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All Journal Jurnal Akuntansi & Auditing Indonesia Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi FINANCIAL : JURNAL AKUNTANSI Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Pengabdian Mandiri Sasambo: Jurnal Abdimas (Journal of Community Service) Journal of Business and Information System
Atik Isniawati
Universitas Darma Persada
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pendampingan Penyusunan Laporan Biaya Produksi pada UMKM Food and Beverage (FnB) X di Jakarta Selatan Saminem Saminem; Radina Modjaningrat; Agustina Indriani; Atik Isniawati; Jombrik TPR; Ahmad Basid Hasibuan
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 1 (2025): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v7i1.2475

Abstract

Pengelolaan biaya produksi yang tepat dan penetapan harga jual yang kompetitif merupakan tantangan utama bagi UMKM di sektor Food and Beverage (FnB). Banyak UMKM kesulitan dalam menyusun laporan biaya produksi yang akurat dan menentukan harga jual yang sesuai dengan kondisi pasar, yang dapat mempengaruhi profitabilitas usaha. Pendampingan ini bertujuan untuk membantu UMKM di Jakarta Selatan dalam mengelola biaya produksi dan harga jual dengan menggunakan Ecurate, sebuah alat yang mempermudah pembuatan laporan biaya yang terstruktur dan berbasis data. Melalui serangkaian tahapan seperti identifikasi kebutuhan, sosialisasi Ecurate, implementasi, serta analisis laporan biaya dan harga jual, diharapkan UMKM dapat menetapkan harga jual yang lebih tepat, meningkatkan efisiensi operasional, dan mengoptimalkan margin keuntungan. Selain itu, pendampingan ini juga bertujuan untuk meningkatkan pemahaman UMKM dalam penggunaan data keuangan untuk pengambilan keputusan yang lebih baik. Hasil dari pendampingan ini diharapkan dapat memperkuat daya saing UMKM di pasar yang semakin kompetitif dan mendukung keberlanjutan usaha mereka melalui pengelolaan biaya yang lebih efisien.
Electricity Consumption, Roads and Their Infrastructure; Strategies to Increase Per Capita Income and Reduce Poverty in East Nusa Tenggara Rahim, Dian Anggraeny; Isniawati, Atik
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 1 (2025): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i1.2025.pp97-112

Abstract

Low electricity consumption, restricted road length, and insufficient road infrastructure are believed to contribute to low per capita income and high poverty rates in East Nusa Tenggara. To substantiate this hypothesis, a study was undertaken in that province and the population are 21 districts and one city. This study analyzed data from 2019 to 2023 and utilized the Panel Data Regression analysis method. The findings of this study indicate that electricity consumption significantly impacts the increase in per capita income. Conversely, to alleviate poverty, the variable of road length exerts a significant influence. However, road infrastructure variables have shown no effect on boosting per capita income or reducing poverty. Formulation of strategies to diminish poverty while augmenting per capita income was conducted through the Analytical Network Process (ANP) analysis tool, involving nine stakeholders and decision-makers within the region.  ANP is a supportive tool in decision-making processes  that has many criterias and sub criterias. The agreed-upon strategy focuses on three primary priorities: enhancing community electricity consumption, extending road lengths, and enhancing road infrastructure.
Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi Wahyuni, Nur; Isniawati, Atik
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.102

Abstract

This study aims to determine the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports and professional ethics as a moderating variable. The population of this research consists of Public Accountant Firms in East Jakarta. In this research, 111 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that time budget pressure, auditor experience, and professional skepticism have a significant and positive effect on detecting fraudulent financial reports. However, professional ethics cannot moderate the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports.
The Gold Investment Strategy Education as a Low-Risk Investment Opportunit : Edukasi Strategi Investasi Emas sebagai Peluang Investasi Minim Risiko Indriani, Agustina; Saminem; Hasibuan, Ahmad Basid Hasibuan; Modjaningrat, Radina; Isniawati, Atik; Jombrik TPR
Jurnal Pengabdian Masyarakat Aufa (JPMA) Vol. 7 No. 3 (2025): Vol. 7 No 3 Desember 2025
Publisher : Universitas Aufa Royhan Di Kota Padangsidipuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51933/jpma.v7i3.2268

Abstract

The educational seminar "Gold Investment Strategy as a Low-Risk Investment Opportunity" was held to contribute to improving financial literacy for students and the general public amidst the uncertain economic situation. This seminar aimed to provide a fundamental understanding of gold investment, both physical and digital, as a hedge against inflation. Through an educational-participatory approach, participants gained not only theoretical knowledge but also hands-on practice using official and secure investment platforms such as Pegadaian Digital, BSI Mobile, and logammulia.com. The seminar was held offline in Room 209, Faculty of Economics, Darma Persada University, in July 2025, and was attended by 48 participants. Evaluation results indicated an increase in participants' understanding, interest, and readiness to manage their personal finances through wise and planned gold investment.
Co-Authors Abda Abda Afifah Salsabella Agus Budiatmanto Agustina Indriani Amanda Reza Yuliastari Debi Citra Dewi Dian Anggraeny Rahim Fauzi Baisyir Hasibuan, Ahmad Basid Jombrik TPR Nur Wahyuni Oryza Sativa Heningtyas Rahmawati Rahmawati Salsabella, Afifah Samin Samin Saminem Sri Ari Wahyuningsih Veronica Tri Astuti Yuliastari, Amanda Reza