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Industri Kreatif Kearifan Lokal Kerajinan Limbah Pelepah Pinang Masyarakat Pinggiran Hertati, Lesi; Puspitawati, Lilis; Gantino, Rilla; Ilyas, Meifida
Indonesia Berdaya Vol 2, No 2: July 2021
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.202199

Abstract

One of the betel nut plate craftsmen who is also the Chairperson of the Mendis Maju Bersama (MMB) Cooperative, Supriyanto, admits that he produces pinan midrib plates. Farmers in Bayung Lencir, South Sumatra, burn areca nuts. But now, the betel nut is used by residents to become a handicraft that has a selling value. To produce cutlery from areca nut, the residents use a press machine. Betel nuts are washed before processing. The old fronds are then dried. After drying, the fronds are pressed and then cut to the size of the plate or rice box. Before printing, the fronds must be moistened first so that they are softer and do not tear easily. Creative industry and environmentally friendly product innovation will be the focus of the development of betel nut midrib management. Availability of raw materials and empowering sustainable communities because this product addresses environmental issues, especially the issue of the use of plastics in Indonesia so far and this product is one of the solutions to product innovation in the areca nut substitute for plastic and styrofoam. The results of innovation in the management of areca nut as a substitute for Styrofoam are the handicrafts of rural communities in order to support the family economy and maintain an environmentally friendly nature.Abstrak: Salah satu pengerajin piring pelepah pinang yang juga Ketua Koperasi Mendis Maju Bersama (MMB), Supriyanto mengaku produksi piring pelepah pinan. Pelepah pinang biasanya dibakar oleh para petani di Bayung Lencir, Sumsel. Namun kini, pelepah pinang dimanfaatkan warga untuk menjadi kerajinan yang punya nilai jual. Untuk memproduksi peralatan makan dari pelepah pinang warga menggunakan mesin press. Pelepah pinang dicuci bersih sebelum diolah. Pelepah tua kemudian dikeringkan. Setelah kering, pelepah di-press lalu dipotong sesuai ukuran piring atau kotak nasi. Sebelum cetak, pelepah harus dibasahi dulu agar lebih lembut dan tidak mudah robek. Industri kreatif dan inovasi produk ramah lingkungan akan menjadi fokus pengembangan pengelolaan pelepah pinang Ketersediaan bahan baku serta memberdayakan masyarakat berkelanjutan karena produk ini menjawab isu lingkungan khususnya isu Pegunaan Plastik Di Indonesia selama ini dan produk ini salah satu solusinya inovasi produk pelepah pinang penggganti plastik dan styrofoam Produk hasil inovasi pengelolaan pelepah pinang menjadi wadah makanan pengganti styrofoam adalahhasil kerajinan tangan masyarakat pinggiran guna menopang ekonomi keluarga  serta menjaga alam yang ramah lingkungan.
Pengaruh Tax Amnesty, Sosialisasi Pajak, dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Azizah, Tyara Nur; Hertati, Lesi; Pebriani, Reny Aziatul
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7137

Abstract

This study aims to analyze the influence of tax amnesty, tax socialization, and taxpayer compliance with tax revenue. The object of the study is corporate taxpayers registered at KPP Pratama Ilir Barat, Palembang City. The determination of the sample using the Slovin formula with an error rate of 5% resulted in 100 corporate taxpayers as respondents. The research uses a quantitative approach with data collection through questionnaires distributed using google forms. Data analysis used SPSS 30 with multiple linear regression test. The results of the F test showed that tax amnesty, tax socialization, and taxpayer compliance simultaneously had a significant effect on tax revenue with a significance value of 0.001 < 0.05. Partially, the tax amnesty variable had a significant effect with a value of sig. 0.041 < 0.05 and a t-count value of 2.071 > t-table 1.985, tax socialization had a significant effect with a value of sig. 0.002 < 0.05 and t-count 3.231 > t-table 1.985, and taxpayer compliance had a significant effect with The value of sig. 0.009 < 0.05 and t-count 2.683 > t-table 1.985. This research provides practical implications in the form of recommendations to increase the effectiveness of tax socialization and strategies to increase taxpayer compliance to optimize tax revenue, as well as the need to develop a tax amnesty program with a more attractive scheme to encourage the disclosure of unreported assets.
WORKSHOP SISTEM INFORMASI MITIGASI BENCANA BANJIR BERBASIS ANDROID DI KOTA PALEMBANG Hertati, Lesi; Sondang, Virgus Ari; Asharie, Asmawati; Heryati, Agustina
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.107

