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All Journal Jurnal Manajemen Magister Darmajaya DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Community Service (Abdisci)
Sri Retnaning Rahayu, Sri Retnaning
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Physics Social Sciences Other

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MEDIA SERBANEKA (KARTU KAGANGA DAN PAPAN MAGNETIK): SOLUSI MEMPERTAHANKAN AKSARA TRADISIONAL LAMPUNG Rahayu, Sri Retnaning; Puspita, Diana; Septiani, Siti; Arisca, Naufal; Jelita, Dinda; Prayoga, Duta Lintang; Darmayanti, Elmira Febri
SINAR SANG SURYA Vol 8, No 2 (2024): Agustus 2024
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v8i2.3887

Abstract

ABSTRAK PKM-PM masyarakat ini menitikberatkan kepada murid Sekolah Dasar, terkait dengan pembelajaran Aksara Lampung. SD Negeri 1 Metro Pusat yang berada di Provinsi Lampung sebagai mitra PKM-PM masyarakat mengalami kendala dalam pembelajaran Aksara Lampung terutama pada siswa kelas 1,2 dan 3. Hal ini disebabkan karena media pembelajaran kurang menarik sehingga mereka kurang antusias dalam belajar Aksara Lampung. Pembelajaran Aksara Lampung sebaiknya harus dapat dipahami dan dimengerti dari murid kelas dasar untuk menjadi bekal di tingkat selanjutnya dan untuk melestarikan Aksara Lampung sebagai aksara tradisional. Oleh karena itu, kegiatan ini difokuskan pada bagaimana cara menguatkan respon, menghafal dan memahami pada anak, supaya apa yang sudah disampaikan mudah diterapkan serta menjadi penguat pondasi dasar Aksara Lampung. Dalam pelaksanaan PKM-PM ini solusi yang ditawarkan adalah membuat game berupa Kartu Acak yang akan dinamakan game KaGaNGa dan penerapan media pembelajaran dengan Papan Magnetik. Metode penelitian ini mengunakan metode pendekatan masyarakat serta dengan menerapkan pola pendekatan komunikasi melalui sosialisasi, pelatihan dan pendampingan, kemudian penerapan metode observasi dan dokumentasi yang terimplementasikan pada kegiatan treatment game kartu KaGaNGa dan media papan magnetik.Kata kunci : Media, Aksara Lampung, Game, Kartu KaGaNGa ABSTRACTThis community service focuses on elementary school students, related to learning Lampung Script. SD Negeri 1 Metro Pusat located in Lampung Province as a community service partner this time experienced obstacles in learning Lampung Script, especially for students in grades 1, 2 and 3. This is because the learning media is less interesting so they are less enthusiastic in learning Lampung Script. Learning Lampung Script should be understood and comprehended from elementary grade students to become provisions at the next level and to preserve Lampung Script as a traditional script. Therefore, this activity focused on how to strengthen the response, memorization and understanding in children, so that what has been conveyed is easily applied and becomes a reinforcement of the basic foundation of Lampung Script. In the implementation of this PKM-PM-PM, the solution offered is to make a game in the form of random cards which will be called the KaGaNGa game and the application of learning media with magnetic boards. This research method uses a community approach method and by applying a communication approach pattern through socialization, training and mentoring, then applying observation and documentation methods that are implemented in the KaGaNGa card game treatment activities and magnetic board media.Keywords: Media, Lampung Script, Game, KaGaNGa Card
STRATEGI PROMOSI PENERIMAAN MAHASISWA BARU (PENMARU) UM METRO Fitriani, Fitriani; Lelawati, Nina; Rahayu, Sri Retnaning
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 6, No 2 (2021): Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro
Publisher : LPPM UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v6i2.1809

Abstract

DAMPAK STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN PERENCANAAN PAJAK SEBAGAI VARIABEL MEDIASI (Studi Kasus Pada Perusahaan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Rahayu, Sri Retnaning; Hendri, Nedi; Puspita, Diana
Derivatif : Jurnal Manajemen Vol 18, No 2 (2024): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v18i2.2450

