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All Journal Penamas: Journal of Community Service Journal of Creative Power and Ambition (JCPA) Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) TECHNOBIZ : International Journal of Business Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Edy Firza
Politeknik Negeri Sriwijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Other

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ACCOUNTING MEETS AI: THE INFLUENCE OF TECHNOLOGY READINESS AND HEDONIC MOTIVATION ON STUDENTS’ ADOPTION INTENTION Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
TECHNOBIZ : International Journal of Business Vol. 8 No. 1 (2025): April 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i1.287

Abstract

This study aims to examine the mediating effect of hedonic motivation on the relationship between technology readiness and the intention to adopt AI technology in the learning process of accounting students at vocational higher education institutions. A purposive sampling technique was employed, resulting in 500 respondents who met the predefined criteria and were included as the study sample. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that technology readiness does not have a direct effect on the intention to adopt AI in the learning process. Instead, hedonic motivation serves as a mediating variable, linking technology readiness to the intention to adopt AI-based technology among accounting students in vocational higher education.
Analisis return on investment: Edukasi literasi keuangan pemasaran digital bagi UMKM Cakebytri di Kota Palembang Meilinda Dwi Anugrah; Ulfah Tika Saputri; Edy Firza; Zulkifli Zulkifli; Siska Aprianti
Penamas: Journal of Community Service Vol. 6 No. 2 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i2.3093

Abstract

This community service activity aimed to improve digital marketing and financial literacy among Cakebytri MSMEs in Palembang City by applying Return on Investment (ROI) analysis. The activity was carried out in three stages: preparation, education, and evaluation, using interactive materials on digital marketing and ROI calculation simulations based on simple data and actual business data. The results showed an improvement in participants’ understanding, as indicated by an increase in the average pre-test score from 60 to 85 in the post-test, representing a 41.67% improvement. Participants were also able to calculate and interpret ROI independently. The analysis showed that all advertising platforms generated positive ROI, with TikTok Ads as the most optimal platform, followed by Instagram Ads and Facebook Ads. As a follow-up, the partner was encouraged to use a simple recording format and evaluate ROI regularly at the end of each digital advertising period. This activity contributes to strengthening financial literacy, improving the efficiency of marketing budgets, and supporting data-driven decision-making for business sustainability.
Analisis Perhitungan Harga Pokok Produksi pada UMKM Mie Celor 26 Ilir H.M. Syafei Z Palembang Fadhilah Maharani; Sukmini Hartati; Edy Firza
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/smfrcq51

Abstract

UMKM Mie Celor 26 Ilir H.M. Syafei Z Palembang merupakan industri rumah tangga yang bergerak di bidang makanan khas. Penelitian ini dilakukan dengan tujuan menganalisis perhitungan harga pokok produksi. Metode pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Objek yang dianalisis adalah perhitungan harga pokok produksi mie celor biasa dengan metode harga pokok proses. Berdasarkan data yang diperoleh, penulis menemukan permasalahan yaitu belum tepatnya pengklasifikasian biaya bahan baku dan biaya tenaga kerja serta belum membebankan biaya overhead pabrik ke dalam perhitungan harga pokok produksi. Hasil penelitian menunjukkan perhitungan menggunakan metode harga pokok proses menghasilkan harga pokok produksi yang lebih tinggi daripada menurut perusahaan dengan selisih perhitungan sebesar Rp3.184 per porsi yang disebabkan oleh belum tepatnya pengklasifikasian biaya bahan baku, biaya tenaga kerja, dan belum lengkapnya pembebanan biaya overhead pabrik oleh perusahaan.
PACKING STRATEGY: MODERNISASI UMKM JAMUR SANTRI Kurnia Widya Oktarini; Meilinda Dwi Anugrah; devi febrianti; Ulfah Tika Saputri; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18245221

