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MENINGKATKAN NILAI TAMBAH KERTAS DAUR ULANG (KDU) PADA USAHA KREATIF MUCIZEPAPIER DI DESA CILIMUS, KABUPATEN KUNINGAN Gista Rismayani; Yeni Fitriani Somantri; Intan Rahayu; Setyo Wati
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 3 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract Based on data from the National Waste Management Information System (SIPSN), waste generation reached 17,751,496.81 (tons/year), 9,475,301.63 (tons/year) handling, managed waste 12,658,861, 23 (tons/year), while the unmanaged waste is 5,092,635.58 (tons/year). (https://sipsn.menlhk.go.id/). Garbage is a problem that is quite disturbing for the community. Building the character of a community that cares about the environment is not an easy thing. Many people have the desire to become entrepreneurs (entrepreneurs). However, not many people have the desire to become entrepreneurs who shape social character in their implementation, such as being a (socialpreneur). Not only looking for profit, but also taking care of the environment through pioneering businesses, having a sales value, innovating, to create a prosperous society and love the environment. The purpose of this service is to increase the added value of recycled paper in the mucizepapier creative business. The outputs achieved in this service are the creation of calendar products, A6 notebooks, wedding invitations, and souvenirs from recycled paper. Abstrak Berdasarkan data dari Sistem Informasi Pengelolaan Sampah Nasional (SIPSN), timbulan sampah mencapai 17.751.496,81 (ton/tahun), penanganan yang telah dilakukan sebanyak 9.475.301,63 (ton/tahun), sampah yang terkelola sebanyak 12.658.861,23 (ton/tahun), sedangkan sampah yang tidak terkelola 5.092.635,58 (ton/tahun). (https://sipsn.menlhk.go.id/). Sampah menjadi permasalahan yang cukup meresahkan bagi masyarakat. Membentuk karakter masyarakat yang peduli akan lingkungan bukanlah hal yang mudah. Banyak masyarakat yang memiliki keinginan menjadi wirausahawan (entrepreneur). Namun tidak banyak masyarakat yang memiliki keinginan untuk menjadi wirausaha yang membentuk karakter sosial dalam pelaksanaannya, seperti halnya menjadi (socialpreneur). Tidak hanya mencari keuntungan, namun melakukan pemeliharaan lingkungan melalui usaha yang dirintis, memiliki nial jual, berinovasi, untuk mewujudkan masyarakat yang sejahtera dan cinta lingkungan. Tujuan dari pengabdian ini adalah untuk meningkatkan nilai tambah pada kertas daur ulang pada usaha kreatif mucizepapier. Luaran yang dicapai pada pengabdian ini adalah terciptanya produk kalender, buku catatan A6, undangan pernikahan, dan cindera mata dari hasil kertas daur ulang.

PENDAMPINGAN PENENTUAN BIAYA PRODUKSI DAN HARGA JUAL PRODUK KERTAS DAUR ULANG PADA USAHA KREATIF SKALA MIKRO Gista Rismayani; Yeni Fitriani Somantri; Intan Rahayu; Setyo Wati; Uney Nurmaya; Osa Sri Azzahra; Silpa Fauziah; Wulan Herlina; Ernawati Ernawati; Erli Dwi Rizki
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.469-475

Pengabdian ini bertujuan untuk memberikan teknologi tepat tuna perhitungan harga pokok produksi dalam menentukan harga jual produk daur ulang dengan bahan baku kertas yang telah di daur ulang dengan menggunakan metode full costing dan job order costing. Selain itu, pemberian edukasi pada generasi Z milenial mahasiswa fakultas ekonomi dan bisnis untuk lebih mencintai lingkungan dengan berkreasi secara ramah lingkungan, sehingga menciptakan karakter yang cageur, bageur, pinter, bener, tur singer dengan penerapan akuntansi biaya dan akuntansi lingkungan. Metode pelaksanaan pada pengabdian ini adalah mengklasifikasikan BBB, BTKL, dan BOP pada hasil pembuatan kertas daur ulang dan hasil produk kertas daur ulang untuk menentukan HPP. Tahapan selanjutnya adalah menentukan harga jual dengan margin yang diinginkan oleh mitra pengabdian serta membandingkannya dengan harga pasar.

ANALISIS PENGARUH FAKTOR EKONOMI MAKRO TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BEI PERIODE 2019-2022 Safitri Nurul Hikmah; Gista Rismayani; laras pratiwi
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 1 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i1.1323

When market participants make a decision to make an investment, one of them looks at the performance of the Composite Stock Price Index, because they can measure or predict the level of profit that will be obtained. Many factors can make the performance of the stock price index fluctuate, which can be influenced by internal and external factors such as inflation, BI interest rates and Exchange Dollar. This study aims to analyze and determine the effect of macroeconomics on the composite stock price index. The method used in this study is a quantitative approach to the type of associative research. Source of data in this study using secondary data sourced from the official website, namely www.bi.go.id, www.bps.go.id, and www.idx.co.id with documentation and library research as a data collection technique. The data processing method uses multiple linear regression with the sampling technique used being a saturated sample. This research consists of Descriptive testing and Hypothesis Testing with SPSS version 29. Based on the results of the study, it was stated that inflation and the dollar exchange had a significant effect on the JCI, while the BI Rate variable had no significant effect on the JCI. Simultaneously Inflation, BI Interest Rate, Dollar Exchange have a significant effect on the JCI. Keywords: BI Interest Rate, Exchange Dollar, Inflation, JCI.

Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.

Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parungâ€”research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.

LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) Rismayani, Gista; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i2.2015

The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.

Pendampingan Perhitungan Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Langsung Pada UMKM Payung Geulis Karya Utama Rosliawati, Yesi; Ramdani, Rahmi Bilqis; Destin, Ranti; Agustina, Yolanda; Basit, Abdul; Rismayani, Gista
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 10 (2024): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i10.1841

Pendampingan ini dilakukan untuk membantu UMKM Payung geulis karya utama dalam pengambilan keputusan membeli atau membuat kerangka payung geulis sendiri pada UMKM Payung Geulis Karya Utama. UMKM ini telah beroperasi sejak tahun 1971. Meskipun memiliki nilai estetika dan nilai Budaya yang tinggi, UMKM ini memiliki sejumlah tantangan operasional, terutama dalam hal ketergantungan pada pemasok bahan baku, khususnya rangka payung. penelitian ini menggunakan metode penelitian deskriptif untuk menganalisis biaya diferensial dalam pengambilan keputusan membeli atau memproduksi sendiri rangka payung geulis. Hasil analisis menunjukan penghematan biaya jika UMKM memproduksi sendiri rangka payung geulis. Namun, keterbatasan waktu dan sumber daya menyebabkan pemilik lebih memilih untuk membeli rangka payung geulis pada pengrajin lain. Penelitian ini memberikan implikasi strategi bagi UMKM dalam mengelola rantai pasok secara efisien, meningkatkan daya saing, dan mendukung keberlanjutan bisnis mereka.

Perilaku Keuangan, Mental Accounting dan Digitalisasi Ekonomi terhadap Gaya Hidup Mahasiswa pada Generasi Z (Survei pada Mahasiswa Generasi Z di Provinsi Jawa Barat) Nudiya Syahidurrohim; Gista Rismayani; Intan Rahayu
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh perilaku keuangan, mental accounting, digitalisasi ekonomi terhadap gaya hidup mahasiswa pada generasi Z di Jawa Barat. Populasi yang digunakan dalam penelitian adalah seluruh mahasiswa di Provinsi Jawa Barat pada generasi Z. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuesioner. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan teknik Nonprobaility Sampling. Hasil dari penelitian ini menunjukan bahwa perilaku keuangan tidak berpengaruh signifikan terhadap gaya hidup, mental accounting berpengaruh signifikan terhadap gaya hidup, dan digitalisasi ekonomi berpengaruh signifikan terhadap gaya hidup. Adapun yang menjadi keterbaruan dalam penelitian ini adalah objek penelitian yang berbeda dimana dalam penelitian ini menggunakan variabel mental accounting, dan digitalisasi ekonomi pada mahasiswa generasi Z, serta populasi dan sampel yang digunakan berbeda dimana populasi dan sampel yang digunakan ada keterbaruan, lebih luas, dan terfokus pada generasi Z.

Sosialisasi Akad Bagi Hasil dan Akad Jual Beli sebagai Upaya Meningkatkan Perekonomian Perempuan Secara Islami Rismayani, Gista; Pratiwi, Laras; Somantri, Yeni Fitriani
Empowerment Vol. 5 No. 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5033

Lack of knowledge about riba, the laws that underlie riba, the reasons for the prohibition of riba, the things that cause usury and the effects of usury on the people, they need for an understanding of usury in Islam so as not to fall further into sin. In this community service, socialization regarding sharia is needed to manage resources and the application of business in accordance with sharia principles through profit sharing contracts and buying and selling contracts for PKK women in Kedungwuluh village, Padaherang sub-district, Pangandaran district so that the resources they have can be used. utilized properly, and provide benefits and benefits for the people in the corridor of Islam. Evaluation in the implementation of this community service activity is to provide questionnaires to the participants regarding the seminar training that has been carried out and regarding the suitability of the seminar material that has been delivered. The results show that the majority of housewives have experienced an increase in the pretest score from post by 81% while 19% have not and tend to experience a decrease in value.Kurangnya pengetahuan tentang riba, hukum-hukum yang mendasari riba, sebab-sebab pengharamanya riba, hal-hal yang menyebabkan riba serta dampak yang diakibatkan oleh riba terhadap umat, perlu adanya pemahaman tentang riba dalam islam agar tidak semakin terjerumus kedalam dosa. Dalam pengabdian masyarakat ini diperlukan sosialisai mengenai syariat untuk mengelola sumber daya dan penerapan bisnisnya yang sesuai dengan prinsip-prinsip syariah melalui akad bagi hasil dan akad jual beli pada ibu-ibu PKK di desa kedungwuluh, kecamatan padaherang, kabupaten pangandaran agar sumber daya yang dimiliki dapat termanfaatkan dengan baik, dan memberikan keuntungan serta kemaslahatan bagi umat dalam koridor Islam. Evaluasi dalam pelaksanaan kegiatan pengabdian kepada masyarakat ini adalah memberikan kuisioner kepada para peserta mengenai pelatihan seminar yang telah dilaksanakan dan mengenai kesesuaian materi seminar yang telah disampaikan. Hasil menunjukkan mayoritas Ibu-ibu rumah tangga telah mengalami peningkatan nilai pretest dari post sebesar 81% sedangkan 19% belum dan canderung mengalami penurunan nilai.

LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) Rismayani, Gista; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i2.2015

The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.

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