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All Journal Jurnal Akuntansi Multiparadigma JURNAL PENGABDIAN KEPADA MASYARAKAT PROSIDING SEMINAR NASIONAL CENDEKIAWAN Sketsa Bisnis YUME : Journal of Management Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Community Engagement and Emergence Journal (CEEJ) Ihsan: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat FOCUS: Journal of Social Studies Jurnal Ekonomi Trisakti JOMPA ABDI: Jurnal Pengabdian Masyarakat Journal of Comprehensive Science JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal AKAL: Abdimas dan Kearifan Lokal JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Dirkantara Indonesia
Ayu Aulia Oktaviani
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Interactive Training to Improve MSMEs’ Ability in Calculating the Cost of Production: Pelatihan Interaktif untuk Meningkatkan Kemampuan UMKM dalam Menghitung Harga Pokok Produksi Oktaviani, Ayu Aulia; Daeli, Florus; Arsjah, Regina J.; Wiyono, Slamet; Simamora, Adam Yonas
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3915

Abstract

MSMEs play a vital role in the national economy but face challenges in financial management, particularly in accurately calculating the cost of production (HPP). Limited understanding of cost components and calculation methods leads to errors in product pricing. This community service aimed to improve the understanding and skills of MSME members of the Komunitas Sukses Berjamaah Indonesia (KSBI) in calculating HPP through interactive and practical training. The method involved needs identification, material development, direct training, and pre- and post-test evaluation. The results showed a significant increase in participants' understanding of HPP concepts, their ability to calculate production costs, and to set selling prices based on accurate cost calculations. This program had a positive impact on enhancing MSMEs' readiness to manage their businesses more efficiently and competitively. Abstrak UMKM memiliki peran vital dalam ekonomi nasional, namun masih menghadapi tantangan dalam pengelolaan keuangan, terutama dalam perhitungan harga pokok produksi (HPP) yang akurat. Rendahnya pemahaman tentang komponen biaya dan metode perhitungan HPP menyebabkan kesalahan dalam penetapan harga jual produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan anggota UMKM Komunitas Sukses Berjamaah Indonesia (KSBI) dalam menghitung HPP melalui pelatihan interaktif dan praktis. Metode yang digunakan meliputi identifikasi kebutuhan, penyusunan materi, pelatihan langsung, dan evaluasi melalui pre-test dan post-test. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP, kemampuan menghitung biaya produksi, serta penetapan harga jual berbasis perhitungan yang tepat. Kegiatan ini berhasil memberikan dampak positif terhadap kesiapan pelaku UMKM dalam mengelola usaha secara lebih efisien dan kompetitif.
Pentingnya Upaya Peningkatan Penjualan Melalui Pemanfaatan Canva dalam Promosi Produk maupun Jasa Oktaviani, Ayu Aulia; Herawaty, Vinola; Tarigan, Jul Seventa; Yudhaputri, Egabetha Amirah; Fauzan, Endra; Maruti, Dwi Retno
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.4122

Abstract

Kegiatan ini bertujuan untuk memberikan pelatihan kepada UMKM terkait pemanfaatan aplikasi Canva sebagai media promosi yang efektif sehingga berdampak pada peningkatan penjualan. Dilaksanakan pada bulan Maret 2024 berlokasi di Grand Depok City, Kota Depok, Jawa Barat. Metode kegiatan yang digunakan adalah penyuluhan dan pelatihan, dimana penyuluhan tersebut menggunakan materi yang telah disiapkan dan pelatihan penggunaan aplikasi Canva serta sesi diskusi tanya jawab langsung dengan peserta pelatihan dalam hal pembuatan konten promosi untuk meningkatkan penjualan. Pelatihan ini berhasil meningkatkan pemahaman dan keterampilan peserta dalam membuat konten promosi yang sederhana, menarik dan terlihat profesional menggunakan aplikasi Canva, yang diharapkan dapat mendukung peningkatan penjualan produk UMKM. Hasil kuesioner menunjukkan bahwa materi pelatihan aplikasi Canva dinilai sesuai dengan kebutuhan peserta. Sebanyak enam orang (26%) dari total peserta menyatakan sangat setuju, dan 11 orang (48%) menyatakan setuju dengan pernyataan tersebut. Hal ini menunjukkan bahwa sebagian besar peserta merasa materi yang disampaikan dalam pelatihan ini sudah sesuai dengan apa yang mereka butuhkan untuk meningkatkan penjualan produk dan jasa mereka melalui promosi yang efektif. Pelatihan ini memberikan solusi praktis bagi para pelaku UMKM yang ingin mempromosikan barang dan jasanya namun memiliki keterbatasan dalam desain grafis dengan memanfaatkan aplikasi Canva yang intuitif dan relatif mudah digunakan.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KEPATUHAN WAJIB PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PELAKU E-COMMERCE Reza Rahmat Fajri; Ayu Aulia Oktaviani
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23696