Abstract

This workshop aims to develop understanding and skills in mitigating flood disasters through the use of an Android-based information system in Palembang City. With the increasing frequency and intensity of flooding in this city, innovative and effective solutions are needed to reduce the negative impacts caused. The methods used in this workshop include theoretical learning about flood disaster mitigation, development of an Android-based information system, as well as case studies of the implementation of similar technology in flood disaster management in other areas. Participants in this workshop were 100 (one hundred) students representing universities in the city of Palembang, involved in direct practice sessions to design, develop and test a prototype of an Android-based information system that could be used in flood disaster situations. The results of this community service are to increase understanding of the importance of technology in disaster mitigation, as well as skills in designing and using Android-based applications to assist the flood disaster mitigation process in Palembang City.
Traditional Fintech Software Supply Chain Management Design Management Accounting System Hertati, Lesi; Suharman, Harry; Umar, Haryono
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.72961

Abstract

This study aims to determine the emergence of traditional online fintech financial transactions in the supply chain management accounting system of financial reporting in Indonesia. The data used is primary data from the Jakarta regional police who were victims of online loans. The results of the study prove that online loans have an impact on the lower classes. The research data were analyzed using the Structural Equation Model, the target population was 200 people, but 120 people responded. Fintech Online Loans have an impact on the Management Accounting Information System, namely financial and non-financial information through online technology software. The management accounting system has an impact on traditional financial institutions due to economic pressures. The implication of this study is that fintech breakthroughs in the financial sector have caused the fintech application business to be highly sought after by the wider community, which has an impact on the emergence of illegal fintech applications. Previous research used data from P2P countries in the ASEAN region, this study uses primary data in the form of public complaints from police officers who were victims of fintech fraud.
Digitalisasi stoberi kasir penentuan harga pokok sebagai strategi keberlanjutan BUMDes Desa Ulak Paceh Jaya Hertati, Lesi; Purnamasari, Evi; Lazuarni, Syafira; Puspitawati, Lilis; Ilyas, Meyfida; Athalla, M. Radjab
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.31058

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Abstrak Pelatihan penentuan harga pokok produksi merupakan langkah strategis untuk meningkatkan keberlanjutan badan usaha milik desa. Kegiatan ini difokuskan pada badan usaha milik desa Ulak Paceh Jaya yang memproduksi pakan ternak. Peserta kegiatan ini berjumlah 60 orang kepala desa dan perangkat desa Ulak Paceh Jaya. Program ini sangat penting dalam mendukung pengembangan perhitungan digitalisasi stoberi kasir online dalam penentuan harga pokok produksi yang berguna untuk menetapkan harga jual produk secara lebih terukur. Melalui pelatihan ini, peserta diajak memahami sekaligus menyesuaikan diri dengan perubahan lingkungan usaha, termasuk pemanfaatan teknologi, pencatatan akuntansi, dan identifikasi komponen biaya yang memengaruhi harga pokok produksi .Pelatihan bertujuan untuk memberikan pemahaman praktis mengenai manfaat digitalisasi stoberi kasir dalam perhitungan biaya produksi yang akurat, termasuk bahan baku, tenaga kerja, dan overhead. Metode yang digunakan meliputi ceramah, simulasi, PGD dan praktik langsung. Hasil pelatihan menunjukkan peningkatan pemahaman peserta dalam menentukan harga jual yang kompetitif tanpa mengorbankan margin keuntungan. Implikasi pelatihan ini, BUMDes desa Ulak Paceh Jaya mampu meningkatkan efisiensi, daya saing, dan keberlanjutan bisnis dalam jangka panjang. Kata Kunci: stoberi kasir; harga pokok produksi; strategi keberlanjutan; tenaga kerja; akuntansi. Abstract Training on determining the cost of production is a strategic step to improve the sustainability of village-owned enterprises. This activity focuses on village-owned enterprises in Ulak Paceh Jaya which produce animal feed. Participants in this activity are 60 village heads and village officials in Ulak Paceh Jaya. This program is very important in supporting the development of digital calculations for online cashier strawberries in determining the cost of production which is useful for setting product selling prices in a more measurable way. Through this training, participants are invited to understand and adapt to changes in the business environment, including the use of technology, accounting records, and identification of cost components that affect the cost of production. The training aims to provide a practical understanding of the benefits of digitalizing cashier strawberries in calculating accurate production costs, including raw materials, labor, and overhead. The methods used include lectures, simulations, PGD and direct practice. The results of the training showed an increase in participants' understanding in determining competitive selling prices without sacrificing profit margins. The implications of this training are that BUMDes in Ulak Paceh Jaya village is able to increase efficiency, competitiveness, and business sustainability in the long term. Keywords: cashier strawberries; cost of production; sustainability strategy; labor; accounting.
Pelatihan teknologi e.commerce limbah kertas bekas berbasis ekonomi sirkular kemitraan berdampak Al Qubro, Khodijah; Hertati, Lesi; Permatasari, Indah; Ramadhan, Rio; Saputra, Ariansyah
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 5 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i5.33803

