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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Ilmiah Inovasi JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Community Development Journal Automation Computer Information System (JACIS) Balance: Journal of Islamic Accounting ASERSI : Jurnal Akuntansi Terapan dan Bisnis Eduvest - Journal of Universal Studies Applied Accounting and Management Review Journal of Business Management International Journal of Healthcare and Information Technology Balance: Journal of Islamic Accounting International Journal of Technology, Food and Agriculture Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional)
Berlina Yudha Pratiwi, Berlina Yudha
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Financial Performance Analysis of Nirlaba Organization (Case Study on the National Zakat Amil Agency of Lumajang Regency 2018 - 2022) Ivanasari, Mi’rotin; Sugiartono, Endro; Andini, Dessy Putri; Pratiwi, Berlina Yudha
Eduvest - Journal of Universal Studies Vol. 4 No. 3 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i3.1057

Abstract

This study aims to analyze the financial performance of the National Amil Zakat Agency of Lumajang Regency in 2018 to 2022. In analyzing financial performance in this study using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios in accordance with guidelines issued by the National Amil Zakat Agency's strategic study center. This research uses a qualitative descriptive approach. The types and sources of data used are secondary data in the form of financial reports of BAZNAS Lumajang Regency in 2018 - 2022 with data collection methods, namely documentation. The results showed that the average activity ratio of BAZNAS Lumajang Regency was effective, and showed good results in terms of collecting and distributing Zakat, Infaq, Sadaqah (ZIS) funds. Based on the average efficiency ratio, it shows efficient results even though the ratio of operational costs to total amil rights is still inefficient. Based on the ratio of amil funds good results were obtained. Based on the average results of the liquidity ratio is not good because it indicates the obligation to distribute ZIS funds that have not been realized. Based on the ratio of collection growth the results obtained also show not good.
Strategies to Enhance The Global Competitiveness of MSMEs Through E-Catalogs Andriyani, Fitriya; Pinandita, Candra Pramula; Oktaviani, Siska Aprilia; Ardhiarisca, Oryza; Pratiwi, Berlina Yudha
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6177

Abstract

MSMEs have a strategic role in the Indonesian economy, but face various challenges in competing in the global market, such as limited access to capital, low technology adoption, and obstacles in managing digital platforms such as e-catalogs. E-catalogs are a potential solution to expand markets and increase product exposure globally. This research aims to formulate an effective strategy in increasing the global competitiveness of MSMEs through the use of e-catalogs, with a case study on CV. Mutiara Sinar Mandiri. This research uses a qualitative approach with a case study method, involving in-depth interviews and secondary data analysis. The research results show that the strategies adopted by CV Mutiara Sinar Mandiri, such as the use of e-catalogs and a proactive marketing approach, have provided positive results, but there is still room for improvement in terms of relations with the government and increasing competitiveness in the global market. A more collaborative and innovative approach is needed to maximize the potential of companies in the government procurement market. It is hoped that this research can provide practical recommendations for MSMEs in utilizing e-catalogs to increase global competitiveness and expand international market reach.  Keywords: CV. Mutiara Sinar Mandiri, MSMEs, E-catalog, Digitalization, Marketing Strategy, Global Competitiveness, SWOT Analysis
Consumer Perceptions and SWOT Analysis of Seed Products From the Seed Center Teaching Factory Harlianingtyas, Irma; Pratiwi, Berlina Yudha; Kusuma, Satria Indra
International Journal of Technology, Food and Agriculture Vol. 1 No. 1 (2024): February
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/tefa.v1i1.4544

Abstract

Superior rice seeds can increase production by at least 10%/ha, but this program must be supported by the availability of seeds, and easy access to seeds at affordable prices for farmers. One of the superior seed producers in Jember is the Seed Center Teaching Factory of Politeknik Negeri Jember. Seed Center products are distributed to areas around Jember, Bondowoso, Situbondo, Probolinggo, and several areas outside Java. Sustainable products are affected by product quality and maintaining customer satisfaction. This research aims to analyze consumer perceptions, measure customer satisfaction, and determine recommendations for product improvements and marketing strategies that appropriate consumer needs. Data were collected through interviews and questionnaires while using SWOT analysis.  The sample in this study included agricultural shops as regular consumers and farmers as direct users. The results show that all seed products are in great demand by consumers and farmers, namely Inpari 32, Logawa, Ceherang, and Sintanur. The biggest weakness is limited buyer partners, products not always available, and outlets far from the market. Besides that, the biggest opportunity is an abundant market and basic needs products supported by the government. The strength is that the products are complete business legality and certified seeds, affordable prices, solid team, and sufficient business capital.
Transformasi Digital Pengelolaan Akuntansi pada Tefa Nutrition Care Center: Pengembangan Sistem Informasi Terintegrasi Menggunakan Metode Waterfall Andriyani, Fitriya; Yuniar, Eka; Bena, Lintang Anis; Pratiwi, Berlina Yudha; Saadillah, Dinu
Journal Automation Computer Information System Vol. 5 No. 2 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jacis.v5i2.141

