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All Journal Abdimasku : Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Ngurah Pandji Mertha Agung Durya
UDINUS Semarang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penguatan Pembukuan Kegiatan Pendanaan Renovasi Rumah Untuk Penanggulangan Rumah Kumuh Di BKM Sasono Mulyo, Keluahan Rejomulyo Semarang Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 3 (2020): September 2020
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v3i3.124

Abstract

Jurnal Penelitian dan Pengabdian ini, dibuat untuk mengidentifikasi permasalahan pengelolaan keuangan CSR dimasyarakat, sekaligus  dimaksudkan untuk memperkuat pembukuan yang ada di kegiatan kolaborasi infrastruktur, diwilayah BKM Kelurahan Rejomulyo.  Penguatan khususnya pada kegiatan pengembangan dan renovasi RTLH, yang didanai oleh CSR PT SMF.  Permasalahan diidentifikasi, selanjutnya dilakukan penguatan, melalui pemahaman kembali konsep-konsep dasar akuntansi.  Hal ini penting terkait dengan tansaksi yang yarus dicatat, dan kewajiban untuk melaporkan laporan keuangan. Penguatan diberikan oleh Tim Dosen Pengabdian Masyarakat UDINUS, kepada pemanfaat dana infrastruktur. Dimulai dengan penguatan konsep-konsep pembukuan, selanjutnya diharapkan dapat dioperasionalkan pada kegiatan pembukuannya.Penguatan selanjutnya, merupakan diskusi-diskusi yang diarahkan untuk pembentukan model pembukuan, yang dapat mengantisipasi kebutuhan program maupun masyarakat pemanfaat. Tim  selanjutnya memberikan masukan tentang Bagaimana seharusnya pembukuan dapat dilakukan oleh KSM, sehingga dapat terbentuk Laporan Keuangan yang transparan dan akuntabel
Analysis Of The Influence Of Product Quality, Lifestyle And Promotional Strategy On The Decision To Purchase Samsung Smartphone Products Khoirul Anwar; Bord Nandre Aprila; Ngurah Pandji Mertha Agung Durya; Ajeng Andriani Hapsari; Vivid Violin
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1637

Abstract

Today's smartphones are not just a means to fulfill communication needs; they have now become part of the user's lifestyle. Currently, almost every activity and time is spent using a smartphone, such as working, playing, socializing, or carrying out other daily activities. This study intends to examine how lifestyle, marketing, and product quality affect consumers' purchase choices. The basic data used in this study was collected from questionnaires. Using the judgment sampling method, a total of 100 respondents made up the sample. The method of data analysis employs numerous linear regressions. The findings of the study demonstrate that lifestyle significantly affects purchase choices. The high level of lifestyle can be used to explain this influence. Purchase decisions are significantly influenced by promotions. The effect of the significant amount of promotion of 0.000 can be explained. Purchase decisions are significantly influenced by product quality. The impact of the significant degree of product quality of 0.06 can be discussed. The combination of lifestyle, incentives, and product quality has a big impact on buying choices. The substantial level of lifestyle, promotion, and product quality can be used to explain this influence.
Analysis Of The Influence Of Dividend Payout Ratio, Investment Opportunity Set And Return On Asset On The Value Of Manufacturing Companies Nenden Hendayani; Adi Mursalin; Loso Judijanto; Ngurah Pandji Mertha Agung Durya; Naiyun Untung Utama
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1681

Abstract

The purpose of this study is to ascertain how a company's value is affected by factors such as leverage, return on assets, investment opportunity set, and dividend payout ratio. Associative research is what this study is. This study employed secondary data for its data collection. Annual financial reports and corporate annual reports that are released annually serve as secondary data for this study. Purposive sampling is the sample research technique employed. All manufacturing firms that are listed on the Indonesia Stock Exchange (BEI) serve as the research sample. Purposive sampling was used to choose the research sample. A literature review was the method of data collecting employed in this investigation. A multiple regression equation model is used in this study's hypothesis testing. The following conclusions can be made in light of the data that has been gathered and the outcomes of tests that have been conducted using the regression model: The value of a corporation is impacted by leverage. The value of the corporation is unaffected by ROA. IOS affects the value of a company. The dividend payout ratio affects the worth of the business.
Analysis Of The Influence Of Price Perception, Value Perception And Quality Perception On Intention To Repurchase Samsung Electronic Products Elizabeth Elizabeth; Sulistyo Budi Utomo; Ngurah Pandji Mertha Agung Durya; I Wayan Gede Antok Setiawan Jodi; Dedik Wiryawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1810