Abstract

Abstrak Permasalahan kemiskinan absolut yang masih membelenggu berbagai lapisan masyarakat Indonesia, terutama di wilayah urban dan peri-urban, menuntut solusi inovatif yang berkelanjutan dan inklusif. PKM ini menawarkan pendekatan berbasis ekonomi sirkular melalui pemanfaatan limbah kertas bekas sebagai bahan baku produk bernilai jual tinggi, seperti kerajinan tangan dan produk kreatif ramah lingkungan. Inovasi tidak hanya berkontribusi terhadap pengurangan limbah dan pelestarian lingkungan, namun membuka peluang ekonomi bagi kelompok rentan dan masyarakat berpenghasilan rendah. Program ini dirancang dalam bentuk kemitraan antara mahasiswa, pelaku UMKM daur ulang, dan komunitas lokal. Proses produksi akan didukung oleh pelatihan keterampilan daur ulang dan pengolahan limbah menjadi produk bernilai guna. Untuk memperluas jangkauan pemasaran, program ini mengintegrasikan teknologi e-commerce sebagai alat distribusi digital yang efektif. Melalui platform daring, produk-produk hasil olahan limbah kertas dapat dipasarkan secara lebih luas dan efisien, meningkatkan pendapatan masyarakat mitra, diikutin lebih kurang 25 orang karyawan PT Mahameru serta tim dari universitas indo global mandiri dosen dan mahasiswa. Tujuan utama dari kegiatan ini adalah menurunkan angka kemiskinan absolut melalui pemberdayaan ekonomi lokal yang berdampak lingkungan dan sosial. Hasil pelatihan peningkatan keterampilan masyarakat, penguatan jejaring usaha berbasis sirkular, dan kontribusi terhadap Tujuan Pembangunan Berkelanjutan (TPB/SDGs), khususnya Tanpa Kemiskinan, Pekerjaan Layak dan Pertumbuhan Ekonomi dan Konsumsi dan Produksi yang Bertanggung Jawab. Manfaatan teknologi digital, serta prinsip ekonomi sirkular, menjadi model pemberdayaan masyarakat yang dapat direplikasi di berbagai daerah dengan karakteristik serupa. Kata kunci: limbah kertas bekas; teknologi e.commerce; angka kemiskinan obsolute; ekonomi sirkular; berkelanjutan. Abstract The problem of absolute poverty that still shackles various levels of Indonesian society, especially in urban and peri-urban areas, demands innovative, sustainable and inclusive solutions. This PKM offers a circular economy-based approach by utilizing used paper waste as raw material for high-value products, such as handicrafts and environmentally friendly creative products. Innovation not only contributes to waste reduction and environmental preservation, but also opens economic opportunities for vulnerable groups and low-income communities. This program is designed as a partnership between students, recycling MSMEs, and local communities. The production process will be supported by training in recycling skills and processing waste into useful products. To expand marketing reach, this program integrates e-commerce technology as an effective digital distribution tool. Through an online platform, products processed from paper waste can be marketed more widely and efficiently, increasing the income of partner communities. Approximately 25 employees of PT Mahameru and a team from Universitas Indo Global Mandiri, including lecturers and students, participated. The main objective of this activity is to reduce absolute poverty through local economic empowerment that has environmental and social impacts. The training results in improved community skills, strengthened circular-based business networks, and contributed to the Sustainable Development Goals (SDGs), specifically No Poverty, Decent Work, Economic Growth, and Responsible Consumption and Production. The use of digital technology and circular economy principles provides a model for community empowerment that can be replicated in various regions with similar characteristics. Keywords: waste paper; e-commerce technology; absolute poverty rate; circular economy; sustainable.
DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19 Hertati, Lesi; Puspitawati, Lilis; Gantino, Rilla; Ilyas, Meifida
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.518-532

