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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Language Literacy: Journal of Linguistics, Literature, and Language Teaching Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Adi Widya : Jurnal Pengabdian Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Analisis Bisnis Ekonomi JURNAL PENDIDIKAN TAMBUSAI Jurnal Teknologi Pertanian Andalas (JRAMB) Jurnal Riset Akuntansi Mercu Buana SULUH: Jurnal Abdimas Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Budimas : Jurnal Pengabdian Masyarakat jurnal syntax admiration Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekuilnomi Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Social Responsibility Projects by Higher Education Forum Jurnal Media Informatika Action Research Literate (ARL) KARYA: Jurnal Pengabdian Kepada Masyarakat Winter Journal: IMWI Student Research Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Education Research EKONOMIKA45 Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) KREATIF: Jurnal Pengabdian Masyarakat Nusantara Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Masyarakat Mengabdi Nusantara Journal of Management and Social Sciences Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal Research of Social Science, Economics, and Management Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi Jurnal Akuntan Publik Riwayat: Educational Journal of History and Humanities Nanggroe: Journal of Scholarly Service Inovasi Jurnal Pengabdian Masyarakat (IJPM) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital PADIMAS: Jurnal Pengabdian Masyarakat Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Nawadeepa: Jurnal Pengabdian Masyarakat Jurnal Analisis Bisnis Ekonomi Jurnal Pengabdian Kepada Masyarakat Indonesia KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Nugraeni Nugraeni
Universitas Mercu Buana Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Meningkatkan Promosi UMKM Jasa Dengan Penerapan Digital Marketing dan Kontrol Biaya Melalui Pembukuan Nurhayati Haviyyan; Nugraeni Nugraeni
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 1 (2026): Januari : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i1.2818

Abstract

The rapid development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt by utilizing digital marketing and improving financial management practices. However, many service-based MSMEs have not yet optimized digital promotion and integrated bookkeeping in their business operations. This community service activity aims to enhance the promotion of service MSMEs through the implementation of digital marketing and to strengthen cost control through simple bookkeeping at AND CUSTOM LED. The methods used include an initial survey, practical mentoring, and evaluation of the activities. The mentoring process involved training in promotional content creation, the use of social media as a business communication tool, and the application of daily transaction recording. The results indicate an improvement in the business owner’s understanding and behavior regarding promotional management and financial recording. The MSME owner became more active and consistent in implementing digital promotion strategies and more disciplined in recording income and expenses. In addition, the mentoring encouraged a more independent and well-planned work attitude. Overall, this activity demonstrates that integrating digital marketing with simple bookkeeping can improve the quality of service MSME management and support business sustainability in the digital era.
Observasi Biaya Biaya Produksi Pendamping Kegiatan Masyarakat Pedagang Batagor Untuk Perencanaan Penjualan Baiq Emilia Annisa Putri; Nugraeni
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 2 (2023): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i2.1588

Abstract

Dikalangan masyarakat Indonesia, batagor merupakan makanan yang sangat digemari. Selain rasanya yang menggoda gurih, harga batagor ini juga cukup terjangkau. Salah satu pelaku usaha yang berjualan batagor dengan menggunakan gerobak keliling adalah Pak Sala. Batagor yang dijual Pak Sala dijual oleh penjual yang cukup diminati, karena rasa produk yang kuat dan harga yang cukup murah dengan kualitas rasa yang enak. Pengabdian ini menggunakan metode obeservasi dimana saya terjun langsung wawancara kepada pak sala Hasil dari pengabdian ini menunjukkan bahwa pak sala seingkali mengalami kendala seperti sepinya pembeli karena saat ini banyak bermunculan para pedagang batagor akibat karyawan yang kena PHK akibat dampak Covid 19, dengan inovasi terbaru yang dimiliki oleh para pedagang batagor lainnya sehingga menimbulkan persaingan antar pedagang. Kendala lainnnya tidak ada tempat khusus untuk berjualan. Alhasil, para pelanggan akan kesusahan mencari posisi tetap pak sala dalam berjualan. Tujuan dari penelitian in untuk membantu mencatat biaya biaya yang diperlukan untuk usaha pak sala sehingga beliau bisa lebih bisa mengatur strategi keuangan untuk penjualan ketika sewaktu waktu mengalami kesepiann
PENGARUH PROFITABILITAS, KOMPLEKSITAS PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA SEKTOR INDUSTRI BARANG KONSUMSI DAN INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BEI TAHUN 2022-2024 Y.A.E. Galla, Windy; Nugraeni, Nugraeni
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/j99z1y75

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kompleksitas perusahaan, dan ukuran Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur sektor industri barang konsumsi dan industri dasar & kimia yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Audit delay merupakan perbedaan antara tanggal laporan keuangan dengan tanggal opini audit yang terdapat dalam laporan keuangan yang menunjukkan berapa lama waktu yang digunakan dalam melakukan audit. Lamanya waktu auditor dalam menyelesaikan tugas auditnya dapat mempengaruhi ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan dan metode purposive sampling, sehingga diperoleh 78 sampel observasi. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap audit delay, kompleksitas perusahaan berpengaruh positif terhadap audit delay, dan ukuran KAP tidak berpengaruh terhadap audit delay. Secara simultan, profitabilitas, kompleksitas perusahaan, dan ukuran KAP berpengaruh terhadap audit delay. Temuan ini mengindikasikan bahwa semakin kompleks struktur perusahaan, semakin lama waktu yang dibutuhkan auditor dalam menyelesaikan audit, sedangkan profitabilitas dan ukuran KAP tidak menjadi faktor penentu dalam mempercepat atau memperlambat audit delay.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2022-2024 Daramean, Rasti Kristanti; Nugraeni, Nugraeni
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/1gzdr572

