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All Journal Jurnal Pengabdian kepada Masyarakat Journal of Oikonomia Jurnal Indonesia Mengabdi (JIM) Karya Nyata: Jurnal Pengabdian Kepada Masyarakat
Arum Arupi Kusnindar
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN BAHASA ISYARAT BAGI MAHASISWA UNIVERSITAS MUHAMMADIYAH PRINGSEWU Arum Arupi Kusnindar; Ainur Rosidah
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i2.2640

Abstract

The law has guaranteed people with disabilities to get fair treatment in all aspects of life. So far, people with disabilities, especially the deaf, have had problems participating in various activities due to the unavailability of a sign language interpreter. This Community Service activity aims to produce new sign language translators who are able to help deaf people participate in general activities. This service is carried out by holding sign language classes for 10 weeks. Classes are attended by elementary, middle, high school, and lecturers as well as young people who want to dedicate themselves as companions with disabilities
Pemanfaatan EcoBrick Sebaga Alternatif Ekonomi Hijau Alfian Syahbana; Arum Arupi Kusnindar; Azkal Azkal; Regga Regga
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2025): Maret : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v2i1.1263

Abstract

This community service program aims to increase the awareness and skills of the Kresnomulyo Village community in utilizing plastic waste into economically valuable products through the Ecobrick technique. Ecobricking is an environmentally friendly solution that can reduce plastic pollution while opening up economic opportunities for the local community. This activity involves a series of events such as socialization, training, and mentoring on the Ecobrick technique and its application to create a sign for Kresnomulyo Village. The sign will serve as a symbol of the village's commitment to environmental conservation and the productive use of plastic waste.This activity is part of the Community Service Program (KKN) of Muhammadiyah University of Pringsewu, which aims to encourage the application of knowledge and technology to solve social issues in the community. During the program, participants received training on how to make Ecobricks and process plastic waste into useful products. Additionally, mentoring was provided to ensure the community can continue these activities independently.The results of this activity show an increase in the community's awareness of environmental issues, particularly plastic pollution. Furthermore, the skills gained by the community in processing plastic waste have added value, with Ecobricks that are not only useful for village needs but also have the potential to be sold, providing extra income for the community. Thus, this program provides dual benefits: protecting the environment and opening up economic opportunities.
SOSIALISASI DAN PENDAMPINGAN PELAPORAN KEWAJIABAN PERPAJAKAN UMKM DI DESA WALUYOJATI Dewi Mariam Widiniarsih; Arum Arupi Kusnindar; Cindi Fatikasari
Jurnal Indonesia Mengabdi Vol. 3 No. 1 (2024): Jurnal Indonesia Mengabdi (JIM)
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/jim.v3i1.919

Abstract

Tax Obligation Assistance in Waluyojati Village, Ambarawa District to improve tax knowledge of Micro, Small and Medium Enterprises in Waluyojati Village, Ambarawa District better and have an impact on the level of taxpayer compliance. It is also expected that by increasing participants' understanding of the risks of tax audits, they will be able to reduce tax costs from tax fines for Macro, Small and Medium Enterprises. On the other hand, community service activities to assist the government in increasing tax revenues because more and more Micro, Small and Medium Enterprises are aware of their tax rights and obligations. The benefits of community service activities are focused on increasing the understanding of MSMEs, especially regarding how to calculate income tax payable, deposit income tax payable, and report income tax from their businesses. Also increase understanding of the risks of tax audits that may occur from every transaction in the MSME business, such as a good trading business. In this community service, a method with several stages is used, namely the observation, introduction, training and evaluation stages. The delivery of the material is presented with an overview of the basic material, the benefits of tax reporting for participants, and regarding the Matching of NIK and NPWP, at this stage the lack of knowledge about taxation among participants so that, after the socialization activity took place, public knowledge became higher and made it easier for the government to raise awareness of taxpayers. The discussion method, it was carried out with two-way communication and a question and answer session regarding the analysis of the material that had been delivered in the first stage and helped participants with the limited understanding of filling out the DJP online website which was assumed to be complicated for the community and provided an understanding of the validity for married women who are burdened independently because they live separately to continue to register for taxes. It is expected that the implementation of community service activities can increase participants' understanding of the risks of tax audits, they will be able to reduce tax costs from tax fines for Macro, Small and Medium Enterprises. On the other hand, community service activities to assist the government in increasing tax revenues because more and more Micro, Small and Medium Enterprises are aware of their tax rights and obligations
Evaluasi Kinerja Layanan Publik di Kantor Kecamatan Pagelaran Utara Nursela; Wagiyo; Arum Arupi Kusnindar
Oikonomia Vol 2 No 2 (2024): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i2.76

