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All Journal Jurnal Media Wahana Ekonomika I-ECONOMICS: A Research Journal on Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Review Pendidikan dan Pengajaran (JRPP) FINANCIAL : JURNAL AKUNTANSI EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesia Berdaya Jurnal Revenue : Jurnal Ilmiah Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Abdimas Ekonomi dan Bisnis Global Abdimas: Jurnal Pengabdian Masyarakat PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Golden Ratio of Finance Management CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Sustainable Community Service International Journal of Social Science and Community Service
Lesi Hertati, Lesi
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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THE EFFECT OF LEVERAGE, ACCEPTABLE TURNOVER AND INVENTORY TURNOVER ON COMPANY PROFITABILITY Kartika, Annisa Dwi; Hertati, Lesi; Munandar, Aris
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 2 (2023): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i2.551

Abstract

This study aims to determine the effect of leverage, accounts receivable turnover and inventory turnover on profitability in food and beverage industry companies listed on the IDX for 2019-2021. This research is quantitative in nature. The sample used consisted of 18 companies from a population of 26 food and beverage companies listed on the Indonesian Stock Exchange in 2019-2021. This study makes use of Indonesia Stock Exchange as a secondary data. The method of data analysis employed is panel data regression. The results showed that Profitability is a predictable growth or reduction in annual earnings. Significant profit capability indicates the company's potential to generate high profits, resulting in a rise in dividend payout. Hence, the potential to generate profits will influence the decision of investors to raise their capital investment in the business.
THE INFLUENCE OF BUSINESS STRATEGY AND ORGANIZATIONAL CULTURE ON MANAGEMENT ACCOUNTING INFORMATION SYSTEMS Marlina, Ressy; Hertati, Lesi; Putri, Andini Utari
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 2 (2023): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i2.563

Abstract

This study aims to determine the effect of Business Strategy and Organizational Culture on Management Accounting Information Systems for Employees of CV. Srijaya City of Palembang. The selected sample is 40 respondents. The research data was obtained from a questionnaire (primary data). The analysis technique used is multiple linear regression method. The results of data analysis with the help of SPSS 26 showed that the results of the partial hypothesis test (t-test) on business strategy have no significant effect on the management accounting information system. Meanwhile, organizational culture has a significant effect on management accounting information systems. Likewise, the results of the simultaneous test (f-test) based on the coefficient of termination proves that the variables of business strategy and organizational culture simultaneously have a positive and significant effect on the management accounting information system.
THE EFFECT OF ACCOUNTING KNOWLEDGE, BUSINESS STRATEGY AND WORK MOTIVATION ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS : (Survey of Retail Store Management Employees at Palembang Square Mall) Tampubolon, Enggal Marito Yuliarti; Hertati, Lesi; Sari, Rafika
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.722

Abstract

This study aims to analyze and describe the effects of Accounting Knowledge, Business Strategy, and Work Motivation on the Quality of Management Accounting Information Systems for retail store employees at Palembang Square Mall, Palembang City. The sampling technique used is simple random sampling. The data analysis technique employed in this research is multiple linear regression analysis, processed using the SPSS software application version 26.0. The data for this research consists of 38 respondents, obtained from retail store employees in Palembang Square Mall, Palembang City. The findings of this research indicate that Accounting Knowledge, Business Strategy, and Work Motivation have a positive and significant effect on the Management Accounting Information Systems and the utilization of Management Accounting Information Systems. All three factors (Accounting Knowledge, Business Strategy, and Work Motivation) exhibit positive and significant effects on the Management Accounting Information System, either partially or simultaneously.
Exploring Moralitas Individual Mahasiswa, Sebuah Peran Mengatasi Etika Kecurangan Mahasiswa Akuntansi Di Dunia Pendidikan Hertati, Lesi
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 7 No 2 (2023): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v7i2.106

