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All Journal Adi Widya : Jurnal Pengabdian Masyarakat Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal EK dan BI eCo-Fin Jurnal Nusa Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Jayanti Mandasari
Universitas Teknologi Sumbawa
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pelatihan dan Pendampingan Pencatatan Keuangan Pada Persatuan Wanita Patra Pertamina Fuel Terminal Badas Sumbawa Agus Wahyudi; Ayu Levia Tryana; Jayanti Mandasari; Fahlia
Adi Widya : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2022): ADI WIDYA Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v6i1.6945

Abstract

Financial records are the main problem faced by business actors, especially micro, small and medium enterprises. So that the service team of the Faculty of Economics and Business, University of Technology, Sumbawa, provides training and financial records for micro, small and medium business actors for mothers who already have businesses who join the Patra Pertamina Fuel Terminal Badas Sumbawa Women's Union. The method applied to this service is to provide training and assistance related to financial recording and provide assistance in the use of the Si Apik application (Financial information recording application system). The result of this service is that the training participants have obtained basic knowledge of financial records in accordance with standards that have never been done so far. Mentoring is carried out to train data input to prepare financial reports. This service has achieved the expected results and this program continues to be carried out with a mentoring pattern.
Analisis Ketepatan Pengelolaan Dana Bantuan Sosial Bagi Terdampak Covid-19 di Kelurahan Samapuin Kecamatan Sumbawa Jayanti Mandasari; Atira Katiamas
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 6, No 2 (2022): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v6i2.1386

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme pengelolaan dana bantuan sosial bagi terdampak Covid-19 yang ada dikelurahan Samapuin, Kecamatan Sumbawa. Jenis data dalam penelitian ini adalah data kualitatif, sumber data yang digunakan yaitu data primer dan sekunder dengan alat analisis data Software Nvivo 11. Hasil dari Penelitian ini menunjukkan bahwa mekanisme pengelolaan dana bantuan sosial yang di lakukan kelurahan Samapuin, Kecamatan Sumbawa sudah sesuai dengan Perbup No.04 Tahun 2021 yaitu di mulai dengan pendataan penerima bantuan dari Dinas Kesehatan, kemudian ke Dinas Sosial, selanjutnya di verifikasi oleh operator Kelurahan untuk di pastikan data warga yang benar-benar mendapatkan bantuan kemudian di kembalikan ke Dinas Sosial      untuk di SK kan atau di laporkan ke kantor Bupati untuk kemudian di cairkan dan disalurkan anggaran tersebut kepada keluarga penerima manfaat secara tunai melalui rekening masing-masing. Diharapkan agar pemerintah mulai dari RT/RW dan seterusnya untuk teliti dalam melakukan pendataan terkait penerima bantuan sosial, dikarenakan masih terdapat warga yang seharunya menerima bantuan akan tetapi luput dikarenakan data yang keliru.Kata Kunci : Bantuan Sosial, Covid-19, Sistem  Pelayanan Sosial
The Role of Company Size, Company Value, and Liquidity in Capital Structure of Food and Beverages Companies Jayanti Mandasari
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1328

Abstract

The equilibrium that occurs between long-term debt and equity is referred to as the capital structure, and it is a component of the financial structure. The financial structure includes the capital structure as one of its components. When attempting to determine the optimal composition of a company's capital structure, it is absolutely necessary to take into consideration the presence of variables that have an effect on the capacity of the capital structure. This study's objective is to explore the impact that company size, company value, and liquidity have on the capital structure of the company so that appropriate action can be taken. Panel data are utilized in the research that was carried out, which is quantitative in nature. For the purposes of this investigation, the population is comprised of all Food and Beverage companies that were listed on the Indonesia Stock Exchange between the years 2019 and 2023. One form of sampling method that is utilized for the selection of samples is known as purposeful sampling. Thirteen businesses were chosen to serve as research samples after being chosen according to a set of criteria that had been established beforehand. The data that was utilized in this investigation was secondary data, which was gathered from the IDX in the form of financial reports of businesses that are involved in the provision of food and beverages throughout the period of 2019-2023. The approach of multiple linear regression analysis was utilized for the aim of conducting data analysis in this particular investigation. The results show that, at least partially and concurrently, the size, value, and liquidity of a company have a major impact on its capital structure.
PENGUKURAN EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA BADAN PENDAPATAN DAERAH KABUPATEN SUMBAWA TAHUN 2018-2021 Novida Halleine Putri; Jayanti Mandasari; Diah Intan Syahfitri
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1150

