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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya Akuisisi : Jurnal Akuntansi Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat ABDINE Jurnal Pengabdian Masyarakat International Journal of Multidisciplinary Sciences and Arts Jurnal Akuntansi E-JURNAL AKUNTANSI
RIKA HENDA SAFITRI, RIKA
Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
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Pemberdayaan UMKM Ekowisata Melalui Usaha Rumah Tangga Bernilai Jual di Desa Burai Henda Safitri, Rika; Kalsum, Umi; Luk Fuadah, Luk; Novelia, Rizka; Dwi Maya Sari, Elisabet; Resah Pratama, Reza
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1304

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk  memberdayakan UMKM Ekowisata melalui usaha rumah tangga bernilai jual di Desa Burai Kecamatan Tanjung Batu Kabupaten Ogan Ilir. Pemberdayaan ini dilakukan dengan memberikan Solusi usaha rumah tangga bernilai jual melalui metode ceramah, metode tutorial dan metode diskusi atau tanya jawab atas ide industri rumah tangga, peluang, tantangan dan kendala yang dihadapi. Kegiatan ini dilaksanakan pada tanggal 09 Oktober 2023 dihadiri 25 peserta yang terdiri dari masyarakat desa dan hasil kegiatan ini memberikan dampak positif bagi peserta karena peserta memiliki motivasi lebih baik untuk mencoba menemukan ide usaha rumah tangga dengan memproduksi produk bernilai tambah dan memilih metode pemasaran yang tepat baik secara langsung maupun tidak langsung dengan memanfaatkan media komunikasi sosial. Antusias peserta juga ditandai dengan masukan agar kegiatan serupa yang bisa memberikan kontribusi bagi pengembangan desa Ekowisata Burai tetap dilanjutkan dengan topik lanjutan yang sama atau berbeda. Implikasi dari kegiatan ini adalah untuk memotivasi peserta  meningkatkan skill dalam menghasilkan produk, pengemasan, penggunaan media sosial untuk promosi  usaha rumah tangga yang bernilai jual.
Systematic Literature Review: World Oil Commodity Price Fluctuations Financial Accounting Perspective Septemberiyanti, Elita; Virliana Muliawan, Ryani; Agustria, Rahma; Ayu Ramadhani, Amanda; Henda Safitri, Rika; Wahyudi, Tertiarto; Samantha Hamzah, Ruth
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 4 (2025): International Journal of Multidisciplinary Sciences and Arts, Article October 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i4.7181

Abstract

Global oil price volatility creates complex challenges for the transparency of financial reporting of national energy companies, especially PT Pertamina as a strategic state-owned enterprise that faces double accountability pressure to shareholders and the public. This study aims to analyze the influence of fluctuations in world oil commodity prices on the transparency of PT Pertamina's financial statements from a financial accounting perspective through a systematic literature review approach. The PRISMA 2020 method was applied to review 16 reputable journals for the 2020-2025 period selected from 309 initial articles through the Scopus, Web of Science, and Google Scholar databases. The results of the study revealed that oil price volatility had a significant impact on net profit fluctuations, the complexity of exchange rate differences, and the decline in financial health for the 2016-2020 period. PT Pertamina's transparency shows improvements through the implementation of ISO 37001 and GRI Standards 2021, but still faces the challenges of weak ethical principles, inconsistency of PSC regulations, and performance gaps with global competitors. The research recommends comprehensive governance reforms, business diversification, regulatory harmonization, and strengthening supervision to improve the credibility of financial reporting in the face of global market dynamics.
Co-Authors Agustria, Rahma Asfeni Nurullah Asfeni Nurullah Ayu Ramadhani, Amanda Bunga Aulia Bunga Aulia Burhanuddin Burhanuddin Dwi Maya Sari, Elisabet Fuadah, Lukluk HASNI YUSRIANTI Kalsum, Umi Kencana Dewi Luk Fuadah, Luk Mukhtaruddin Mukhtaruddin Novelia, Rizka Pratiwi, Trie Sartika Resah Pratama, Reza Riska Tharika Rosihan Arief HS Rosihan Arief HS Samantha Hamzah, Ruth Septemberiyanti, Elita Tertiarto Wahyudi Tjandrakirana, Rina Umi Kalsum Virliana Muliawan, Ryani Yulia Saftiana Yuliani . Yuliani Yuliani