Abstract

Penelitian ini menggunakan metode deskriptif kuantitatif dan populasi penelitian adalah perusahaan sub sektor batu bara di BEI tahun 2020-2022. Dengan metode purposive sampling, diperoleh 25 perusahaan sebagai sampel, menghasilkan 75 observasi. Analisis dilakukan menggunakan analisis jalur (path analysis) dengan aplikasi eviews 12. Hasil penelitian menunjukkan bahwa Debt to Asset Ratio (DAR) berpengaruh langsung terhadap perencanaan pajak. Long-term Debt to Equity Ratio (LDER) tidak memiliki pengaruh signifikan terhadap perencanaan pajak. Debt to Asset Ratio (DAR) tidak memiliki pengaruh signifikan terhadap profitabilitas. Long-term Debt to Equity Ratio (LDER) tidak memiliki pengaruh signifikan terhadap profitabilitas. Perencanaan pajak tidak memiliki pengaruh signifikan terhadap profitabilitas. Debt to Asset Ratio (DAR) dan Long-term Debt to Equity Ratio (LDER) tidak berpengaruh secara simultan terhadap perencanaan pajak. Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER) dan perencanaan pajak tidak berpengaruh secara simultan terhadap profitabilitas. Secara keseluruhan, struktur modal dan perencanaan pajak tidak memberikan pengaruh signifikan terhadap profitabilitas perusahaan batu bara. Implikasi temuan ini menunjukkan bahwa dalam konteks perusahaan batu bara, pengelolaan struktur modal dan perencanaan pajak belum terbukti sebagai faktor utama dalam meningkatkan profitabilitas. Hal ini mengindikasikan perlunya strategi yang lebih berfokus pada efisiensi operasional dan pengelolaan resiko pasar untuk mendukung profitabilitas. Hasil ini memberikan wawasan penting bagi manajemen perusahaan dalam menyusun keputusan keuangan yang lebih adaftif terhadap kondisi pasar, serta mendorong kajian lanjutan tentang faktor-faktor yang mungkin lebih relevan bagi profitabilitas di sektor batu bara.Kata Kunci: Struktur modal, Profitabilitas, Perencanaan pajak, Mediasi, Batu bara
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PLN (PERSERO) Jelita, Dinda; Nusantoro, Jawoto; Rahayu, Sri Retnaning
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8624

Abstract

This final project discusses the financial performance of PT PLN (Persero). This study aims to determine the financial performance of PT PLN (Persero) for the 2019-2023 period. This type of research is descriptive qualitative. The data collection technique used in this study is documentation. The data obtained by the author were analyzed using financial ratio analysis techniques so that conclusions can be drawn to answer the problems of this study. The results of this study indicate that the liquidity ratio using the Cash Ratio and Current Ratio from 2019 to 2023 can be said to be the financial condition of PT PLN (Persero) in a bad or illiquid condition, meaning that the company cannot meet its obligations to pay its short-term debts. The profitability ratio using ROA and ROE from 2019 to 2023 tends to increase but is still below the standard of good ROA and ROE values. Thus, the company's financial performance is inefficient, meaning that the company is not effective in using total assets and capital (equity) to obtain optimal profit. Solvency Ratio using DAR and DER from 2019 to 2023 can be said that financial performance is in a fairly good condition because it is still below the standard of good DAR and DER values. This shows that the smaller the percentage produced, the healthier the finances of a company.
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan (PBB) Terhadap Pendapatan Asli Daerah Di Kota Metro Tahun 2017-2021 Kamala, Shafa Tasya; Hendri, Nedi; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4745

Abstract

This study aims to determine the level of effectiveness and contribution of land and building tax revenue to the regional revenue of Metro City in 2017-2021. The method used in this research is a qualitative method with a descriptive approach. The data used in this study are secondary data, namely internal data provided by the Metro City Regional Tax and Retribution Management Agency and primary data obtained from direct observations and interviews with related parties. The results of the study show that the 2017-2021 Metro City land and building tax revenue is fluctuating. The level of effectiveness of land and building tax revenue is in the less effective category. And the contribution of land and building tax to regional own-source revenue is in the very less category.
TRAINING ON EDU-AGROTOURISM FINANCIAL GOVERNANCE OF KWT BINA PERTANI, KAMPUNG LIMAN BENAWI, TRIMURJO, CENTRAL LAMPUNG Rahayu, Sri Retnaning; Rustiati, Elly Lestari; Pratiwi, Dian Neli; Septiana, Ana; Al Amin, Muhammadi Ridho; Kurniawan, Angga
Jurnal Abdisci Vol 1 No 8 (2024): Vol 1 No 8 Tahun 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v1i8.326

Abstract

A training session on Edu-agrotourism financial governance was conducted for KWT Bina Pertani, a farmer women's group in Kampung Liman Benawi, Trimurjo, Central Lampung, on January 26, 2024. The primary objective of this fundamental accounting and finance training was to enhance the understanding of financial management and the skills of KWT Bina Pertani members and village civil servants. The curriculum encompassed an overview of financial statements, rudimentary bookkeeping, the compilation of financial statements, and strategies for crop pricing. The training objectives were achieved through coordination, agreement, training materials and equipment preparation, and activities and evaluations. The training was delivered face-to-face with direct practice, and the participants enthusiastically received it. The training session yielded positive outcomes, with successful material delivery and achievement of the activity objectives.
Daycare Lansia Aisyiyah Sebagai Pusat Pemberdayaan Lansia di Kota Metro Rahayu, Sri Retnaning; Darmayanti, Elmira Febri; Rolia, Eva; Nasikah, Durotun; Ali, Karnila; Azzahra, Merissa; Sahputra, Bagus Surya; Pradipta, Reyhan Singgih; Amelia, Shinta; Ramadani, Nafa Wulan
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4492