Abstract

The impact of perceived price, perceived quality, and perceived value on the desire to repurchase Internet of Things items is examined in this study. A sample of 100 respondents who utilize Samsung Android phones as part of the Internet of Things is used in this study’s primary data. Multiple linear regression tests are run on the data before processing. According to the study’s findings, perceived price has no appreciable impact on consumers’ intentions to buy Internet of Things items again. The propensity to repurchase Internet of Things items is strongly influenced by perceptions of quality.The propensity to repurchase Internet of Things items is strongly influenced by perceptions of value. The desire to repurchase Internet of Things devices is significantly influenced by perceived price, perceived quality, and perceived value all at once.
Analysis Of The Influence Of Debt Policy, Company Size And Corporate Governance On Agency Costs For Property Companies In Indonesia Mirza Anindya Pangestika; Aprilya Dwi Yandari; Hildawati; Ngurah Pandji Mertha Agung Durya; Ratnawita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1891

Abstract

The purpose of this study is to investigate how agency cost is impacted by corporate governance mechanisms, company size, and debt policy. The study's independent variables include audit committees, institutional ownership, and the number of commissioners in corporate governance structures. Next, determine the company's size using the natural log of its assets and its debt policy, which is determined by dividing its total assets by its liabilities. Using the sales to total assets ratio, agency cost is the dependent variable in this study. In this study, secondary data are used. The property businesses that were listed on the IDX between 2019 and 2021 made up the study's population. Purposive sampling was used to choose the research sample, yielding 50 firms annually. Following data processing according to the chosen criteria, some firms made up the sample, which meant that some companies was the final sample size that was employed. Multiple regression analysis models are used in the analysis test. The study's findings show that debt policy and the board of commissioners have a big impact on agency costs. However, the size of the business, the audit committee, and institutional ownership have little impact on agency costs.
Analysis Of The Effect Of Macroeconomic Variables On Returns Of Mutual Fund Shares Traded At State Owned Bank Alfiana Alfiana; Petrus Loo; Loso Judijanto; Jemmy Christian Rakinaung; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1898

Abstract

The purpose of this study is to determine whether IHSG, inflation, exchange rates, and BI rates have a meaningful impact on stock mutual fund returns. Panel data is the secondary data used in this quantitative research design. The population under investigation consists of stock mutual funds that are published and registered with OJK. Purposive sampling was the method of sampling that was employed. Secondary data (found online) and library research were the methods of data collection used in this study. A panel data regression test is the research methodology employed in this study. The analysis that was conducted yielded the following conclusions, which can be drawn: The panel data regression test results indicate that returns on stock mutual funds are significantly impacted by the IHSG, inflation, exchange rate, and BI rate all at the same time. IHSG has a demonstrably positive impact on stock mutual fund returns, according to the findings of the partial panel data regression test. It has been established that returns on equity mutual funds are significantly impacted negatively by inflation. It has been demonstrated that returns on stock mutual funds are significantly positively impacted by exchange rates. It has been demonstrated that stock mutual fund returns are significantly impacted negatively by the BI rate.
Peningkatan Literasi Keuangan UMKM Melalui Pelatihan Pencatatan Keuangan Digital: Pengabdian Hendrik ES Samosir; Sari Mujiani; Tono Mahmudin; Ilham Firman Ashari; Ngurah Pandji Mertha Agung Durya
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5792

