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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Mandiri Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Rita Dwi Putri
Universitas Mahaputra Muhammad Yamin
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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EDUKASI PENCATATAN DAN PEMBUKUAN SEDERHANA PADA KERAJINAN SONGKET SILUNGKANG DEMI MEWUJUDAKAN WIRAUSAHA FROM LOCAL TO GLOBAL Siska Yulia Defitri; Juita Sukraini; Rita Dwi Putri; Witra Maison; Nidia Anggreni Das; Lili Wahyuni; Aldo Sofari; Desrial Ori Putra
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.v2i2.2874

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but not all MSMEs have the ability to make financial reports. Meanwhile, financial statements provide benefits in describing business conditions. The purpose of the service is to provide education to MSMEs in this case the Silungkang Songket Craft so that they can understand and make simple financial reports at least. The method of devotion is carried out by providing materials and direct training in front of the Silungkang Songket Craft business actors. The hope of this service is that these business actors can make strategic decisions in an effort to develop their business from a local to a global level through the financial information available in the bookkeeping of financial statements
PENGUATAN LEMBAGA BUMNAG PURO NAGARI KOTO LAWEH, KECAMATAN LEMBANG JAYA, KABUPATEN SOLOK Nidia Anggreni Das; Edi Firnando; Yulhan Yuhan; Yendi Putra; Rita Dwi Putri; Witra Maison; Lili Wahyuni; Siska Yulia Defitri; Juita Sukraini; Aldo Sofari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 11: November 2022
Publisher : Bajang Institute

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Abstract

According to PP 11 of 2021, Village-Owned Enterprises, hereinafter referred to as Village BUM, are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the maximum welfare of the village community. BUM-Nag is a form of alternative business entity that needs special attention and is developed to improve the nagari economy, with the aim that the birth of Bum-Nag can create new economic resources for Nagari that are used for the economic welfare of the Nagari people. The service activity aims to contribute thoughts and counseling on strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Koto Laweh, Lembang Jaya District, Solok Regency. Community service uses the Group Discussion Forum (FGD) method, assistance and counseling carried out by delivering BUMNag Institutional material by UMMY Solok Lecturers. The result to be achieved in this service activity is to improve science, understanding and and the ability or capacity of Nagari's apparatus to strengthen the institution and management of BUM-Nag as a form of efforts to improve the Nagari economy.
THE APPLICATION OF PSAK 101 IN THE FINANCIAL STATEMENTS OF KSPPS BMT AL FATTAH Widi Amelia Sari; Lily Wahyuni; Rita Dwi Putri
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

PSAK 101 is a PSAK that regulates the presentation of Islamic financial statements. This research was conducted to know how the application of PSAK 101 in the financial statements of KSPPS BMT Al Fattah. In this study, qualitative descriptive research methods were used. The data collected is obtained through data collection techniques based on observation, interviews, documentation, and literature research. The results concluded that KSPPS BMT Al Fattah presented only the statement of financial position, income statement, and cash flow statement but the report presented has not applied PSAK 101 due to incomplete presentation of the report and there are errors in the report presented both in terms of naming and recognition. The reason for only three types of financial statements presented by KSPPS BMT Al Fattah is that BMT still does not understand the applicable standards. The two reports that have been presented are considered to have met the information needs of the BMT Al Fattah KSPPS. However, over time BMT Al Fattah also continues to improve the quality of existing experts and continues to utilize technology in assisting the presentation of financial statements by existing guidelines.
PEMBINAAN MASYARAKAT NAGARI KOTO LAWEH MELALUI EDUKASI INOVASI TEKNOLOGI Esi Sriyanti; Siska Yulia Defitri; Afni Yeni; Nurhayati Nurhayati; Juita Sukraini; Rita Dwi Putri; Witra Maison
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17043

Abstract

Pemerintah memiliki peran penting dalam mensejahterakan masyarakat termasuk masyarakat Nagari, salah satu cara dengan menfasilitasi lembaga tinggi dengan masyarakatnya dalam melakukan pembinaan agar dapat merubah pola pikir masyarakat untuk bisa berinovasi dalam merubah kehidupan yang lebih baik. Inovasi yang banyak menjamur saat ini memanfaatkan teknologi sehingga perlu juga dimanfaatkan oleh masyarakat. Pembinaan dilakukan dengan langsung turun ke masyarakat dan berkumpul pada satu tempat untuk memberikan edukasi dan pemahaman-pemahaman bahwa masyarakat dapat melakukan hal lain yang produtif dengan impact nanti dapat meningkatkan pendapatan untuk merubah ekonominya. Pengabdian kepada masyarakat dalam pembinaan dengan pemberian edukasi ini memiliki tujuan 1) Mempercepat pemulihan ekonomi, meningkatkan dan mengembangkan kegiatan usaha ekonomi produktif masyarakat. 2) Menunjang pengembangan wilayah melalui peningkatan kualtias sumber daya manusia dan pembangunan daerah.
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ermawati Ermawati; Rita Dwi Putri; Nidia Anggreni Das
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.548

