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All Journal Jurnal Pengabdian dan Kewirausahaan Jurnal Puan Indonesia PROGRESIF JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti

Henik Hari Astuti

Universitas Trisakti

Author-ID : 3554595

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN MATERIAL FLOW COST ACCOUNTING (MFCA) BAGI PARA UMKM DI DKI JAKARTA Virna Sulfitri; Henik Hari Astuti; Budi Santosa
PUAN INDONESIA Vol. 3 No. 2 (2022): Jurnal Puan Indonesia Vol 3 No 2 Januari 2022
Publisher : ASOSIASI IDEBAHASA KEPRI

Community Service is one part of the direct contribution from academics, in this case the Faculty of Economics and Business, Trisakti University to the community. On this occasion the Trisakti University FEB team had the opportunity to provide training on Material Flow Cost Accounting (MFCA) for MSMEs. This training is considered important considering that the understanding of MSME actors in terms of the flow cost of material is still very minimal, so that in the implementation of their business there are still very few who apply it in the production process. This training aims to educate MSME actors in terms of flow cost accounting for the use of their production materials, MSMEs can sort out the types and types of materials to be used so as to increase the effectiveness and efficiency of production to increase sales and business profits. PKM training will be carried out using an online method considering the conditions of the COVID-19 pandemic, which until now has not allowed face-to-face/off-line training. The output of this PKM will be published to the public so that it can provide wider benefits.

Mengembalikan Kejayaan Pasar Tanah Abang Di Era Pandemi Melalui Peningkatan Kinerja Para Pedagang (UMKM) Raden Ajeng Entaresmen; Farah Margaretha; Henik Hari Astuti; Gusti Dia Karima; Putri ufiandah
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 1 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Micro, Small and Medium Enterprises (MSMEs) from time to time have increased. The business people also produce various types of products. MSMEs are one of the breakthroughs in increasing economic growth in the midst of society to achieve adequate living welfare. MSMEs are the pillars of the Indonesian economy, because they help the community's economic growth. Community independence is like business people. This MSME is expected to be able to reduce the unemployment rate if you look at the fact that employment opportunities are increasingly limited and the number of workers who have not been absorbed continues to grow. The main problems of MSMEs today are mainly related to difficulties in terms of marketing and financial management. As well as the lack of various trainings in terms of marketing their products and simple financial management methods for MSME actors, so as to improve welfare for MSME actors with sharia concepts. The problem can be formulated, how to improve the welfare of SMEs with the concept of sharia. The goal is to be able to solve the problems formulated above, so this activity is aimed at providing training to improve the welfare of MSMEs. This activity is carried out by: The implementation of this community service activity begins with a problem survey and continues with a coordination meeting with the MSMEs in the Tanah Abang Market, Central Jakarta. This activity ends with an evaluation of the effectiveness of activities by monitoring the business that will be started by each group of MSMEs. The implementation method carried out in this PKM activity is to conduct training by increasing the welfare of MSMEs with sharia concepts through the fields of marketing and finance. This training is also equipped with examples of improving the welfare of MSMEs.

DAMPAK RELAKSASI PPh UMKM DI MASA PANDEMI COVID-19 Susi Dwi Mulyani; Victor Siagian; Henik Hari Astuti Astuti; Aris Riantori Faisal; Giawan Nur Fitria
JURNAL ABDIKARYASAKTI Vol. 1 No. 2 (2021): Oktober
Publisher : Universitas Trisakti

Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.

PENGARUH KOMISARIS INDEPENDEN (KI), CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL (IC) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yudhi Yuliansyah; Henik Hari Astuti; Yvone Augustine
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine the effect Idependent Commissioner, Corporate Social Responsibility, and Intellectual Capital on the variable value of the firm (PBV) in manufacturing companies during the period of the year from 2011 to 2015. The sample was selected by 34 companies manufacturing during 2011 to 2015. Data were analyzed using multiple regression analysis with Eviews version 9.0.The results showed that: Idependent Commissioner does not positive effect on the value of the firm(PBV), Corporate Social Responsibility does not positive effect on the value of the firm (PBV), and Intellectual Capital positive effect on the value of the firm (PBV).

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI Henik Haris Astuti; Roni Aron Oktavianus; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.

ENHANCING BUSINESS PROFITS THROUGH FINANCIAL MANAGEMENT TRAINING AT RUFATA MSMEs Indriyarti, Eko Retno; Astuti, Henik Hari; Lenggogeni, Lenggogeni
Jurnal Pengabdian dan Kewirausahaan Vol 8, No 2 (2024): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v8i2.6239

Micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, frequently grapple with the challenge of effectively recording and managing both business and personal finances. This led to the initiation of community service activities that focused on the topic of financial management. The decision to focus on this topic was made to maximize business profits. The objective of this event, scheduled for March 2024, is to augment the knowledge and expertise of Rufata MSME participants engaged in the culinary industry in Gudang Sarinah, Pancoran, and South Jakarta. We utilize training techniques to accomplish this endeavour. This activity encompasses the procedure of recording and overseeing a business's revenue and expenses. The objective is to furnish business proprietors with precise and all-encompassing data regarding their financial circumstances. Furthermore, this PKM seeks to aid commercial entities in differentiating between business funds and personal resources. The exercises conducted demonstrated that all participants derived benefits from the provided knowledge, particularly due to its straightforward adoption and practical application. Furthermore, the participants assessed whether the provided material aligned with their requirements and whether its delivery was clear. Moreover, the participants expressed their readiness to participate in future attempts, emphasizing the benefits they experienced from the current actions.

Co-Authors Aris Riantori Faisal BUDI SANTOSA Eko Retno Indriyarti FARAH MARGARETHA Giawan Nur Fitria Gusti Dia Karima Lenggogeni, Lenggogeni Putri ufiandah Raden Ajeng Entaresmen Roni Aron Oktavianus Susi Dwi Mulyani Victor Siagian Virna Sulfitri Yudhi Yuliansyah Yvone Augustine Yvonne Augustine

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