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All Journal Jurnal Fokus Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital Priviet Social Sciences Journal Journal of Management, Economic, and Accounting Media Resonansi Pengabdian Masyarakat
Rahmi Aryanti
Universitas IBA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Exploring resilience and transformation post The Great Disruption: A comparative analysis of firm performance in the new normal era (A COVID-19 literature study) Kusnan Kusnan; Rahmi Aryanti; Ria Astriyani; Junaidi Junaidi
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1202

Abstract

The Covid-19 Pandemic has brought significant changes in humankind’s social life worldwide. Furthermore, both on a micro and macro scale, fundamental changes in economic life are companies in developed and developing countries. This study aims to determine the impact this pandemic has had on many companies in these two country categories and find essential lessons that can be used to overcome similar pandemics in the future. We conclude that the business world, in particular, will change significantly after this Pandemic and many essential things must be prepared to face the company activities in the new normal or post-pandemic era
PERHITUNGAN HARGA POKOK PRODUKSI USAHA TEMPE SKALA RUMAHAN BAPAK SUARDI Mas Amah Mas Amah; Alila Zahira Kusuma; Rahmi Aryanti
Media Resonansi Pengabdian Masyarakat Vol 1, No 2 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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Abstract

Usaha tempe skala rumahan merupakan bagian integral dari sektor Usaha Mikro, Kecil, dan Menengah (UMKM) yang memainkan peran penting dalam menjaga ketahanan pangan serta menopang perekonomian lokal. Namun, masih banyak pelaku usaha kecil seperti Bapak Suardi, yang menjalankan usaha tempe rumahan di Jl. A. Ghofar, Talang Keramat Raya, Kabupaten Banyuasin, belum memiliki kemampuan manajerial yang memadai dalam menghitung Harga Pokok Produksi (HPP) secara akurat. Ketidaktahuan terhadap struktur biaya menyeluruh seringkali menyebabkan harga jual ditetapkan di bawah biaya produksi, sebagaimana ditemukan dalam studi ini bahwa HPP tempe mencapai Rp7.800 per bungkus, sementara harga jual sebelumnya hanya Rp5.000. Kondisi ini menyebabkan usaha mengalami kerugian tersembunyi yang berkelanjutan. Melalui kegiatan pengabdian masyarakat berbasis studi kasus dan pendekatan partisipatif, dilakukan serangkaian intervensi seperti observasi langsung, wawancara, pelatihan metode full costing, serta pendampingan pencatatan biaya produksi. Hasil kegiatan menunjukkan peningkatan signifikan dalam akurasi penetapan harga serta pertumbuhan margin keuntungan hingga 20%, sejalan dengan temuan Prihanisetyo (2025) dan Kumbara et al. (2022). Tidak hanya aspek teknis yang mengalami perbaikan, kegiatan ini juga mendorong transformasi sosial ekonomi, dengan meningkatnya literasi keuangan keluarga dan keterlibatan aktif anggota keluarga dalam manajemen usaha. Temuan ini memperkuat pentingnya pendekatan pemberdayaan berbasis keluarga dalam penguatan UMKM. Dengan demikian, kegiatan ini tidak hanya menghadirkan solusi teknis atas permasalahan usaha, tetapi juga membangun fondasi pemberdayaan berkelanjutan di tingkat rumah tangga.Kata Kunci: Harga Pokok Produksi, UMKM, Tempe, Full Costing, Pengabdian Masyarakat, Banyuasin 
The Influence Of Work Environment And Incentives On Employee Work Productivity At CV. Pabrik Sound Elang Sederhana Palembang Indah Permata Sari; Rahmi Aryanti; R.Y Effendi; Ria Astri Yani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9324