Abstract

This study aims to examine the effect of regional levies and the use of accounting information systems on Regional Original Income during the Covid 19 pandemic. This research was conducted on the Musi Banyuasin Regional Government using a purposive sampling technique, namely selecting the OPD that collects regional retribution. Respondents in this study were the State Civil Apparatus in the accounting sub-section 23 people and 23 people in informatics. Data was collected by sending questionnaires directly to respondents. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3.0. The results showed that the regional retribution did not have a significant effect on increasing PAD, but the accounting information system had a significant effect on increasing the local revenue of Musi Banyuasin Regency. The results of this study contribute to the government in increasing PAD can be done by utilizing accounting information systems
PENGARUH BADAN USAHA MILIK DESA TERHADAP PUSAT PERKEMBANGAN EKONOMI DESA, DESA MAJU INDONESIA SEJAHTERA BUMDES TANJUNG MAYAN (DANAU TELOKO) Paramita, Lidiya; Hertati, Lesi; Puspitawati, Lilis; Gantino, Rilla; Ilyas, Meifida
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 2, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.424 KB) | DOI: 10.36600/janaka.v2i1.175

Abstract

Desa ialah salah tempat yang potensial bagi perekonomian pada suatu negara. Di sini lah banyak potensi yang dapat dikembangankan , selain itu juga banyak terdapat sumber daya alam yang tersedia di dalamnya. Sebelum pemerintah menyadari hal tersebut desa-desa tidak dapat berkembang dan tetap tertinggal. Kepengurusan Badan Usaha Milik Desa terdiri dari Pemerintah Desa dan masyarakat desa setempat.Permodalan Badan Usaha Milik Desa dapat berasal dari Pemerintah Desa, tabungan masyarakat, bantuan Pemerintah, Pemerintah Provinsi dan Pemerintah Kabupaten/Kota, pinjaman, atau penyertaan modal pihak lain atau kerja sama bagi hasil atas dasar saling menguntungkan. pemerintah menyadari akan potensi desa yang begitu besar mereka menerbitkan sebuah peraturan yakni Otonomi Daerah maka banyak daerah yang memanfaatkan hal tersebut untuk mengembangkan wilayahnya yang terutama mengembangkan desa mereka. Salah satu kegiatan yang dilakukan ialah badan usaha milik desa. Badan Usaha Milik Desa, yang selanjutnya disebut BUMDES, adalah badan usaha yang seluruh atau sebagian besar modalnya dimiliki oleh Desa melalui penyertaan secara langsung yang berasal dari kekayaan Desa yang dipisahkan guna mengelola aset, jasa pelayanan, dan usaha lainnya untuk sebesar-besarnya kesejahteraan masyarakat Desa Kata Kunci : BUMDES, Ekonomi Desa, Desa Maju
PENGEMBANGAN OBJEK WISATA ALAM DANAU RANAU DI PERBATASAN KABUPATEN LAMPUNG DAN OGAN KOMERING ULU Lestari, Putri Ayu; Hertati, Lesi; Puspitawati, Lilis; Gantino, Rilla; Ilyas, Meifida
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 2, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.611 KB) | DOI: 10.36600/.v2i1.173

