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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) RJABM (Research Journal of Accounting and Business Management) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Akuntansi Kesatuan Reswara: Jurnal Pengabdian Kepada Masyarakat Nusantara Hasana Journal JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Akuntansiku Jurnal Manajemen dan Pemasaran Jasa Eduvest - Journal of Universal Studies Jurnal Pengabdian Bukit Pengharapan Mount Hope Management International Journal Jurnal Analisis Bisnis Ekonomi
Retnosari Retnosari, Retnosari
Departemen Farmasi, FMIPA Universitas Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Social Sciences Other

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The Influence of Murabaha Financing Funds on the Business Development of Rizky Prima Sejahtera KSPPS Members Davfa, Muhamad Indra; Retnosari, Retnosari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1436

Abstract

One of the service products offered by KSPPS Rizky Prima Sejahtera is a sale- purchase financing contract based on murabahah. Murabahah is a financing contract for the sale and purchase of goods at the original price (acquisition price) with additional profit (margin) agreed by both parties (seller and buyer). The goal of this research is to examine how the murabahah financing provided by Rizky Prima Sejahtera KSPPS impacts the growth of the businesses belonging to its members. By cooperating with KSPPS through murabahah financing, people who lack capital can develop their micro businesses. The authors utilized qualitative research methods to gather information, including conducting interviews, reviewing documents, studying literature, and employing descriptive analysis techniques in their data analysis. Also, based on the results of the study, it shows that the murabahah financing fund has a positive effect on the business development of MSME members of KSPPS Rizky Prima Sejahtera.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2018-2021 Hapsari, Martania Dwi; Retnosari, Retnosari
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6878

Abstract

The purpose of this study is to analyze and evaluate the effect of capital structure, profitability, and company size on company value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The researcher chose to take the capital structure variable to see the entity's ability to manage debt effectively during the study period, the profitability variable to evaluate its impact on the research period, and the company size variable to identify the importance of assets for investors. The data used in this study is secondary data obtained from the www.idx.co.id page by downloading the 2018-2021 financial reports. The population in this study consisted of 81 companies in the property and real estate sector which were listed on the Indonesia Stock Exchange, but only 28 companies were taken as samples using a purposive sampling method. The research method used is a quantitative method with a quantitative descriptive approach. Data were analyzed using multiple linear regression and hypothesis testing assessed from the coefficient of determination, F test, and T test. The results showed that the capital structure proxied by DER had no effect on firm value in property and real estate companies listed on the IDX, the profitability of which was proxied by ROA has no effect on firm value in property and real estate companies listed on the IDX, and company size proxied by Size has an effect on firm value in property and real estate companies listed on the IDX.
MENJADI DESA WISATA YANG AKUNTABEL DENGAN PELATIHAN PEMBUKUAN SEDERHANA BAGI STAKEHOLDER GLAMOUR CAMPING TERASERING MENOREH Indrawati, Lucia Rita; Retnosari, Retnosari; Taufik, Ikhwan
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.463

Abstract

Problems faced by partners: (1) The Glamor Camping Terasering Menoreh tourist bookkeeper still does not fully understand proper bookkeeping, (2) Bookkeeping or financial records are still not optimal, (3) The partner's desire to become a Tourist Village that is Accountable for funds which he has managed (4) Expectations from partners so that the Tourism Village can develop and have competitiveness. Based on the problems faced by partners, the service team carried out several activities as a solution to this. Training was provided to Glamor Clamping Terasering Menoreh stakeholders. The first activity is presenting material regarding Accounting for business. The second activity is direct practice of bookkeeping or recording cash inflows and outflows and preparing financial reports. The third activity is to assist Stakeholders in communicating financial information periodically to the relevant community. The fourth activity is monitoring bookkeeping which has been carried out after training provided by the service team. The service team's hope is that financial recording or bookkeeping activities at the Menoreh Terrace Glamor Camping Tourism can run sustainably so that each stakeholder can monitor each other and maintain its sustainability. To achieve this, the service team carries out regular monitoring and evaluation so that the records carried out can be more accountable
STRATEGI COACHING CLASS DALAM MENINGKATKAN KREATIVITAS DAN INOVASI PRODUK OLAHAN SUMBER DAYA LOKAL UMKM ENTERPRENEUR MUDA KOTA MAGELANG Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.473