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja pelayanan publik pada Kantor Kecamatan Pagelaran Utara Kabupaten Pringsewu. Pelayanan publik merupakan salah satu bentuk konkret tanggung jawab pemerintah dalam memenuhi kebutuhan dasar masyarakat. Kecamatan sebagai unit pelaksana teknis pemerintahan daerah memegang peran penting dalam menyelenggarakan berbagai layanan administrasi, seperti pembuatan surat keterangan, administrasi kependudukan, dan pelayanan lainnya yang berkaitan langsung dengan warga. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Data dikumpulkan melalui observasi, wawancara mendalam dengan aparat kecamatan dan masyarakat pengguna layanan, serta dokumentasi dari arsip dan regulasi yang relevan. Fokus penelitian diarahkan pada lima indikator utama kinerja pelayanan publik menurut teori pasuraman , yaitu tangibles, reability, responsiveness, assurance, dan empathy. This study aims to find out and analyze the performance of public services in the North Pagelaran District Office, Pringsewu Regency. Public services are a concrete form of government responsibility in meeting the basic needs of the community. The sub-district as a technical implementation unit of the local government plays an important role in organizing various administrative services, such as the issuance of certificates, population administration, and other services directly related to residents. This study uses a descriptive quantitative approach. Data was collected through observation, in-depth interviews with sub-district officials and service user communities, as well as documentation from relevant archives and regulations. The focus of the research is directed at five main indicators of public service performance according to the pasuraman theory, namely tangibles, reability, responsiveness, assurance, and empathy
Kajian Efektivitas Green Finance dalam Meningkatkan Kinerja Keuangan PT Gunung Raja Paksi Tbk pada Tahun 2021-2023 Maulidya Arum Sekar Sari; Wagiyo; Arum Arupi Kusnindar
Oikonomia Vol 3 No 1 (2025): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v3i1.101