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk menunjang salah satu obyek wisata yang dapat menunjang perekonomian di perbatasan Kabupaten Lampung dan Kabupaten Ogan Komering Ilir, lokasi ini juga dikenal dengan sebutan danau. Karena tempatnya sangat asri dan sejuk serta pepohonan yang sangat asri. banyak orang dari berbagai daerah berkunjung dan berlibur di danau ini. Pengembangan dilakukan dengan membuat petunjuk arah menuju lokasi objek wisata. Metode yang diterapkan adalah dengan mewawancarai pengunjung tempat wisata dan spot foto, website desa dan promosi, publikasi di media sosial. Perkembangan pariwisata sangat bergantung pada kunjungan yang datang mengunjungi tempat tersebut. Peningkatan jumlah kunjungan yang terjadi merupakan cerminan dari terus berkembangnya pariwisata untuk mempertahankan dan meningkatkan jumlah kunjungan wisatawan. Pengembangan pariwisata sebagai upaya untuk meningkatkan atau meningkatkan fasilitas dan pelayanan yang dibutuhkan masyarakat. Kata kunci: Pembangunan, Pariwisata, Danau Ranau
Workshop on Modification and Innovation of Processed Banana Products by the MBKM Program of Indo Global Mandiri Students Sadana, Afdan Mifta; Hertati, Lesi; Asharie, Asmawati
International Journal of Social Science and Community Service Vol. 1 No. 1 (2023): OCTOBER
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v1i1.1

Abstract

Natural resources are resources acquired from the environment and can be utilized to fulfill human needs. One agricultural commodity that is abundant in this region is bananas. However, bananas that are sold directly tend to have a lower price and cannot be stored for a long time after being harvested due to their rapid ripening process, which leads to spoilage. Therefore, diversifying the product is necessary, and one way to do this is by processing bananas into chips. In this endeavor, we utilized the ABCD (Asset Based Community Development) method. Our activities aim to support the MBKM 2023 program, with a focus on creating positive change around km 20 Palembang. The assistance process involves several steps, starting from studying scenarios, uncovering the past (discovery), envisioning the future (dream), planning actions (design), engaging in participatory action (define), and finally monitoring and evaluating activities (destiny). By utilizing easily accessible raw materials, such as bananas, and adding innovative flavors, we hope to enhance the community's skills and creativity, as well as provide entrepreneurial opportunities to increase the selling value of bananas. The evaluation results indicate that the banana chip business is profitable, with an R/C ratio of 3.4. However, further evaluation and assistance in overall marketing strategy are still required.
Co-Authors Aberta, Fina Adelia Prameswari, Femy Afriapollo Syafarudin Ainul Yaqin Al Qubro, Khodijah Alfianti, Sarahdillah Allya, Veni Amrina Rosada, Amrina 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 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 Dwi Oktarini, Rahmi Dzaironi, Muhammad Erin, Arif Kurnia Fadhilsyah, Muhammad Fitriani, Desy Haidir, Hala Harry Suharman Haryono Umar Hasna, Nabilah Sajidah Hendarmin, R.M. Rum Hendarmin, Rum Heriyati, Agustina Heryati, Agustina Hidayahtullah, Hafiz Hidayat, Janthy 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 Lestari Setia Ningrum, Ayu Letari, Rahayu Tri Lili Syafitri, Lili Lilis Puspitawati Marlina, Ressy Maulana, Fakhrezi Meifida Ilyas Meiriasari, Vhika Mutiara Puteri, Adinda Nani Cahyani Nauly, Akta Dia Noer, Namira Imelia Ramadiena Nopriansyah, Arief Nur Aini Nur Syabitha, Fidya Nurfaiza, Nabila Nurhalizah, Nadila Oktaria, Dwi Otniel Safkaur Palinggau, Aling Paramita, Lidiya Pebianti, Alpina Pebriani, Reny Aziatul Prastiwi, Ade Maura Pratama, Yopan Pratami, Salsabilah Pratiwi, Anggun Nia Prayoga, Panca Priandi, M. Ronal Purnamasari, Evi Putri Ayu Lestari Putri, Andini Utari Putri, Sara Ayudia Rafika Sari Rahmahtullah, Rafifa Rahmayang, Tito Ramadhan, Rio Ratih Puspitasari Ratu, Mutiara Kemala Rizki, Sutra Meilani Romli, Harsi Romri, Arsi Sadana, Afdan Mifta Saputra, Ariansyah sari , Novita Sari, Desti Rahma Sari, Mei Shellamitha, Dinda Siti Komariah Hildayanti, Siti Komariah Siti Zahara, Meisin Sondang, Virgus Ari Suryati Syafitri, Lily Syafri, Lili Tamiah, Aisyah Tampubolon, Enggal Marito Yuliarti Terrtiavini, Terrtiavini Terttiaavini Tsabita, Putri Utami, Indriani Putri Wahyuni, Ningsih Wijaya, Putra Oktri Winwin Yadiati