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All Journal Ideas: Jurnal Pendidikan, Sosial dan Budaya Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Pengabdian Mandiri Basic and Applied Accounting Research Journal
Masyitah As Sahara
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Perbandingan Kinerja Keuangan antara Sebelum dan Sesudah Penerapan CSR (Corporate Social Responsibility) PT Ultrajaya Milk Industry & Trading Company Tbk. Masyitah As Sahara
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 8 No 2 (2022): Ideas: Pendidikan, Sosial, dan Budaya (Mei)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v8i2.818

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan ROA (Return on Asset), ROE (Return on Equity), EPS (Earning Per Share), NPM (Net Profit Margin) antara sebelum dan sesudah penerapan CSR (Corporate Social Responsbility) PT. Ultrajaya Milk Industry & Trading Company Tbk, apakah terdapat perbedaan yang signifikan. Subjek penelitian ini adalah PT. Ultra Jaya Milk Industry & Trading Company, Tbk periode 2009-2013 yaitu periode sebelum penerapan CSR (Corporate Social Responsbility) dan periode 2014-2018 yaitu periode sesudah penerapan CSR. Metode analisis yang digunakan adalah analisis Uji Paired Sample T-Test dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian ini menunjukkan bahwa ROA (Return on Asset), ROE (Return on Equity), EPS (Earning Per Share) tidak terdapat perbedaan yang signifikan sebelum dan sesudah lpenerapan CSR (Corporate Social Responsbility), sedangkan NPM (Net Profit Margin) terdapat perbedaan yang signifikan sebelum dan sesudah penerapan CSR (Corporate Social Responsbility). This research aims to determine the difference ROA (Return On Asset) , ROE (Return On Equity), EPS (Earning Per Share), and NPM (Net Profit Margin) before and after CSR PT. Ultrajaya Milk Industry & Trading Company Tbk, whether there is a significant difference. Subject in this research is PT. Ultrajaya Milk Industry & Trading Company Tbk period 2009 – 2013 is period before implementation of Corporate Social Responsibility and period 2014 – 2018 is period after implementation of Corporate Social Responsibility. The analysis method used is Paired Sample T-Test, test with SPSS (Statistical Product and Service Solutions) application tool. The results of research that ROA (Return On Asset), ROE (Return On Equity) and EPS (Earning Per Share) no difference at the time before and after the CSR (Corporate Social Responsibility), while NPM (Net Profit Margin) there are significant difference before and after the CSR (Corporate Social Responsibility).
PENERAPAN LITERASI DIGITAL PADA UMKM BELLY JAYA TAMBELAN DI MASA PANDEMI COVID- 19 Vanisa Meifari; Masyitah As Sahara; Aulia Dewi Gizta; Fauzi, Fauzi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 11: Nopember 2023
Publisher : Bajang Institute

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Abstract

This service aims to analyze more deeply the application of digital literacy in MSMEs. This service was carried out at UMKM Belly Jaya Tambelan, Bintan Regency. By using this digital literacy application, it is hoped that it will make it easier for Belly Jaya Bintan MSMEs to understand their financial management so that these MSMEs are able to continue to survive even during this difficult pandemic. This service activity produces the result that digital literacy is very easy to apply and useful in helping Belly Jaya Bintan MSMEs in managing their finances
PERFORMANCE OF SHARI’A BANKING IN INDONESIA BEFORE AND DURING THE COVID 19 PANDEMIC: ISLAMICITY PERFORMANCE INDEX APPROACH Masyitah As Sahara; Charly Marlinda; Sri Kurnia; Rachmad Chartady
International Journal of Social Science Vol. 3 No. 4: December 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i4.7165

Abstract

This research aims to determine the performance of Islamic banks using the Islamicity Performance Index approach before and during the Covid-19 pandemic. The method used in this research is a quantitative descriptive method. The object of this research is all sharia commercial banks in Indonesia. The data for this research comes from the financial reports of Islamic commercial banks for the period 2018 - 2021. The research results show that in the profit sharing ratio before and during the pandemic, only Bank Muamalat Indonesia received a fairly good title with a percentage below 30%. The results of the zakat performance ratio show that all banks still have a bad reputation in pandemic conditions and during the pandemic. For equitable distribution ratio, only Bank Jabar Banten Syariah received a fairly good title from qard and donations, and from the labor load of Bank Muamalat, Aceh Syariah and Bukopin Syariah which was able to survive with IPI standards, while in terms of net profit only Bank Mega Syariah was able to survived the pandemic with a percentage of more than 35%. For Islamic investment vs non-Islamic investment, the entire sample of Islamic commercial banks received a very good rating. And for Islamic income vs non-Islamic income, all banks in the sample received a very good title
CARA PRAKTIS MENCATAT PEMBUKUAN UNTUK PEMILIK UMKM DI DESA LANCANG KUNING Sri Kurnia; Nurfitri Zulaika; Masyitah As Sahara; Aulia Dewi Gizta; Vanisa Meifari
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 7: Juli 2025
Publisher : Bajang Institute