Abstract

This study aims to examine the influence of the work environment and incentives on employee work productivity at CV Pabrik Soun Elang Sederhana Palembang. One of the main measures of a business's operational success is employee work productivity. Employee morale and work productivity can be positively driven by a supportive work environment and adequate incentives. The purpose of this study is to determine the simultaneous and partial effects of incentives (X2) and work environment (X1) on work productivity (Y) of CV Pabrik Soun Elang Sederhana Palembang personnel. Quantitative methods combined with survey techniques are the methodology used. By using proportional random sampling techniques, 171 employees out of 300 became the research sample. Questionnaires were used to collect primary data, and SPSS version 26 was used for analysis using multiple linear regression tests, validity, reliability, and classical assumptions. With a determination value (R2) of 0.730, or 73%, the analysis findings indicate that both work environment and incentive variables have a significant impact on work productivity simultaneously. Incentives have an effect of 32.8% and work environment has an effect of 40.2%. Therefore, it can be said that employee productivity is positively and significantly influenced by the work environment and incentives. Furthermore, employees who are happy at work and who receive recognition for their efforts tend to be more dedicated and motivated. The food processing sector, such as CV Pabrik Soun Elang Sederhana, relies on efficiency and uniformity in its production processes, making this crucial.
The Influence of Financial Planning and Control on the Quality of the Pencak Silat Open Tournament Organized by the South Sumatra Provincial IPSI Adila Wulan Dari; Lily Rahmawati Harahap; Rahmi Aryanti
Jurnal Fokus Manajemen Vol 6 No 4 (2026): November
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i4.12983

Abstract

This study aims to examine the effect of financial planning and financial control on match quality in the Open Tournament of Pencak Silat IPSI South Sumatera Province, both partially and simultaneously, and to obtain a deeper explanation of how these financial aspects are implemented in tournament management. The study employed a mixed-methods approach using an explanatory sequential strategy, in which quantitative data were collected and analyzed first and qualitative data were subsequently collected to explain and strengthen the quantitative findings. Quantitative data were obtained through questionnaires and documentation from 100 respondents consisting of participants and organizing committee members. Quantitative analysis used multiple linear regression, t-test, F-test, correlation analysis, and the coefficient of determination with SPSS version 25. Qualitative data were obtained through in-depth/semi-structured interviews with the Treasurer and General Secretary of IPSI South Sumatera Province and analyzed through data condensation, data display, and conclusion drawing and verification. The quantitative results show that financial planning has a positive and significant effect on match quality, with a t-value of 2.954 and a significance value of 0.004. Financial control also has a positive and significant effect, with a t-value of 20.552 and a significance value of 0.000. Simultaneously, both variables have a positive and significant effect, with an F-value of 441.127 and a significance value of 0.000. The Adjusted R Square of 0.899 indicates that 89.9% of the variation in match quality can be explained by financial planning and financial control, while 10.1% is explained by other factors. Qualitative findings strengthen these results through budgeting practices based on tournament needs and previous experience, monitoring of fund utilization, priority setting under budget constraints, and post-tournament evaluation. The study also identifies a sustainability challenge because tournament funding remains highly dependent on participant registration fees.
The Influence Of Internal Information Systems And Communication On Employee Performance At The Palembang City Education Office Tesa Wulandari; Rahmi Aryanti; Asma Mario; Albizia Pasmawijaya Putera
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1780

Abstract

This study examines the extent to which internal information systems and communication influence the performance of employees at the Palembang City Education Office. A quantitative approach was used with a sample of 58 employees. Data analysis was performed using IBM SPSS Statistics Version 27.00. The results of the simultaneous test yielded a calculated F-value of 973.786 > the critical F-value of 3.16, indicating that internal information systems and communication jointly have a significant effect on employee performance. However, when analyzed partially, the internal information system variable has a significant positive effect and a strong correlation, while the communication variable has a negative effect and a weak correlation. Furthermore, the R-squared value of 97% indicates that the Internal Information System and Communication can explain 97% of the variation in employee performance, while the remaining 3% is influenced by other factors not examined in this study. Thus, the results suggest that the better the Internal Information System and Communication are implemented together, the more employee performance will improve.
Co-Authors Adila Wulan Dari Albizia Pasmawijaya Putera Alila Zahira Kusuma Asma Mario Indah Permata Sari Junaidi Junaidi Kusnan Kusnan Lily Rahmawati Harahap Mas Amah Mas Amah R.Y Effendi Ria Astri Yani Ria Astriyani Tesa Wulandari