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All Journal Economic Education Analysis Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Ilmiah Ekonomi Islam AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Sumatra Journal of Disaster, Geography and Geography Education Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF APPLIED MANAGERIAL ACCOUNTING J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Dharma Andalas Bilancia : Jurnal Ilmiah Akuntansi ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Economic Education Analysis Journal
Lawita, Nadia Fathurrahmi
Politeknik Negeri Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENDAMPINGAN PENGISIAN E-FILLING BAGI GURU SMK 3 MUHAMMADIYAH DI PEKANBARU Suriyanti, Linda Hetri; Fionasari, Dwi; Samsiah, Siti; Agustiawan; Putra, Rudi Syaf; Ramashar, Wira; Lawita, Nadia Fathurrahmi
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 3 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v3i2.3304

Abstract

Guru merupakan wajib pajak orang pribadi yang harus melaporkan kewajiban perpajakannya setiap tahun. Pelaporan dapat dilakukan secara online menggunakan e-fillinf pada website DJP online. Konsekuensi dari penggunaan E-Filling dalam pelaporan perpajakan adalah Wajib Pajak yang tidak dapat mengoperasikan perangkat lunak merasa kesulitan dalam pelaporan. Namun apabila pengisian dilakukan secara offline akan menyebabkan antrian yang panjang di Kantor Pelayanan Pajak. Atas urgensi tersebut maka dosen-dosen dan mahasiswa prodi akuntansi melakukan pendampingan pengisian SPT Wajib Pajak Orang Pribadi bagi Guru - guru SMK 3 Muhammadiyah yang belum memiliki pengetahuan mengenai tata cara pelaporan perpajakan yang baik dan benar dengan menggunakan E-Filling. Manfaat yang diharapkan dari kegiatan ini adalah rasio kepatuhan penyampaian SPT Tahunan khususnya Wajib Pajak Orang Pribadi dapat meningkat dibandingkan tahun sebelumnya.
PENGEMBANGAN PROSES BISNIS DI PUSAT KEUNGGULAN UNTUK MENINGKATKAN OPTIMASI OPERASIONAL Jannah, Izzatul; Frisca Yuliana Hutagalung; Tia Rivani; Sarima Siregar; Nadia Fathurrahmi Lawita; Dewi Junita; Susi Lestari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9393

Abstract

This research aims to develop business processes at the Center of Accounting and Fintech (CoE Afintec) Polibatam. The analysis of this business process development is an effort to improve operational efficiency and support the achievement of the strategic goals of CoE Afintec. The research method used is a qualitative method with an applied research type, which is focused on solving real problems faced by CoE Afintec. Data were collected through in-depth interviews with related parties and then analyzed using a BPMN (Business Process Model and Notation)-based Business Process Diagram (BPD) to map core processes and see positive and negative values. The research results showed that several processes were not running effectively and optimally. Based on these results, a new business process was redesigned to be more structured, responsive, and in line with the needs and objectives of CoE Afintec development. With the development of this business process, it is hoped that CoE Afintec Polibatam can strengthen its role sustainably as a center of excellence that supports the Tridharma of Higher Education and becomes a profit center for the Polibatam Business Management Department.
Persepsi Pengguna terhadap Perangkat Lunak Akuntansi Usaha Kecil Berbasis Cloud Mayasari, Mega; Supardianto, Supardianto; Irawati, Rusda; Lawita, Nadia Fathurrahmi
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8505

Abstract

This article discusses the development and evaluation of BANTU UMKM, a cloud-based financial recording application designed to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing simple financial reports efficiently and accurately. Following an initial trial with the TDA MSME community, the study expanded its testing to 20 MSMEs under the guidance of PLUT KUKM in Batam City. User satisfaction was assessed using the End User Computing Satisfaction (EUCS) framework, which encompasses five dimensions: content, accuracy, format, ease of use, and timeliness. The findings indicate a high level of user satisfaction, particularly in terms of information clarity, system accuracy, relevant output, and timely access to information. A key innovation of this application lies in the automated accounting logic embedded behind the user interface.
The Impact of Technology Utilisation on The Effectiveness of Internal Control System Work at BP Batam Rahmi Ramadhani; Lawita, Nadia Fathurrahmi
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2650