Abstract

This research was conducted to determine the influence of audit quality (X1) on earnings management (Y), the audit committee (X2) on earnings management (Y) and the simultaneous influence of audit quality (X1) and the audit committee (X2) on earnings management (Y). The research results show that Audit Quality (X1) has an effect on Earnings Management (Y). This result is proven by the calculated t value of |2.177| ≥ |1.99300| and significance value 0.033 ≤ 0.05. For the Audit Committee (X2) it has no effect on Earnings Management (Y). This result is proven by the tcount value of |1.579| ≤ 1.99300 and significance value 0.119 ≥ 0.05. After that, Audit Quality (X1) and Audit Committee (X2) do not simultaneously influence Profit Management (Y). This result is proven by the Fcount value of |2.717| ≤ 2.859 and significance value 0.073 ≥ 0.05
Penerapan Perencanaan laba sebagai upaya meningkatkan kinerja keuangan pada usaha RJ Perabot Rita Dwi Putri; Siska Yulia Defitri; Aisyah Putri; Nada Azizah Charnain; Sabila Nurul Faisa
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 3 No. 3 (2026): Februari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v3i3.7000

Abstract

Usaha mikro dan kecil memiliki peran strategis dalam meningkatkan perekonomian masyarakat. Namun, masih banyak pelaku usaha yang belum menerapkan pengelolaan keuangan secara terencana, khususnya dalam hal perencanaan laba. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman serta pendampingan kepada pemilik usaha RJ Perabot dalam menyusun perencanaan laba secara sederhana dan aplikatif. RJ Perabot merupakan usaha yang bergerak di bidang produksi perabot rumah tangga berbahan kayu, seperti lemari, pintu, kusen, meja, kursi, dan produk kayu lainnya. Metode yang digunakan dalam kegiatan ini meliputi observasi, wawancara, sosialisasi, serta pendampingan langsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pemilik usaha mengenai identifikasi biaya, penentuan harga jual, serta penetapan target laba. Penerapan perencanaan laba diharapkan mampu membantu usaha dalam mengelola keuangan secara lebih terstruktur dan berkelanjutan.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2020-2023) Deswinta Yulia Putri; Lili Wahyuni; Rita Dwi Putri
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.869

Abstract

This study was conducted because several previous studies on the variables of Liquidity and Company Size on Company Financial Performance produced different findings so that they are interesting to review. This type of research is quantitative research, where the review of the explanation level is associative research with a causal relationship. The unit of analysis in this study is the Food and Beverage sub-sector companies listed on the IDX for the period 2020-2023. The population in this study was 42 companies and the number of samples was 24 companies, so there were 96 samples. The results of this study indicate that Liquidity does not affect the Company's Financial Performance, Company Size does not affect the Company's Financial Performance and Liquidity and Company Size do not affect the Company's Financial Performance.
SOSIALISASI ETIKA BISNIS UNTUK MENINGKATKAN INTEGRITAS PELAKU UMKM DALAM PENGAMBILAN KEPUTUSAN KEUANGAN Rita Dwi Putri; Sayyi Daturrahmi; Anggi Al Fitasari; Muthia Deslanisa; Mutiara Mutiara
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 4 No. 1 (2026): Februari
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v4i1.3468

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan integritas pelaku UMKM dalam pengambilan keputusan keuangan melalui sosialisasi etika bisnis. Pelaku UMKM kerap menghadapi kendala seperti pencampuran antara keuangan pribadi dan usaha, kurangnya pemahaman mengenai prinsip etika bisnis, serta lemahnya sistem pencatatan transaksi keuangan. Kegiatan dilaksanakan pada UMKM Café Boxs di Kota Solok menggunakan metode ceramah interaktif, diskusi, studi kasus, pendampingan sederhana, dan evaluasi pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terkait penerapan etika bisnis, pentingnya transparansi usaha, pemisahan keuangan, serta komitmen dalam menggunakan pencatatan keuangan dasar secara lebih terstruktur. Edukasi ini dinilai mampu membentuk perubahan sikap dan perilaku yang lebih etis dalam proses pengambilan keputusan keuangan. Program ini diharapkan dapat mendorong keberlanjutan praktik bisnis yang profesional, memperkuat tata kelola usaha mikro, serta menjadi dasar pengembangan pembinaan UMKM berbasis etika bisnis di masa mendatang
Co-Authors Afni Yeni Aisyah Putri Aldo Sofari Anggi Al Fitasari Das, Nidia Anggreni Desrial Ori Putra Deswinta Yulia Putri Edi Firnando Ermawati Ermawati Esi Sriyanti Juita Sukraini Lili Wahyuni Lily Wahyuni Muthia Deslanisa Mutiara Mutiara Nada Azizah Charnain Nurhayati Nurhayati Sabila Nurul Faisa Sayyi Daturrahmi Siska Yulia Defitri Widi Amelia Sari Witra Maison Yendi Putra Yulhan Yuhan