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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Yumary: Jurnal Pengabdian kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Padamu Negeri Jurnal Pengabdian Masyarakat Tekno International Journal of Community Services Indonesian Journal of Emerging Trends in Community Empowerment Journal of Current Research in Humanities, Social Sciences, and Business
Indah Rahayu Lestari
Universitas Budi Luhur
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PELATIHAN AKUNTANSI DASAR SEBAGAI PENDEKATAN DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGURUS KOPERASI SIMPAN PINJAM Dicky Arisudhana; Sugeng Priyanto; Taqwa Putra Budi Purnomo Sidi Hiram; Indah Rahayu Lestari
Jurnal Padamu Negeri Vol. 2 No. 4 (2025): Oktober : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pbedry71

Abstract

Savings and loan cooperatives play a vital Impact on enhancing the local economy, with a focus on rural and urban areas that lack adequate access to formal financial services. A major obstacle encountered by these entities is cooperatives is the need to manage their finances efficiently through a well-organized and transparent accounting system. Therefore, community service activities, including basic accounting training for partners, namely the managers of Localized cooperative financial institutions specializing in savings and credit in the neighborhood of cluster area GPE Estate, East Pamulang, are crucial for improving the managers' managerial capabilities, particularly in managing cooperative financial administration using accounting. The training implementation approach was participatory and collaborative, encompassing problem identification, field surveys, preparation of training materials, provision of training on accounting concepts and practices, and monitoring and evaluation activities. The evaluation results of the training activities showed an increase in partners' knowledge and skills in understanding and mastering accounting practices. This was evident in the increase in the average test score of participants, from 59.5 before the training to 79.7 after the training. This increase indicates a significant change in participants' understanding of the material presented. This situation indicates that the training activities have a positive impact on increasing transparency in cooperative financial management. By preparing more transparent and easy-to-understand financial reports, members gain greater trust and are encouraged to actively participate in cooperative management. This increased trust has the potential to reduce the potential for internal conflict and support the sustainability and stability of cooperative operations.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Ariansyah, Rega; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.205

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan institusional, dan likuiditas terhadap kinerja keuangan dengan struktur modal sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor properties dan real estate yang terdaftar di Bursa Efek Indonesia pada laporan keuangan periode 2017-2022. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA) dengan menggunakan software SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, likuiditas tidak berpengaruh terhadap kinerja keuangan, dan struktur modal tidak mampu memoderasi hubungan ukuran perusahaan, kepemilikan institusional dan likuiditas terhadap kinerja keungan.
PENGARUH FINANCIAL DISTRESS, OPINION SHOPPING, DEBT DEFAULT DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN Fajrillah, Ravinda; Lestari, Indah Rahayu
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.206

Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh financial distress, opinion shopping, debt default, dan komite audit terhadap opini audit going concern. Populasi dalam penelitian ini yaitu 85 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia 2018- 2022. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh 50 perusahaan sebagai sampel penelitian. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh negatif dan signfikan terhadap opini audit going concern, selain itu debt default berpengaruh positif terhadap opini audit going concern. Sedangkan opinion shopping dan komite audit tidak berpengaruh terhadap opini audit going concern.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Umur Perusahaan Terhadap Tax Avoidance Sangian, Angel Martasya; Lestari, Indah Rahayu
Journal of Current Research in Humanities, Social Sciences, and Business Vol. 2 No. 2 (2025): December
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/5s7djb69

Abstract

This research aims to determine the effect of profitability, leverage, sales growth, and firm age on tax avoidance. The population in this study consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2020–2024 period, totaling 85 companies. The sampling technique used in this study is purposive sampling, which resulted in 45 companies as the sample. The data analysis technique used is multiple linear regression analysis with the assistance of SPSS version 22.0 software. The results of this study indicate that leverage has a positive and significant effect on tax avoidance. Meanwhile, profitability, sales growth, and firm age do not have a significant effect on tax avoidance.
Peningkatan Kualitas Laporan Keuangan UMKM di Tangerang Berbasis Teknologi Informasi Imelda, I; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i1.28

