Article Per Year (5 Year)
p-Index From 2021 - 2026
2.727
P-Index
This Author published in this journals
All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Abdimas Mandiri AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Ekuilnomi Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Indonesian Accounting Literacy Journal JAT (Journal of Accounting and Tax) BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma)
Lailatul Mukaromah
Politeknik Negeri Sambas
Religion Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
PENGARUH BIAYA TENAGA KERJA DAN BIAYA PEMELIHARAAN SAWIT TERHADAP PENDAPATAN PERUSAHAAN PT. PANP-SAMBAS: Politeknik Negeri Sambas Lailatul Mukaromah, Lailatul; EE Zurmansyah; Munandar; Sutarsih
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.63

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya tenaga kerja dan biaya pemeliharaan kelapa sawit terhadap pendapatan perushaaan PT. PANP Desa Sijang. Beberapa indikator dari biaya perusahaan industri sawit di antaranya biaya tenaga kerja, biaya pemeliharaan sawit dan indikator lainnya yang diharapkan dapat mendukung tingkat pendapatan perusahaan. Studi ini merupakan penelitian kuantitatif dengan sampel yang digunakan adalah laporan biaya tenaga kerja, biaya pemeliharaan, biaya produksi, harga tahun 2021 – 2023 yang berjumlah 36 sampel. Metode yang digunakan analisis data yang digunakan menggunakan analisis statistik deskriptif. Hasil dari pengujian hipotesis dalam riset ini secara parsial menunjukkan bahwa hasil pengujian yang dilakukan pada variabel beban tenaga kerja terhadap Pendapatan diperoleh t hitung -2,189 dengan nilai signifikansi 0,036. Karena probabilitas atau nilai signifikansi lebih kecil dari 0,05 (0,036 < 0,05) maka Ho ditolak dan Ha diterima yang artinya beban tenaga kerja berdampak negatif signifikan terhadap pendapatan perusahaan. variabel biaya pemeliharaan kelapa sawit menunjukan nilai diperoleh thitung 3,011 dengan nilai signifikansi 0,005. Karena probabilitas atau nilai signifikansi lebih kecil dari 0,05 (0,005 < 0,05) maka Ho ditolak dan Ha diterima yang berarti biaya pemeliharaan kelapa sawit berdampak positif signifikan terhadap pendapatan yang diterima oleh perusahaan. Secara simultan beban tenaga kerja dan biaya pemeliharaan sawit berdampak terhadap pendapatan perusahaan PT. PANP- Sambas.
Edukasi Keuangan dan Perpajakan Melalui Pelatihan Keuangan dan Pelaporan SPT bagi UMKM Kabupaten Sambas ela, Lailatul Mukaromah; Eliza Noviriani; EE zurmansyah
Jurnal Abdimas Mandiri Vol. 8 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v8i3.4672

Abstract

Kondisi yang terjadi saat ini yang dialami oleh para pelaku UMKM khususnya di Kabupaten Sambas adalah Pelaku UMKM di sambas telah melaksanakan pencatatan sederhana untuk aktivitas bisnisnya. Namun terdapat beberapa hambatan terkait dengan pencatatan yaitu pelaporan akuntansi masih dilakukan secara manual, sederhana dan belum mengikuti kaidah SAK EMKM sehingga menyebabkan ketidak patuhan wajib pajak UMKM untuk melakukan self assessment pajak pada kegiatan usahanya, sebagian besar UMKM telah memiliki NPWP dan menjalankan usahanya, akan tetapi masih menemui permasalahan terkait cara perhitungan dan pembayaran pajak yang serba digital sehingga pelaku usaha menjadi enggan melaporkan pajak. Tim PkM selaku mitra merasa perlu melakukan edukasi dan pelatihan guna mengoptimalkan pemahaman pengelolaan keuangan dan pelaporan SPT khusus nya bagi pelaku UMKM di Kabupaten Sambas. Harapanya setelah melaksanakan pelatihan, para pelaku UMKM mampu mengoptimalkan baik pemahaman maupun keterampilan pengelolaan keuangan dengan SIAPIK dan pelaporan perpajakan UMKM. Tim PkM selaku mitra merasa perlu melakukan edukasi dan training guna meningkatkan pemahaman pengelolaan keuangan dan pelaporan SPT khusus nya bagi pelaku UMKM di Kabupaten Sambas. Dalam hal rencana pelaksanaan, para pelaku UMKM akan diberikan pelatihan dalam bentuk teori dan praktik penyusunan laporan keuangan  menggunakan aplikasi SIAPIK. Selanjutnya, pelaku UMKM akan memperoleh pengetahuan mengenai informasi dan mekanisme pelaporan SPT tahunan bagi UMKM yang akan disampaikan oleh Kantor Pelayanan Pajak (KPP) Pratama Singkawang. Harapanya setelah melaksanakan pelatihan, para pelaku UMKM mampu meningkatkan baik pengetahuan maupun keterampilan pengelolaan keuangan dengan SIAPIK dan pelaporan perpajakan UMKM.
Perancangan Sistem Informasi Akuntansi Menggunakan Prototype Pada UMKM Depot Penggilingan Bakso Mas Rochim Roshani, Roshani; Sentiya, Novi; Mukaromah, Lailatul
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6354