Abstract

The purpose of this research is to investigate the relationship between individual morality, regulations, and academic integrity and the ethics of cheating in accounting students. When accounting students' cheating ethics show decreasing grades, it causes a decline in educational power and accounting professional level. The factors that influence the ethical behavior of accounting students are very important. This research used a descriptive and descriptive approach, a survey was conducted on 250 accounting program students. The higher the individual morality of a student, the lower the possibility of accounting students being involved in academic cheating behavior. Ethics plays an important role in preventing accounting student fraud. The stronger the perception that students adhere to accounting ethics, the lower the level of fraud they commit. Accounting students' cheating ethics are related and those with high academic integrity tend to be more ethical in their academic and accounting behavior. The level of education that encourages academic integrity can play an important role in preventing accounting student fraud. The results of this study provide important insights for educators, accounting programs, and higher education institutions into ethics and reducing cheating among accounting students. If individual morality increases then strengthening regulations, as well as increasing academic integrity, in preparing students to become professionals in the field of accounting and ethical attitudes will play a role in the future.
THE EFFECT OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON COMPANY PROFITABILITY Susanti, Ines Dwi; Hertati, Lesi; Putri, Andini Utari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.552

Abstract

This study aims to analyze the effect of green accounting and environmental performance on company profitability (a survey of mining companies listed on the IDX for the 2018-2021 period). This is a quantitative research. Purposive sampling was utilized to choose 12 mining companies trading on the Indonesia Stock Exchange as the data source for this study. Secondary data sources used in this study include information from the annual reports of mining companies traded on the Indonesia Stock Exchange. Descriptive statistics, tests for normality and multicollinearity and heteroscedasticity and autocorrelation, as well as multiple linear regression analysis, followed by the F test, and t tests, were all utilized to analyze the data for this study. The study found that mining companies listed on the Indonesia Stock Exchange benefited financially from Green Accounting and Environmental Performance between 2018 and 2021.
PENGARUH INTELEKTUAL KAPITAL, STRUKTUR MODAL, DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rosada, Amrina; Hertati, Lesi; Munandar, Aris
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.610

Abstract

The company's value is a performance indicator displayed in the form of stock prices formed by the supply and demand in the capital market, representing society's assessment of the company's performance. This research aims to examine the influence of intellectual capital, capital structure, and corporate governance on the company's value. This study is a quantitative descriptive type, with data sourced from the distribution of questionnaires. A total of 40 respondents were successfully gathered by distributing questionnaires to employees of PT. Telaga Hikmah Ogan Komering Ilir, South Sumatra, Indonesia. This research used purposive sampling technique. The analysis technique employed was quantitative analysis based on the questionnaire distribution results. The analysis results indicate that individually, with a significance value (sig) of intellectual capital (0.014), capital structure (0.001), and corporate governance (0.001) each has a positive and significant effect on the increase in company value with a value (prob < alpha = 0.05). Furthermore, simultaneously, the intellectual capital, capital structure, and corporate governance variables together have a positive impact on the increase in company value (prob < alpha = 0.05).
Illegal Oil Well Mitigation: Environmental Sustainability: Strengthening the Oil and Gas Accounting Information System Hertati, Lesi; Umar, Haryono
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23561

Abstract

This study focuses on exploring aspects of illegal mining in the Musi Banyuasin area, South Sumatra Province-Indonesia. The research includes green accounting, human resources, sustainable environment, and oil and gas accounting information systems. This study uses a qualitative descriptive approach with an exploratory method to explore the phenomenon in detail. Data were obtained through structured interviews, field observations, focus group discussions (FGDs), and supporting document reviews. The collected data were analyzed thematically to identify, review, and report findings based on interviews. The results of the study indicate that the application of green accounting practices, human resource management, and the use of accounting information systems in the oil and gas sector are important foundations for creating a sustainable environment. Sustainable environments not only support economic aspects but also social, cultural, and ecological aspects. This research implies that it contributes to the preservation of green vegetation, reducing greenhouse gas emissions and environmental damage. Theoretically, this research provides insight into the theoretical benefits of green environmental sustainability.
Pelatihan Aplikasi Laporan Keuangan atas Standar Akuntansi PSAK 1 Pada BUMDes Guna Mencapai Tujuan Berkelanjutan SDGis Hertati, Lesi; Yadiati, Winwin; Asharie, Asmawati; Heriyati, Agustina
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3404