Abstract

Vocational high school students and Untidar students are conditioned to have an independent spirit and are directed to be creative in teaching and learning activities, therefore it is expected that Vocational high school students and Untidar students can prepare themselves to face changes by maximizing cooking class training activities as an effort to be ready to face changes in the era of globalization and the digital era. With this activity, it is expected to help direct Vocational high school students and Untidar students as part of the millennial generation, in addition to increasing their insight to become a millennial generation that is in accordance with the ideals as the successors of the nation in the future to reduce unemployment, also helping them find the best solution for how to prepare themselves to become a millennial generation that can face increasingly competitive challenges in the era of globalization and the digital era to support the increase in the variety of processed and nutritional products based on local resources. In accordance with our expectations as one part of the educators and mentors of the younger generation; it feels like the tasks we have to do are not enough. There are still many tasks and responsibilities waiting in the future that are closely related to educating and creating the next generation of this nation who will be able to compete in the era of globalization and towards the creative, innovative and independent digital era 4.0 and 5.0.
Overview of Antibiotic Prescribing Based on Aware Category at Fatmawati Hospital in the Period of May 2024 - November 2024 N, Panggabean Sylvia; Retnosari, Retnosari; Subhan, Subhan; Latuperissa, Debby
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.50291

Abstract

WHO issued AWaRe guidelines to optimize the use of antibiotics to prevent resistance. This guideline is also used in Indonesia, including hospitals. Fatmawati is one of the government hospitals in DKI Jakarta that has the most patient visits. To describe the prescribing of antibiotics in hospitals. Fatmawati based on the AwaRe category. The design of this study uses a qualitative description with a total sampling method and then analyzed using Microsoft Excel. The most prescribing of antibiotics at Fatmawati Hospital as many as 86,833 were in the watch (61.5%), access (30.7%) and last reserve (7.8%) categories. The most prescribed antibiotics in the access group are metronidazole (25.655%), ampicillin (20.835%), gentamicin (12.273%) with the most prescribed dosage forms being tablets (35.064%), sterile powder (30.123%), infusion (22.154%). In the watch group, the most prescribed are ceftriaxone (26.887%), cefixime (22.363%), levoflosacin (17.492%) with the most prescribed dosage forms being sterile powder (47.992%), capsules (21.463%), infusions (14.232%). In the reserve group, the most prescribed are meropenem (62.405%), cefepime (8.705%), ampiscillin/sulbactam (7.919%) with the most prescribed dosage forms being sterile powder (90.93%), tablets (5.695%), and infusions (4.197%). The results showed that the most antibiotic prescriptions were in the watch group compared to the access category. These findings show that it is necessary to re-evaluate PPAB at the hospital. Fatmawati
POTENSI PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) UNTUK MENINGKATKAN INKLUSI KEUANGAN MIKRO DI WILAYAH OGAN KOMERING ULU MELALUI BANK BSI KC BARURAJA RAHMAN HAMIDI Erlangga, Dimas Bayu; Retnosari, Retnosari
Mount Hope Management International Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v3i1.688

Abstract

The times and technological developments also occur in financial institutions. One technology that has a lot of potential in developing the financial sector in Indonesia is QRIS. QRIS is a QR code-based payment system that complies with Indonesian standards. QRIS has access to all digital wallets and all banks to facilitate all types of transactions. The type of research used in the implementation is a qualitative method. Qualitative methods are carried out to be able to find out the phenomena that are happening in certain areas and are being experienced by research subjects. The use of QRIS at Bank BSI KC Baruraja Rahman Hamidi also facilitates community access to all people. This condition can occur because the use of QRIS can receive and send money through all applications, both mobile banking and digital wallets.
PELATIHAN PEMBUKUAN DAN E-COMMERCE PADA “PEKNIK” (PEMBUATAN KUE UNIK) DESA BALESARI DI ERA EKONOMI DIGITAL Astutik, Erni Puji; Nilasari, Ayunda Putri; Retnosari, Retnosari
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.14 KB) | DOI: 10.36600/.v6i1.133

