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All Journal Jurnal Ilmu Manajemen Jurnal Ekonomika JAST : Jurnal Aplikasi Sains dan Teknologi Jurnal Ilmiah Ekonomi Global Masa Kini Ecces: Economics, Social, and Development Studies Jurnal Pengabdian kepada Masyarakat Nusantara ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Bima Journal : Business, Management and Accounting Journal International Journal of Applied Finance and Business Studies Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmu Manajemen Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Jurnal Ilmiah Pengabdian dan Inovasi JUREKA INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen KREATIF: Jurnal Pengabdian Masyarakat Nusantara Fundamental and Applied Management Journal Journal of Economic Education and Entrepreneurship Studies
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Borneo Tarakan University
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pemberdayaan dan Dukungan untuk Ibu Rumah Tangga melalui Kewirausahaan Sulistya Rini Pratiwi; Meylin Rahmawati; yohanna Thresia Nainggolan; Ferica Christinawati Putri; Kartini; Rahmi Nur Islami; Rizky Agusriyanti Irna; Tanti Try Lestari; Rika Wahyuni Arsianti; Mulyadi; Djuanda Hatta
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.138

Abstract

The involvement of women in the productive business sector will lead to social change. The entry of women into the labor market or productive work affects household economic activities, resulting in changes in the family's economic structure. This became the rationale for this PKM activity to be carried out. The partners for this activity were a group of housewives in RT 65, Karang Anyar sub-district and Beringin Area, which became the basis for the premise that it was very necessary for this group of housewives to be provided with entrepreneurial skills and product-making skills that could be developed to improve the family economy. The problems of this group of housewives include: there is no guidance in increasing the empowerment of housewives, community activities have not been directed at increasing the knowledge and skills of housewives in terms of their contribution to improving family welfare, community activities that have narrowed into productive economic activities have not been implemented, Entrepreneurial activities for housewives are very limited and have not been developed and there is no stimulant assistance in the form of training and tools that are in accordance with their interests and skills as an incentive to apply their potential. The solution taken is training in product manufacturing skills and an understanding of entrepreneurship.
Analysis of Determinant Factors Affecting Women's Income in the Seaweed Industry in Pantai Amal, Tarakan City Kartini, Kartini; Rahmatullah, Dedy; Islami, Rahmi Nur
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.135-150

Abstract

Income is one of the indicators used to achieve or improve community welfare. Low household income often necessitates women taking on a role in fulfilling financial needs. This study aims to identify and analyze the partial effects of age, number of family dependents, working hours, and length of employment on the income of female seaweed workers, as well as to analyze the simultaneous effects of these factors on their income. The study was conducted in Pantai Amal Subdistrict, Tarakan City. The sampling method used was non-probability sampling, with a total of 68 samples determined using the Lemeshow formula. The analysis applied in this study includes classical assumption tests and multiple linear regression analysis. The results of this study conclude that, based on the t-test, the number of family dependents (t-value: 3.054, significance: 0.003), working hours (t-value: 2.550, significance: 0.013), and length of employment (t-value: 2.315, significance: 0.033) have a significant effect on the income of female seaweed workers. Furthermore, age, number of family dependents, working hours, and length of employment simultaneously have a significant effect on their income, with an F-value of 5.332 and a significance value of 0.001
Peningkatan Pemahaman dan Pengelolaan Keuangan bagi UMKM di Wilayah Laut Tropis Ferica Christinawati Putri; Yohanna Thresia Nainggolan; Kartini; Sulistya Rini Pratiwi; Rizky Agusriyanti Irna; Meylin Rahmawati; Mohamad Nur Utomo; Ersah Atthbarry Rahmadinata; Nurtang Marlianti; Muhammad Muaz Ihsan; Suriani; Nova Fitriana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Laporan keuangan adalah dokumen penting bagi UMKM. Laporan keuangan disusun untuk memberikan informasi keuangan mengenai kondisi keuangan UMKM. Dokumen laporan keuangan juga digunakan untuk pengajuan permohonan modal. Seiring dengan perkembangan teknologi informasi, penyusunan laporan keuangan kini dapat dilakukan dengan cara yang praktis menggunakan aplikasi di smartphone, yaitu aplikasi SIAPIK. SIAPIK memberikan kemudahan dalam mencatat setiap transaksi dan menghasilkan laporan keuangan. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan penggunaan aplikasi SIAPIK untuk menghasilkan laporan keuangan bagi UMKM Ar-Raihan. UMKM Ar-Raihan merupakan UMKM pengolahan bahan baku rumput laut menjadi dodol di Kota Tarakan. Kegiatan pengabdian masyarakat ini menggunakan metode partisipatif. Hasil dari kegiatan pengabdian masyarakat ini adalah Peningkatan pengetahuan pemilik usaha mengenai pentingnya penyusunan laporan keuangan untuk operasional usaha dan Peningkatan kemampuan mencatat transaksi yang dapat menghasilkan laporan keuangan berupa Neraca dan Laba Rugi menggunakan aplikasi SIAPIK.
Empowering Rizwi SMEs with SIAPIK: A Workshop on Simple Financial Reporting Christinawati Putri, Ferica; Thresia Nainggolan, Yohanna; Kartini, Kartini; Rini Pratiwi, Sulistya; Agusriyanti Irna, Rizky; Rahmawati, Meylin; Najwa Balloteng, Bunga; Lisdawati, Lisdawati; Winata, Michelle; Hasbi Ananta, Nadila; Dwi Wulandari, Rizki; Septian, Septian
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3120

