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Perhitungan harga pokok produksi pada UMKM tas songket sabenari Kota Palembang veronica, aries; Muhammad Aqrom Affif; Larashati; Tasya Nur Arnisa; Arin Dia Kinanti; Siti Adira
Kemas Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Kemas Journal - Januari - Juni
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/kemas.v3i1.19164

Abstract

Tujuan pengabdiannya pada masyarakat yakni guna memberi edukasi dan pendampingannya pada UMKM Tas Songket Sabenari Palembang terkait perhitungan harga pokok produksi. Metodologi yang dipakai yakni studi kasus dengan wawancara, dokumentasi, dan penyuluhan langsung. Hasil pendampingan dari lapangan menunjukkan bahwa UMKM Tas Songket Sabenari Palembang belum melaksanakan perhitungannya harga pokok produksi relevan pada teorinya ada. Diharapkan kegiatan ini dapat membantu pelaku usaha memahami dan menerapkan konsep dasar harga pokok produksi dalam pelaksanaan operasional usahanya.
Factors Affecting Auditor Rotation In Transportation Subsector Service Companies Listed On The Indonesia Stock Exchange Widarti, Widarti; Veronica, Aries; Kinanti, Arin Dia
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i3.416

Abstract

This study aims to analyze the effect of Public Accounting Firm (PAF) size, audit opinion, and financial distress on auditor switching in transportation service companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The research method used is a quantitative approach with logistic regression analysis. The research sample consists of 27 transportation service companies selected through purposive sampling. The results show that simultaneously, PAF size, audit opinion, and financial distress significantly affect auditor switching. However, partially, these three variables do not have a significant effect on auditor switching.
Model Participatory Experiential Learning untuk Peningkatan Literasi Investasi Digital Aparatur Pemerintah Daerah Winarsih, Wiwin; Ekawarti, Yuni; Veronica, Aries; Alfiana, Yeni; Widyastuti, Sari Mustika; Yanti, Dwi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

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

Abstract

Purpose: This community service program aimed to enhance digital investment literacy among employees of the South Sumatra Provincial Communication and Information Office (Diskominfo), particularly millennials and Gen Z, through the application of the Participatory Experiential Learning (PEL) Approach. Methodology/approach: Findings indicate an overall improvement in digital investment literacy. Significant progress was observed in differentiating between fixed-income and growth-oriented instruments mean score 3.95 to 4.17 and in evaluating portfolio performance from score 3.73 to 4.17. Moderate improvements were found in investment horizon and risk awareness, whereas slight decreases occurred in linking welfare with investment capacity and aligning risk profiles with financial goals. Results/findings: The findings indicated a significant improvement in participants’ knowledge and skills. The average post-test scores were notably higher than pre-test scores, demonstrating enhanced understanding of financial management and confidence in selecting appropriate digital investment instruments such as mutual funds, stocks, and digital-based financial products. Conclusions: The PEL approach effectively improved digital investment literacy among young government employees by combining experiential and participatory learning. Limitations: The study was limited to 33 participants from a single institution, with effectiveness measured only through pre- and post-tests, and without longitudinal evaluation. Contribution: This program contributes to strengthening digital financial literacy capacity among government employees and provides an experiential learning-based model that may be replicated in similar institutions and communities.
The Influence of Corporate Social Responsibility Disclosure, Dividend Policy, and Inflation on Stock Prices Mustika, Sari; Alfiana, Yeni; Winarsih, Wiwin; Veronica, Aries; Dwiyanti; Allehandro, Reza
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6100

Abstract

This study aims to determine the effect of CSR disclosure, dividend policy, and inflation on stock prices. The research design is causality research. The sample size was 40 companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sampling technique used purposive sampling. The analysis technique used multiple linear regression. The analysis results found a CSR disclosure coefficient of 0.632, indicating no effect on stock prices. This indicates that the size of CSR does not directly impact stock prices. A company's CSR information is not a primary consideration for investors in making investment decisions. Furthermore, the analysis results show a Dividend Payout Ratio policy coefficient of 0.006, indicating an effect on stock prices. This indicates that the higher the dividends distributed to shareholders, the higher the company's stock price will be, as investors tend to value companies that provide stable and consistently increasing dividends. DPR is the percentage of a company's net profit paid to shareholders. This indicates a positive signal for the company's financial health. Furthermore, the inflation coefficient of 0.791 indicates that the inflation rate has no effect on stock prices. Continued inflation tends to cause stock prices to decline. This is caused by various factors, particularly a decline in public purchasing power. Simultaneously, all three independent variables influence stock prices. CSR disclosure, dividend policy, and inflation are economic factors that can influence stock prices. When these factors work together, their influence on stock prices can be more complex, but they can also create mutually supportive conditions for stock price increases. Keywords : Stock Price, CSR Disclosure, Dividend, Inflation