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi, menyediakan lapangan pekerjaan, dan meningkatkan kesejahteraan masyarakat. Di Indonesia, UMKM memberikan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan menjadi pilar ekonomi di banyak komunitas. Namun, salah satu tantangan utama yang dihadapi UMKM adalah manajemen keuangan yang kurang optimal, dengan banyak pemilik UMKM belum menerapkan sistem pencatatan pembukuan yang baik. Di Desa Lancang Kuning, Kabupaten Bintan, UMKM sangat signifikan karena mayoritas penduduk bergantung pada sektor pertanian dan UMKM sebagai mata pencaharian utama. Masalah utama di Desa Lancang Kuning adalah terkait pembukuan keuangan di UMKM, dimana laporan keuangan harus dimiliki untuk mengetahui aliran kas masuk/keluar dan keuntungan setiap bulannya. Untuk menyelesaikan ini, tim melakukan program penyuluhan dan pendampingan pembukuan sederhana menggunakan buku kas. Metodologinya melibatkan penyuluhan tentang pentingnya penyusunan laporan keuangan, praktek pembukuan sederhana dengan contoh pencatatan transaksi, dan pendampingan untuk mengidentifikasi hambatan dan memberikan solusi. Hasil dari program ini adalah meningkatkan kemampuan pelaku UMKM dalam mengelola keuangan mereka dengan cara mengetahui aliran uang masuk dan keluar dari usaha mereka. Dengan memahami pentingnya pembukuan dan menerapkan metode yang tepat, diharapkan UMKM dapat meningkatkan efisiensi, transparansi, dan profitabilitas bisnis mereka.
PENDAMPINGAN PEMBUKUAN BERBASIS DIGITAL DENGAN MENGGUNAKAN APLIKASI AKUNTANSIKU PADA UMKM CEMILAN BERKAH DI DESA TOAPAYA SELATAN Masyitah As Sahara; Sri Kurnia; Nurfitri Zulaika; Ranat Mulia Pardede; Rezario Febrianta; Angel Kusnita Permata Dewi; Dara Audina; Elvina, Elvina
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i2.8104

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu sektor yang menunjang pertumbuhan perekonomian di Indonesia. Sektor UMKM diharapkan mampu menyusun laporan keuangan untuk usaha yang dijalankan. Namun, pada kenyataannya UMKM belum mampu melakukan pencatatan pembukuan dikarenakan kurangnya pemahaman dan sumber daya terhadap permasalahan tersebut. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman akan pencatatan pembukuan berbasis digital dengan menggunakan aplikasi Akuntansiku pada UMKM di Desa Toapaya Selatan, Kecamatan Toapaya, Kabupaten Bintan. Hal ini sesuai dengan salah satu bidang pengembangan program KKN-P2EM yang diselenggarakan oleh STIE Pembangunan Tanjungpinang yaitu pembukuan keuangan pada usaha sektor dagang dan jasa dalam upaya pengembangan usaha kecil dan menengah. Pengabdian ini dilakukan pada UMKM Cemilan Berkah Ibu Yunita. Adapun metode yang digunakan adalah survei, wawancara, dan pendampingan secara langsung kepada pelaku UMKM. Hasil dari pengabdian kepada masyarakat ini adalah UMKM Cemilan Berkah mampu melakukan pencatatan pembukuan berbasis digital dengan menggunakan aplikasi Akuntansiku sehingga mampu menyusun laporan keuangan untuk usaha yang dijalankan
The Influence of Gross Regional Domestic Product, Number of Population, and Number of Nusantara Tourists on Regional Original Income Haiqal Imansyah; Bambang Sambodo; Alamsyahbana, Muhammad Isa; Rezario Febrianta Chandra; Masyitah As Sahara
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.12

Abstract

The aim of this research is to find out whether the original income of districts/cities in Aceh Province is influenced by GRDP, population and number of domestic tourists. The total sample is 23 regencies/cities in Aceh Province. Quantitative methods are used as research methods, with the data used being secondary data obtained through publications and the official website of the Indonesian Central Statistics Agency, the Directorate General of Financial Balance (DJPK), and the Information and Documentation Management Officer (PPID). The research results partially prove that regional original income is not influenced by GRDP, population and number of domestic tourists. This was proven in the partial test, the significance value resulting from all independent variables was less than 0.05. However, regional original income is jointly (simultaneously) influenced by GRDP, population and number of domestic tourists, as can be seen in the simultaneous test with an f-count value of 13.91490 which is greater than the f-table of 2.745915. Based on the research results, the conclusion that can be drawn is that local revenue in the District/City of Aceh Province is not partially influenced by GRDP, population and number of domestic tourists. But simultaneously PAD can be influenced by GRDP, population and number of domestic tourists. So that districts/cities in Aceh Province are considered to be less able to utilize regional resources that can increase their original regional income, both in the economic, demographic and tourism sectors.
Co-Authors Angel Kusnita Permata Dewi Aulia Dewi Gizta Charly Marlinda Chartady, Rachmad Dara Audina Elvina Elvina Fauzi Fauzi Haiqal Imansyah Muhammad Isa Alamsyahbana Nurfitri Zulaika Ranat Mulia Pardede Rezario Febrianta Rezario Febrianta Chandra Sambodo, Bambang Sri Kurnia Vanisa Meifari