Abstract

The presence of an accounting information system (SIA) is one of the means fo Micros, Small, an Medium Enterprises (MSMEs) for preparing financial report that can ber provide financial reports quickly and accurately. MSMEs of food packaging cluster in Karang Tengah, Tangerang still run their businesses traditionally, then they realize the importance of finacial statement to advance their businisses. Constraints encountered by MSMEs are: (1) Lack of knowledge regarding financial statements, (2) Do not know types of financial statements, (3) Do not understand te importance of financial statements for businesses, (4) difficulties in obtaining funding from banks, (5) Has ever made financial statements using computer. The solutions are: (1) providing basic knowledge abaout financial statements, (2) introducing types of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs), (3) Explaining the importance of financial statements for business progress, (4) Providing training and skill in preparing financial reports based using FAS MSMEs, (5) Using accounting information system application to facilitaate MSMEs for preparing financial statements. The method are: preparation, implementation which is an evaluation of activities. The activity material included the introduction of basic concepts of financial statements, introduction of financial satements benefit, to the preparation of financial statements based on FAS MSMEs using lamikro application which made by Cooperatives and Small Micro Enterprises Ministry (CSMEs Ministry). After the training, increased understanding and improvement of MSMEs skill for preparing financial statements, especially using Lamikro application, to supporting their businesses. coaching periodically until MSMEs can preparing financial statements independently.
Eco-Green: Merubah Limbah Rumah Tangga Menjadi Bahan Baku Kompos Arisudhana, Dicky; Lestari, Indah Rahayu; Laksmiwati, Mia; Arief, Rachmat; Brabo, Nora Andira; Iswati, Heni
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i1.29

Abstract

Garbage is a problem faced in general, event at home. With so much waste that is not managed, it can harm the environment, even health. Waste from rubbish is one of the producer of both organic and inorganic waste. Based on the analysis of the situation that has been carried out, problems can be identified: (1) low knowledge of participants regarding environmental problems and effort to preserve the environments, (2) low motivational skills to preserve the environment, (3) lack of waste processing activities in the work environment and in the participant’s home environment. The method used in this activity is by conducting education, simulation and practice as well as evaluating the achievements of the activity which involves the entire team providing materials and training in making compost fertilizer. In this activity, composting activities began to be carried out. Participants are making process begins by adding dry media consisting of dry leaves obtained from around the garden. Dry leaves are chopped or shredded to facilitate the destruction process which is assister by natural microorganisms, then household waste which is wet waste is added. Composting from organic household waste went smoothly, and received an enthusiastic response from the participants. High awareness is needed from the public regarding contributes the largest amount of waste.
Ibu-Bijak: Teknologi Penganggaran dalam Memenuhi Gizi untuk Pencegahan Stunting di Kota Tangerang Lestari, Indah Rahayu; Oktaviani, Retno Fuji; Rahmat, Hayatul Khairul; Akilah, Maysa; Nayadi, Armetha; Setiawati, Suci; Amelia, Rini
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.v6i2.5598

Abstract

Purpose: The purpose of this community service is to strengthen family financial literacy and nutritional awareness through the development and implementation of the Wise-Mother System a digital budgeting platform designed to help families manage household finances while ensuring balanced nutrition to prevent stunting in Tangerang City. Methodology/approach: The system adopted a participatory approach consisting of several stages, a preliminary survey and needs assessment, system design and installation, training and simulation, public socialization, and intensive mentoring. Data collection was conducted through interviews, pre-test and post-test, and field observations. Results/findings: The implementation of the Wise-Mother System successfully improved participants literacy in both financial management and nutrition. Post-test results showed a 46% improvement in budgeting skills and a 14% increase in nutritional literacy compared to pre-test scores. Furthermore, 100% of participants recognized the importance of allocating family budgets for nutritious food and understood how to use technology to support this goal. Conclusion: The Ibu Wise-Mother proved to be an effective digital innovation for empowering families to manage their household finances while improving family nutrition. Through education, training, and mentoring, the program successfully raised awareness and enhanced participants’ ability to plan family budgets aligned with nutritional needs. Limitations: The main limitations include uneven digital literacy among participants, limited internet access in certain areas, and a relatively short training duration, which required additional mentoring for consistent application of the system. Contribution: This program contributes to community development by integrating financial technology with family nutrition education, supporting the national stunting reduction agenda.
Ibu-Bijak: Teknologi Penganggaran dalam Memenuhi Gizi untuk Pencegahan Stunting di Kota Tangerang Lestari, Indah Rahayu; Oktaviani, Retno Fuji; Rahmat, Hayatul Khairul; Akilah, Maysa; Nayadi, Armetha; Setiawati, Suci; Amelia, Rini
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.v6i2.5598