Abstract

Sebelum mengikuti kegiatan pengabdian masyarakat ini, UMKM Rizwi hanya melakukan pencatatan penjualan secara manual dan tidak membuat laporan keuangan. Hal ini menyebabkan kesulitan dalam memantau kondisi keuangan usaha, membuat keputusan bisnis yang tepat, dan mengajukan pinjaman modal kepada kreditur. Oleh karena itu, kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan pembukuan dan pelaporan keuangan dengan menggunakan program aplikasi SIAPIK berbasis Android bagi pelaku UMKM Rizwi. Metode pelaksanaan kegiatan ini menggunakan metode pelatihan dan pendampingan secara offline. Instrumen evaluasi pada kegiatan pengabdian masyarakat ini menggunakan kuisioner sebelum dan setelah mendapatkan pendampingan penyusunan laporan keuangan. Hasil dari pengabdian ini menunjukkan bahwa pelatihan SIAPIK telah dapat meningkatkan pemahaman pelaku UMKM tentang pentingnya pengelolaan keuangan untuk usaha mikro, kecil dan menengah, serta praktik penyusunan laporan keuangan menggunakan aplikasi SIAPIK. Penggunaan aplikasi SIAPIK diharapkan dapat mempermudah dalam membuat laporan keuangan yang berguna untuk keputusan bisnis serta untuk pengajuan pinjaman modal kepada kreditur.
Digitalisasi Pencatatan Keuangan UMKM dengan Aplikasi Akuntansiku pada Kedai Kopi Jo Nainggolan, Yohanna Thresia; Balloteng, Bunga Najwa; Al Zahra, Maya Nur; Al’idrus, Muhammad; Marvin, Miranda; Putri, Ferica Christinawati; Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6035

