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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Pengabdian Masyarakat Asia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mujtama: Jurnal Pengabdian Masyarakat
Ni Luh Gde Ana Pertiwi
Universitas Mercu Buana Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Tax Training for Members of Hisfarma Special Region of Yogyakarta Utomo, Rochmad Bayu; Nugraeni; Pertiwi, Ni Luh Gde Ana; Karista, Dina; Dini Hari, Ilham Galih
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2305

Abstract

Purpose: The rapid growth of pharmacies has made them a key focus for government taxation. However, many pharmacy entrepreneurs struggle with tax compliance due to a lack of knowledge. This study aims to address this issue through taxation training to enhance their understanding and adherence to tax regulations. Method: The study involved 35 HISFARMA pharmacy entrepreneurs in Yogyakarta, using observation, training, and mentoring to improve tax knowledge and compliance. Practical Application: The training provided entrepreneurs with essential taxation knowledge, enabling better compliance and reducing business risks related to tax obligations. Conclusion: The training significantly improved participants' understanding of pharmacy taxation, fostering better compliance and supporting a more structured business environment.
Excel-Based Financial Report Preparation Training for Pharmacy Entrepreneurs Who Are Members of HISFARMA in the Special Region of Yogyakarta Nugraeni; Utomo, Rochmad Bayu; Pertiwi, Ni Luh Gde Ana
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2488

Abstract

Purpose: This activity aimed to assist pharmacy owners, members of HISFARMA in Yogyakarta, who struggled with manual financial reporting. The goal was to improve their skills in preparing financial reports using Excel. Method: A training program was conducted involving 30 HISFARMA member pharmacies. Participants were taught to prepare financial reports using Excel through practical exercises and direct mentoring. Practical Application: The training provided pharmacy owners with practical skills to organize financial data efficiently, streamline reporting processes, and enhance cost classification, leading to better financial management. Conclusion: After the training, participants showed significant improvement, particularly in the classification of the expenses. Using Excel contributed to more accurate and professional financial reporting among HISFARMA pharmacy owners.
Pendampingan Bisnis dengan Konsep Kewirausahaan Sosial pada Perajin Kain Cepuk di Desa Tanglad Nusa Penida Pertiwi, Ni Luh Gde Ana
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 1 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i1.6822

Abstract

Woven fabric is a cultural heritage that has existed for hundreds of years and continues to develop to this day, becoming a symbol of pride and regional identity. Cepuk fabric craftsmen in Tanglad Village are part of a community that produces traditional fabrics with skills that have existed for a long time. The existence of cepuk fabric craftsmen in Tanglad Village not only reflects the preservation of local culture, but is also the main source of livelihood for many families in the village. Cepuk fabric craftsmen in Tanglad Village, Nusa Penida, have great potential to develop and provide a positive impact on the local community. However, they often face various challenges, such as limitations in financial management, marketing, and development of production capacity. So it takes an understanding and awareness of the importance of doing business planning and bookkeeping. The methods used are observation methods, presentations with powerpoint and training with books and Google Drive face-to-face or offline. This community service activity is carried out with a door-to-door system, aiming that the material is delivered according to the desired target. The results obtained from this community service activity are to make Cepuk Weaving craftsmen increasingly aware of the importance of bookkeeping for their business, and to be able to increase the desire to learn simple bookkeeping so that their business finances can be better controlled. Overall, social entrepreneurship-based business assistance provides double benefits, namely improving the economic welfare of Cepuk weaving craftsmen while supporting the preservation of culture and the environment.
Strategy For Developing Creative Economy-Based Tourism Villages In Sleman District Rochmad Bayu Utomo; Ni Luh Gde Ana Pertiwi; Nugraeni; Dina Karista; Ilham Galih Dini Hari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6922

Abstract

This study was conducted to determine the existing tourism and creative economy villages that were developed and to formulate a strategy for developing tourism villages based on the creative economy. The data used are primary data in the form of information collected from tourism villages and secondary data in the form of support data from BPS, the Sleman Regency Tourism Office and social media. The techniques used in this study are data exploration, desk analysis, observation and FGD techniques. The results of the study indicate that tourism villages in Sleman Regency develop creative economic potential. In the formulation of a strategy for developing tourism villages based on the creative economy, there are several strengths, weaknesses, opportunities, and threats that are formulated. From the SWOT analysis, several alternative strategies and programs/activities have been produced that can be implemented and attempted to develop the potential of the creative economy in tourism villages in Sleman Regency, namely by improving infrastructure, training and developing human resources, product diversification and innovation and others.
THE INFLUENCE OF GOVERNMENT ROLES, SOCIAL RESPONSIBILITY, SOCIAL CAPITAL, AND FINANCIAL LITERACY ON WASTE BANK PERFORMANCE IN YOGYAKARTA Nugraeni Nugraeni; Rochmad Bayu Utomo; Ni Luh Gde Ana Pertiwi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/4brxk615

Abstract

The Special Region of Yogyakarta Province is not immune to the problem of waste accumulation, which is exacerbated by the closure of the Piyungan Integrated Waste Disposal Site (TPST). This study aims to examine 1) the role of government, CSR, social Capital, and financial Literacy on social entrepreneurship orientation, 2) the role of government, CSR, social Capital, financial Literacy, and social entrepreneurship orientation on waste bank performance, 3) Social entrepreneurship orientation mediates the relationship between the role of government, CSR, social Capital, and financial Literacy on waste bank performance. The research method used is quantitative. The data source is a primary dataset collected through the distribution of questionnaires to a sample of 95 respondents. The data analysis technique used is the Structural Equation Model (SEM). The results of the study show that 1) the role of government, CSR, and financial Literacy has a positive effect on social entrepreneurship orientation. In contrast, social Capital does not affect social entrepreneurship. 2) The role of government, CSR, social Capital, financial Literacy, and social entrepreneurship orientation has a positive effect on waste bank performance. 3) Social entrepreneurship orientation mediates the role of government, CSR, social Capital, and financial Literacy on the performance of waste banks.
Co-Authors Dina Karista Dini Hari, Ilham Galih Ida Ayu Nyoman Saskara Ilham Galih Dini Hari Karista, Dina Made Kembar Sri Budhi Nugraeni Nugraeni Nugraeni Rochmad Bayu Utomo