Abstract

Penelitian ini dilatarbelakangi oleh urgensi pengelolaan keuangan yang efektif, efisien, dan akuntabel pada unit layanan gizi suatu institusi. Saat ini, pencatatan keuangan masih dilakukan secara manual dan belum memiliki struktur yang baik, sehingga berpotensi menimbulkan risiko seperti kesalahan pencatatan, kesulitan dalam pelacakan transaksi, serta keterlambatan dalam penyusunan laporan keuangan. Tujuan utama penelitian ini adalah untuk merancang dan mengembangkan sistem informasi akuntansi guna mempermudah pencatatan transaksi, klasifikasi akun, serta penyusunan laporan keuangan secara otomatis dan terintegrasi. Sistem ini diharapkan dapat meningkatkan akurasi data, mempercepat proses pelaporan, serta memperkuat transparansi dan akuntabilitas dalam pengelolaan keuangan di Nutrition Care Center (NCC). Metode penelitian yang digunakan adalah metode pengembangan sistem Waterfall, yang meliputi tahapan analisis kebutuhan, perancangan sistem, implementasi, pengujian, dan pemeliharaan. Pengumpulan data dilakukan melalui observasi, wawancara dengan pengelola NCC, serta studi dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi yang dikembangkan mudah diakses, memiliki antarmuka yang familiar bagi pengguna, dan menyediakan fitur yang memadai untuk kebutuhan sistem akuntansi skala kecil hingga menengah. Selain itu, Sistem Informasi Pengelolaan Laporan Keuangan secara signifikan meningkatkan efisiensi dan akurasi dalam pengelolaan laporan keuangan sampai dengan 97%.
Pekarangan Produktif dengan Vertiminaponik sebuah Inovasi Hijau untuk Ketahanan Pangan Keluarga dan Literasi Digital Perempuan Jumiatun; Harlianingtyas, Irma; Pertami, Rindha Rentina Darah; Pratiwi, Berlina Yudha; Kusuma, Satria Indra
Journal of Community Development Vol. 6 No. 3 (2026): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i3.1734

Abstract

Pekarangan di wilayah yang padat penduduk jarang dimanfaatkan sebagai sumber pangan keluarga. Rambipuji merupakan desa yang ada di Kabupaten jember dan salah satu permasalahan di desa tersebut adalah produktivitas lahan yang menurun. Oleh karena itu tim melakukan kegiatan dengan memberdayakan anggota PKK melalui program vertiminaponik. Tujuan kegiatan ini adalah memberdayakan perempuan anggota PKK Curah Ancar, Desa Rambipuji, melalui optimalisasi pemanfaatan pekarangan rumah dengan teknologi vertiminaponik. Waktu pelaksanaan dimulai pada bulan Juli sampai dengan November 2025. Metode pelaksanaan meliputi sosialisasi dan pelatihan untuk meningkatkan pemahaman dan keterampilan peserta mengenai konsep urban farming berbasis zero waste. Materi meliputi pengenalan sistem vertiminaponik, perakitan instalasi, budidaya tanaman sayuran dan ikan, serta pengemasan dan pemasaran produk secara digital. Hasil sosialisasi menunjukkan respons positif, di mana peserta aktif berdiskusi dan menunjukkan minat kuat untuk mengembangkan teknologi ini di rumah masing-masing. Pada tahap penerapan, dilakukan instalasi sistem vertiminaponik sederhana di pekarangan percontohan, yang kemudian diikuti pendampingan teknis hingga peserta mampu merawat tanaman dan ikan secara mandiri. Monitoring dan evaluasi menunjukkan peningkatan signifikan dalam aspek pengetahuan, keterampilan, dan motivasi kewirausahaan peserta. Beberapa anggota berhasil memanen sayuran pertama, mengemas produk secara higienis, dan memasarkan melalui platform digital. Program ini terbukti memberikan dampak nyata dalam meningkatkan ketahanan pangan keluarga sekaligus membuka peluang usaha kecil berbasis rumah tangga. Dengan demikian, penerapan vertiminaponik tidak hanya mendukung ketersediaan pangan sehat, tetapi juga memperkuat pemberdayaan sosial ekonomi perempuan di Desa Rambipuji.
Pengaruh Variasi Waktu dan Suhu Roasting terhadap Mutu Fisik Kopi Robusta (Coffea canephora) Klon BP42 Harlianingtyas, Irma; Pertami, Rindha Rentina Darah; Pratiwi, Berlina Yudha; Cahyaningrum, Descha Giatri
Jurnal Ilmiah Inovasi Vol 26 No 1 (2026): April
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jii.v26i1.6530