Abstract

Purpose: The purpose of this community service is to strengthen family financial literacy and nutritional awareness through the development and implementation of the Wise-Mother System a digital budgeting platform designed to help families manage household finances while ensuring balanced nutrition to prevent stunting in Tangerang City. Methodology/approach: The system adopted a participatory approach consisting of several stages, a preliminary survey and needs assessment, system design and installation, training and simulation, public socialization, and intensive mentoring. Data collection was conducted through interviews, pre-test and post-test, and field observations. Results/findings: The implementation of the Wise-Mother System successfully improved participants literacy in both financial management and nutrition. Post-test results showed a 46% improvement in budgeting skills and a 14% increase in nutritional literacy compared to pre-test scores. Furthermore, 100% of participants recognized the importance of allocating family budgets for nutritious food and understood how to use technology to support this goal. Conclusion: The Ibu Wise-Mother proved to be an effective digital innovation for empowering families to manage their household finances while improving family nutrition. Through education, training, and mentoring, the program successfully raised awareness and enhanced participants’ ability to plan family budgets aligned with nutritional needs. Limitations: The main limitations include uneven digital literacy among participants, limited internet access in certain areas, and a relatively short training duration, which required additional mentoring for consistent application of the system. Contribution: This program contributes to community development by integrating financial technology with family nutrition education, supporting the national stunting reduction agenda.
Penerapan model pembelajaran collaborative learning untuk mata kuliah sistem enterprise dengan menggunakan game simulasi bisnis MonsoonSIM Reva Ragam Santika; Rinny Meidiyustiani; Indah Rahayu Lestari; Nidya Kusumawardhany; Dolly Virgian Shaka Yudha Sakti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.30382

Abstract

Abstrak Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa tentang integrasi antar departemen dalam sistem enterprise melalui simulasi MonsoonSIM. Latar belakang kegiatan ini adalah kebutuhan untuk memiliki pemahaman praktis tentang konsep-konsep sistem enterprise yang kompleks pada mahasiswa. Mitra sasaran dalam kegiatan ini adalah mahasiswa program studi sistem informasi, manajemen dan akuntansi dengan jumlah peserta sebanyak 6 tim, di mana setiap tim terdiri dari 5 mahasiswa. Metode pelaksanaan kegiatan merupakan rangkaian dari penerapan Collaborative learning di setiap tahapannya mulai dari identifikasi kebutuhan mitra sampai dengan diseminasi hasil. Penyusunan rencana kegiatan menggunakan kerangka SMART(specific, Measurable, Achievable, Relevant, Tim Bound).Hasil kegiatan menunjukkan peningkatan signifikan dalam skor rata-rata mahasiswa dari minggu pertama hingga minggu ketiga sekitar 13,57%, yang mengindikasikan peningkatan pemahaman mahasiswa tentang integrasi antar departemen, peningkatan kemampuan dalam pengambilan keputusan strategis dan kerja sama tim sehingga dapat peningkatan profitabilitas perusahaan Virtual. Kegiatan ini berhasil mencapai tujuan yang ditetapkan, yaitu meningkatkan pemahaman mahasiswa terutama dalam matakuliah Sistem Enterprise Kata kunci: sistem enterprise; pembelajaran kolaborasi; MonsoonSIM. Abstract This community service activity aims to enhance students' understanding of inter-departmental integration within an enterprise system through MonsoonSIM simulation. The background of this activity stems from the necessity for students to gain a practical understanding of complex enterprise system concepts. The target partners in this activity are students from the information systems, management, and accounting study programs, with a total of 6 participating teams, each consisting of 5 students. The activity's implementation method involves a series of collaborative learning applications at each stage, starting from partner needs identification to result dissemination. The activity plan was developed using the SMART framework (Specific, Measurable, Achievable, Relevant, Time-bound). The results of the activity show a significant increase in the students' average scores from the first week to the third week by approximately 13.57%, indicating an improved understanding of inter-departmental integration, enhanced skills in strategic decision-making and teamwork, thereby leading to increased profitability of the virtual company. This activity successfully achieved its stated objective of improving students' understanding, particularly in the Enterprise Systems courseSystems course Keywords: enterprise system; collaborative learning; MonsoonSIM.
Co-Authors Akilah, Maysa Ami Rachyani Andin Hadiyanto Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, I Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Istiqomah Istiqomah Iswati, Heni Juninda Putri Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Muhammad Hirza Alby Mulianti, Amanda Eka Mulianti Nayadi, Armetha Nidya Kusumawardhany Nora Andira Brabo Priyanto , Sugeng P Putri, Amelia Qodariah Qodariah Rahayu Dwi Anggraini Retno Fuji Oktaviani Ricke Muriadi Rini Amelia, Rini Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Sangian, Angel Martasya Setiawati, Suci Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono