Article Per Year (5 Year)
p-Index From 2021 - 2026
3.237
P-Index
This Author published in this journals
All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Journal of Auditing, Finance, and Forensic Accounting Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) ABSYARA: Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat Indonesia INCOME: Indonesian Journal of Community Service and Engagement Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Indo-Fintech Intellectuals: Journal of Economics and Business Indonesian Journal of Accounting and Business Accounting Journal of Ibrahimy (AJI) Riset Akuntansi dan Bisnis Indonesia
Sumiyati Sumiyati
Universitas Bangka Belitung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Production Cost Structure, Sales Growth, Inflation, and Profitability in Food and Beverage Companies Livia Sandi; Rulyanti Susi Wardhani; Sumiyati Sumiyati
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.479

Abstract

Purpose: This study aims to analyze the effect of production cost structure and sales growth on profitability and examine the role of inflation as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Methodology: This study employed a quantitative approach using secondary data from 19 companies selected through purposive sampling, resulting in 57 observations. The data were analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS. Results: The results show that the production cost structure has a significant negative effect on profitability, with a regression coefficient of -0.312 (p= 0.001). Meanwhile, sales growth has no significant effect on profitability, with a coefficient of 0.027 (p= 0.765). Furthermore, inflation does not moderate the effects of production cost structure or sales growth on profitability. Conclusions: The findings indicate that company profitability is more strongly influenced by internal factors, particularly production cost efficiency, than by external factors such as inflation. The relationship between the main variables is direct and not influenced by inflationary conditions. Limitations: This study is limited to a three-year observation period and uses a limited number of variables; therefore, it does not fully capture all factors that may influence profitability. Contribution: This study contributes to the profitability literature and offers practical guidance for management and investors to assess performance through cost efficiency and sales growth.
Pelatihan Penyusunan Laporan Keuangan UMKM Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Wulpiah Wulpiah; Sumiyati Sumiyati; Ahmad Irvani; Himmatul Ulyah; Robi Robi
INCOME: Indonesian Journal of Community Service and Engagement Vol 5 No 2 (2026)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v5i2.2323

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, namun masih menghadapi berbagai kendala dalam pengelolaan administrasi dan penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Rendahnya literasi akuntansi, belum sistematisnya pencatatan transaksi, serta masih bercampurnya keuangan pribadi dan usaha menjadi permasalahan utama yang berdampak pada rendahnya akuntabilitas usaha dan terbatasnya akses pembiayaan formal. Kegiatan Pengabdian kepada Masyarakat Program Pascasarjana IAIN Syaikh Abdurrahman Siddik Bangka Belitung ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam menyusun laporan keuangan berbasis SAK EMKM. Kegiatan dilaksanakan pada 25 September 2024 di Kantor Bupati Bangka Tengah dengan melibatkan 50 pelaku UMKM. Metode yang digunakan adalah pendekatan partisipatif melalui penyampaian materi, diskusi interaktif, studi kasus, praktik penyusunan laporan keuangan, dan pendampingan secara langsung. Evaluasi dilakukan melalui observasi terhadap partisipasi peserta serta penilaian hasil praktik penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai konsep dasar SAK EMKM, kemampuan melakukan pencatatan transaksi secara sistematis, serta keterampilan menyusun laporan posisi keuangan, laporan laba rugi, dan laporan perubahan modal sesuai standar. Selain itu, peserta mulai menyadari pentingnya pemisahan keuangan pribadi dan usaha sebagai dasar pengelolaan keuangan yang akuntabel. Kegiatan ini membuktikan bahwa pelatihan dan pendampingan berbasis praktik efektif meningkatkan literasi akuntansi pelaku UMKM. Keberlanjutan program melalui pendampingan berkala dan pemanfaatan teknologi pencatatan keuangan digital diperlukan agar implementasi SAK EMKM dapat berjalan secara konsisten serta mendukung peningkatan daya saing dan keberlanjutan UMKM.
Co-Authors Ahmad Irvani Alvina Rahmatania Amggraeni Yunita Anggraeni Yunita Atin Martini Boy Dian Anugra Sandy Faisal Akbar, Muhammad Hafizan Imanuddin Hendri Warno Hengky Veru Purbolakseto Himmatul Ulyah ilham azis hidayatulah Julia Anisa Julia Julia Julia Saputra Khairiyansyah Khairiyansyah Livia Sandi M Rizi Maya Yusnita Muhammad Qomaruddin Ridwan Panggio Restu Wilujeng Reniati Reniati Robi Robi Rulyanti Susi Wardhani Suhaidar Suhaidar Suhaidar Suhaidar Vebtasvili Vebtasvili Wulpiah Wulpiah Yudi Sapta Pranoto