Abstract

Pengabdian ini bertujuan untuk mengetahui efektivitas pelatihan pencatatan keuangan digital dalam meningkatkan literasi keuangan pelaku UMKM. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap identifikasi masalah dan analisis kebutuhan, perencanaan dan perancangan modul, sosialisasi dan rekrutmen peserta, pelatihan, implementasi, pendampingan dan monitoring berkala, serta evaluasi dan pengukuran dampak program. Hasil kegiatan ini menunjukkan bahwa pelatihan pencatatan keuangan digital telah memberikan kontribusi yang cukup menyeluruh terhadap peningkatan literasi keuangan pelaku UMKM. Perubahan tersebut tercermin dari adanya peningkatan pemahaman konseptual mengenai pentingnya pemisahan keuangan pribadi dan usaha, penyusunan laporan laba rugi, serta pengelolaan arus kas yang tertib. Selain memperkuat aspek kognitif, kegiatan ini juga mendorong perubahan sikap terhadap pencatatan keuangan, dari yang semula dianggap beban administratif menjadi bagian penting dari manajemen usaha. Peserta menunjukkan perkembangan keterampilan teknis dalam menyusun laporan keuangan sederhana dan mampu memanfaatkan aplikasi digital secara mandiri. Perubahan tersebut berdampak pada pola pengambilan keputusan yang lebih rasional, meningkatnya kepercayaan diri dalam mengakses pembiayaan formal, serta terbentuknya kebiasaan disiplin dalam pencatatan transaksi harian. Secara bertahap, penguatan literasi dan sistem administrasi keuangan ini menjadi fondasi bagi peningkatan ketahanan dan keberlanjutan usaha UMKM. 
Peningkatan Literasi Keuangan Digital Masyarakat Dalam Menghadapi Maraknya Investasi Ilegal: Penelitian Clara Neltje Meini Rotinsulu; Pemy Christiaan; Qonita Karima; Yuni Riskita Mangopo; Ngurah Pandji Mertha Agung Durya
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5397

Abstract

Kegiatan peningkatan literasi keuangan digital masyarakat dilaksanakan sebagai upaya untuk memperkuat pemahaman, sikap, dan perilaku finansial masyarakat dalam menghadapi maraknya investasi ilegal di era digital. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap identifikasi kebutuhan dan analisis kondisi awal, penyusunan materi edukasi, sosialisasi, simulasi dan studi kasus, pendampingan, edukasi, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman yang nyata terhadap konsep keuangan digital, termasuk jenis layanan, mekanisme transaksi, serta manfaat dan risiko yang menyertainya. Selain itu, masyarakat mengalami peningkatan kesadaran kritis terhadap berbagai bentuk investasi ilegal, ditandai dengan kemampuan mengenali ciri-ciri penawaran bermasalah dan meningkatnya kehati-hatian dalam menyikapi informasi investasi. Kegiatan ini juga mendorong perubahan pola pikir masyarakat menuju pengambilan keputusan finansial yang lebih rasional, terukur, dan bertanggung jawab, serta meningkatkan kemampuan dalam membedakan investasi legal dan ilegal. Dampak lain yang terlihat adalah tumbuhnya kepercayaan diri masyarakat dalam mengelola keuangan digital secara aman dan produktif, serta terbentuknya budaya diskusi dan berbagi informasi keuangan yang sehat di lingkungan sosial. Secara keseluruhan, kegiatan ini berkontribusi dalam meningkatkan kesiapan dan ketahanan masyarakat menghadapi perkembangan investasi digital yang semakin kompleks, sekaligus mendukung terwujudnya ekosistem keuangan digital yang lebih aman dan berkelanjutan.
Co-Authors Adi Mursalin Ajeng Andriani Hapsari Alfiana Aprilya Dwi Yandari Bord Nandre Aprila Clara Neltje Meini Rotinsulu Elizabeth Elizabeth Hendrik ES Samosir Hildawati Ilham Firman Ashari Jemmy Christian Rakinaung Khoirul Anwar, SE, MM Loso Judijanto Mahmudin, Tono Mirza Anindya Pangestika Naiyun Untung Utama Nenden Hendayani Pemy Christiaan Petrus Loo Qonita Karima Ririh Dian Pratiwi Sari Mujiani SETIAWAN JODI, I WAYAN GEDE ANTOK Sulistyo Budi Utomo Vivid Violin Wiryawan, Dedik Yuni Riskita Mangopo