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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Jurnal Fokus Manajemen Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Jawoto Nusantoro
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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PENINGKATAN EKONOMI MASYARAKAT MELALUI PELATIHAN BRANDING DAN DIGITAL MARKETING PRODUK KULINER UMKM DESA BANJARREJO KECAMATAN BATANGHARI LAMPUNG TIMUR Elmira Febri Darmayanti; Jawoto Nusantoro; Angga Kurniawan; Aprilia Wahyuningrum; Melisa Salsabila
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.v10i1.5016

Abstract

Program ini bertujuan memberikan pemahaman dan kesadaran tentang pentingnya branding dan digital marketing agar UMKM di Desa Banjarrejo dapat meningkatkan omset penjualannya secara berkala, dan meningkatkan branding melalui digitalisasi marketing produk, sehingga dapat mejangkau seluruh pasar, baik nasional maupun internasional. Kegiatan ini melibatkan 25 anggota Kelompok Program Kerja PKK II (Pokja PKK II), dengan menggunakan metode observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Dua pelatihan diselenggarakan: pertama tentang branding produk untuk UMKM dan Start Up, kedua tentang pemasaran digital. Teknologi branding dan digital dioptimalkan melalui website, e-commerce, dan media sosial. Hasil menunjukkan bahwa pelatihan branding produk menghasilkan peningkatan rata-rata pemahaman sebesar 41,67%, dan 40% peserta berhasil mengembangkan desain brand. Pelatihan digital marketing menghasilkan peningkatan pengetahuan sebesar 36%. Website, e-commerce, 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.
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Efektivitas Pengelolaan Alokasi Dana Desa Ely Regina; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12109

Abstract

The purpose of this study was to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund allocation management. This study is a quantitative study, with a sample of 100 respondents consisting of the Pagar Gading Village community. The research analysis method was carried out using multiple linear regression. The results of the study indicate that the variables of accountability, transparency, and participation simultaneously have a significant effect on the variable of affectivity in managing village fund allocations, as evidenced by the calculated F value > F table, namely 149.273 > 2.97. Accountability has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 2.948 > 1.660. Transparency has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 19.302 > 1.660. Participation has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 4.333 > 1.660.
Pengaruh Digitalisasi Pembayaran Pajak Bumi dan Bangunan terhadap Penerimaan Puji Anggraini; Elmira Febri Darmayanti; Jawoto Nusantoro
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12145

Abstract

Digitalization in the context of taxation is intended to provide convenience, usefulness, and to enhance public trust in the electronic tax payment system. This study aims to examine the effect of digitalization of Land and Building Tax (PBB) payments on PBB revenue in Metro City. A quantitative approach was employed using multiple linear regression analysis and processed using SPSS version 25. The sampling technique used was purposive sampling. The data consisted of primary data obtained through questionnaires distributed to 100 respondents who had used digital payment services, and secondary data in the form of PBB revenue realization reports. The tests conducted included validity, reliability, normality, linearity, homogeneity, t-test, F-test, and coefficient of determination (R²). The results of the study indicate that perceptions of ease of use, usefulness, and trust in the digital system have a significant influence on PBB revenue, both partially and simultaneously.
PENDAMPINGAN MANAJEMEN PRODUKSI DAN BRANDING PRODUK USAHA UMKM TELOGO WUNGU DESA SUMBER GEDE LAMPUNG TIMUR Elmira Febri Darmayanti; Jawoto Nusantoro; Angga Kurniawan; Aprilia Wahyuningrum; Khairil Anwar
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.
Analisis Harga Jual pada Pendapatan Petani Kopi Sintia Sahna Sari Febriani; Jawoto Nusantoro; Elmira Febri Darmayanti
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11134

Abstract

This study is research that uses qualitative apporach with a qualitative descriptive method that aims to analyze selling prices, other factors and strategies that can increase the income of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency. The population in this study is 697 respondents. The sampling technique in this study uses the slovin formula and sets the significance level at 10% so that a sample of 87 respondents is obtained. Data analysis is carried out through several stages, namely data processing which includes data reduction, data presentation, and verification. To test the validity of the data, several methods are used, including credibility tests, dependency tests, transferability tests, and confirmability tests. The analysis tool used is the Guttman scale. The results of this study show that selling prices, and other factors such as production and climate change as well as land productivity strategies and processing technology have a great impact on the income level of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency.
Analisis Harga Saham Menggunakan Metode Value Investing Ayu Yuliana; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11148

