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Neng Asiah
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peningkatan Kapasitas UMKM Kreatif Melalui Pelatihan Penyusunan Laporan Keuangan Berbasis SAK EMKM Sabaruddinsah Sabaruddinsah; Neng Asiah; Yuramanti Yuramanti
Lentera Pengabdian Vol. 4 No. 02 (2026): April 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i02.1259

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan dasar pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kreatif di Kecamatan Cilengsi, Kabupaten Bogor dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode pelaksanaan yang digunakan adalah Participatory Action Research (PAR) yang terdiri atas empat tahap, yaitu persiapan, pelaksanaan pelatihan, pendampingan individu, dan evaluasi. Mitra kegiatan berjumlah 15 pelaku UMKM kreatif yang bergerak di sektor kuliner, kriya, fesyen, dan jasa krea tif. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dari rata-rata skor pre-test sebesar 26,7 persen menjadi 57,3 persen pada post-test (peningkatan 30,6 poin persentase). Uji Wilcoxon signed-rank test menunjukkan perbedaan yang signifikan (Z = -3,29, p = 0,001). Dari 13 peserta yang menyelesaikan seluruh rangkaian pendampingan, 8 peserta (61,5 persen) berhasil menyusun laporan laba rugi sederhana dengan bimbingan minimal, sementara 8 peserta (61,5 persen) mampu menyusun neraca dengan kriteria cukup. Indikator keberhasilan tercapai pada 3 dari 5 indikator (peningkatan pemahaman, partisipasi, dan kepuasan peserta). Luaran kegiatan meliputi modul pelatihan, template laporan keuangan, dan tersusunnya dokumen laporan keuangan untuk 8 UMKM mitra. Keberhasilan kegiatan ini terbatas pada peningkatan pengetahuan jangka pendek, sementara aspek keterampilan praktik masih memerlukan perbaikan metode.
Threshold Relationship Between Geopolitical Risk And Islamic Financial Stability: Sbis-Fasbis Moderation Sabaruddinsah Sabaruddinsah; Neng Asiah
Review: Journal of Multidisciplinary in Social Sciences Vol. 3 No. 05 (2026): May 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v3i05.1302

Abstract

This study examines the nonlinear associative relationship between geopolitical shocks and Islamic financial stability in Indonesia, incorporating the moderating roles of SBIS and FASBIS. Using monthly data from January 2015 to December 2024 and a threshold regression approach, the analysis reveals a state-dependent relationship between geopolitical risk and financial stability. A threshold effect is identified at a GPR value of 85.2 (95% confidence interval: 82.1–88.5). Below this level, the association is not statistically significant, whereas above it becomes significantly negative, indicating that the impact of geopolitical shocks materializes only beyond a critical intensity. SBIS exhibits conditional moderation, functioning as a stabilizing instrument at low GPR levels (threshold = 84.7) but becoming statistically insignificant under high geopolitical pressure. FASBIS shows a similar conditional pattern with a higher threshold (89.3), acting as a stabilizer at low GPR while losing effectiveness at higher levels without becoming counterproductive. The higher threshold associated with FASBIS provides descriptive evidence of greater resilience under elevated risk, although this comparison is not inferential. These findings provide robust evidence that the effectiveness of Islamic monetary instruments is inherently state-dependent, implying that linear models may obscure regime-specific dynamics. Policy implications include integrating geopolitical risk into early warning systems and strengthening liquidity facilities during periods of heightened uncertainty.
Penguatan Literasi Akuntansi Digital UMKM melalui Program Migrasi Pencatatan Keuangan Ahmad Bukhori Muslim; Neng Asiah; Iqbal Tri Utomo
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 11 (2025): November 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i11.1148