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM, khususnya Kedai Kopi Jo di Tarakan, dalam melakukan pencatatan dan penyusunan laporan keuangan secara digital menggunakan aplikasi Akuntansiku. Permasalahan yang dihadapi mitra adalah lokasi usaha yang kurang strategis dan belum adanya sistem pencatatan keuangan yang terstruktur. Metode yang digunakan dalam kegiatan ini adalah pendekatan partisipatif dengan kombinasi ceramah interaktif, diskusi, simulasi penggunaan aplikasi, dan praktik mandiri. Penilaian dilakukan menggunakan kuesioner pre-test dan post-test serta evaluasi terhadap hasil laporan keuangan yang dihasilkan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dari 80% pada saat pre-test menjadi 86% setelah pelatihan. Pengelola mampu menyusun laporan keuangan berupa buku besar, laporan laba rugi, neraca, dan arus kas secara digital. Selain itu, penggunaan aplikasi Akuntansiku dinilai lebih efisien dibanding metode manual, serta meningkatkan kemampuan pengambilan keputusan bisnis secara data-driven. Dengan demikian, pelatihan ini tidak hanya efektif dalam membekali peserta dengan keterampilan teknis, tetapi juga memberikan dampak positif terhadap transformasi digital UMKM di wilayah terpencil.
Transformasi Digital untuk UMKM Tangguh: Peran PKK dalam Edukasi Pemasaran Digital, Literasi Keuangan, dan Legalitas Produk Rahmawati, Meylin; Kartini, Kartini; Irna, Rizky Agusriyanti; Nainggolan, Yohanna Thresia; Ayuningtyas, Niken; Jasmine, Nur Azizah Sekar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

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

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) and the Family Welfare Empowerment (PKK) group of Karang Harapan Village have significant local economic potential but face challenges in digital marketing, financial literacy, and business legality. This community service program aims to enhance business capacity through training in digital marketing, strengthening financial literacy, and assisting with business legality processes. The program employed training, hands-on practice, and technical mentoring methods. The results show that all participants successfully established social media accounts, uploaded promotional content, prepared financial reports, and fulfilled part of their business legality requirements. Evaluation indicated an improvement in financial literacy of ≥30% and understanding of legality procedures of ≥80%. This program proved effective in enhancing business capacity and fostering an adaptive, professional, and sustainable MSME ecosystem Keywords: MSME, Digital Marketing, Financial Literacy, Business Legality, Community Empowerment
Kelayakan Finansial Dan Nilai Tambah Produk Olahan Ikan (Amplang Kuku Macan Al-Izza) Rahmawati, Meylin; Pratiwi, Sulistya Rini; Kartini, Kartini; Irna, Rizky Agusriyanti; Putri, Ferica C; Nainggolan, Yohanna Thresia
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 3 No. 2 (2023): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v3i2.5114

Abstract

This research aims to address the issues faced by Al-Izza MSMEs, particularly regarding their tiger nail snack product, such as limited capital, availability of raw materials, and competitiveness against similar products. The objectives of this study are: 1) to analyze the financial feasibility of the tiger nail snack product, and 2) to analyze the value-added of the tiger nail snack product. The data obtained are quantitative and processed and presented in tabular form. The sample selection method used purposive sampling. The total monthly expenses incurred by the business owner amount to Rp. 4,371,028. The monthly revenue is Rp. 8,640,000, resulting in a monthly profit of Rp. 4,268,972, and the R/C ratio is greater than one, specifically 1.97, indicating that the business is viable. The Break Even Point (BEP) price is Rp. 6,071 < Rp. 12,000, BEP production is 28 < 720 packages, and BEP revenue is Rp. 330,939 < 8,640,000. Based on these BEP calculations, it can be concluded that the business is feasible. Meanwhile, the value-added of milkfish is Rp. 276,125 per kg, indicating a high value-added ratio of 76.70% > 40%. Considering the high value-added ratio of the milkfish raw material, the business is highly feasible. Therefore, it is advisable for the business owner to increase the production capacity of the tiger nail snack product to achieve greater profits.
Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Rahmawati, Meylin; Rahmawati, Kartini; Irna, Rizky Agusriyanti; Irna, Mardiyah
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2430

Abstract

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model
The Role of Bank Profitability and Liquidity in Indonesia's Economic Growth: An Empirical Study on ROA, LDR, and CAR Rahmatullah, Dedy; Kartini
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.v16i2.5885