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk membentuk dan mengembangkan DayCare Lansia Aisyiyah sebagai pusat pemberdayaan lanjut usia di Kota Metro. Kegiatan ini dilatarbelakangi oleh meningkatnya jumlah penduduk lanjut usia di Indonesia, termasuk di Kota Metro, yang membutuhkan perhatian khusus dalam aspek kesehatan, spiritual, sosial, dan ekonomi. Metode pelaksanaan pengabdian dibagi dalam dua tahap, yaitu tahap pra pelaksanaan yang mencakup survei lokasi, perancangan desain, serta pengadaan sarana, dan tahap pelaksanaan yang meliputi peningkatan fasilitas DayCare dan pelaksanaan program pemberdayaan. Hasil kegiatan menunjukkan peningkatan signifikan pada infrastruktur layanan lansia, seperti toilet ramah lansia, ruang ibadah, dan sarana pendukung lainnya. Program rutin seperti pengajian, pelatihan keterampilan, dan pemeriksaan kesehatan telah berjalan dengan baik dan mendapatkan respons positif dari peserta lansia. Selain itu, kegiatan ini menghasilkan berbagai luaran seperti publikasi artikel ilmiah, video kegiatan, artikel media massa, dan pendaftaran Hak Kekayaan Intelektual. Dampak kegiatan terlihat pada meningkatnya kualitas hidup lansia, terciptanya interaksi sosial yang positif, serta keterlibatan aktif masyarakat dan akademisi dalam mendukung keberlanjutan program. Kegiatan ini diharapkan menjadi model pengabdian yang dapat direplikasi di daerah lain, serta menjadi kontribusi nyata dalam menciptakan lingkungan yang lebih ramah dan memberdayakan bagi lansia.Kata kunci : Pemberdayaan lansia, layanan day care, kesehatan lansia, pengabdian masyarakat, Kota Metro. 
Peningkatan Pemasaran Produk Kreatif dengan Kemandirian Keuangan Septiani, Ana; Al Amin, Muhammad Ridho; Kurniawan, Angga; Rahayu, Sri Retnaning; Editya, Dimas Bagus; Fuadi, Slamet
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4521

Abstract

The purpose of this activity is to increase financial independence for the majority of residents in Sidodadi Village. The methods applied in this activity are demonstration and direct practice. In this mentoring, there are several activities carried out, namely demonstrations and direct practice on how to make decorative lamps from glass bottles by the presenter, and mentoring in marketing the product. Training is conducted face-to-face and accompanied online. The final session of this activity was filled with material related to the type of activity and provided knowledge and understanding in marketing creative products to increase financial independence. The activities carried out have provided results with indicators that participants understand the empowerment of potential in marketing creative products and managing their own financial independence so that they can innovate the products that will be developed
Co-Authors Al Amin, Muhammad Ridho Al Amin, Muhammadi Ridho Ali, Karnila Alvian, Rio Sandi Amelia, Shinta Angga Kurniawan Anggraini, Astuti Astuti Apriyanto, Andri Arisca, Naufal Arum, Puspita Mawar Azzahra, Merissa Baskara, Gama Paksi Darmayanti, Elmira Febri DEWI WULANSARI Diana Puspita Editya, Dimas Bagus Elly Lestari Rustiati Fadila, Rezza Fitriani Fitriani Fuadi, Slamet Furqoningrum, Destri Gustin Padwa Sari, Gustin Padwa Hafidz Bahtiar, Hafidz Hakim, Muhtar Indrianti, Resalia Jati Imantoro, Jati Jawoto Nusantoro Jelita, Dinda Kamala, Shafa Tasya Lelawati, Nina Lestari, Ni Kadek Dwi Nasikah, Durotun Nedi Hendri, Nedi Nulananda, Iqbal Adi Pradipta, Reyhan Singgih Pratiwi, Dian Neli Prayoga, Duta Lintang Putri, Mira Novianti Putriana, Nila Ramadani, Nafa Wulan Reza, Noval Galang Riyanto, Kuncoro Budi Rolia, Eva Sahputra, Bagus Surya Sandi, Canu Pratama Saputra, Iqbal Sari, Nawang Intang Septiana, Ana Septiani, Ana Septiani, Siti Suryadi Suryadi Suyanto Suyanto Wahyudi, Galih Ma'ruf Wati, Ade Diana Widodo, Deny Edy Yudi Irawan Yulanda, Deea Yulita Zanaria, Yulita