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan green finance dalam meningkatkan kinerja keuangan PT Gunung Raja Paksi Tbk pada periode 2021 hingga 2023. Permasalahan utama dalam penelitian ini adalah apakah penerapan green finance efektif dalam meningkatkan profitabilitas perusahaan, yang diukur melalui Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE). Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif-komparatif, dengan data yang bersumber dari laporan keuangan PT Gunung Raja Paksi Tbk pada periode tersebut. Hasil penelitian menunjukkan bahwa penerapan green finance belum efektif dalam meningkatkan kinerja keuangan perusahaan pada periode 2021–2023. Hal ini ditunjukkan dengan penurunan NPM dari 8,6% (2021) menjadi 5,3% (2023), ROA dari 5,8% menjadi 3,1%, dan ROE dari 8,2% menjadi 4,1%. Penurunan ini disebabkan oleh meningkatnya beban operasional akibat investasi pada teknologi ramah lingkungan, seperti Electric Arc Furnace (EAF) dan Pembangkit Listrik Tenaga Surya (PLTS), serta biaya penyusutan aset yang lebih tinggi. Kesimpulannya, penerapan green finance belum efektif dalam meningkatkan kinerja keuangan perusahaan dalam jangka pendek. Namun, dalam jangka panjang, green finance memiliki potensi untuk meningkatkan profitabilitas melalui efisiensi energi dan pengurangan biaya operasional. Penelitian ini diharapkan dapat memberikan kontribusi teoretis dalam bidang manajemen keuangan dan menjadi referensi bagi penelitian selanjutnya terkait penerapan green finance di sektor industri lainnya This study aims to analyze the effectiveness of the implementation of green finance in improving the financial performance of PT Gunung Raja Paksi Tbk in the period 2021 to 2023. The main problem in this study is whether the implementation of green finance is effective in increasing the profitability of companies, which is measured through Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). This study uses a quantitative method with a descriptive-comparative approach, with data sourced from the financial statements of PT Gunung Raja Paksi Tbk in that period. The results of the study show that the implementation of green finance has not been effective in improving the company's financial performance in the 2021–2023 period. This is shown by the decrease in NPM from 8.6% (2021) to 5.3% (2023), ROA from 5.8% to 3.1%, and ROE from 8.2% to 4.1%. This decline was due to increased operating expenses due to investments in environmentally friendly technologies, such as Electric Arc Furnaces (EAF) and Solar Power Plants (PLTS), as well as higher asset depreciation costs. In conclusion, the implementation of green finance has not been effective in improving the company's financial performance in the short term. However, in the long term, green finance has the potential to increase profitability through energy efficiency and reduced operational costs. This research is expected to make a theoretical contribution in the field of financial management and become a reference for future research related to the application of green finance in other industrial sectors.
Studi Kepuasan Pelanggan untuk Optimalisasi Pelayanan Warung Pak Peang Sekar Arum Sari; Wagiyo; Arum Arupi Kusnindar
Oikonomia Vol 2 No 2 (2024): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i2.103

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis tingkat kepuasan pelanggan di Warung Pak Peang (WPP), sebuah usaha kuliner lokal yang pernah mengalami penurunan omzet namun berhasil bangkit melalui inovasi menu. Masalah yang diangkat dalam penelitian ini adalah kurangnya data terukur mengenai kepuasan pelanggan yang dapat digunakan oleh manajemen untuk pengambilan keputusan strategis. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan teknik analisis faktor (factor analysis) untuk mengidentifikasi dimensi-dimensi utama yang memengaruhi kepuasan pelanggan. Data dikumpulkan melalui penyebaran kuesioner kepada 64 responden dengan teknik insidental sampling, dan dianalisis menggunakan perangkat lunak SPSS versi 27. Hasil penelitian menunjukkan bahwa tingkat kepuasan pelanggan berada pada kategori tinggi. Dimensi yang paling berpengaruh terhadap kepuasan adalah cita rasa makanan, pelayanan, penyajian, dan kualitas bahan makanan. Temuan ini mengindikasikan bahwa aspek-aspek tersebut perlu dipertahankan dan terus ditingkatkan guna memastikan keberlanjutan dan perkembangan Warung Pak Peang ke depan. This study aims to analyze the level of customer satisfaction at Warung Pak Peang (WPP), a local culinary business that has experienced a decline in turnover but managed to rise through menu innovation. The problem raised in this study is the lack of measurable data on customer satisfaction that can be used by management for strategic decision-making. This study uses a quantitative approach with descriptive methods and factor analysis techniques to identify the main dimensions that affect customer satisfaction. Data were collected through the distribution of questionnaires to 64 respondents with incidental sampling techniques, and analyzed using SPSS software version 27. The results of the study show that the level of customer satisfaction is in the high category. The dimensions that most affect satisfaction are the taste of food, service, presentation, and quality of foodstuffs. These findings indicate that these aspects need to be maintained and continuously improved to ensure the sustainability and development of Warung Pak Peang in the future
Studi atas Dampak Boikot Produk terhadap Laba Perusahaan: Kasus PT Unilever Indonesia Tbk. pada Periode 2020-2023 Bangkit Maiyusdian Suwanto; Wagiyo; Arum Arupi Kusnindar
Oikonomia Vol 2 No 2 (2024): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i2.75