Abstract

Desa Balesari terletak di Kecamatan Windusari Kabupaten Magelang merupakan desa binaan Universitas Tidar sejak tahun 2009. Di Desa Balesari beberapa pelaku UMKM yang usahanya menjadi mata pencariannya, seperti usaha kayu, pengrajin dan pembuat kue. Khusus pembuatan kue basah dan kering terdapat 2 pelaku UMKM yang masih sederhana dan perlu dikembangkan agar meningkatkan usaha serta labanya. Kesederhanaan pada pelaku UMKM kue basah dan kering tersebut meliputi pencacatan maupun pembukuan yang belum sesuai dengan standart akuntansi serta jenis usahanya, kue basah yang penyajian maupun topingnya masih belum ada kreatifitasnya untuk lebih menarik minat beli, serta pemasaran kue kering yang masih terbatas di desa Balesari. PEKNIK merupakan pelatihan bagi home industry aneka snack, kue basah dan kue kering yang terdapat di desa Balesari, Kecamatan Windusari, Kabupaten Magelang. Desa Balesari sendiri memiliki dua home industry yang bergerak dalam bidang tersebut. Kendala terbesar dalam bisnis ini adalah pemilik belum bisa melakukan pembukuan yang tepat untuk usahanya, kreasi toping yang masih sederhana, dan pemasaran produk kue kering yang masih sebatas desa Balesari. Pemilik menginginkan dapat memasarkan produk kue dalam jangkauan yang lebih luas sehingga dapat mengembangkan usaha yang dimilikinya. Pengabdian yang telah dilaksanakan membantu penyusunan pencatatan/pembukuan yang tepat, pelatihan aneka ragam toping yang kekinian dan unik serta pemasaran produk kue kering melalui e-commerce/ media sosial dengan prosedur pendaftaran ke beberapa startup diantaranya: buka lapak, tokopedia dan shopee. Keywords:pembukuan, kreasi toping, e-commerce
Pelatihan Manajemen Keuangan Berbasis Software Akuntansi Untuk BUMDES Dalam Mengelola Wisata Jalan Tol. Ratnasari, Emma Dwi; Arifah, Siti; Retnosari, Retnosari; Astutik, Erni Puji; Nilasari, Ayunda Putri; Rokhaniyah, Siti
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.6159

Abstract

Desa Wonolelo di Kecamatan Sawangan, Kabupaten Magelang, memiliki potensi wisata yang cukup menjanjikan melalui destinasi Jalan Tol Kahyangan. Namun, dalam pengelolaannya, BUMDes "Mekar Sembada Mulya" masih menghadapi berbagai kendala, terutama dalam pencatatan keuangan yang belum sistematis dan minimnya pemahaman tentang manajemen keuangan berbasis digital. Permasalahan ini menghambat optimalisasi pendapatan dan keberlanjutan pengelolaan kawasan wisata tersebut. Menanggapi hal tersebut, program pengabdian masyarakat ini dilaksanakan untuk meningkatkan literasi keuangan dan keterampilan manajemen keuangan digital bagi pengelola BUMDes. Program pengabdian masyarakat ini dirancang guna memperluas pemahaman masyarakat dalam literasi keuangan dan keterampilan manajemen keuangan di BUMDes "Mekar Sembada Mulya", khususnya dalam pengelolaan kawasan wisata Jalan Tol Kahyangan. Melalui program pelatihan berbasis perangkat lunak akuntansi, peserta dilatih untuk memahami dasar-dasar akuntansi dan penggunaan teknologi dalam pencatatan keuangan. Metode yang digunakan adalah pendekatan campuran, yang mencakup penilaian kuantitatif pra dan pasca pembinaan serta interviu kualitatif dengan partisipan dan pemangku kepentingan. Pelatihan ini menghasilkan peningkatan yang substansial dalam pemahaman akuntansi serta penggunaan perangkat lunak, serta umpan balik positif mengenai relevansi materi pelatihan. Meskipun demikian, tantangan dalam pengelolaan kegiatan pariwisata masih perlu diatasi. Rekomendasi untuk keberlanjutan praktik manajemen keuangan yang baik mencakup pelatihan tindak lanjut dan pengembangan modul yang lebih spesifik. Kegiatan ini berpotensi menjadi contoh bagi inisiatif sejenis di daerah lain, mendukung pengelolaan dana desa yang lebih efektif. Dengan demikian kegiatan ini diharapkan menjadi model yang dapat direplikasi di wilayah desa lain untuk mendukung tata kelola keuangan desa yang lebih transparan dan akuntabel.  
EDUKASI LITERASI KEUANGAN BAGI PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) KOTA MAGELANG GUNA MENINGKATKAN KESEJAHTERAAN EKONOMI Retnosari, Retnosari; Togar Laut, Lorentino; Sarwanti, Sri
Nusantara Hasana Journal Vol. 5 No. 4 (2025): Nusantara Hasana Journal, September 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i4.1696

