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Pendampingan Pembuatan Nomor Induk Berusaha dan Perhitungan Harga Pokok Produksi Pada UMKM Ni Kadek Frischa Devi Marchaeni; Zaenal Wafa
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 1 (2023): April : 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.v3i1.1284

Abstract

UMKM merupakan Usaha Mikro, Kecil, dan Menengah yang berkontribusi besar pada perekonomian. Banyak pelaku UMKM yang kesulitan dalam mengembangkan usaha akibat kurangnya pemahaman. Usaha yang dilakukan belum memiliki izin yang legal, harga yang ditetapkan juga tidak dengan perhitungan yang tepat. Untuk memberikan pemahaman kepada pelaku usaha terutama kepada pelaku usaha kecil, maka dilakukan kegiatan ini dengan tujuan agar bisa membantu mewujudkan pengembangan usaha sehingga dapat lebih baik melalui pembuatan Nomor Induk Berusaha (NIB) yang wajib dimiliki oleh sebuah usaha, dan melakukan penghitungan Harga Pokok Produksi (HPP) sebagai pertimbangan dalam memberikan harga yang sesuai dengan tujuan memperoleh keuntungan. Kegiatan dilakukan dengan metode sosialisasi, pendampingan, dan simulasi langsung kepada pemilik usaha yang terdiri dari dua tahap kegiatan yaitu pembuatan Nomor Induk Berusaha dengan sistem Online Single Submission dan simulasi perhitungan Harga Pokok Produksi yang dilakukan dengan menerapkan metode full costing. Dari kegiatan ini, pelaku usaha dapat memperoleh pengetahuan mengenai cara untuk dapat mengembangan usaha, serta memahami proses dan pentingnya pembuatan izin usaha serta perhitungan untuk mengetahui harga pokok produksi. Hasil dari kegiatan ini, pelaku bisa mendapat Nomor Induk Berusaha sebagai bukti izin usaha yang resmi dan memperoleh jaminan hukum, serta bisa menentukan biaya yang dikeluarkan untuk produksi sebagai pertimbangan untuk memberi harga jual kepada masyarakat agar bisa memperoleh keuntungan
Pengaruh Green Accounting, Corporate Social Responsibility, dan Struktur Modal Terhadap Kinerja Keuangan Kharisma Apriliana Putri; Zaenal Wafa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10109

Abstract

This study aims to determine the influence of the implementation of green accounting, corporate social responsibility (CSR), and capital structure on the financial performance of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is quantitative with a multiple linear regression approach. The research sample was taken by purposive sampling of 15 companies for 3 years, so that 45 data were obtained which were analyzed using secondary data from financial statements and sustainability reports. The results of the study show that green accounting and Corporate Social Responsibility have a negative and significant effect on financial performance, while capital structure has a positive and significant effect on financial performance. These findings indicate that the company's environmental costs and Corporate Social Responsibility activities have not had a direct positive impact on short-term financial performance, but investments in capital structure management can significantly improve financial performance. This research provides important insights for mining companies to efficiently manage environmental and Corporate Social Responsibility costs and balance capital structures to maintain and improve financial performance while supporting corporate sustainability.
ANALISIS HARGA POKOK PRODUKSI FULL COSTING DAN OPTIMALISASI WHATSAPP BUSINESS PADA UMKM Handyka Putri Pradani; Zaenal Wafa
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2404

Abstract

This community service activity aimed to assist Permata Konveksi MSME in calculating the Cost of Production (COP) using the full costing method while also utilizing WhatsApp Business as a digital marketing medium. The method applied was a qualitative descriptive approach through the stages of interviews, mentoring implementation, and activity evaluation. The mentoring focused on classifying raw material costs, direct labor costs, and factory overhead costs to ensure that production cost recording became more systematic and accurate. In addition, the implementation of WhatsApp Business was carried out through the creation of a business profile, product catalog, and optimization of communication with customers. The results of the activity showed that the business owner became more capable of calculating the Cost of Production in a more structured manner and no longer relied solely on estimates in determining product selling prices. The use of WhatsApp Business also helped accelerate customer service, provide clearer product information, and support the improvement of digital promotion and marketing activities.
OPTIMALISASI PENGELOLAAN KEUANGAN DAN PEMASARAN DIGITAL UMKM MELALUI PELATIHAN APLIKASI CATATMAK DAN GOOGLE MAPS Devita Ayu Kartika; Zaenal Wafa
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2415