Abstract

This study analyses the impact of technology utilisation on the effectiveness of the Internal Control System (ICS) at BP Batam. Using a mixed-method approach, data was collected through questionnaires distributed to all 32 staff members of the internal audit unit and interviews with department head and sub-department head. Quantitative results indicate that the use of technology, particularly the B-Audit system, significantly enhances the effectiveness of the ICS by improving data accuracy, decision-making speed, and transparency. Qualitative findings further confirm the critical role of technology in supporting internal control functions, supported by adequate facilities, communication channels, and responsive IT support. Despite challenges such as the adaptation of some employees nearing retirement and the need for better audit standar implementation, the overall contribution of technology to SPI at BP Batam is positive. Recommendation includes enhanced training, strengthened infrastructure, and system integration to maintain and maximise the benefits of technology in internal control.
Pemulung Cerdas Muara Fajar Jonit, Nurul Safiqah; mardona, mardona; Herliana, Gustia; wulan, sari; Lawita, Nadia Fathurrahmi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2021): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i3.3072

Abstract

PEDAS AJAR merupakan singkatan dari Pemulung Cerdas Muara Fajar yang  menjadi mitra pada program yang dilaksanakan. Kegiatan ini menjadi bentuk perhatian pemuda selaku mahasiswa  terhadap perekonomian masyarakat kecil yang notabennya adalah pemulung, dalam agenda yang direncanakan berlangsung selama tiga bulan, tim PEDAS AJAR  bermaksud untuk memberikan pelatihan atau mentoring kepada kelompok pemulung yang  berdasarkan yang dikategorikan sebagai masyarakat dengan pendapatan minim, dengan demikian TIM PEDAS AJAR memberikan pendampingan dan pelatihan dengan bantuan mentor untuk mengelola dan mengolah sampah plastik menjadi barang yang bernilai jual tinggi, sehingga pola perekonomian masyarakat berubah yang awalnya hanya mengumpulkan kemudian dijual, namun  menjadi mengumpulkan, menggolah dan menjual sehingga hasil produk olahan dapat memiliki nilai jual yang lebih tinggi. Pada kegiatan nantinya akan ada peresmian rumah produksi sebagai luaran dari kegiatan yang dapat dimanfaatkan sebagai tempat pengelolan dari daur ulang sampah plastik oleh mitra. Dalam pelaksanaannya target yang ditetapakan tidak hanya pemulung dalam ketegori remaja hingga dewasa namun juga mentargetkan anak-anak pemulung untuk diberikan motivasi agar tetap bersekolah dan melanjutkan pendidikan hingga menggapai impian yang diinginkan, dimana sesi motivasi ini juga diselingi dengan games serta sharing pengalaman yang didampingi oleh tim, program ini disebut Program Kakak Asuh. Selain program Mentoring Pemulung dan program Kakak Asuh, program lain yang dilaksanakan  adalah program sosialisasi dan pemeriksaan kesehatan hal ini dianggap penting untuk memberikan edukasi kepada masyarakat yang kesehariannya berbaur dengan sampah yang ada di TPA ( Tempat Pembuangan Akhir ) agar tetap memelihara kebersihan lingkungan sekitar untuk terciptanya masyarakat sehat yang produktif. Program- program yang diusung dalam PEDAS AJAR ini juga sebagai bentuk dari pengimplementasian mewujudkan SDGs / TPB atau Tujuan Pembangunan Berkelanjutan.Kata Kunci: Mentoring, Kakak Asuh, Sosialisasi dan Periksaan kesehatan, meningkatkan pendapatan , mengapai impian dan lingkungan sehat, SDGs/TPB.Intelligent Scavengers of Estuary of Dawn ABSTRACTPEDAS AJAR stands for Smart Pemulung Muara Fajar who is a partner in the program being implemented. This activity is a form of attention from youth as students to the economy of small communities who in fact are scavengers, in an agenda that is planned to last for three months, the PEDAS AJAR team intends to provide training or mentoring to scavenger groups based on those categorized as people with minimal income, thus The PEDAS AJAR TEAM provides assistance and training with the help of mentors to manage and process plastic waste into items of high selling value, so that the community's economic pattern changes which initially only collects and then sells, but becomes collecting, processing and selling so that the processed products can have a selling value. higher. In the activity, there will be an inauguration of a production house as an output of the activity that can be used as a place for managing plastic waste recycling by partners. In its implementation, the targets set are not only scavengers in the category of teenagers to adults but also targeting scavengers' children to be given motivation to stay in school and continue their education to achieve the desired dreams, where this motivational session is also interspersed with games and sharing experiences accompanied by the team. , this program is called Foster Sister Program. In addition to the Scavenger Mentoring program and the Foster Brothers program, other programs implemented are the socialization program and health checks. These are considered important to provide education to the community who mix with the waste in the TPA (Final Disposal Site) in order to maintain the cleanliness of the surrounding environment for productive healthy society. The programs carried out in PEDAS AJAR are also a form of implementing the SDGs/TPB or Sustainable Development Goals.Keywords: Mentoring, Foster Brothers, Socialization and Health Checkups, increasing income, achieving dreams and a healthy environment, SDGs/TPB.
Implementasi Metode ABC (Activity Based Costing) Untuk Menentukan Tarif Pengiriman Barang Pada J&T Express Pekanbaru Fionasari, Dwi; Hetri Suriyanti, Linda; Ramashar, Wira; Samsiah, Siti; Syaf Putra, rudi; Agustiawan, Agustiawan; Fathurrahmi Lawita, Nadia; Simme, Ervina
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4204