Abstract

Pertumbuhan ekonomi digital, khususnya sektor e-commerce di Indonesia, menimbulkan tantangan baru dalam sistem perpajakan, terutama terkait rendahnya kepatuhan pelaku usaha dalam memenuhi kewajiban pajak. Penelitian ini dilakukan untuk mengetahui sejauh mana pemahaman atas regulasi perpajakan, tingkat kesadaran fiskal, dan persepsi terhadap tarif pajak memengaruhi perilaku kepatuhan pelaku e-commerce dalam memenuhi kewajiban pajaknya. Penelitian ini mengadopsi pendekatan kuantitatif dengan menyebarkan kuesioner kepada 100 pelaku usaha e-commerce di wilayah DKI Jakarta, yang ditentukan berdasarkan teknik purposive sampling. Teknik analisis regresi linier berganda digunakan untuk mengolah data, dengan bantuan perangkat lunak SPSS sebagai alat analisis statistik. Temuan riset ini mengungkap bahwa seluruh variabel bebas memiliki pengaruh yang signifikan dan positif terhadap kepatuhan membayar pajak, dengan variabel kesadaran menjadi yang paling berpengaruh. Temuan ini memperkuat relevansi Theory of Planned Behavior dalam konteks perpajakan digital. Implikasi praktis dari penelitian ini mendorong perlunya edukasi pajak dan penerapan tarif yang adil. Riset lanjutan disarankan untuk menambahkan variabel seperti kepercayaan terhadap otoritas pajak dan penggunaan teknologi pelaporan digital.
Faktor-Faktor yang Mempengaruhi Tingkat Pertumbuhan Berkelanjutan Pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia Dewi, Indri Syafia Putri; Oktaviani, Ayu Aulia
Journal of Comprehensive Science Vol. 4 No. 8 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i8.3508

Abstract

Tahun 2021 ditandai dengan tekanan berat pasca pandemi Covid-19 yang menyebabkan perlambatan ekonomi, disrupsi rantai pasok, serta penurunan daya beli konsumen. Seiring dengan pemulihan ekonomi nasional pasca-pandemi, didukung oleh peningkatan konsumsi rumah tangga dan akselerasi transformasi digital, khususnya pada sektor manufaktur kembali mencatat pertumbuhan yang positif. Sehingga dibuatlah penelitian ini untuk melihat sejauh mana tingkat pertumbuhan perekonomian di sektor manufaktur. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan leverage terhadap tingkat pertumbuhan berkelanjutan (SGR) pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Penelitian ini dilakukan dengan latar belakang tantangan ekonomi yang dihadapi pasca pandemi Covid-19, yang menyebabkan perlambatan ekonomi, gangguan rantai pasok, dan penurunan daya beli konsumen. Namun, seiring dengan pemulihan ekonomi nasional yang didorong oleh peningkatan konsumsi rumah tangga dan akselerasi transformasi digital, sektor manufaktur kembali mencatatkan pertumbuhan positif. Menggunakan data sekunder dari laporan keuangan, penelitian ini menemukan bahwa profitabilitas (ROA) berpengaruh positif dan signifikan terhadap SGR, sementara likuiditas (current ratio) tidak berpengaruh signifikan. Leverage (DER) juga menunjukkan pengaruh positif terhadap SGR. Temuan ini memberikan implikasi penting bagi perusahaan dan investor dalam mengelola dan mempertimbangkan faktor keuangan untuk mendukung pertumbuhan yang berkelanjutan.
Konsep dan Praktik Mengelola Dokumen Dana Kas untuk Pelaporan Bisnis Mayangsari, Sekar; Arsjah, Regina Jansen; Oktaviani, Ayu Aulia; Yumiarsi; Syahilul Amri
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.169

