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All Journal The Indonesian Accounting Review DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Dedication : Jurnal Pengabdian Masyarakat TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan Jurnal Masyarakat Madani Indonesia Dedication : Jurnal Pengabdian Masyarakat Journal of Oikonomia
Nedi Hendri
Universitas Muhammadiyah Metro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Pengaruh Penggunaan Digital Payment QRIS dan Tingkat Literasi Digital terhadap Pendapatan Penjualan Ariska , Ririn; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10399

Abstract

This study aims to analyze the effect of the use of QRIS digital payments and the level of digital literacy on sales revenue in culinary sector MSMEs in East Metro City. The method used is quantitative with a survey approach, involving 65 respondents of MSME actors who use QRIS. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that the use of QRIS digital payments has a positive and significant effect on sales revenue. The ease and efficiency of transactions offered by QRIS allows MSMEs to reach more customers, especially among the younger generation who prefer digital payments. This study provides the importance of MSME development, especially in the use of digital technology to increase efficiency and revenue. Training and socialization programs are needed to improve digital literacy among MSME actors, in order to support wider acceptance and use of QRIS. Therefore, this study is expected to be a reference for related parties in formulating policies that support the digitalization of MSMEs in Indonesia.
ANALISIS PENERAPAN PSAK 216 PADA PT. WIJAYA KARYA BETON TBK.: PABRIK PRODUK BETON LAMPUNG Al Amin, Muhammad Ridho; Hendri, Nedi; Alia Fitri, Resti
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10526

Abstract

This study aims to analyze the application of fixed asset accounting in non-profit entities with a case study at PT. Wijaya Karya Beton Tbk. (Lampung Concrete Product Factory) and evaluate the suitability of the accounting treatment applied based on PSAK 216. The method used in this study is a qualitative method to understand in depth the application of fixed asset accounting. The data collection technique in this study uses technical triangulation, namely researchers collect data through various methods to obtain information from the same source. The data collection techniques used are interviews, observation, and documentation. The data analysis technique uses the Miles and Huberman model by conducting data collection, data reduction, data display, and drawing/verification. The results of this study The appropriate accounting treatment is recognition, measurement at recognition, measurement after recognition, termination and presentation of fixed assets. The accounting treatment of fixed assets that has not been implemented is disclosure.
Integrasi Peternakan Kambing Perah, Budidaya Organik Cabe Jawa dan Budidaya ikan model Pertanian Berkelanjutan di Lampung Timur Anwar, Rohmatul; Wibowo, Tri Adi; Sari, Novia Ambar; Sutanto, Agus; Widowati, Hening; Hendri, Nedi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7493

Abstract

Pemanfaatan sumber daya yang melimpah bagi suatu daerah merupakan salah satu upaya pembentukan peradaban bagi masyarakat. Permaslahan pertanian yang saling berhubungan menjadi dasar bag terlaksananya Program Kosabangsa tahun 2025 di Desa Sri Rejosari yang dilaksanakan dari bulan September 2025. Permasalahan yang dimiliki oleh mitra 1 adalah sulitnya pengadaan pakan pada saat musim kemarau, pengolahan limbah serta pengolahan dan pemasaran susu kambing yang menjadi produksi utama dari Kelompok ternak Semesta Farm. Sedangkan permasalahan yang ada pada mitra 2 adalah KWT yang tidak aktif serta kurangnya edukasi bagi kelompok wanita tani. Kegiatan pemberdayaan ini dilakukan dengan metode CBR (Community Based Research) dengan pendekatan bottom-up. Kegiatan yang dilaksanakan menggunakan 4 aspek pemberdayaan yaitu bina manusia, bina usaha, bina lingkungan dan bina lembaga. Dengan adanya permasalahan pada mitra 1 dan 2, maka diberikan pelatihan tentang pembuatan pakan fermentasi, pengolahan pupuk, pengolahan susu, budidaya cabe jawa dan sayuran, budidaya ikan dalam ember, diversifikasi produk, dan pemasaran. Dengan dilakukannya pengabdian ini memberikan dampak berupa peningkatan pengetahuan dan kapasitas mitra, serta peningkatan produktivitas mitra.
MULTICULTURAL COMPETENCE AND PERFORMANCE OF GOVERNMENT APPARATUS: THE EMPIRICAL STUDY IN LAMPUNG PROVINCE Suyanto, Suyanto; Hendri, Nedi
Journal of Community Research and Service Vol. 2 No. 1: January 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i1.10179