Abstract

This research aims to determine the level of efficiency and effectiveness of regional financial management at the Sumbawa Regency Regional Revenue Agency (BAPENDA) in 2018-2021. The method used in this research is qualitative. The informant in this research was the secretary of BAPENDA. The data collection method used is field study (observation), where after obtaining the data it is then calculated using the efficiency ratio and effectiveness ratio formula, interviews and documentation. The results of measuring the efficiency ratio show that the level of efficiency in regional financial management of the Sumbawa Regency government in 4 years has fluctuated with an average level of efficiency of 69.03% with the Efficient category, The results of measuring the effectiveness ratio show that the effectiveness level of regional financial management of the Sumbawa Regency government in 4 years has fluctuated with an average level of effectiveness of 95.69% with the Effective category, This shows that the government's performance in realizing regional income based on real regional potential in the 2018 - 2021 budget year has been very good. Based on the research results, it can be described that the regional financial management of Sumbawa Regency is still unstable. This is caused by the Regency regional government. Keywords: Efficiency, Effectiveness, Regional Financial Management, Regional Income
Pemberdayaan Ekonomi Lokal melalui Pendampingan Pengelolaan Keuangan dan Perpajakan pada UMKM di Desa Labuhan Sumbawa Fahlia; Diah Intan Syahfitri; Oryza Safitri; Jayanti Mandasari
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2026): MARET-APRIL
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5qcw6p34

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Labuhan Sumbawa, Kecamatan Labuhan Badas, Kabupaten Sumbawa, menghadapi kendala struktural yang signifikan dalam pengelolaan keuangan dan kepatuhan perpajakan. Observasi empiris menunjukkan bahwa sebagian besar pemilik UMKM tidak memiliki pengetahuan akuntansi dasar, tidak menyelenggarakan pencatatan keuangan formal, dan sama sekali tidak memahami kewajiban perpajakan yang berlaku berdasarkan rezim PP 55/2022 yang mengatur Pajak Penghasilan (PPh) UMKM. Program pengabdian kepada masyarakat yang dilaksanakan oleh Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa ini bertujuan untuk meningkatkan literasi keuangan dan kepatuhan perpajakan di kalangan pemilik UMKM melalui pendekatan Penelitian Tindakan Partisipatif (Participatory Action Research/PAR) yang terstruktur. Program ini mencakup tiga tahap: analisis situasi dan asesmen kebutuhan; pelaksanaan lokakarya intensif yang meliputi pelatihan pencatatan keuangan menggunakan format pembukuan sederhana serta sosialisasi perpajakan terkait pendaftaran NPWP, penghitungan penghasilan berdasarkan skema tarif final 0,5%, dan prosedur e-Filing; serta diikuti dengan pemantauan dan evaluasi. Sebanyak 40 peserta UMKM terlibat dalam program ini. Evaluasi kuantitatif melalui pre-test dan post-test menunjukkan peningkatan signifikan dalam pengetahuan manajemen keuangan, dengan nilai rata-rata meningkat dari 42,8 menjadi 78,6, atau kenaikan absolut sebesar 35,8 poin. Secara kualitatif, peserta menunjukkan peningkatan kemampuan dalam menyusun laporan keuangan sederhana dan memahami kewajiban perpajakan mereka. Temuan ini menegaskan pentingnya mengintegrasikan program literasi keuangan yang berkelanjutan ke dalam strategi pengembangan UMKM perdesaan, dengan dukungan kelembagaan formal dari pemerintah daerah dan kantor pelayanan pajak.
Pengaruh Transformasi Digital, Strategi Bisnis, dan Kesiapan Modal terhadap Keberlanjutan Usaha UMKM di Era Ekonomi Digital Jayanti Mandasari; Irawati Irawati
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/gen9t711