Abstract

Financial reports need to have qualitative characteristics that can support the level of quality and usefulness of the information they contain because they are used as a guide in decision making so that consumers of financial reporting can make correct judgments. The aim of this research is to design an accounting information system using the prototype method. The prototype model applied in this research method is Communication, Quick Plan, Modeling Quick Design, Construction of Prototype, Depeloyment, Delivery & Feedback on how to get a representation of the accounting information system modeling that will be created. So the results of this research are ini the form of a web based accounting information system using a prototype to produce features in the form of account data, general journal, ledger, trial balance, profit and loss, Calk and report as required by UMKM.
PEMBERDAYAAN MASYARAKAT DENGAN MENCIPTAKAN LAPANGAN USAHA BARU MELALUI PROGRAM SOCIAL PRENEUR DENGAN METODE ECOFARMING DI DE DESA OLOBOJU Fadlhi, Wendy Muhammad; Matoka, Natasya S.; Astrid, Ratri; Mukaromah, Lailatul; Faradillah, Faradillah; Kristiani, Kristiani; Alamsah, Asniati; Tumanan, Indriartri; Misra, Misra; Butudoka, Eka Pratiwi K; Zaitun, Zaitun; Ramadani, Gina
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 5 No. 1 (2025): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v5i1.283

Abstract

The Ornawa Mernbangun Negeri program aims to improve the welfare of the Oloboju Village community through ecofarming-based social entrepreneurs, especially rabbit farming. This activity includes location surveys, licensing, counseling, training, and evaluation. The training focuses on rabbit care, including balanced feeding, cage cleanliness, and conducive environmental management. The evaluation results showed a significant increase in the level of community knowledge regarding rabbit farming, with the "good" category increasing from 46.7% to 100% after training. This program is effective in creating new jobs while increasing the community's ability to manage local potential independently
PEMBERDAYAAN KADER DALAM PENATALAKSANAAN IBU HAMIL KEK BERBASIS TEKNOLOGI INFORMASI DALAM UPAYA PENINGKATAN STATUS GIZI IBU HAMIL DI DESA OLOBOJU WILAYAH KERJA PUSKESMAS BIROMARU KABUPATEN SIGI Irnawati, Irnawati; Fadlhi, Wendy Muhammad; Asmi, Nur; Dyastuti, Nur Eka; Matoka, Natasya S.; Astrid, Ratri; Mukaromah, Lailatul; Faradillah, Faradillah; Kristiani, Kristiani; Alamsah, Asniati; Misra, Misra; Butudoka, Eka Pratiwi K.; Zaitun, Zaitun; Ramadani, Gina
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 5 No. 1 (2025): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v5i1.285

