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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Journal of Language and Literature AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi JURNAL SYARIKAH : JURNAL EKONOMI ISLAM AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Vokasi Jurnal Lex Suprema Journal of Social Research Darris: Jurnal Pendidikan Madrasah Ibtidaiyah Prima Magistra: Jurnal Ilmiah Kependidikan Jurnal Akuntansi, Keuangan dan Perpajakan AICOS
Anita Putri, Anita
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pendampingan Penyusunan Laporan Keuangan Sederhana dan Pelatihan Manajemen Keuangan Dasar untuk UMKM : Meningkatkan Kapasitas Manajerial dan Akuntabilitas Syuhada, Putri; Putri, Anita; Safrida, Eli; Gultom, Selfi Afriani; Surianti, Meily
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7097

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk membekali UMKM Putri Surbakti garden dengan pengetahuan dan keterampilan dalam mengelola keuangan secara tertib, transparan, dan sistematis. Selama ini UMKM tersebut masih belum dapat melakukan pengelolaan keuangan dengan baik. Hal ini ditandai dengan tidak dilakukannya pencatatan keuangan yang baik dan dengan tidak dilakukannya pemisahan antara uang pribadi dan keuangan usahanya. Permasalahan ini menjadi masalah utama yang dihadapi oleh UMKM tersebut. Kegiatan Pengabdian ini diarahkan untuk meningkatkan pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri.  Metode pelaksanaan dalam kegiatan pengabdian ini menggunakan pendekatan partisipatif dan aplikatif, yang tersusun dalam beberapa tahapan sistematis seperti : Identifikasi dan pemilihan mitra; Observasi awal dan analisis kebutuhan; Pelatihan dan penyampaian materi; Pendampingan Intensif’ serta evaluasi dan monitoring hasil. Hasil dari kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri. Selain itu, program ini juga mendorong terciptanya budaya bisnis yang lebih akuntabel dan professional yang berdampak positif terhadap efisiensi operasional dan kepercayaan konsumen. Dengan pendekatan yang praktis dan konsektual, program ini terbukti efektif dan memperkuat fondasi keuangan usaha kecil di sektor pertanian dan hortikultura
Peningkatan Kesejahteraan Keluarga Muslim Melalui Implementasi Manajemen Keuangan Islami. Rianto, Hartato; Putri, Anita; Aseandi, Riski
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.4585

Abstract

Kesejahteraan keluarga masih menjadi permasalahan yang krusial di Indoneisa. Kesejahteraan ini sangat dipengaruhi oleh pendapatan dan pengelolaan keuangan yang dimiliki oleh keluarga tersebut. Peningkatan kesejahteraan keluarga dapat terjadi bila pengelolaan keuangan dilakukan dengan baik. Pendapatan yang relatif kecil bila di alokasikan secara efektif dan efesien dangan membagi proporsi konsumsi dan investasi secara tepat diyakini dapat meningkatkan kesejahteraan keluarga tersebut di masa yang akan datang. Pelatihan manajemen keuangan menjadi salah satu solusi terbaik yang dapat diberikan oleh civitas akademika. Pelatihan keuangan akan menambah pengetahuan dan kemampuan masyarakat dalam memanajemen keuangan yang dimiliki. Hal inilah yang mendorong peneliti untuk melakukan pelatihan manajemen keuangan. Peneliti memasukan instrumen islam kedalam materi pengelolaan keuangan dikarenakan pengelolaan keuangan secara islami akan mendatangkan kebaikan didunia hingga ke akhirat. Peneliti memililih Dea perlis sebagai tempat penelitian dikaenakan mayorita perekonomian yang dimiliki warga adalah menengah kebawah dengan penghasilan yang tidak menentu dikarenakan pekerjaan yang dimiliki hampir seluruh masyarakat adalah sebagai nelayan. Hasil pengabdian kepada msyarakat ini telah menambah pengetahuan dan kemampuan masyarakat dalam mengelola uang yang dimiliki secara efektif dan efesien serta sesuai dengan syariat islam.
Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi Pasaribu , Ayu Minarma; Safrida, Eli; Sibarani, Jojor Lisbet; Putri, Anita
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2827

Abstract

The volatility of firm value in Indonesia’s consumer non-cyclicals sector in recent years reflects investors’ uncertainty regarding the effectiveness of corporate financial management. Despite the sector’s defensive nature, several leading firms have experienced a decline in stock performance, raising concerns about the role of internal financial factors in determining firm value. This study aims to examine the effect of capital structure and financial performance on firm value, with firm size as a moderating variable. The study employs a quantitative approach using secondary data from the annual reports of 40 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2020–2024 period, resulting in 200 observations. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 27. The results show that capital structure (DER) and financial performance (ROA) have a positive effect on firm value. Moreover, firm size strengthens the relationship between financial performance and firm value but fails to moderate the effect of capital structure on firm value. This study fills the gap by providing evidence from the post-pandemic period, focusing on a defensive sector where firm size may no longer signal financial strength effectively. The findings contribute to both theory and practice by emphasizing that managers in the consumer non-cyclicals sector should maintain optimal leverage and profitability to sustain investor confidence and firm value stability.
DEVELOPING INTERACTIVE EDUCATIONAL COMICS ON LOCAL CULTURE TO ENHANCE CRITICAL THINKING SKILLS Supryanto, Try; Hardyanti, Hardyanti; Suryaningsih, Sri; Putri, Anita; Arwan, Arwan
Prima Magistra: Jurnal Ilmiah Kependidikan Vol. 6 No. 4 (2025): Volume 6 Number 4 (October 2025)
Publisher : Program Studi PGSD Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jpm.v6i4.5808