Abstract

This study analyzes the role of banking profitability and liquidity in influencing Indonesia’s economic growth within a context of heightened macroeconomic volatility. While previous research has examined bank credit, assets, or profitability individually, empirical evidence remains limited regarding the simultaneous interaction between profitability and liquidity and their transmission to economic growth, particularly when external pressures such as inflation and exchange rate fluctuations are taken into account. This gap is critical for bank-based economies like Indonesia, where disturbances in liquidity and profitability rapidly affect intermediation capacity and real-sector performance. To address this gap, the study employs monthly data from 2018 to 2024 and applies a Vector Error Correction Model (VECM), complemented by Impulse Response Functions (IRF) and Forecast Error Variance Decomposition (FEVD). Banking performance is measured using Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR), while inflation and exchange rate serve as macroeconomic control variables. The results show that ROA, LDR, CAR, inflation, and the exchange rate significantly affect economic growth in both the short and long run, with profitability and liquidity variables exerting relatively stronger influences than macroeconomic factors. These findings provide evidence on how internal banking conditions interact with external shocks in shaping economic dynamics. The study offers implications for the design of macroprudential policies and contributes to the literature by integrating profitability and liquidity indicators within a unified empirical framework that accounts for macroeconomic instability  Keywords: Economic Growth, Banking Sector, LDR, ROA, CAR, VECM, FEDV, Indonesia
WORKSHOP PENYUSUNAN LAPORAN PTK DAN PENULISAN ARTIKEL PARAFRASIS PADA GURU DI SD UTAMA 2 KOTA TARAKAN sucahyo mas'an al wahid; Fadhlan Muchlas Abrori; Roby Zulkarnain Noer; Kartini; Ady Saputra
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 3 (2022): September : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i3.473

Abstract

The dynamics of education and current tasks carried out by teachers seem increasingly difficult if faced individually without involving collaboration, especially in working through scientific writing. Pramsari in the pulpit of the school journal volume 3 of 2016 said that teachers are the spearhead in the world of education, as functional staff should have high integrity to develop and improve the quality of human resources as a whole, both being able to participate in the KKG and experience making scientific papers when taking undergraduate studies . but it is not enough to stop there, but there are some perceptions that teachers are reluctant to be involved in publishing scientific papers due to very large costs, unsupportive school culture, only aimed at increasing credit numbers and limited practical support in preparing PTK reports and scientific articles . This paradigm is absolute that it is necessary to have reinforcement and habituation to educate teachers in the ability to write down problems in the teaching and learning process in schools. This perception made the research team move to create a special agenda for workshops on the identification of scientific writing and writing of paraphratic articles for teachers in SD Utama 2, Tarakan City.
Co-Authors Ady Saputra Agusriyanti, Rizky Al Zahra, Maya Nur Al’idrus, Muhammad Anindya Arman Putri Ayuningtyas, Niken Balloteng, Bunga Najwa Charitin Devi Christinawati Putri, Ferica Djuanda Hatta Dwi Wulandari, Rizki Ersah Atthbarry Rahmadinata Fadhlan Muchlas Abrori Ferica Christinawati Putri Ferrica Christinawati Putri Hasbi Ananta, Nadila hatta, djuanda Irna, Mardiyah Istianah Asas Jasmine, Nur Azizah Sekar Lisdawati Lisdawati Marvin, Miranda Meylin Rahmawati Muhammad Muaz Ihsan MULYADI Nainggolan, Yohanna Thresia Najwa Balloteng, Bunga Nova Fitriana Nursia Nursia Nurtang Marlianti Pratiwi, sulistya rini Pratiwi, Sulitya Rini Putri, Ferica C Putri, Ferica Christinawati Rahmatullah, Dedy Rahmawati, Meylin Rahmi Nur Islami Ricky Fernandez Tobing Rika Wahyuni Rini Pratiwi, Sulistya Rizky Agusriyanti Rizky Agusriyanti Irna Rizky Agusriyanti Irna Roby Zulkarnain Noer Septian, Septian Shinta Tri Kismanti Silvia Margaret Sucahyo Mas'an Al Wahid Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Suriani Suseno Hadi Purnomo Syaiful Anwar Tanti Try Lestari Thresia Nainggolan, Yohanna Utomo, Mohamad Nur Wahyuni Arsianti, Rika Winata, Michelle Yohana Thresia Nainggolan Yohanna Thresia Nainggolan Yun, Wong Sing