Abstract

AbstractThis study was Carried out to analyze the effects of multicultural competence models consisting of understanding, attitude and individual skill on the performance of government apparatus. The study applied a survey method with the survey subject of regent and municipal Civil Servants of Lampung Province. Samples determination was based on a purposive sampling technique. The study collected 127 respondents. Analysis on the Data used a Structural Equation Model (SEM) operated under AMOS application program. This empirical result proved a direct effect on understanding between attitude; attitude on skills; and skills on the performance of the government apparatus. The Study Also Showed an attitude and skills as mediation between understanding the indirect effect on the performance of the government apparatus. However, the direct effect on understanding between skills and attitudes on performance was insignificant. Finally, this result implies that multicultural understanding alone is not sufficient to Determine the performance of government apparatus, but it takes attitude and skills to respond in different cultural Contexts. Reviews these results might be used to develop a unified theory effects on multicultural competence.Keywords: competence, multicultural, performance.
Pengembangan Kelompok Wanita Tani Asoka dalam Upaya Pemberdayaan melalui Manajemen Budidaya Cabe Jawa dan Sayuran di Desa Sri Rejosari Novia Ambar Sari; Nedi Hendri; Novita Novita
Jurnal Masyarakat Madani Indonesia Vol. 4 No. 4 (2025): November
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/wzn34j15

Abstract

Kelompok Wanita Tani (KWT) merupakan kelompok atau organisasi yang beranggotakan wanita tani yang dibentuk dan dibina oleh pemerintah desa. Namun sering kali keberadaan KWT hanya sebatas administrasi saja. Tidak berkembangnya KWT bukan hanya sekedar ketidakmauan anggota untuk terlibat maupun keterampilan yang kurang, melainkan terkadang hanya karena kurangnya motivasi dan pembentukan mindset. Seperti halnya dengan KWT Asoka yang ada di Desa Sri Rejosari Kecamatan Way Jepara. Sejak diresmikan pada April 2024, kegiatan di KWT Asoka bisa dikatakan tidak ada, sehingga melalui Program Kosabangsa, Tim Pelaksana melakukan upaya pengembanngan melalui pemberdayaan KWT. Kegiatan pemberdayaan ini dilakukan dengan metode CBR (Community Based Research) dengan pendekatan bottom-up. Kegiatan yang dilaksanakan menggunakan 4 aspek pemberdayaan yaitu bina manusia, bina usaha, bina lingkungan dan bina lembaga. Dalam pelaksanaan kegiatan ini memiliki kendala utama yaitu beberapa anggta KWT Asoka memiliki pekerjaan lain. Namun, hasil kegiatan menunjukkan bahwa kapasitas kelompok dalam hal pengetahuan, keterampilan dan keterlibatan meningkat melalui kegiatan yang dilakukan yaitu budidaya Cabe Jawa, budidaya sayur dan pengolahan pasa panen. Hal ini terlihat dari anggota KWT yang tetap berusaha untuk terlibat aktif dalam setiap kegiatan. Dari kegiatan budidaya dan pengolahan pascapanen yang dilakukan, setiap anggota KWT dapat meningkatkan peluang ketahanan pangan keluarga serta peningingkatan pendapatan.
Pemberdayaan Guru MTs, MI, RA Islamiyah Lampung Barat Melalui Pelatihan Pemanfaatan AI dan Pendekatan Jelajah Alam Sekitar (JAS) Achyani, Achyani; Harjati, Purwiro; Suseno, Nyoto; Hendri, Nedi; Theresia, Fenny
SINAR SANG SURYA Vol 10, No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4560

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru di MTs Islamiyah Lampung Barat melalui dua topik utama, yaitu pemanfaatan Artificial Intelligence (AI) dalam penyusunan perangkat pembelajaran serta rekonstruksi fakta lapangan menjadi materi ajar berbasis Jelajah Alam Sekitar (JAS). Metode pelaksanaan berupa In House Training (IHT) yang diikuti oleh 21 guru MI, MTs, dan RA di Kecamatan Suoh. Hasil kegiatan menunjukkan adanya peningkatan kompetensi guru, ditandai dengan kenaikan rata-rata nilai pre-test (6,89) menjadi post-test (7,67) dengan normalized gain sebesar 0,27 (kategori rendah–sedang). Faktor keberhasilan meliputi relevansi materi, praktik langsung, dan kolaborasi antarguru, sedangkan variasi hasil dipengaruhi oleh perbedaan literasi digital dan motivasi peserta. Kegiatan ini memberikan implikasi penting bagi pemberdayaan guru di wilayah pedesaan agar mampu mengintegrasikan teknologi modern dan potensi lokal dalam pembelajaran
Harga Jual Keripik Rohaya: Analisis Biaya Produksi dan Distribusi Raden Arum Setio Adi Ningrat; Nedi Hendri; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.11908

Abstract

This study aims to determine the cost of chip production and to analyze the calculation of production costs and distribution costs in determining the selling price of chip products using the cost of product method. The research method used is a quantitative approach. The instrument in this study uses data from the Rohaya mother's chip factory and the results of interviews that have been conducted with factory owners and factory workers. The results of the study show that the calculation of the cost of production carried out by MSMEs at the Ibu Rohaya Chip Factory still uses a simple method. This study uses the cost of product method to make the cost of production information more accurate. Based on the comparison of the calculation of the cost of production and distribution costs using the company method and the cost of product method, the value of the cost of production produced has a considerable difference. This happens because business owners do not know how to calculate the cost of production properly and correctly, that is, they do not include costs correctly in the calculation of the cost of production.
Pemberdayaan Guru MTs, MI, RA Islamiyah Lampung Barat Melalui Pelatihan Pemanfaatan AI dan Pendekatan Jelajah Alam Sekitar (JAS) Achyani Achyani; Purwiro Harjati; Nyoto Suseno; Nedi Hendri; Fenny Theresia
SINAR SANG SURYA Vol 10 No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4560