Abstract

This Community Service program aimed to enhance the competencies of vocational school teachers in West Jakarta in accounting, particularly in the management of petty cash. The initiative was motivated by the limited understanding among teachers regarding petty cash recording and reporting, which is a crucial component of the accounting cycle. A total of 30 uncertified vocational school teachers participated in this intensive training, designed to be both comprehensive and interactive. The implementation method consisted of three stages: preparation, execution, and evaluation. Training materials covered basic concepts of petty cash, recording procedures, case examples, and practical exercises guided by expert instructors. Evaluation was carried out using pre-tests and post-tests to measure the participants’ improvement. The results showed a significant increase in participants’ understanding, as indicated by higher average post-test scores compared to pre-test scores. These findings confirm that the training effectively enhanced teachers’ vocational accounting competencies. The program highlights the importance of continuing similar training with broader coverage and sustainability to strengthen vocational education quality in Indonesia.
OPTIMALKAN PENGELOLAAN KEUANGAN: PELATIHAN EFEKTIF REKONSILIASI BANK DAN KAS UNTUK GURU Ayu Aulia Oktaviani; Herawaty, Vinola; Daeli, Florus; Puspitasari, Windhy; Sitinjak, Gold Naro
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i2.2587

Abstract

Good financial management is very important for the smooth operations of educational institutions. Teachers as fund managers play an important role in ensuring transparency and accountability of school finances, especially bank and cash reconciliation practices. However, many teachers do not yet have an understanding of this procedure, resulting in discrepancies in school financial management. This activity aimed to provide training to the teachers on how to carry out bank and cash reconciliation effectively. The method of implementing activities was in the form of counseling and training delivered by a team of lecturers from the Faculty of Economics and Business, Trisakti University. The training material covered skills, knowledge and work attitudes in managing cash fund documents and bank reconciliation. The training was held in December 2023 at the Trisakti University Campus, attended by 22 teachers in West Jakarta. The community service activity results showed that five participants who took the competency test demonstrated their competence and confirmed the effectiveness of training methods involving interactive discussions, practical demonstrations and the use of technology. Thus, it is effective in increasing teachers' understanding and skills in managing school finances in a transparent and accountable manner. These results indicate the need to expand the scope of training to more teachers and the importance of collaborative approaches and the use of technology to develop capacity in the field of education.        
PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK PADA MITRA IKAPRI Henik Hari Astuti; Ayu Aulia Oktaviani; Ariani, Marieta; Desrawani Situmeang; Hisyam Ramadhan
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23931

Abstract

This training activity aims to enhance the understanding of members of the Ikatan Kartini Profesional Indonesia (IKAPRI) regarding the concept and methods of calculating Production Cost (Harga Pokok Produksi/HPP), as well as to equip entrepreneurs with practical skills to accurately calculate HPP in determining competitive and profitable product selling prices. In today’s competitive business environment, a deep understanding of HPP is a crucial foundation for MSMEs in financial management and optimal pricing strategy development. This training was designed to address the challenges faced by MSME entrepreneurs in accurately calculating production costs, which often become a significant barrier to business growth. The activity was conducted using interactive training and counseling methods, in which participants were actively engaged in discussions and practical HPP calculation exercises. The IKAPRI MSME participants demonstrated high enthusiasm, evident from their active involvement in every discussion and question-and-answer session. As part of the evaluation, questionnaires were distributed to measure participants’ comprehension of HPP concepts and calculations. The evaluation results indicated that 54.55% of the participants achieved a very good level of understanding, while another 36% demonstrated a fairly good understanding. Through this training, it is expected to encourage more professional and efficient business management among MSME practitioners, particularly those within IKAPRI. Enhancing capacity in production cost management will ultimately contribute to business sustainability through better business decision-making and increased market competitiveness.
Pelaku Usaha Mengoptimalkan Keuntungan Melalui Pelatihan Perhitungan Laba Rugi Produk dan Jasa Oktaviani, Ayu Aulia; Herawaty, Vinola; Supriyadi, Yadi; Indradjid, Deliza Henny; Satria, Roy Gembira; Zulkarnaen, Risa Fitriandi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.3350