Abstract

This research aims to analyse the influence of digital transformation, business strategies, and capital readiness on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency in the context of the digital economy era. The acceleration of information and communication technology has demanded that MSME actors adapt by utilising digital platforms, formulating responsive business strategies, and preparing adequate capital to survive and thrive amidst increasingly dynamic market competition. The research uses a quantitative approach with the Structural Equation Modelling – Partial Least Square (SEM-PLS) method, processed through SmartPLS 3.0 software. The research sample consists of 100 respondents who are MSME actors in Sumbawa Regency, selected using purposive sampling techniques with the criteria: a minimum business age of one year, having adopted at least one form of digital transformation, and being the owner or financial manager. The analysis results show that digital transformation has a positive and significant impact on the sustainability of MSME businesses with a t-statistic value of 5.124 and a p-value of 0.000. Business strategy also proves to have a positive and significant impact on the sustainability of MSME businesses with a t-statistic of 4.867 and a p-value of 0.000. Furthermore, capital readiness has a positive and significant impact on the sustainability of MSME businesses with a t-statistic of 4.213 and a p-value of 0.000. The R-Square value of 0.684 indicates that 68.4% of the variability in MSME business sustainability can be explained by these three independent variables. These findings provide a theoretical contribution to the development of MSME management literature as well as practical implications for business actors and local governments in formulating holistic and sustainable digital-based MSME support policies.
Peran Moderasi Literasi Keuangan dalam Hubungan Modal Intelektual Hijau, Keunggulan Kompetitif Hijau, dan Kinerja Keuangan UMKM Jayanti Mandasari; Serli Oktapiani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2808

Abstract

This research’s main objective is to improve the financial performance (FP) of MSMEs by improving the implementation of strategies based on Green Competitive Advantage (GCA) and GIC (Green Intellectual Capital) through financial literacy (FL). The development of MSMEs aligns with environmental sustainability. The high level of productivity, potential, and compatibility with environmental improvement made Sumbawa Regency, NTB, the study's choice. utilizing interview and survey methods to gather data and descriptive methods. Purposive sampling was employed to select respondents from a sample of  300. The study concludes that Green Intellectual Capital (GIC) and Green Competitive Advantage (GCA) exert a significant influence on the financial performance (FP) of micro, small, and medium enterprises (MSMEs). Furthermore, Financial Literacy (FL) functions as a moderating variable that strengthens the relationship between both GIC and GCA with MSMEs’ financial performance. The strategies, concepts, formulation patterns, and actions for adapting knowledge that support community and MSMEs’ independence include, in particular, highly qualified human resources, superior competencies based on knowledge innovation, and synergistic business competition in environmental protection with sound financial literacy. supporting ecosystem development plans and policies for long-term, continuous business growth.
PENGARUH LITERASI KEUANGAN, LINGKUNGAN SOSIAL DAN GAYA HIDUP KONSUMTIF TERHADAP PENGELOLAAN KEUANGAN MASYARAKAT DUSUN BATU ALANG Ade Kusumawati Umar; Jayanti Mandasari
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.381

Abstract

The purpose of this study was to examine the influence of financial literacy, social environment, and a consumer lifestyle on community financial management in Batu Alang Hamlet. The data used were primary data in the form of questionnaires. The sample size was calculated using the Lemeshow formula, resulting in 100 respondents. The sampling technique used was purposive sampling, and questionnaires were distributed directly to respondents. The results showed that financial literacy, social environment, and a consumer lifestyle significantly influenced financial management.
Co-Authors Ade Kusumawati Umar Agus Wahyudi Atira Katiamas Ayu Levia Tryana Diah Intan Syahfitri Fahlia Irawati Irawati Novida Halleine Putri Oryza Safitri Serli Oktapiani