Abstract

This study analyzes the stock prices of the primary consumer goods industry sector on the Indonesia Stock Exchange for the 2021-2024 period to identify undervalued stocks and recommend investment decisions. Using the value investing ratio analysis method, this study shows that INDF shares are undervalued with a margin of safety of 47.55% and are suitable for purchase because the share price is below intrinsic value. Financial ratios show INDF meets Graham Screener criteria with stables EPS, reasonable PER, high BVPS, low PBV and controlled DER. Meanwhile, ICBP, CPIN and MYOR stocks are classified as overvalued and need futher consideration before buying, it is advisable to sell as there is a possibility that the share price will decline.
Analisis Kinerja Keuangan dengan Pendekatan FVA (Financial Value Added) Siti Kholifah; Jawoto Nusantoro; Elmira Febri Darmayanti
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11157

Abstract

institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). 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. Conversely, Bank Panin Dubai Syariah in 2021 and Bank Aladin Syariah Tbk in 2022 and 2023 exhibit negative FVA values, indicating poor financial performance.
Pengaruh Pemahaman Sistem Akuntansi, Kompetensi Sumber Daya Manusia, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa Ambar Almareta; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11165

Abstract

This study aims to analyze the influence of Accounting System Understanding, Human Resource Competence, and Community Participation on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency. The research employs a quantitative approach using primary data. Data were collected through questionnaires distributed to 80 respondents, who are village officials in the region. The sampling technique used was saturated sampling, in which the entire population was used as the sample. Data analysis was conducted using SPSS. The results of the study show that Accounting System Understanding does not have a significant effect on the Accountability of Village Fund Management, while Human Resource Competence and Community Participation both have significant effects. Furthermore, simultaneously, Accounting System Understanding, Human Resource Competence, and Community Participation have a positive influence on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency.
Co-Authors Adellia Amanda Ago Rival Pramono Agung Nugraha, Dhea Mulya Agung Pangestu, Putra Agustina, Rizka Albhi Bhimantara Putra Ali, Karnila Ambar Almareta Amelia Putri, Intan Ammi Nadira, Daffa Aqila Andina Pramesti Awalia Andrianingsih, Retno Eka Angga Kurniawan Anida Maryana Anisa Viatri Dewi Aprilia Wahyuningrum Ardiansyah Japlani, Ardiansyah Asmarani, Hermanda awalia, andina pramesti Ayu Yuliana Billa Fajar Kurnia Danu Harianto, Hasyim Darmayanti, E Febri Darmayanti, Elmira Febri David Setiawan Dea Prastika, Merri Deny Edy Widodo Dewantara, Andika Dewi Setiyaningsih Dewi, Anisa Viatri Ela Noviana Elis Istanti Elsananda, Dhea Alvira Ely Regina Erna Sari, Erna Erra Yunikasari Ery Baskoro, Ery Evi Wahyuni, Evi Fabella Budi , Ajeng Febri Darmayanti, Elmira Fika Ramadhini Fitriyaningsih, Nur Gustin Padwa Sari Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Happy Chandra Ines Monica Rani Iqfiyansyah, Rizal Istanti, Elis Japlani, Ardiansayh Jasnika, Fiona Jelita, Dinda Khairil Anwar Khairil Anwar Klara Sinta, Shela Legowo Wati, Tri Lelawati, Nina Lita Anjani M. Kelvin Setya Wijaya Marlena Sari , Devi Ayu Melisa Salsabila Muhammad Ridho Al Amin Mutiara Santika, Desta Natasa, Agnes Nedi Hendri Nedi Hendri, Nedi Novita, Eka Nugraheni, Septiana Ayu Palupi, Pratiwi Esti Pertiwi, Kinanti Eka Peti Mei Andari Pita Rahmawati Prastiwi, Riza Eka Pratama, M Aryant Wahyu Pratiwi Esti Palupi Pratiwi Puji Lestari Puji Anggraini Puji Astuti, Fitria Dewi Putri, Pramesella Rahmadanti, Silvi Wahyu Rahmawati, Pita Rendi Fedias Saputra Rendy Kurniawan Retnaning Rahayu, sri Retno Ambarwati Rina Anggraeni, Rina Riza Eka Prastiwi Rosid, Andiana Rosmalinda, Lica RR. Ella Evrita Hestiandari Ruswanti, Lilis Salsabila, Melisa Sari, Adetia Novita Sari, Titik Ratna Sari, Yuni Elmita Selvia Selvia Septiani, Ana Septiani, Siti Sheren Viera Suryadi Sholaiha, Khusnatul Sintia Sahna Sari Febriani Siswoyo, Slamet Tedy Siti Kholifah SITI KHOLIFAH Siti Kholifah, Ulfi Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Suci, Desi Permoni Sugeng Suharto Suharto Suyanto Suyanto Syah Husin, Leoni Safira Ulkaromah, Anisa Valencia Aviliani, Imelda Wahyuningrum, Aprilia Wardhana, Happy Chandra Yateno Yateno Yolanda, Irsa Yulita Zanaria, Yulita Yuni Elmita Sari