Abstract

The aim of PKM training is to implement applications to support the achievement of Sustainable Development Goals (SDGs) in BUMDes. The presentation of financial reports to BUMDes by Indo Global Mandiri University lecturers involved three (3) lecturers and four (4) students so that students could put into practice the theories they had gained from studying in the industrial world. The results of PKM activities are so that BUMDes can make financial reports guided by PSAK 1, namely transparent and accurate, for stakeholders to understand the use and management of resources better. This application can help BUMDes to manage and present financial reports more efficiently, saving time and resources that can be allocated to activities that support the achievement of sustainable goals, namely Sustainable Development Goals (SDGs) at BUMDes in accordance with applicable accounting standards and regulations while still complying with regulations. and minimize the risk of non-compliance. Through financial reports produced by BUMDes, BUMDes can monitor financial performance over time, identify trends and patterns that can assist in decision making to achieve sustainable goals. The application of financial reports that are presented in a structured and accurate manner for BUMDes can increase access to external financial resources, such as loans or grants, which can be used to support initiatives.
Kolaboratif PKM Internasional Mobility Consortium Pengelolaan Komunikasi Pemasaran Melalui Digitalisasi Bisnis Di Thailand Cahyani, Nani; Puspitasari, Ratih; Hertati, Lesi; Hidayat, Janthy; Nurfaiza, Nabila
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3405

Abstract

This service activity was carried out in Thailand in the context of joint International PKM in order to realize effective marketing communications management which is the key to business success in the current digital era. Collaboration in the field of business digitalization offers great opportunities for economic growth and wider market penetration. This PKM aims to explore how collaboration in the PKM International Mobility Consortium can encourage innovation in the field of marketing communications management through business digitalization in Thailand. Through a qualitative approach with in-depth interviews and content analysis, collecting data from business stakeholders, academics and practitioners in Thailand. The pretest and posttest results show that collaboration in the International PKM consortium encourages the exchange of knowledge and resources between organizations from various countries, enriching local perspectives with a global view. Business digitalization developed through collaboration results in more adaptive and effective marketing communications strategies, enabling MSMEs in Thailand to reach a wider audience and increase competitiveness in the global market.
SOSIALISASI KKN TEMATIK MBKM PENDAMPINGAN PEMBUATAN STRUKTUR PERHITUNGAN HARGA POKOK PRODUKSI GUNA PENENTUAN HARGA JUAL KERIPIK SINGKONG RASA JAGUNG DI DESA PETANANG Pratiwi, Anggun Nia; Lestari, Della Ayu; Rahmayang, Tito; Hertati, Lesi; Hendarmin, Rum; Syafitri, Lili; Munandar, Aris
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i4.324