Abstract

Critical thinking skills are essential 21st-century competencies that should be developed from elementary education. However, students often struggle with higher-order thinking, worsened by the lack of engaging and contextual learning media. This study addresses the issue by developing interactive educational comics based on local culture through a fun learning approach to enhance students’ critical thinking. The study aims to produce learning media that are valid, practical, and effective in supporting arts and culture education while improving critical thinking skills. Using a Research and Development (R&D) approach with the ADDIE model (analysis, design, development, implementation, evaluation), the research involved 71 fourth-grade students from SDN Bajo and SDN Wadukopa. Instruments included validation sheets, critical thinking tests, and questionnaires for teachers and students. The final analysis used a t-test and n-gain test. Results indicate the comics are valid based on expert evaluation, highly practical according to teacher and student responses, and effective in improving critical thinking. The t-test (sig. 0.000<0.05) confirmed significant differences in students’ skills before and after implementation, while the n-gain test showed a 96% increase. Thus, the interactive educational comic proves to be a feasible and impactful medium for developing critical thinking in elementary students.
Innovation of Financial Accounting Practices through the Design of SAK-Based Financial Accounting Applications Hasibuan, Raya Puspita Sari; Nizma, Cut; Putri, Anita; Rahmadani, Rahmadani
Journal of Social Research Vol. 3 No. 4 (2024): Journal of Social Research
Publisher : International Journal Labs

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

Abstract

Applied Innovation Research (PTI) aims to create a SAK-based financial application design for MSMEs and SMEs in financial management and production activities. The design will be applied in student practicum for financial accounting courses at Medan State Polytechnic, a Vocational State University. The goal is to create a simple design for financial accounting applications that will be used by MSMEs and classroom learning activities. The main goal is to develop students and MSMEs' technology skills, even if they lack good abilities. The PTI project partners with other universities with IT-capable human resources to collaborate on utilizing existing competencies in accounting and Information Technology science. The goal is to create a digitalized, accessible, and user-friendly financial accounting application that will benefit both students and SMEs.
PREVENTION AND HANDLING OF SEXUAL VIOLENCE (PPKS) ON ISLAMIC ADOLESCENTS IN JUNIOR HIGH SCHOOLS THROUGH EDUCATION AND SOCIALIZATION halimah, siti; Aisyah, Siti; Putri Syabina, Tasya; Asda Juwita, Tri; Segarahati Barus, Eni; Fatira, Marlya; Agus, Rizal; Putri, Anita
Asian Journal of Islamic Economic Studies Vol. 2 No. 1 (2025): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v2i1.4925

Abstract

This Program, Community Services to Educates About PPKS (Prevention and Handling of Sexual Violence) on Muslim Teenagers at Al-Washliyah Private Middle School, Kampung Lalang Village, Medan Sunggal District, Medan City, North Sumatra Aims to provide an understanding of the meaning of sexual violence, types of sexual violence, the impact of sexual violence, how to prevent sexual violence and provide an experience related to the PPKS (Prevention and Handling of Sexual Violence) Officer Unit. For the activities to run smoothly PKM, the service team conducted data collection techniques using interviews with Al-Washliyah Middle School. The solution provided is to transfer knowledge to students through the Education Seminar on PPKS (Prevention and Handling of Sexual Violence). The cost of implementing PKM activities is Rp. 421,000.00 (Four Hundred and Twenty One Thousand Rupiah). After implementing community service activities in the form of training and seminars for students, the results of the service were obtained that A lack of understanding of literacy about PPKS (Prevention and Handling of Sexual Violence) Students can be resolved through training activities so that there is an understanding of the definition of sexual violence, forms of verbal sexual violence, prevention of sexual violence, PPKS task force, sexual violence on social media and how to act if experiencing harassment. The unavailability of a division to handle PPKS (Prevention and Handling of Sexual Violence) has been overcome by proposing the formation of a unique team and training for teachers at Al-Washliyah Private Middle School. The school has responded to this well with a plan to form an exceptional team, and the PKM team also suggested tightening the rules that apply in schools and providing rewards/punishments.
Co-Authors ', Hukmi ', Zulkifli N Agus, Rizal Alfiani Alfiani, Alfiani Amrizal Amrizal Arwan Arwan Asda Juwita, Tri Aseandi, Riski Azizah, Syifa Cut Nizma Enny Segarahati Barus Gultom, Selfi Afriani Hardyanti Hardyanti Hasibuan, Raya Puspita Sari Hubbul Wathan Huriyah Huriyah, Huriyah Jazuli, Muhammad Asrin Khanti Listya Marlya Fatira AK Nofianna, Siti Asnida Pakpahan, Ghani Valessa Pasaribu , Ayu Minarma Paulus Sarwoto Putri Syabina, Tasya Putri, Mega Febria Rahmadani Rahmadani Rahmadhani, Sari Nuzullina Rianto, Hartato Safrida, Eli Sibarani, Jojor Lisbet Sihombing, Sannauli Rusliani Siti Aisyah Siti Halimah Sri Suryaningsih Supryanto, Try Surianti, Meily Syuhada, Putri