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All Journal GEMA EKONOMI Jurnal Media Akuntansi (MEDIASI) Indonesian Community Journal Basic and Applied Accounting Research Journal Indonesian Journal of Accounting and Business BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Majority Science Journal Budgeting: Jurnal Akuntansi Syariah Jurnal Ilmiah Niaga Bisnis Elektronik
Hendarti Tri Setyo Mulyani
STIE IBEK Pangkalpinang
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10.61533 ANALISIS PENGARUH PERTUMBUHAN UMKM BERBASIS BISNIS DIGITAL DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP PERTUMBUHAN PDRB DI KOTA PANGKALPINANG DALAM MENDUKUNG EKONOMI BERKELANJUTAN DAN INKLUSIF Lydia Laurensia; Ryan Hasianda Tigor; Hendarti Tri Setyo Mulyani
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 5 No. 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.434

Abstract

The background of this paper describes the problem of economic conditions in Pangkalpinang City as reflected in the growth of the Gross Regional Domestic Product (GRDP). The purpose of this final project is to determine the effect of Digital Business-Based MSMEs Growth and The Human Development Index on GRDP Growth in Pangkalpinang City in supporting a sustainable and inclusive economy. Data processing in this research using multiple linear regression analysis, which consists of classical assumption test, hypothesis test, and coefficient of determination test. In this research, there were no problems with the classical assumption test. The regression equation for GRDP growth = -4,112 – 1,252 Digital Business-Based MSMEs Growth + 14,012 Human Development Index. Statistical analysis partially proves the hypothesis (t-test), indicating that Digital Business-Based MSMEs Growth does not effect significant on GRDP Growth. The Human Development Index does not effect significant on GRDP Growth. Simultaneously (F test), proves that Digital Business-Based MSMEs Growth and the Human Development Index together do not have a effect significant on GRDP Growth. The Adjusted R² value obtained is 0,575, proving that Digital Business-Based MSMEs Growth and the Human Development Index have a 57,5% effect on GRDP Growth. Meanwhile, the remaining 42,5% is influenced by other variables not examined in this research.
10.61533 ANALISIS STRATEGI PEMASARAN UMKM SABUN MIJEL TPA AL-AZIROEH KELURAHAN SELINDUNG KOTA PANGKALPINANG Rani; Ryan Hasianda Tigor; Hendarti Tri Setyo Mulyani
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 5 No. 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.435

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran UMKM Sabun Mijel TPA Al-Aziroeh. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dokumentasi, dan studi pustaka. Analisis data dilakukan melalui identifikasi faktor internal menggunakan matriks Internal Factor Evaluation (IFE) dan faktor eksternal menggunakan matriks External Factor Evaluation (EFE), kemudian dilanjutkan dengan formulasi strategi melalui analisis SWOT. Hasil penelitian menunjukkan bahwa UMKM Sabun Mijel TPA Al-Aziroeh berada pada kuadran I, yang mencerminkan posisi strategi agresif. Oleh karena itu, strategi pemasaran yang tepat adalah penerapan bauran pemasaran 4P, yang terdiri dari: produk berupa sabun padat multifungsi dan ramah lingkungan untuk mencuci pakaian maupun peralatan dapur, disertai saran pengembangan varian aroma alami serta pencantuman legalitas izin edar PKRT; harga ditetapkan dengan mempertimbangkan daya beli masyarakat agar tetap terjangkau; tempat berupa distribusi melalui toko ritel tradisional dan platform online seperti Shopee dan Tokopedia; serta promosi yang difokuskan melalui media sosial seperti WhatsApp, Instagram, dan Facebook dengan konten edukatif yang menampilkan manfaat serta keunggulan produk.
10.61533 PENERAPAN GREEN ACCOUNTING BERDASARKAN TRIPLE BOTTOM LINE THEORY UNTUK MENDUKUNG SUSTAINABILITY DEVELOPMENT (STUDI PADA PT TIMAH TBK PANGKALPINANG) Felix; Hendarti Tri Setyo Mulyani; Rizal R. Manullang
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 6 No. 1 (2026): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v6i1.447

Abstract

This study aims to analyze the application of Green Accounting based on the Triple Bottom Line Theory in supporting sustainable development at PT Timah Tbk Pangkalpinang. Data collection techniques include interviews, observation, and documentation conducted within the HSE & Sustainability Division and the Finance Department, using a qualitative research method. The results indicate that the implementation of Triple Bottom Line-based Green Accounting plays an important role in supporting sustainable development at PT Timah Tbk. However, there are still several challenges in optimizing sustainability reporting and increasing environmental awareness more broadly. This research recommends that the company continue to improve transparency and accountability in environmental reporting and become more active in involving stakeholders in decision-making processes related to sustainability. This will strengthen social legitimacy while ensuring long-term business and environmental sustainability.
10.61533 ANALISIS PENERAPAN DASAR PENCATATAN AKUNTANSI PADA UMKM SEMBAKO DIDUSUN III SERDANG DESA JELUTUNG II KECAMATAN SIMPANG RIMBA Alis Sakti Wangi; Hendarti Tri Setyo Mulyani; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 6 No. 1 (2026): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v6i1.448

Abstract

This research was conducted at one of the Micro, Small and Medium Enterprises in Hamlet III Serdang, Jelutung II Village, Simpang Rimba District. The Grocery Business is the object of this research. The purpose of the research is to determine the extent of the suitability between the basic concepts of accounting, accounting cycles and financial accounting standards of micro, small and medium entities with the application of accounting carried out in the Grocery Business in Hamlet III Serdang, Jelutung II Village, Simpang Rimba District. The data that has been collected is then analyzed using Descriptive Qualitative Method, Data Collection Technique by means of interviews, documentation and observation. Based on the results of research and data analysis it can be concluded that the recording carried out by basic food entrepreneurs is not in accordance with the Basic Concepts of Accounting including the concept of business unity which still combines household finances with business finances, the basic concept of recording using cash basis recording, the matching concept does not calculate costs included in business activities in the calculation of profit and loss, the concept of business continuity recording and calculating depreciation on fixed assets is not included in the calculation of profit and loss, and the concept of time periods regarding reporting periods for business progress with several basic concepts of accounting that have not been implemented, business actors have also not fully implemented the accounting cycle and Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
Co-Authors Alis Sakti Wangi Amanda Faustina Angel, Brenda Caecilia Octalica Caecilia Octalica Deara Shinta Lestari Dwikurnia, Ferimadhona Felix Fransiska, Lisia Fukita, Titania Gunawan, Feryanto Harianto, Herry Hendarti56 Iswanto, Yuni Khairun Nisak Kurnia, Evi Leslie, Jennifer Lydia Laurensia Maharani, Yunita Medinal Novika Oktalina, Gayatria Putri, Vanessa Ramadhan Rani Rizal R. Manullang Ryan Hasianda Pasaribu Wandari, Melanda Wijaya, Tommy Yonara, Ririn Yuni Iswanto Yunita Maharani Zamhari Zamhari Zamhari