Abstract

This community service activity aims to support digital change in laundry service MSMEs in Jomboran, Sleman, by using the CatatMak application and optimizing Google Maps services.. The challenges faced by MSMEs include unstructured manual financial recording systems and low digital visibility in navigation applications. The method applied in this community service consisted of four stages: observation, outreach, training and mentoring, and evaluation. The results of the activity showed a significant increase in the digital competence of business owners. Based on the evaluation, it was found that skills in inputting transactions and recording financial reports automatically using the CatatMak application increased from 0% to 100%. In the marketing aspect, business owners can independently create business profiles and Google Maps location points to expand market reach. This community service found out that digitalization of financial management and marketing is successful in increasing operational efficiency and competitiveness of MSMEs in the digital era.
PENDAMPINGAN DIGITALISASI PEMBUKUAN DAN PENYUSUNAN LAPORAN KEUANGAN MELALUI APLIKASI AKUNTANSIKU PADA UMKM Retno Dwi Saputri; Zaenal Wafa
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2417

Abstract

The main challenge faced by Micro, Small, and Medium Enterprises (MSMEs) is their limited capacity for financial administration, which is still conducted using conventional methods and lacks accountability. This community service initiative aims to equip MSMEs with the technical skills needed to operate the Akuntansiku application, facilitating the transition from manual bookkeeping systems to more accurate digital financial reporting. The method used is a participatory approach with direct mentoring through the stages of observation, mentoring, and evaluation. The results of the activity show that the mentoring process can facilitate MSME partners in digitally inputting transactions and independently compiling simple financial reports. The use of the application also helps make the process of recording and monitoring business finances more systematic. This activity demonstrates that guidance on bookkeeping digitization is crucial in supporting financial management and administrative compliance for MSMEs.
PENINGKATAN KUALITAS PENCATATAN DAN PENYUSUNAN LAPORAN LABA RUGI PADA UMKM DWI LAUNDRY Sarah Nabila Maisha; Zaenal Wafa
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v3i2.3878

Abstract

Pengabdian ini bertujuan untuk meningkatkan kualitas pencatatan keuangan serta kemampuan penyusunan laporan laba rugi sederhana pada UMKM Dwi Laundry di Godean, Yogyakarta, agar pelaku usaha mampu mengelola keuangan secara lebih terstruktur, memisahkan keuangan pribadi dan usaha, serta menggunakan informasi keuangan sebagai dasar pengambilan keputusan bisnis. Metode pengabdian yang digunakan meliputi pendekatan edukasi, pelatihan, pendampingan langsung, serta evaluasi melalui pre-test dan post-test, disertai observasi dan praktik pencatatan transaksi berdasarkan prinsip SAK EMKM yang disederhanakan sesuai kebutuhan usaha laundry. Hasil pengabdian menunjukkan adanya peningkatan pemahaman dan keterampilan pemilik usaha dalam pencatatan kas masuk dan kas keluar, serta kemampuan menyusun laporan laba rugi sederhana secara mandiri, dengan tingkat pemahaman meningkat dari 30% menjadi 90%. Selain itu, mitra mampu menyusun laporan laba rugi periode April 2026 dengan laba bersih sebesar Rp2.398.450,00 serta mulai menerapkan pencatatan keuangan harian secara lebih rutin dan terstruktur. Simpulan dari kegiatan ini adalah bahwa pendampingan pencatatan keuangan dan penyusunan laporan laba rugi sederhana efektif dalam meningkatkan kualitas administrasi keuangan UMKM, sehingga membantu pemilik usaha dalam memantau kinerja usaha dan mendukung keberlanjutan usaha secara lebih baik.
DIGITALISASI PENCATATAN DAN TRANSAKSI MELALUI INTEGRASI QRIS DAN LAPORAN POSISI KEUANGAN PADA UMKM TOKO SAYUR Ahmad Affandy Lingga Thoby Waluyo; Zaenal Wafa
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v3i2.3967

