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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal of Applied Business and Banking (JABB) Jurnal Pengabdian Masyarakat Kesosi JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Agustinus Salukh
Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Neuroscience Nursing Public Health Social Sciences

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MENINGKATAN MINAT MEMBACA MELALUI GERAKAN LITERASI SEKOLAH DI SDN BERU KECAMATAN SARIREJO Heti Nur Ani; Agustinus Salukh; Annita Mahmudah; Ma'rufatur Rodhiyah; Aranta Prista Dilasari; Evi Dwi Kartikasari; Andik Wijaya
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.250

Abstract

The word literacy is now very familiar to the public. We define someone who is literate as someone who is literate or can read. Reading has a very strong cultural influence on the literacy development of students. Unfortunately, student achievement at SDN Beru is still low. Therefore, in community service in Beru village, we held a literacy movement program to increase interest in reading. The implementation method applied is to provide assistance by interacting directly with students through teaching and learning activities in the classroom. The goal is that students at SDN Beru can read. The result of this service is that students gain new knowledge from the literacy movement.
PENGARUH SUKU BUNGA KREDIT DAN INFLASI TERHADAP PENYALURAN KREDIT DENGAN RESIKO KREDIT SEBAGAI VARIABEL MODERASI Ma’rufatur Rodhiyah; Irma Indira; Agustinus Salukh; Nurul Vidya Fortuna
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.301

Abstract

This research was carried out to determine the effect of interest rates and inflation on credit distribution. As well as to test the effect of interest rate moderation on interest rates and inflation. The sample in this study was 47 banking companies listed on the IDX in 2019-2021 which were selected using a purposive sampling method. Data analysis techniques used descriptive statistical tests, classical assumption tests (normality test, multicollinearity test, autokerarity test, heteroscedasticity test), multiple linear regression tests, Moderated Regression Analysis (MRA) tests, and hypothesis tests (t test, coefficient of determination test) were processed using the SPSS application program version 26. The results of this research show that, credit interest rates, inflation have no effect on credit distribution, credit risk has no effect on credit distribution and the results of the research show that credit risk is unable to moderate credit interest rates and inflation on credit distribution to companies banks listed on the Indonesian Stock Exchange in 2019-2021.
ANALISIS PENETAPAN HARGA POKOK PRODUKSI DAN HARGA JUAL PRODUK GUNA MENGOPTIMALISASI PENDAPATAN USAHA KULINER MALAYSIA Feny Dwi Widyati; Irma Indira; Evi Dwi Kartikasari; Agustinus Salukh
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 5, No 2 (2024): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v5i2.27399

Abstract

Pelaku usaha menyimpan berbagai masalah karena keterbatasan sumber daya, beberapa diantaranya adalah keterbatasan akuntansi, manajerial, finansial, serta sumber daya manusia. Ketidaktahuan dalam praktik akuntansi biaya akan menimbulkan permasalahan diantara adalah kesalahan dalam menentukan harga jual produk dan harga pokok produksi, sehingga pelaku usaha menjual produk dengan harga yang relatif tinggi atau rendah, sehingga kurang memaksimalkan keuntungan bahkan dapat menimbulkan kerugian. Tujuan dijalankannya riset berikut ialah guna memahami perhitungan yang dilakukan pada penetapan harga jual produk dan harga pokok produksi guna mengoptimalisasi pendapatan pada usaha kuliner yaitu Restoran Ayam Penyet Sedap, Malaysia. Metode yang dipakai ialah deskriptif kualitatif dengan menganalisis sumber data berupa hasil wawancara, dokumentasi dan pengamatan. Hasil pada riset berikut yakni penetapan harga jual produk dan harga pokok produksi masih belum efektif. Hal ini terjadi karena beberapa biaya masih belum dimasukkan dalam komponen biaya, kenaikan harga bahan baku yang tidak dapat diprediksi juga menimbulkan penghasilan yang diterima tidak optimal.
Pemberdayaan Kelompok Wanita Nasyiatul Aisyiah melalui Pelatihan Diversifikasi Olahan Jamu Kunyit Asam Irma Indira; Aranta Prista Dilasari; Mesra Berlyn Hakim; Agustinus Salukh; Heti Nur Aini
Jurnal Pengabdian Masyarakat Kesosi Vol. 9 No. 2 (2026): Juli: Jurnal Abdimas KESOSI
Publisher : Sekolah Tinggi Ilmu Kesehatan Kesetiakawanan Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/abdimas.v9i2.597

Abstract

This community service activity aimed to empower the Nasyiatul ‘Aisyiyah women’s group by improving their knowledge and skills in diversifying turmeric tamarind herbal drink products. The activity was conducted on June 7, 2026, in Tumenggungan Baru, Lamongan, and was attended by 25 members of Nasyiatul ‘Aisyiyah. A participatory approach was employed through preliminary coordination, material presentation, interactive discussions, demonstrations, hands-on practice, monitoring, and evaluation. The participants received explanations regarding the functions of the ingredients, hygienic processing, measurement standardization, product diversification, and opportunities for developing household-based businesses. During the practical session, the participants prepared the ingredients, cut and blended the turmeric, filtered the blended mixture, cooked the herbal drink, and evaluated the taste, aroma, color, and consistency of the product. The results showed that the participants actively participated in all stages of the training and gained practical experience in producing turmeric tamarind herbal drinks using simple household equipment. The participants also understood that product quality was influenced by hygiene, accurate ingredient composition, processing techniques, storage methods, and formulation consistency. The activity created opportunities for product development in the form of ready-to-drink beverages, concentrated products, and flavor variations using lemongrass or lime. Overall, the training strengthened the participants’ productive capacity and provided an initial foundation for developing a community based herbal beverage business.
Co-Authors Andik Wijaya Annita Mahmudah Aranta Prista Dilasari Evi Dwi Kartikasari Feny Dwi Widyati Hakim, Mesra Berlyn Heti Nur Aini Heti Nur Ani Irma Indira Ma'rufatur Rodhiyah Ma’rufatur Rodhiyah Nurul Vidya Fortuna