Abstract

Program pengabdian masyarakat berjudul Penguatan Literasi Akuntansi Digital UMKM melalui Program Migrasi Pencatatan Keuangan bertujuan untuk meningkatkan literasi keuangan dan kemampuan digital pelaku usaha mikro, kecil, dan menengah (UMKM) melalui kegiatan pelatihan dan pendampingan terstruktur. Kegiatan dilaksanakan dengan pendekatan partisipatif berbasis komunitas yang terdiri atas empat tahap, yaitu asesmen, pelatihan, implementasi, dan evaluasi. Pengumpulan data dilakukan melalui observasi, wawancara, serta pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan kemampuan akuntansi dan digitalisasi pencatatan sebesar 40% setelah dilakukan pelatihan dan pendampingan. Peserta mampu mencatat transaksi secara lebih akurat, memisahkan keuangan pribadi dan usaha, serta menyusun laporan keuangan digital sederhana. Secara sosial, kegiatan ini mendorong perubahan perilaku keuangan menuju transparansi dan akuntabilitas, serta terbentuknya komunitas belajar digital di kalangan UMKM. Program ini membuktikan bahwa pendampingan bertahap dengan metode praktik langsung efektif dalam mendukung transformasi digital dan memperkuat keberlanjutan usaha UMKM di era ekonomi digital.
Aged to Perfection: How Company Age Moderates the Relationship Between Size and Financial Reporting Timeliness Neng Asiah; Wahyudin Eka Surya
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3125

Abstract

This study examines the influence of company size and company age on financial reporting timeliness and explores whether company age moderates this relationship. Data were obtained from 22 property and real estate companies listed on the Indonesia Stock Exchange during 2022-2024. Descriptive statistics and moderated regression analysis were applied to evaluate the relationships between firm characteristics and audit delay. The findings indicate that larger and older companies report more promptly, suggesting that organizational scale and maturity enhance reporting efficiency. Furthermore, company age strengthens the positive impact of firm size on reporting timeliness, implying that mature firms can better manage the complexity associated with larger operations. These results support the Resource-Based View and Organizational Life Cycle Theory, highlighting how resources and experience jointly improve financial reporting discipline. The study contributes to developing corporate governance and reporting efficiency literature in emerging markets.
Asistensi Manajemen Persediaan Barang Dagang di Toko CIQ Bintang Neng Asiah; Sindik Widati; Taufik Hidayat; Irfan Afriantoro; Rendi Riswandi
Jurnal Pelita Pengabdian Vol. 1 No. 1 (2023): Januari 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i1.1639

Abstract

Kegiatan Pengabdian Masyarakat ini dilatar belakangi oleh penemuan studi lapangan bahwa Toko CIQ Bintang sebagai salah satu toko penyedia alat tulis kantor dan alat sekolah di Kota Bekasi yang mengalami permasalahan dalam pengelolaan persediaan barang dagang. Salah satunya terdapat kendala dalam pencatatan dan penyusuna persediaan barang dagang, akibatnya mitra membutuhkan waktu yang cukup lama dalam menyediakan barang yang diminta oleh konsumen yang berdampak pada keterlambatan pengiriman barang. Tujuan kegiatan PKM ini untuk memberikan asistensi mengenai manajemen persediaan barang dagang di Toko CIQ Bintang, sehingga barang dagang dapat dikelola dengan baik mulai dari penyusunan barang sampai dengan dokumen yang dibutuhkan. Metode yang digunakan dalam kegiatan PKM yaitu melakukan wawancara dengan pihak mitra, kemudian mengidentifikasi permasalahan, menata barang dagang, dan menyusun dokumen yang dibutuhkan dalam persediaan. Hasil kegiatan dalam asistensi manajemen persediaan barang menunjukkan bahwa mitra dapat menyusun barang dagang dengan baik dan tertata rapi, adanya dokumen kartu stok barang yang terdapat dalam data komputer toko, dan pemahaman mengenai economic order quantity agar terhindar dari penumpukan stok sehingga persediaan lebih efisien.
Sistem Akuntansi Keberlanjutan, Kapabilitas Organisasi, dan Kualitas Pelaporan Keberlanjutan pada Perusahaan Pertambangan: Peran Moderasi Tekanan ESG Sabaruddinsah Sabaruddinsah; Neng Asiah
Margin: Jurnal Lentera Managemen Keuangan Vol. 4 No. 02 (2026): Agustus 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v4i02.1257