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru di MTs Islamiyah Lampung Barat melalui dua topik utama, yaitu pemanfaatan Artificial Intelligence (AI) dalam penyusunan perangkat pembelajaran serta rekonstruksi fakta lapangan menjadi materi ajar berbasis Jelajah Alam Sekitar (JAS). Metode pelaksanaan berupa In House Training (IHT) yang diikuti oleh 21 guru MI, MTs, dan RA di Kecamatan Suoh. Hasil kegiatan menunjukkan adanya peningkatan kompetensi guru, ditandai dengan kenaikan rata-rata nilai pre-test (6,89) menjadi post-test (7,67) dengan normalized gain sebesar 0,27 (kategori rendah–sedang). Faktor keberhasilan meliputi relevansi materi, praktik langsung, dan kolaborasi antarguru, sedangkan variasi hasil dipengaruhi oleh perbedaan literasi digital dan motivasi peserta. Kegiatan ini memberikan implikasi penting bagi pemberdayaan guru di wilayah pedesaan agar mampu mengintegrasikan teknologi modern dan potensi lokal dalam pembelajaran
The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Nedi Hendri; Fajar Gustiawaty Dewi; Khairudin Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
Pengaruh Audit Commite, Kualitas Audit, dan Whistleblowing System terhadap Tindakan Pencegahan Fraud Asma Nadia Fathu Rahmah; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11149

Abstract

This research aims to determine the influence of the Audit Committee, audit quality, and whistleblowing system on fraud prevention measures in transportation and logistics companies listed on the Indonesia Stock Exchange. This research method uses a quantitative approach, with the population being transportation and logistics companies listed on the Indonesia Stock Exchange, specifically 37 companies, and a sample of 14 companies × 3 periods. The data analysis technique uses descriptive statistical analysis and multiple regression analysis techniques as the main methods. The analysis process involves classical assumption tests and hypothesis tests. Data were processed using SPSS version 26. The results of this study show that the Audit Committee significantly affects Fraud Prevention, Audit Quality significantly affects Fraud Prevention, the Whistleblowing System significantly affects Fraud Prevention, and the Audit Committee, Audit Quality, and Whistleblowing System simultaneously significantly affect Fraud Prevention.
Co-Authors Abda Abda Achmad Sobirin, Achmad Achyani Adi Dharma Agnes Nova Liana Agung Pangestu, Putra Agus Sutanto Al Amin, Muhammad Ridho Albhi Bhimantara Putra Ali, Karnila Alia Fitri, Resti Aminuyati Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anida Maryana Anjelina, Kadek Apria Yosa Saputri Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asma Nadia Fathu Rahmah Asrul Sani Astriana Astriana Astuti, Agnes Mei Aurely, Sekar Hardya Budi Santoso Cahya, Nanang Nur DEWI WULANSARI Dian Aprilia Adriani Diana Puspita Dimas Bagus Editya Dwi Budi Santoso Elli Fitriyani Elmira Febri Darmayanti Ermalia, Elda Desi Erra Yunikasari Fajar Gustiawaty Dewi Farhan Dwi Prastowo Feby Amara, Citra Restuadi Fenny Theresia Fenny Thresia Fitri Palupi Kusumawati Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Hening Widowati Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Herni Kurniawati Hidayatullah, Farid Husain, T Iwan Habib Subakti Jawoto Nusantoro Kamala, Shafa Tasya Kemas Ridhuan Khairudin Khairudin Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova LINDA APRILIA Lutviana, Yusri M. Ihsan Dacholfany Meilinda Andayani Melani Quintania Muhammad Ridho Al Amin Nani Septiana Nani Septiana, Nani Septiana Nawang Intang Sari Nirmala, Maya Dwi Novia Ambar Sari Novita Novita Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Nyoto Suseno Okta Suci Jayanti Padwasari, Gustin Peti Mei Andari Purwiro Harjati Putri, Mira Novianti Raden Arum Setio Adi Ningrat Rahayu, Tri Suci Rahmat Fajar Ramdani Retnaning Rahayu, sri Ridwan Indra Hermawan Rina Kurniawati Rizki Maulana Rohmatul Anwar Roisah Putri, Aulia Rosid, Andiana Sani, Asrul Santia, Tati Sapta Prasanti Saputri, Anis Sari, Nawang Intang Sari, Novia Ambar Septiani, Ana Septiani, Asih Sinta Ulan Sari SRI RAHAYU Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Suyanto Suyanto T. Husain Tati Santia Theresia, Fenny Tri Adi Wibowo, Tri Adi Tri Suci Rahayu Wahyudi Jaya Kusuma Yateno - Yeni Kurniawati, Yeni Yordan Haryono Yulita Zanaria, Yulita