Abstract

MSME is a form of business that can provide many benefits and benefits for the community. The existence of these micro-enterprises is increasing rapidly and mushrooming in every corner of the region throughout Indonesia. There are various obstacles faced by MSME actors in running their business. One of the problems faced is that business actors are still having difficulty determining the Cost of Production (HPP) and the selling price of the product. Calculating the selling price of a product clearly and definitely is important for business actors. The right calculation will provide benefits in accordance with the expectations of the business actor. Based on the results of our initial survey in Petanang Village, namely the lack of assistance in determining the Cost of Production (HPP) and Product Selling Prices. The PKM Team employs socialization to help provide insight in estimating the Cost of Production and determining the Selling Price of Cassava Chips as a means of resolving the problem.
Co-Authors Aberta, Fina Adelia Prameswari, Femy Ainul Yaqin Al Qubro, Khodijah Alfianti, Sarahdillah Ali, Raden Ahmad Nur Allya, Veni Amrina Rosada, Amrina Andini, Andini Ani, Anis Anggreq Aprilia, Lifa Apriyanti Apriyanti Apriyanti, Anggi Argeto , Valentino Aris Munandar Aryani, Reny Asharie, Asmawati Asmawati Asmawati Asmawati Athalla, M. Radjab Athalla, Muhammad Radjab Atmadja, Iswandi sukanta Avini, Terti Ayu Safitri , Della Azizah, Tyara Nur Berliana, Eliya Cahyani, Mitha Callistasari, Nidia Putri Choiriya, Nabila Cristina, Natalia Neisya Dani, Suci Rahma Della Ayu Lestari Dewi Yuniati, Dewi DP, Mohammad Kurniawan Dwi Oktarini, Rahmi Dzaironi, Muhammad Eka Herlina Endang Sri Lestari Erin, Arif Kurnia Fadhilsyah, Muhammad Faza, Sulthan Fitriani, Desy Haidar, Hala Haidir, Hala Hamim, Sumi Amariena Haryono Umar Hasna, Nabilah Sajidah Hendarmin, R.M. Rum Hendarmin, Rum Heriyati, Agustina Heryati, Agustina Hidayahtullah, Hafiz Hidayat, Janthy Hidayat, Janty T. Hidayatullah, Hafiz Husni Mubarat, Husni Ilyas, Meyfida Indah Permatasari Inten Meutia Irena, Angelina Irlan Fery, Irlan Iskak, Jamaludin Karina, Arihta Kartika, Annisa Dwi Kemalasari, Febyanti Khalilly, Muhammad Naufal Kurniawan DP, Mohammad Lazuarni, Syafira Lefandi, M. Alfiansyah Lestari Setia Ningrum, Ayu Letari, Rahayu Tri Lili Syafitri, Lili Lilis Puspitawati Marlina, Ressy Maulana, Fakhrezi Mayang Sari Meifida Ilyas Meiriasari, Vhika Misko, Misko Muhammad Fikri Muhammad Irfan Mutiara Puteri, Adinda Nani Cahyani Nauly, Akta Dia Noer, Namira Imelia Ramadiena Nur Aini Nur Syabitha, Fidya Nurfaiza, Nabila Nurhalizah, Nadila Oktaria, Dwi Otniel Safkaur Palinggau, Aling Paramita, Lidiya Pebianti, Alpina Pebriani, Reny Aziatul Pratama, Yopan Pratami, Salsabilah Pratiwi, Anggun Nia Prayoga, Panca Priandi, M. Ronal Purnamasari, Evi Putra, M. Kurniawan Darma Putra, Mohammad Kurniawan Darma Putri Ayu Lestari Putri, Andini Utari Putri, Sara Ayudia Rafika Sari Rahmahtullah, Rafifa Rahmayang, Tito Ramadhan, Rio Ramadianti, Ramadianti Ratih Puspitasari Ratu, Mutiara Kemala Ricardo, Riki Riwansah, Tami Pames Rizki, Sutra Meilani Romli, Harsi Romri, Arsi Sadana, Afdan Mifta Sandra Eka Febrina Saputra, Ariansyah Saputra, Leksi sari , Novita Sari, Desti Rahma Sari, Mei Sastika, Anta Shellamitha, Dinda Siti Aminah Siti Komariah Hildayanti, Siti Komariah Siti Zahara, Meisin Sondang, Virgus Ari Suharman, Harry Suryati Susanti, Ines Dwi Syafarudin, Afriapollo Syafitri, Lily Syafri, Lili Tamiah, Aisyah Tampubolon, Enggal Marito Yuliarti Terrtiavini, Terrtiavini Terttiaavini Tsabita, Putri Utami, Indriani Putri Wahyuni, Ningsih Wijaya, Putra Oktri Yadiati, Winwin Zarkasyi, Hahyudin