Abstract

This research is motivated by the importance of firm value as an indicator reflecting investor perceptions of a company's performance and future prospects. In manufacturing companies, firm value is influenced by various internal factors, including firm size and profitability. This study aims to analyze the influence of firm size and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a causal research design. The data used are secondary data in the form of annual financial reports of manufacturing companies for the period 2022–2024. The sample was determined using a purposive sampling method, resulting in 30 companies with a total of 90 observations. Data analysis was performed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with a significance level of 5 percent. The results show that firm size and profitability partially have a positive and significant effect on firm value. Furthermore, the results of simultaneous testing indicate that firm size and profitability together have a significant effect on firm value. These findings indicate that companies with large asset scales and high profitability levels tend to have higher firm value in the eyes of investors
Prosedur Pemberian Pembiayaan Pada PT BPR KARANGWARU PRATAMA Fabhi Nur Laksana; Nugraeni Nugraeni
Journal of Management and Social Sciences Vol. 2 No. 3 (2023): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i3.393

Abstract

In Indonesia, Law no. 07 of 1992 concerning Banking stipulates two categories of banks: Commercial Banks and Rural Banks. The number of BPRs in Indonesia, according to the Indonesian Banking Statistics Report, totaled 1,552 as of November 2019. Historically, BPRs have existed since the colonial era and have been in contact with small and rural communities. In light of this, the government's policy regarding the establishment of BPRs was facilitated through Pakto 88 and Presidential Decree No. 38 of 1988, which aimed to improve public services. BPRs are currently facing many challenges from the rapidly changing external environment of the industry, including government policies, macroeconomic conditions, competition, and advances in fintech. The purpose of this paper is to analyze the challenges faced by BPR KWP in providing loans and their roles and development efforts, so that BPR KWP continues to develop and play a role in supporting the real sector, especially MSMEs. On the other hand, the changes referred to have indirectly reduced the profitability performance of BPRs over the last five years
Co-Authors Abdul Malik, Hanif Agustinus Hary Setyawan, Agustinus Hary Anggia Septie Ayu Lestari Anggriyani, Tassya Anjar Lestari, Miftah Yusti Asmara, Malika Yaffa Cakra Baehaqi Baiq Emilia Annisa Putri Bamulki, Monika Basompe, Irene Margareta Binawan, Heribertus Christin Natalia Mani Daramean, Rasti Kristanti Diana Indah Sari Dina Karista Dwi Islamiyati Dwi Kurniani Eria Listia Putri Fabby, Zidan Muhammad Fabhi Nur Laksana Falensia Ontolay, Chelsea Farrand, Muhammad Teguh Febriyani, Nur Anisa Fiorentina Br Sebayang Gajali, Ahmad Hanna Renita Putri Ika Wulandari Ilham Galih Dini Hari Indah Susilawati Indah Susilawati Irene Margareta Basompe Isnaeni, Devi Shinta Nur Karista, Dina Khoirunnisa, Eka Tri Kiki Saputri Kiki Saputri Kristin*, Maria Alicia Kristina Deventy Eduk Lado, Vinsensius Engelbertus Laiven Harnesto Sagala Lestari, Anggia Septie Ayu Lestari, Miftah Yusti Anjar Liandan Setyadi, Dayu M. Budiantara, M. Malika Yaffa Cakra Asmara Maria Alicia Kristin Martinus Budiantara Maru, Maria Rineldis Mifah Khaerunnisyah Miftah Yusti Anjar Lestari Monika Weni Cahyasari Mubarok, Nurul Islami Muhammad Budiantara Muhammad Ramadhan Mokodompit Nabila Aulia Astari Nabilah Hasyyati Winda Pratiwi NENTA, YOSEP ARMANDO Ni Luh Gde Ana Pertiwi Nindya Pranandisya Nor Laili Fitri Ameliah Noviani Saputri Nugrahaeni, Ronalisti Adeva Nurhayati Haviyyan Oka, Elisabeth Paramitalaksmi, Ratri Poodo, Fadhilah Ratri Paramitalaksmi Ratri Paramitalaksmi Rio Susanto Rochmad Bayu Utomo Sari, Enita Melisa Sari, Maria De Rosari Manek Sepiana, Anisyah Setiyoko, Agus Seto Budi Pamungkas Sevina, Fanreza Budi Silvi Salsabila Cahyani Sitinjak, Rico Dafin Sri Hartutik Sulaymah, Vivin Sundari, Kurniati Susana Peni Teluma Tri Oktiyanti Trirahmadi Minsyahnaz Tukan, Lukas Kopong Ulfiyatus Sayiah Ulfiyatus Sayiah Ummu Zahrotun Veronika, Pingki Vitriani Hartati, Ekayuni Wafa, Zaenal Wahyudi, Addina Wenseslaus Lakonawa Willinjilani Sepdika Windyaningsih Dwi Astuti Wulan Intan Ihatal Janah Y.A.E. Galla, Windy Zaenal Wafa Zaenal Wafa Zaenal Wafa Zaenal Wafa Zubaidah, Azza Nur