Abstract

Penelitian ini bertujuan untuk menganalisis dampak boikot produk terhadap profitabilitas PT Unilever Indonesia Tbk. pada periode 2020-2023. Boikot produk, terutama yang terkait dengan isu konflik Palestina-Israel, telah menjadi fenomena global yang memengaruhi berbagai perusahaan multinasional, termasuk Unilever. Penelitian ini menggunakan metode deskriptif-komparatif dengan pendekatan kuantitatif, dengan data yang diambil dari laporan keuangan PT Unilever Indonesia Tbk. yang dipublikasikan di situs resmi perusahaan. Analisis dilakukan dengan menggunakan rasio profitabilitas, yaitu Net Profit Margin (NPM), Return on Asset (ROA), dan Return on Equity (ROE). Hasil penelitian menunjukkan bahwa boikot produk berdampak negatif terhadap profitabilitas PT Unilever Indonesia Tbk. Penjualan perusahaan mengalami penurunan dari Rp 42,97 triliun pada tahun 2020 menjadi Rp 38,61 triliun pada tahun 2023. Laba bersih juga menurun dari Rp 7,16 triliun pada tahun 2020 menjadi Rp 4,80 triliun pada tahun 2023. Net Profit Margin (NPM) mengalami penurunan dari 16,67% pada tahun 2020 menjadi 12,43% pada tahun 2023, sementara Return on Asset (ROA) turun dari 37,56% menjadi 28,81% pada periode yang sama. Meskipun Return on Equity (ROE) menunjukkan peningkatan dari 134% pada tahun 2022 menjadi 141% pada tahun 2023, hal ini lebih disebabkan oleh penurunan modal daripada peningkatan laba bersih.  Kesimpulan dari penelitian ini adalah bahwa boikot produk telah memberikan dampak negatif terhadap profitabilitas PT Unilever Indonesia Tbk., terutama dalam hal NPM dan ROA. Perusahaan perlu mengambil langkah-langkah strategis, seperti meningkatkan efisiensi operasional, memperkuat hubungan dengan konsumen, dan diversifikasi produk serta pasar, untuk mengatasi dampak negatif dari boikot dan memulihkan kinerja keuangan perusahaan di masa depan. This research aims to analyze the impact of product boycotts on the profitability of PT Unilever Indonesia Tbk. in the 2020-2023 period. Product boycotts, especially those related to the issue of the Palestine-Israel conflict, have become a global phenomenon that affects various multinational companies, including Unilever. This research uses a descriptive-comparative method with a quantitative approach, with data taken from the financial reports of PT Unilever Indonesia Tbk. which is published on the company's official website. The analysis is carried out using profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The research results show that product boycotts have a negative impact on the profitability of PT Unilever Indonesia Tbk. The company's sales decreased from IDR 42.97 trillion in 2020 to IDR 38.61 trillion in 2023. Net profit also decreased from IDR 7.16 trillion in 2020 to IDR 4.80 trillion in 2023. Net Profit Margin (NPM) decreased from 16.67% in 2020 to 12.43% in 2023, while Return on Assets (ROA) fell from 37.56% to 28.81% in the same period. Although Return on Equity (ROE) shows an increase from 134% in 2022 to 141% in 2023, this is more due to a decrease in capital than an increase in net profit. The conclusion of this research is that the product boycott has had a negative impact on the profitability of PT Unilever Indonesia Tbk., especially in terms of NPM and ROA. Companies need to take strategic steps, such as improving operational efficiency, strengthening relationships with consumers, and diversifying products and markets, to overcome the negative impact of the boycott and restore the company's financial performance in the future.
Co-Authors Ainur Rosidah Alfian Syahbana Azkal Azkal Bangkit Maiyusdian Suwanto Cindi Fatikasari Dewi Mariam Widiniarsih Maulidya Arum Sekar Sari Nursela Regga Regga Sekar Arum Sari Wagiyo