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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal on Education Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Syntax Idea Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka GEMBIRA (Pengabdian Kepada Masyarakat) Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat Indonesia
Zaenal Wafa
Universitas Mercu Buana Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Co-Authors Bernica Syalsabilla Devita Ayu Kartika Dwi Anggraeni Fiona Lianita Handyka Putri Pradani Ika Wulandari Ivanda Ayu Lestary Kharisma Apriliana Putri Mokhtar Witono Musawir Musawir Ni Kadek Frischa Devi Marchaeni Nugraeni Nugraeni Putri Aprilia Retno Dwi Saputri Rista Arimby Roma Nanda Aprina Pardede Salmaa Salsabiila Sudyartini Sudyartini Yudas Tadius Andi Candra