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All Journal Prosiding Konferensi Nasional PKM-CSR Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Research of Economics and Business
Pigo Nauli
Unknown Affiliation
Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Health Professions Nursing Public Health Social Sciences Other

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Pendampingan Pembuatan Produk Handsanitizer Berbasis Alkohol Pada Kelompok Pkk Desa Fajar Baru Agung Abadi Kiswandono; Nurhasanah Nurhasanah; Pigo Nauli; Rizky Prabowo
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 3 (2020): Peran Perguruan Tinggi dan Dunia Usaha Dalam Pemberdayaan Masyarakat Untuk Menyongsong
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.016 KB) | DOI: 10.37695/pkmcsr.v3i0.1009

Abstract

Kedekatan dengan lembaga pendidikan SLTA, PTN maupun PTS seperti Universitas Lampung, UIN Bandar Lampung, Universitas Bandar Lampung (UBL) dan kedekatan dengan pusat bisnis, yakni pasar tradisional untung, minimarket dan kuliner malam memberikan peluang kepada masyarakat Desa Fajar Baru untuk dapat meningkatkan wirusaha. Produk-produk skala rumah tangga yang mempunyai peluang untuk dapat dikembangkan salah satunya adalah handsanitizer. Pada kondisi saat ini, dimana pandemi corona virus dieases (covid) 19 terus meluas, maka penggunaan handsanitizer sangat dibutuhkan sekali oleh masyarakat karena produk tersebut dapat memutus penyebaran covid 19. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah pendampingan kepada kelompok mitra, yaitu PKK Desa Fajar Baru dalam bentuk pelatihan dan pendampingan pembuatan produk handsanitizer berbasis alkohol. Bentuk kegiatan yang dilakukan adalah pendampingan, pelatihan, dan praktek. Hasil dari pelatihan dan pendampingan kepada kelompok mitra adalah keterampilan dan pengetahuan dalam pembuatan produk handsanitizer. Evaluasi kegiatan dilakukan dengan pengukuran terhadap pencapaian tujuan instruksional khusus dari kegiatan yang dilaksanakan dengan parameter pengukuran menggunakan pretest dan posttest untuk mengetahui Pengetahuan umum peserta tentang pembuatan dan fungsi handsanitizer, bahan baku untuk pembuatan dan merk produk. Hasil evaluasi menunjukkan bahwa pengetahuan mitra mengalami kenaikan rata-rata dari 36,0 menjadi 85,5% setelah mengikuti kegiatan pengabdian masyarakat tentang pembuatan handsanitizer.
Smart School Community: Inovasi Layanan Katering, Kantin, Laundry, dan Abudemen Berbasis Aplikasi Pigo Nauli; Muhammad Ikhsan; Ninuk Dewi K
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5082

Abstract

Schools, as part of the educational ecosystem, play an important role in building economic and social sustainability within their environment. However, many non-academic services in schools are still managed manually, such as student katering, laundry, school transport, and minimarkets. This community service activity aims to develop and assist the use of a web- and Android-based Supply Chain Management (SCM) Information System at SDIT Permata Bunda 2 under the Daarul Hikmah Foundation. The system is designed to integrate all non-academic school services by involving local SMEs, parents, and teachers. The implementation method includes needs analysis, system design, application training, and technical assistance. The results show that the training improved partners’ understanding of digital SCM concepts and application usage. Currently, the system is in the development and testing stage for feature improvement. The implementation of this SCM system is expected to improve service efficiency, strengthen stakeholder collaboration, and support the school’s sustainability program.
Pengaruh Akuntabilitas, Kompetensi Sumber Daya Manusia dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Blud Puskesmas Se-Kota Metro Lampung Mirany; Fajar Gustiawaty Dewi; Pigo Nauli
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.80

Abstract

This study aims to analyze the influence of accountability, human resource competency, and accounting information systems on the quality of the financial reports of Public Health Centers (BLUD) in Metro City. A mixed methods approach was used, with data collection techniques using questionnaires, documentation, and in-depth interviews. Quantitative data were analyzed using multiple linear regression, while qualitative data were analyzed using triangulation and thematic interpretation techniques. The results showed that accountability had no significant effect on the quality of financial reports. Conversely, human resource competency and accounting information systems had a significant and positive influence on the quality of financial reports. This underscores the importance of strengthening the technical capacity of human resources and utilizing technology-based information systems to increase the transparency and reliability of public sector financial reports. This study recommends improving technical training, updating information systems, and strengthening a culture of reporting integrity within the BLUD environment.  
Peran Kinerja Keuangan dan Struktur Aset sebagai Prediktor Agresivitas Pajak Emiten Sektor Kesehatan di Indonesia Reza Arliantari; Pigo Nauli
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3521

Abstract

This study aims to analyze the effect of profitability, leverage, fixed asset intensity, and liquidity on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sampling method used was purposive sampling with two criteria, namely 1) healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, 2) health sector companies that disclosed the information needed by researchers from 2021 to 2024, resulting in 35 health companies as research samples with a total of 119 observation data during the four-year observation period. The data analysis technique used was panel data regression using EViews 12 software and SPSS v26. The results showed that profitability did not have a significant effect on tax aggressiveness. Meanwhile, leverage, fixed asset intensity, and liquidity had a significant positive effect on tax aggressiveness. Furthermore, profitability, leverage, fixed asset intensity, and liquidity significantly affect tax aggressiveness. These findings are in line with agency theory, which states that differences in interests between companies and the government can trigger tax aggressiveness.
Co-Authors Agung Abadi Kiswandono Fajar Gustiawaty Dewi Mirany Muhammad Ikhsan Ninuk Dewi Kesumaningrum Reza Arliantari Rizky Prabowo S.Pd. M Kes I Ketut Sudiana .