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PELATIHAN KEWIRAUSAHAAN DAN PERHITUNGAN AKUNTANSI BIAYA UNTUK PENINGKATAN EKONOMI DI DESA MUARA Nugraheni, Novita; Paramitha, Diky; Solihat , Iis; Widiastuti, Yeni; Firman, Antares; Abdurrohman Thohir Wijaya, Raden
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3417

Micro, Small, and Medium Enterprises (MSMEs) constitute a burgeoning economic sector in Indonesia. SME empowerment policies primarily aim to promote initiatives that mitigate poverty and inequality, generate employment opportunities, enhance exports, and rejuvenate agricultural and rural regions, which were national development priorities in 2006. This community service imparts knowledge of entrepreneurship and emphasizes the significance of calculating the cost of goods sold (COGS) to MSME entrepreneurs in Muara Village, Tangerang Regency. This aims to enable them to ascertain the business plan to implement and maximize profits in a competitive landscape with analogous products while preventing excessive budgeting in merchandise production. The Community Service (PkM) is situated in Muara Village. Muara Village is situated in the northern part of Teluk Naga District. The aims of this community service program are: Imparting information and skills to MSMEs in Muara Village, Teluk Naga District, Tangerang Regency, specifically with training on the calculation of Cost of Goods Sold. Participants are provided with instructions on capturing images intended for the marketing of their items. Participants receive instruction on computing the Cost of Goods Sold (COGS).

Pelatihan Accounting Games Sebagai Sarana Peningkatan Dasar Literasi Akuntansi Pada Generasi Milenial dan Zoomer Prasetiyo, Yudhi; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7813

The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.

Pre- And Post-Pandemic Determinants of Financial Distress in Property and Real Estate: The Moderating Role of Profitability Juwita, Rakhmini; Solihat, Iis; Widiastuti, Yeni; Mukhtar, Mukhtar; Akbar, Taufik
Jurnal Mamangan Vol 14, No 2 (2025): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v14i2.10218

The research aims to examine the influence of sales growth, leverage, and intellectual capital on financial distress with profitability as a moderating factor before and after the onset of the COVID-19 pandemic. The study focuses on 48 property and real estate sub-sector companies listed on the Indonesian Stock Exchange from 2018 to 2022. Using purposive sampling, 14 eligible companies were chosen for analysis. The data underwent analysis utilizing multiple linear regression, moderated regression analysis, and paired sample t-test methods. Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Profitability moderates the influence of sales growth but not leverage or intellectual capital on financial distress. Additionally, it was noted that following the COVID-19 pandemic period, there were decreases in sales growth, intellectual capital, and profitability along with an increase in leverage by 8.75%. The study investigates how sales growth, leverage, and intellectual capital affect financial distress in the property and real estate sector. It goes beyond traditional financial metrics to explore the role of intellectual capital components like human capital, structural capital, and relational capital in mitigating financial distress. The study also examines the effects of the COVID-19 pandemic on the sectors, providing insights into how it has adapted to its challenges.

PELATIHAN KEWIRAUSAHAAN DAN PERHITUNGAN AKUNTANSI BIAYA UNTUK PENINGKATAN EKONOMI DI DESA MUARA Nugraheni, Novita; Paramitha, Diky; Solihat , Iis; Widiastuti, Yeni; Firman, Antares; Abdurrohman Thohir Wijaya, Raden
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3417

Micro, Small, and Medium Enterprises (MSMEs) constitute a burgeoning economic sector in Indonesia. SME empowerment policies primarily aim to promote initiatives that mitigate poverty and inequality, generate employment opportunities, enhance exports, and rejuvenate agricultural and rural regions, which were national development priorities in 2006. This community service imparts knowledge of entrepreneurship and emphasizes the significance of calculating the cost of goods sold (COGS) to MSME entrepreneurs in Muara Village, Tangerang Regency. This aims to enable them to ascertain the business plan to implement and maximize profits in a competitive landscape with analogous products while preventing excessive budgeting in merchandise production. The Community Service (PkM) is situated in Muara Village. Muara Village is situated in the northern part of Teluk Naga District. The aims of this community service program are: Imparting information and skills to MSMEs in Muara Village, Teluk Naga District, Tangerang Regency, specifically with training on the calculation of Cost of Goods Sold. Participants are provided with instructions on capturing images intended for the marketing of their items. Participants receive instruction on computing the Cost of Goods Sold (COGS).

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