangidatus Sholihah Saputri, Wahyuni Sari, Adetia Novita Septiana, Nani Septiani, Siti Sholaahuddin, Amiin Sholaiha, Khusnatul SITI KHOLIFAH Sri Puspita Sari Sri Retnaning Rahayu Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Retnaninng Rahayu Suyanto Suyanto Suyanto Suyanto Wahyuningrum, Aprilia Yasmika Baihaqi, Yasmika Yulita Zanaria, Yulita