Abstract

Waktu dan suhu roasting sangat menentukan mutu fisik biji kopi. Penelitian ini mengevaluasi pengaruh variasi suhu awal dan waktu sangrai terhadap mutu fisik kopi robusta (Coffea canephora) klon BP42. Percobaan menggunakan RAL faktorial 3×3 dengan tiga ulangan: suhu awal 160, 170, 180 °C dan waktu sangrai 10, 12, 14 menit. Parameter yang diamati meliputi berat roast bean (berat kering), densitas curah, kadar air, rendemen, warna, dan apparent swelling. Data dianalisis dengan ANOVA, dilanjutkan uji LSD 5% untuk pemisahan rataan. Hasil menunjukkan faktor waktu berpengaruh nyata hingga sangat nyata pada seluruh/ sebagian besar peubah, sedangkan suhu berpengaruh pada densitas dan apparent swelling; interaksi suhu×waktu signifikan pada banyak peubah. Kecenderungan umum: peningkatan suhu dan durasi menurunkan berat serta rendemen, menurunkan densitas, menggelapkan warna, dan meningkatkan apparent swelling. Nilai densitas roast berada pada kisaran 59,85–76,575, rendemen 131,76–138,07, sedangkan kadar air akhir berada di bawah batas SNI (≤5%). Temuan ini menegaskan pentingnya pengendalian profil roasting untuk menyeimbangkan efisiensi (rendemen) dan mutu fisik biji robusta BP42.
Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village Oktaviani, Siska Aprilia; Andriyani, Fitriya; Ardhiarisca, Oryza; Yudhistira, Prillinaya; Pratiwi, Berlina Yudha; Andini, Dessy Putri
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1604

Abstract

This study aims to examine the integration of field findings based on UI green city metric indicators and green accounting approaches in the development of village sustainability reporting. This study was conducted in Karangpring village, Jember district, which is a case study village with abundant natural resources and strong local sustainability initiatives. A qualitative case study method was used, employing data collection techniques such as in-depth interviews, field observations, and document analysis. The results of the study show that Karangpring village has implemented various sustainable practices in terms of spatial planning, water management, mobility, waste management, energy, and village governance. However, these efforts have not been fully documented in a structured, accounting-based reporting system. By applying a green accounting approach, this study developed a green village financial report format consisting of a green balance sheet, an environment-based budget realization report, and notes to the green financial statements. This reporting format aims to improve transparency and accountability, as well as support evidence-based environmental policy formulation at the village level. This study contributes to the development of integrated and applicable village sustainability reporting, and opens up opportunities for regulation and digitization of environmental reporting at the local government level.
Co-Authors Afriansyah, Faisal Lutfi Aisyah, Mahindra Dewi Nur Alinea Dwi Elisanti Andriyani, Fitriya Ardianto, Efri Tri Bena, Lintang Anis Descha Giatri Cahyaningrum Dessy Putri Andini, Dessy Putri Eliyatiningsih Eliyatiningsih, Eliyatiningsih Febyanti, Ni Putu Eka Sari Hanifiyah, Fitriyatul Husin, H. Irawan, Triono Bambang Irma Harlianingtyas Ivanasari, Mi’rotin Jumiatun Kusuma, Satria Indra Maulana, Ade Jutawan Yusuf Oktafa, Huda Oktaviani, Siska Aprilia Oryza Ardhiarisca Pertami, Rindha Rentina Darah Pinandita, Candra Pramula Rahma Rina Wijayanti Rediyanto Putra Saadillah, Dinu Soelaksini, Liliek Dwi Sugiartono, Endro SUMADI SUMADI Syarief, Mochamad Taufik Kurrohman Wahyu Agus Winarno Wijaya, Dwi Indriani Fidiastutik Yudhistira, Prillinaya Yuniar, Eka