Abstract

Devotion discusses how to calculate the tariff for shipping goods using the ABC (Activity Based Costing) method on J&T Express Pekanbaru. When J&T Express implements the ABC method, the company will be able to find out the right and accurate shipping rates by using cost triggers from the company's operational activities. This research is a qualitative research with a comparative descriptive design, comparing the shipping rates that have been used by the company with the rates using the ABC method. The results of the research using ABC show that there is a lower tariff in the category in the destination city of Pekanbaru. Researchers suggest that companies use tariff calculations using the ABC method in order to avoid errors in determining shipping rates.
Unveiling The Potential of Culinary Msme's in Batam Through Precision Training Need Analysis Ulfah, Mutia; Oktarici, Eddo Nanda; Devano, Alrido Martha; Lawita, Nadia Fathurrahmi; Putri, Ancala Laras; Sabrina, Nova; Nurhasanah, Siti; van Vasten, Muhammad Barat; Sarah, May; Rahmadhani, Alyssia; Elsa, Fransiska
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6906

Abstract

This research aims to design an effective and targeted training program to uncover the skill and knowledge needs of Culinary SMEs in Batam City. The study adopts a qualitative descriptive research approach, with Culinary SMEs in Batam City serving as the informants. The research was conducted from August to November 2023, involving Bizhub Polibatam, Faculty Members, and Project Based Learning students from Department of Business Management. The research findings will be utilized as a reference by Bizhub Polibatam in developing relevant training programs to enhance the competitiveness of Culinary SMEs in Batam, thereby contributing positively to local economic growth. The pressing training needs identified for Culinary SMEs in Batam include Marketing and Digitalization Training, as well as Financial Management, preferably conducted in-person through seminars or workshops with a duration of 1-3 days.
DAMPAK PENGEMBANGAN KETERAMPILAN KEWIRAUSAHAAN TERHADAP PRAKTIK WIRAUSAHA PADA MAHASISWA AKUNTANSI MANAJERIAL DI POLITEKNIK NEGERI BATAM Abdullah, Riki Yusup; Lawita, Nadia Fathurrahmi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.8617

Abstract

This study aims to determine the impact of entrepreneurship education on attitudes, perceived behavioral control, intentions, and entrepreneurial behavior of Managerial Accounting students at Batam State Polytechnic. This study uses the Planned Behavior theory and a quantitative approach with a questionnaire as a data collection instrument. The results showed that participation in entrepreneurship education has a significant effect on perceived behavioral control and entrepreneurial behavior, but not on entrepreneurial career attitudes and student intentions. In addition, perceived behavioral control mediates the effect of entrepreneurship education on intentions, and student intentions mediate the effect of entrepreneurship education on entrepreneurial behavior.
Pemberdayaan Ekonomi Desa Melalui E-Commerce: Sosialisasi dan Pelatihan untuk Optimalisasi peran BUMDes di Era Digital Agustiawan, Agustiawan; Samsiah, Siti; Suriyanti, Linda Hetri; Ramashar, Wira; Fionasari, Dwi; Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program Sosialisasi dan Pelatihan Sistem E-Commerce BUMDes ini bertujuan untuk meningkatkan daya saing produk desa melalui pemanfaatan teknologi digital. Dalam era globalisasi dan digitalisasi, BUMDes (Badan Usaha Milik Desa) harus mampu beradaptasi dengan perubahan yang cepat, khususnya dalam memasarkan produk desa ke pasar yang lebih luas. Program ini dirancang untuk memberikan pemahaman mendalam mengenai konsep e-commerce serta pelatihan praktis dalam mengoperasikan platform digital untuk pemasaran produk. Kegiatan ini melibatkan peserta dari berbagai desa yang memiliki potensi ekonomi berbasis produk lokal. Hasil dari sosialisasi dan pelatihan ini diharapkan mampu meningkatkan keterampilan teknis pengelola BUMDes dalam mengelola sistem e-commerce, sehingga produk desa dapat bersaing lebih baik di pasar regional maupun nasional. Selain itu, program ini juga diharapkan dapat mendorong pertumbuhan ekonomi desa secara berkelanjutan melalui optimalisasi teknologi dalam bisnis.
PKM JOIN PRODUCT COST DAN BY-PRODUCT COST PADA UMKM PERABOT ROTAN RAZAT DI KECAMATAN RUMBAI, KOTA PEKANBARU, RIAU Suriyanti, Linda Hetri; Fionasari, Dwi; Ramashar, Wira; Syaf Putra, Rudi; Agustiawan, Agustiawan; Samsiah, Siti; Lawita, Nadia Fathurrahmi; Sari, Imelia; Nadella, Suraya
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 4 No 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v4i1.7530