Abstract

MSMEs in Magelang City play a vital role in driving local economic growth and creating jobs for the community. However, one of the main challenges faced by business owners in this area is the low level of understanding and implementation of proper bookkeeping systems. Many MSMEs in Magelang City still maintain unstructured manual records, and most of them lack any financial records at all. Therefore, activities to be carried out include financial literacy education and training, as MSMEs in Magelang City require a better understanding of the importance of proper bookkeeping, from preparing simple financial reports to accurately recording cash flow. This training will help them manage their business finances more efficiently and in a structured manner. The purpose of this community service program is to improve MSME owners' understanding of the basic concepts of financial literacy, such as financial record keeping, cash flow management, and financial planning. Furthermore, this community service program is expected to provide training on access to formal financing, including banking through People's Business Credit (KUR).  
The Impact of Environmental, Social, and Governance Disclosure on Financial Performance in Indonesian Mining Companies Retnosari, Retnosari; Astutik, Erni Puji; Frimasika, Adella Vania
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4207

Abstract

ESG has become a strategic framework for sustainability, stakeholder engagement, and corporate value creation, while financial performance is commonly measured through profitability and market-based indicators. The purpose of this research is to examine how the disclosure of environmental, social, and governance information influences corporate financial outcomes in the mining sector. A quantitative approach was applied using multiple linear regression analysis on secondary data drawn from company reports. The results reveal that environmental disclosure has a significant positive effect on financial performance, as it enhances efficiency, reduces costs, and strengthens corporate reputation. In contrast, social and governance disclosures do not show a significant impact, indicating that their implementation remains largely formalistic and has not translated into measurable financial benefits. The findings highlight the importance of prioritizing environmental initiatives within ESG practices while suggesting the need for more substantive approaches to social and governance aspects. This study contributes to the literature by providing sector-specific insights and offering practical implications for companies seeking to align sustainability disclosure with financial value creation.
Co-Authors Astutik, Erni Puji Chaidir Iswanaji Davfa, Muhamad Indra Diah Agustina Prihastiwi Emma Dwi Ratnasari Endang Kartini Panggiarti Erlangga, Dimas Bayu Fahadha, Rizqa Ula Frimasika, Adella Vania Hapsari, Martania Dwi Irmawati, Ayu Latuperissa, Debby Lucia Rita Indrawati Mukaromah, Fili N, Panggabean Sylvia Nilasari, Ayunda Putri Putri Nilasari, Ayunda Rini Setianingsih Siti Arifah Siti Rokhaniyah Sri Sarwanti Subhan Subhan Taufik, Ikhwan Togar Laut, Lorentino Tyasningwuri, Elisabeth Meidiana Yulida Army Nurcahya