Abstract

Pelaku UMKM Toko Sayur telah memanfaatkan Quick Response Code Indonesian Standard (QRIS) sebagai media pembayaran digital, namun data transaksi belum diintegrasikan dengan penyusunan laporan posisi keuangan sehingga pengelolaan keuangan belum optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kemampuan mitra dalam melakukan pencatatan transaksi dan menyusun laporan posisi keuangan berbasis digital. Metode yang digunakan meliputi identifikasi permasalahan, observasi, wawancara, pendampingan penggunaan QRIS, pendampingan penyusunan laporan posisi keuangan, serta evaluasi hasil pendampingan. Hasil kegiatan menunjukkan peningkatan kemampuan mitra dalam pencatatan transaksi, penyusunan laporan posisi keuangan, dan pemanfaatan data transaksi sebagai dasar pengambilan keputusan usaha. Pendampingan juga meningkatkan ketertiban administrasi keuangan dan pemahaman mitra terhadap pentingnya pengelolaan keuangan berbasis digital. Dengan demikian, integrasi QRIS dan laporan posisi keuangan menjadi strategi yang efektif untuk mendukung digitalisasi pengelolaan keuangan serta meningkatkan kualitas tata kelola keuangan UMKM
Pengaruh Green Accounting, Corporate Social Responsibility, dan Struktur Modal Terhadap Kinerja Keuangan Kharisma Apriliana Putri; Zaenal Wafa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10109

Abstract

This study aims to determine the influence of the implementation of green accounting, corporate social responsibility (CSR), and capital structure on the financial performance of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is quantitative with a multiple linear regression approach. The research sample was taken by purposive sampling of 15 companies for 3 years, so that 45 data were obtained which were analyzed using secondary data from financial statements and sustainability reports. The results of the study show that green accounting and Corporate Social Responsibility have a negative and significant effect on financial performance, while capital structure has a positive and significant effect on financial performance. These findings indicate that the company's environmental costs and Corporate Social Responsibility activities have not had a direct positive impact on short-term financial performance, but investments in capital structure management can significantly improve financial performance. This research provides important insights for mining companies to efficiently manage environmental and Corporate Social Responsibility costs and balance capital structures to maintain and improve financial performance while supporting corporate sustainability.
OPTIMALISASI PENCATATAN KEUANGAN DAN TRANSFORMASI PEMBAYARAN NON TUNAI (QRIS) PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) SLAMET CERAMIC KASONGAN BANTUL Lisa Nining Lestari; Zaenal Wafa
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2030

Abstract

Field Work Practice (PKL) is one form of community service activity that aims to implement students’ knowledge and skills directly in the business sector. This PKL activity was carried out at the MSME Slamet Ceramic located in Kasongan, Bantul, which is engaged in the production and sale of pottery crafts. The purpose of this community service activity is to optimize the financial recording of the business and to support the transformation toward non-cash payments through the implementation of the Quick Response Code Indonesian Standard (QRIS), in order to improve financial governance and the competitiveness of MSMEs. The methods used in this program include initial observation to identify problems, mentoring and training in simple financial recording, as well as the socialization and implementation of a QRIS-based non-cash payment system. The results show that optimizing financial recording helps MSME owners better understand the financial condition of their business in a more systematic manner, separate personal and business finances, and facilitate financial decision-making. In addition, the implementation of QRIS has a positive impact in the form of increased transaction efficiency, a wider range of payment options for customers, and support for the digitalization process of MSMEs.
PENDAMPINGAN PENGELOLAAN PERSEDIAAN BARANG KELUAR DAN MASUK BERBASIS MICROSOFT EXCEL PADA UMKM PECI BATIK DI JOGOKARIYAN Ayu Nadilla Astuti; Zaenal Wafa
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2066

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy, but in practice, many MSMEs do not fully record their inventory. This problem occurred at the Jogokariyan Batik Peci MSME, where stock recordng was only done on outgoing goods, while incoming goods were not recorded. This activity aims to help the Jogokariyan Batik Peci MSME in improving the system of recording incoming and outgoing inventory to make it more organized and easier to understand. The methods used include observation, training and mentoring, and evaluation. Observations were conducted to determine the initial condition of inventory recording, followed by training and mentoring in preparing incoming and outgoing stock recording formats using Microsoft Excel. The evaluation stage was conducted to see the understanding of MSME owners in implementing independent stock recording. The results of the activity showed that this mentoring helped MSME owners in recording inventory more completely, thus making stock management more organized.