Abstract

Chronic energy deficiency in pregnant women is a condition where pregnant women suffer from nutritional deficiencies for a long time (chronic) which results in health problems for pregnant women and their unborn children. The aim of this local food diversity training is to teach cadres how to process Moringa leaves into various interesting and nutritious foods, so that cadres and pregnant women don't get bored with just one processing method. Community service activities with the theme Empowerment of cadres in the management of pregnant women using information technology using education and training methods targeting cadres and pregnant women in Oloboju village. The level of knowledge before counseling was carried out for pregnant women in the good category was 11.1%, the sufficient category reached 22.2%, and the poor category was 66.7%. After counseling, the good category increased to 100%. Thus, there was an increase before and after counseling for pregnant women and training for cadres
INVESTMENT AND GEN Z: A PHENOMENOLOGICAL APPROACH Eliza Noviriani; Lailatul Mukaromah; Ee Zurmansyah
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ghkncc10

Abstract

Investment trends among Generation Z are often studied solely through a quantitative economic lens, often neglecting the psychological aspects and subjective meanings of their lives as students. This study aims to explore and analyze the lived experiences of Generation Z students in investing. This study uses a qualitative approach with a phenomenological approach. Data were collected through in-depth interviews with five Generation Z students who are planning and actively investing. The phenomenological analysis reveals that investment is rooted in formal and informal knowledge. Gen Z investment behavior is perceived as providing peace of mind, despite their conscious involvement in high-risk speculative instruments such as bitcoin, cryptocurrency, gold, and mutual funds. Subjective norms are reinforced by the social environment. Meanwhile, perceptions of behavioral control are skewed between the convenience of digital technology and constraints such as limited capital, lack of knowledge, and anxiety about financial loss. However, although Generation Z has shown great interest in social and environmental issues, the study results show that their understanding of Environmental, Social, and Governance (ESG) is still relatively minimal and limited.
Keputusan Investasi di Era Digital melalui Peran Literasi Keuangan, Rasio Keuangan, Harga Wajar, dan Kemudahan Penggunaan Aplikasi Bibit Novi Sentiya; Winda Winda; Lailatul Mukaromah; Munandar Munandar
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.6871

Abstract

This study examines how several key factors—financial literacy, financial ratios, fair price assessment, and the ease of using the Bibit—affect the investment decisions of users in stock investing. Bibit is the leading investment app in Indonesia, particularly popular among tech-savvy youth. Grounded in signal theory, this research employs a quantitative approach with a sample of 100 participants from various regions across Indonesia, selected through purposive sampling. In this context, the dependent variable (Y) represents investment decisions, while the independent variables comprise financial literacy (X1), financial ratios (X2), fair price valuation (X3), and user-friendliness of the Bibit app (X4). Data analysis was performed using multiple linear regression models with the assistance of the Jeffreys's Amazing Statistics Program (JASP). The results indicated that neither knowledge of fair price assessment nor ease of use significantly impacted investment decisions, with significance values of 0.267 and 0.445, respectively. In contrast, financial literacy and understanding of financial ratios emerged as significant influencers of investment choices, with significance values of 0.001 and 0.008, respectively, underscoring the critical importance of informed decision-making in today’s investment
Co-Authors Abu Shama AGUS Alamsah, Asniati Apriani, Ayu Asarif Astrid, Ratri Butudoka, Eka Pratiwi K Butudoka, Eka Pratiwi K. Devi Ee Zurmansyah EeZurmansyah Eliza Noviriani Fadlhi, Wendy Muhammad Faradillah, Faradillah Ferzi, M. Alta Tetra Hery Noer Aly Irnawati Irnawati Isabella, Amelia Kristiandi, Kiki Kristiani Kristiani Kurniasari, Megawati Kusumawardani, Sagita Matoka, Natasya S. Mentari Merdekawati, Dewi Misra Mogi, Gabriela Munandar Munandar Munandar Novi Sentiya Nur Asmi Nurhafisa, Eysi Nurhafiza Pebrianti, Nurzalina Ramadani, Gina REZA FAHLEVI Roshani Saifudin Salianda Suradi, Ahmad Sutarsih Tumanan, Indriartri U Ari Alrizwan Winda Winda Zaitun Zaitun