Abstract

Persaingan produk yang semakin tinggi menjadikan usaha harus menyusun strategi yang paling efektif dalam menerapkan perhitungan harga pokok produksi dan juga mempromosikan produknya, seperti menciptakan sendiri brand yang kuat agar dapat bersaing dengan produk lainnya. Untuk menjaga stabilitas usaha anyaman agar tetap berjalan maka produsen harus menerapkan berbagai strategi produksi dan pemasaran. Dikarenakan UMKM Perabot Rotan Razat sebagai mitra masih memperhitungkan harga pokok produk bersama dan sampingan secara sederhana dan belum terperinci, serta laporan harga pokok produksi yang belum sesuai ketentuan, oleh karena itu penting untuk dilakukan kegiatan pengabdian ke mitra. Tujuan diadakannya kegiatan ini diharapkan nantinya dapat meningkatkan laba usaha karena perhitungan penentuan harga produksi lebih akurat. Increasing product competition means that businesses must develop the most effective strategies in calculating the cost of production and also promoting their products, such as creating their own strong brand so they can compete with other products. To maintain the stability of the woven business so that it continues to run, producers must implement various production and marketing strategies. Because Razat Rattan Furniture UMKM as a partner still calculates the cost of joint and side products in a simple and not yet detailed manner, as well as reports on the cost of production which do not comply with the provisions, therefore it is important to carry out service activities to partners. The aim of holding this activity is expected to increase business profits because production price calculations are more accurate.
Co-Authors Abdullah Abdullah Abdullah, Riki Yusup Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ahyaruddin, Muhammad Anriva, Della Hilia Arifah, Auliyah Arini, Vinni Qisthi Aulia, Fezi Waldeseska Avaqhi, Cut Febi Mutiara Azmi, Zul Devano, Alrido Martha Dian Puji Puspitasari Dillah, Shalsha Dwi Fiona Sari Dwi Fionasari Elsa, Fransiska Evi Marlina Fatika Suci, Cindi Febrianti, Dwita Fionasari, Dwi Fitria, Lena Frisca Yuliana Hutagalung Gusti, Jendri Afriwal Gustia Herliana Hardilawati, Wan laura Herliana, Gustia Hidayah, Sella Azara Lailatul Intan Diane Binangkit Isran Bidin Jannah, Izzatul Jonit, Nurul Safiqah Kinasih, Dwi Dewisri Latifa, Nurul Lena Fitria Linda Hetri Suriyanti M Yusuf Maharani, Fazila mardona mardona Mardona, Mardona Marlina Sagala, Dina Mawarni, Zulnanda May sarah Mayasari, Mega Megasari, Diana Mutia Ulfah Nadella, Suraya Nasution, Lala Zakiya Ningsih, Fifi Suria Nurul Safiqah Jonit Oktarici, Eddo Nanda Purwoko, Agus Putra, Rudi Syaf Putri, Ancala Laras Putri, Nurul Hikmah Rahmadani, Lesty Rahmadani, Yulia Rahmadhani, Alyssia Rahmi Ramadhani Ramadani, Amelia Ramashar, Wira Rasyid, Yolanda Rudi Syaf Putra Rusda Irawati, Rusda Sabrina, Nova Saputri, Sri Wulan sari wulan Sari Wulan, Sari Sari, Imelia Sarima Siregar Silaban, Naomi Putri Sion Simme, Ervina Sinaga, Ing Madya Kurnia Sandi Sitanggang, Devi Romauli Br Siti Hanifa Sandri Siti Hanifa Sandri, Siti Hanifa Siti Nurhasanah Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sri Wahyuningsih, Endang Suci Arlita, Dwi Supardianto Supardianto Suriyanti, Linda Hetri Surya Dinata, Handika Susi Lestari Syaf Putra, Rudi Tia Rivani Ulfa Nita Dewi van Vasten, Muhammad Barat Wan laura Hardilawati Wayra, Hariko Wira Ramashar Wira Ramashar Yogi Saputra Yunaldi Ermanis