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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 Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekuilnomi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka GEMBIRA (Pengabdian Kepada Masyarakat) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN Endang Sri Utami; Zaenal Wafa
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: 10.31539/44ev4w38

Abstract

The goal of business organizations is not only to seek profit, but also to be responsible to society (people) and the earth (planet). The company's social and environmental activities reflect the company's overall social responsibility, enabling the company to grow sustainably. Financial performance information is needed to assess potential changes in economic resources in the future and predict the production capacity of existing resources. This study aims to analyze the influence of sustainability reports, namely the economic dimension (profit), environmental dimension (planet), and social dimension (people) variables on financial performance (Return on Assets). The index used as a guideline for sustainability reporting in this study is based on the Global Reporting Initiative (GRI) G4. The population of this research is mining sector companies. Sample selection uses the purposive sampling method with several specific criteria. The type of data used is secondary data. Data analysis using multiple linear regression analysis. The research results concluded that sustainability report disclosure in economic, environmental, and social aspects had a significant positive effect on financial performance as proxied by Return on Assets (ROA). The results of this study provide implications that sustainability issues have been considered as an important part of corporate business decision making to improve financial performance.
PERAN DIGITALISASI PEMBAYARAN QRIS DAN LAYANAN SHOPEEFOOD DALAM MENINGKATKAN PENJUALAN PADA UMKM WIRING MIKIN ROLASIN Diva Maharani; Zaenal Wafa
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14332

Abstract

This study aims to analyze the role of digitalization through the Quick Response Code Indonesian Standard (QRIS) payment system and the ShopeeFood food delivery platform in increasing sales volume at Wiring Mikin Rolasin, a micro-business located in Yogyakarta. The research employed a descriptive qualitative method with a case study approach, collecting data through in-depth interviews, participant observation, and transaction documentation during the Field Work Practice (PKL) period. The results show that the implementation of QRIS significantly accelerated the transaction process, minimized change miscalculations, and automated daily financial records previously performed manually. Meanwhile. Wiring Mikin Rolasin’s integration with the ShopeeFood platform opened new sales channels beyond the physical geographic boundaries of the shop, with the number of online orders steadily increasing from 20 orders in the first week to 40 orders per week in the fourth week. The combination of these two technologies significantly impacted business performance. Average daily turnover increased by approximately 120% from Rp. 250,000 to Rp. 550,000 to Rp. 550,000-Rp. 1,000,000, while the number of daily transactions increases by almost 100%. This study concluded that the adoption of digital technologies such as QRIS and ShopeeFood has proven effective in modernizing operations, expanding market reach, and measurably increasing MSME revenue, even without requiring large capital or in-depth technical expertise.
Pendampingan Digital Marketing, Penerapan QRIS, dan Pencatatan Keuangan Pada UMKM Muhamad Prilleo; Zaenal Wafa
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8985

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan krusial dalam perekonomian nasional, namun sering kali menghadapi kendala keterbatasan administrasi keuangan dan pemasaran digital. Permasalahan utama pada UMKM meliputi ketiadaan pencatatan pendapatan yang terstruktur, belum adanya fasilitas pembayaran nontunai, serta promosi yang masih bersifat pasif. Kegiatan pengabdian masyarakat ini dilaksanakan dari tanggal 1 April hingga 31 Mei 2026 dengan menggunakan metode kombinasi melalui tahapan survei awal, pelatihan teknis lapangan, dan evaluasi berkala. Hasil pendampingan menunjukkan keberhasilan luaran berupa penerapan buku kas harian untuk pencatatan pendapatan harian sederhana, penyediaan kode pembayaran QRIS yang terintegrasi, serta optimalisasi akun Instagram bisnis sebagai media promosi aktif. Simpulan dari kegiatan ini adalah bahwa intervensi terpadu mampu meningkatkan profesionalitas operasional dan kemandirian finansial pemilik usaha secara signifikan. Hasil pengabdian ini penting sebagai model percontohan transformasi digital yang aplikatif bagi pelaku usaha mikro dalam memperkuat daya saing pasar lokal.
Analisis Perhitungan Harga Pokok Produksi PadaUMKM Francesco Nicholas; Frederick Selido; Zaenal Wafa
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.9096

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih banyak pelaku UMKM yang belum melakukan perhitungan Harga Pokok Produksi (HPP) secara tepat. Kondisi ini dapat menyebabkan penentuan harga jual yang kurang akurat sehingga memengaruhi tingkat keuntungan usaha. Kegiatan ini bertujuan untuk menganalisis perhitungan Harga Pokok Produksi pada UMKM dan memberikan pendampingan dalam penerapan metode perhitungan yang sesuai. Metode yang digunakan meliputi observasi, wawancara, dokumentasi, serta analisis biaya produksi yang terdiri atas biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Hasil kegiatan menunjukkan bahwa UMKM belum memasukkan seluruh komponen biaya produksi dalam perhitungan HPP, terutama biaya overhead, sehingga nilai HPP yang diperoleh lebih rendah dari kondisi sebenarnya. Setelah dilakukan pendampingan dan perhitungan menggunakan metode yang tepat, diperoleh nilai HPP yang lebih akurat dan dapat dijadikan dasar dalam penetapan harga jual produk. Dengan demikian, penerapan perhitungan HPP yang benar dapat membantu UMKM meningkatkan efektivitas pengelolaan biaya, menentukan harga jual secara tepat, serta meningkatkan keberlanjutan dan daya saing usaha.
Co-Authors Ahmad Affandy Lingga Thoby Waluyo Ayu Nadilla Astuti Bernica Syalsabilla Devita Ayu Kartika Diva Maharani Dwi Anggraeni Endang Sri Utami Fiona Lianita Francesco Nicholas Frederick Selido Handyka Putri Pradani Ika Wulandari Ivanda Ayu Lestary Kharisma Apriliana Putri Lisa Nining Lestari Mokhtar Witono Muhamad Prilleo Musawir Musawir Ni Kadek Frischa Devi Marchaeni Nugraeni Nugraeni Putri Aprilia Retno Dwi Saputri Rista Arimby Roma Nanda Aprina Pardede Salmaa Salsabiila Sarah Nabila Maisha Sudyartini Sudyartini Yudas Tadius Andi Candra