Abstract

Penelitian ini menguji pengaruh sustainability accounting system (SAS) dan organizational capability (OC) terhadap sustainability reporting quality (SRQ), dengan ESG pressure (ESGP) sebagai variabel moderasi. Dengan merujuk pada teori institusional, teori pemangku kepentingan, teori legitimasi, dan teori kapabilitas dinamis, ESGP diposisikan sebagai mekanisme penguatan institusional. Penelitian ini menggunakan sampel 38 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2025, dengan total 228 observasi perusahaan-tahun. Data dianalisis menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa SAS berpengaruh positif terhadap SRQ (β = 0,318; p < 0,01; dua arah), sedangkan OC menunjukkan pengaruh paling kuat (β = 0,421; p < 0,01). ESGP secara signifikan memperkuat hubungan SAS terhadap SRQ (β = 0,214; p < 0,01) dan hubungan OC terhadap SRQ (β = 0,287; p < 0,01). Uji ketahanan menggunakan model jeda satu tahun dan ukuran SRQ dikotomis alternatif mengonfirmasi kestabilan temuan penelitian (R² = 0,694; Q² = 0,512). Temuan ini menunjukkan bahwa SRQ mencerminkan kematangan tata kelola keberlanjutan yang dibentuk oleh interaksi antara kapasitas internal dan tekanan institusional eksternal. ESGP tidak bekerja secara mandiri, melainkan berfungsi sebagai mekanisme penguatan yang efektif ketika didukung oleh SAS dan OC yang memadai. Secara manajerial, perusahaan perlu memperkuat sistem informasi keberlanjutan dan kapabilitas organisasi secara bersamaan, tidak sebatas memenuhi kepatuhan simbolis. Keterbatasan utama penelitian ini mencakup penggunaan sampel dari satu sektor industri dan adanya potensi endogenitas residual.
Financial Statement Training for Transparent and Accountable MSME Tax Reporting Dian Sulistyorini Wulandari; Neng Asiah; Widiastuti Widiastuti; Elektra Naurah Salsabila
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1358

Abstract

Micro, small, and medium enterprises continue to face challenges in financial management, particularly in preparing systematic financial statements and fulfilling tax obligations. These limitations often result in poor financial information quality and hinder effective business decision-making and tax compliance. This community service program aimed to improve the knowledge and skills of business owners in preparing financial statements as a basis for transparent and accountable tax reporting. The activity was conducted at Pelita Bangsa University on June 19, 2026, involving nine micro, small, and medium enterprise owners from Bekasi Regency. The program employed socialization, training sessions, hands-on financial statement preparation practices, tax reporting simulations, and mentoring in the use of simple financial recording technology. Evaluation was carried out through observation, interviews, and assessments conducted before and after the training. The results demonstrated an improvement in participants' understanding of transaction recording, financial statement preparation, and tax reporting procedures. Participants were also able to implement more structured financial recording practices and utilize simple technology to support business financial management. The program contributed positively to strengthening financial management capacity and increasing tax awareness among participants. Therefore, the training and mentoring activities can serve as an effective empowerment strategy to support more transparent, accountable, and sustainable business management practices.
Digital Accounting and Taxation Literacy Training for MSME Capacity Building Maulina Dyah Permatasari; Wisnu Setyawan; Neng Asiah; Lutfia Dhiya Ulhaq
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1388

Abstract

Micro, Small, and Medium Enterprises play a significant role in supporting regional economic growth; however, they still face challenges in financial management and tax compliance. Limited accounting literacy and low utilization of digital technology often hinder business owners from maintaining proper financial records, preparing financial statements, and fulfilling tax obligations independently. This community service program aimed to strengthen the capacity of business owners through digital-based accounting and taxation literacy. The methods employed included socialization, training, hands-on practice, and mentoring in the use of digital accounting applications and digital tax services. The program was conducted at Universitas Pelita Bangsa and involved nine business owners from Bekasi Regency. The results indicated improvements in participants' understanding and skills in recording financial transactions, preparing simple financial statements, and utilizing digital tax services. Participants were also able to operate digital accounting applications to support more effective and organized business management. The program contributed positively to enhancing managerial capabilities and improving the readiness of business owners to adapt to digital transformation. Therefore, strengthening digital accounting and taxation literacy can serve as an effective strategy to improve professionalism, compliance, and sustainability among micro, small, and medium enterprises.
Co-Authors Ahmad Bukhori Muslim Benny Oktaviano Dian Sulistyorini Wulandari Edi Triwibowo Elektra Naurah Salsabila Iqbal Tri Utomo Irfan Afriantoro Jamian Purba Junedi Junedi Lutfia Dhiya Ulhaq Lyan Lisdianti Maulina Dyah Permatasari Rendi Riswandi Rina Nurjanah Sabaruddinsah Sabaruddinsah Sabaruddinsah Sabaruddinsah Sesri Sellina Setyawan, Wisnu Sindik Widati Siti Surhayani Taufik Hidayat Tikaromah, Oom Titik Astuti Wahyudin Eka Surya Widiastuti Widiastuti Yahya, Adibah Yeni Mulyani Yuramanti Yuramanti