Abstract

Purpose: This training aims to increase participants' understanding of calculating profit and loss for products and services to optimize business profits in small and medium businesses according to applicable accounting standards. Methodology/approach: The training was held at Sekolah Kewirausahaan Bina Amanah Cordova in December 2023 and was attended by 18 participants. This activity uses training and counseling methods supported by tools and equipment such as projectors and laptops, with activity stages that include presentation material, calculation simulations, question and answer sessions, and group discussions. Results/findings: Based on the results of the questionnaire, it can be seen that this training had a positive impact on participants' understanding of preparing profit and loss reports and making simple financial reports, although there were several challenges related to limited time and limited individual assistance. Conclusions: This training has proven effective in increasing the basic understanding of MSME actors in preparing simple financial reports and can be a strategic solution to overcome accounting limitations through an applied and sustainable approach. Limitations: The limitations of this study are that the sample only includes participants from SKBA Cordova in Pondok Aren; therefore, the results may not represent all MSMEs in Indonesia. Moreover, the short training duration and evaluation based solely on post-training questionnaires were insufficient to fully reflect participants’ improvement in accounting skills. Contribution: This training shows great potential for helping business people optimize their financial management. Future recommendations include continued training, individual mentoring, and the development of online training modules
Co-Authors Agneus Shintya Ariani, Marieta Arsjah, Regina J. Asep Hermawan Ati Kushariani Awanis, Dhia Farahdina Baradja, Lutfi Bella Safitri Besnedi Besnedi Chintya, Desi Christina Dwi Astuti Daeli, Florus Darmawati, Deni Desrawani Situmeang Dewi Fardila Dewi, Indri Syafia Putri Dwi Ayu Kusumaningtyas Eleonora Solfilda Fatik Rahayu Fauzan, Endra Febby Marta Juwita Fitri Noviera Florencia Trisna Juang Florus Daeli Florus Daeli Florus Daeli Gold Naro Sitinjak Haq, Aqamal Henik Hari Astuti Herawati, Vinola Hexana Sri Lastanti Hisyam Ramadhan Ice Nasyrah Noor Ice Nasyrah Noor Ika Wahyuni Indradjid, Deliza Henny Irawan Jul Seventa Tarigan Jul Seventa Tarigan Juniati Gunawan Juniati Gunawan Khomsiyah Khomsiyah Lestari, Aulia Dwi Lutfi Baradja Maruti, Dwi Retno Meel Akbar Moch. Sabur Muhammad Nuryatno MURTANTO Nata, Sofian Naufal, Muhamad Nenden Syah Balqist Noor, Ice Nasyrah Nugraha Fauzan Nafis Nuhfendi Nur Indah Aprilia, Nur Indah Nur Isnaini Nurhasanah, Imelda Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Rahmawati, Nur Alfi Regina Jansen Arsjah Reza Rahmat Fajri Risa Nurmala Dewi Rosna K. Harahap Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Sabur, Muhammad Santoso, Indah Kumalasari Satria, Roy Gembira Sekar Mayangsari Simamora, Adam Yonas Sitinjak, Gold Naro Stephanie Stephanie Suryadi, Pangi Syahilul Amri Tarigan, Jul Seventa Triyanto Utami, Kartika Sekar Vinola Herawaty Vinola Herawaty Wahyuni, Lidia Wijanarko, Faiq Raihan Wijanarko, Khansa Fara Windhy Puspitasari Windhy Puspitasari Wiyono, Slamet Wongso, Erni Suhartini Yadi Supriyadi Yohana Yohana Yudhaputri, Egabetha Amirah Yumiarsi Zulkarnaen, Risa Fitriandi