Abstract

The community service program was implemented to address the challenges faced by Pondok Jamur Santri, an MSME that had not yet applied an adequate packaging strategy, resulting in products with limited appeal and market value. This activity aimed to enhance the partner’s understanding and skills in applying an effective packing strategy, particularly through the use of environmentally friendly packaging, the development of a logo, and the preparation of product information in a more structured manner. The methods employed included field observation, needs analysis, participatory training, and assistance in creating packaging prototypes and visual identity designs. The results indicate an improvement in the partner’s ability to understand modern packaging concepts, as shown by the development of two packaging prototypes, several logo designs, and digital promotional materials. These outputs successfully addressed the partner’s needs and have the potential to strengthen the competitiveness of hydroponic products in the local market. Overall, this program demonstrates that implementing an appropriate packaging strategy can enhance business image and support the sustainability of MSMEs engaged in modern agricultural practices. Keywords: hydroponics, packaging strategy, MSME, product branding
Analisis Pengendalian Biaya Operasional dalam Upaya Meningkatkan Efisiensi pada CV Diko Darmawan Dea Helmalia; Periansya; Riza Wahyudi; Edy Firza; Kurnia Widya Oktarini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 3 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jpmabe.v4i3.12458

Abstract

Pengabdian ini bertujuan untuk menganalisis pengendalian biaya operasional dalam upaya meningkatkan efisiensi pada CV Diko Darmawan, perusahaan jasa perbengkelan dan pengecatan kendaraan di Palembang. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi langsung dari pemilik CV Diko Darmawan, mencakup periode Januari hingga Desember 2025. Berdasarkan data yang diperoleh, biaya operasional mengalami peningkatan konsisten dari Rp73.582.000 pada Januari menjadi Rp212.736.700 pada Desember 2025, dengan komponen terbesar adalah biaya spare part sebesar Rp728.282.837 dan biaya bahan sebesar Rp592.368.274. Analisis efisiensi dilakukan menggunakan rumus E = O/I × 100% (Wahyu & Agustina, 2020), diperoleh rata-rata rasio efisiensi sebesar 71,98% per tahun. Berdasarkan kriteria efisiensi, nilai tersebut berada pada rentang 50%–85% yang berarti kegiatan operasional CV Diko Darmawan dinyatakan efisien. Meskipun demikian, perusahaan masih perlu meningkatkan pengendalian biaya terutama pada komponen spare part dan bahan melalui manajemen stok yang lebih terstruktur dan penetapan standar penggunaan bahan. Kata Kunci: Pengendalian Biaya Operasional, Efisiensi, Akuntansi Manajemen
MENDORONG LITERASI KEUANGAN UMKM MELALUI PEMANFAATAN APLIKASI SIAPIK BERBASIS WEBSITE Meilinda Dwi Anugrah; Ulfah Tika Saputri; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15581178

Abstract

Effective and efficient financial management is a crucial aspect in ensuring the sustainability of Micro, Small, and Medium Enterprises (MSMEs). One of the main challenges faced by MSME actors is the lack of understanding and skills in financial recording and reporting in accordance with accounting principles. This community service activity aims to improve the financial literacy and technical skills of the Wardrobe Rumaysha MSME in using the web-based SIAPIK application as a simple yet accurate financial recording tool. The method employed involves direct socialization and demonstration of the SIAPIK application, followed by hands-on assistance in its implementation. The results indicate that participants were able to understand the workflow of the application, input financial transactions independently, and generate simple digital financial reports. This initiative positively contributed to enhancing financial literacy among MSMEs, supporting transparency and accountability in business financial management..
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. BELITANG PANEN RAYA PALEMBANG Zia Amara Maharani; Yuliana Sari; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 3 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17287893

Abstract

Pengabdian ini bertujuan untuk mengetahui bagaimana perhitungan dan pelaporan Pajak Pertambahan Nilai pada PT. Belitang Panen Raya Palembang apakah terjadi potensi kurang bayar atau lebih bayar. Metode dalam pengabdian ini menggunakan data primer serta pengumpulan data observasi, wawancara dan dokumentasi. Hasil yang ditemukan menunjukkan bahwa perhitungan dan pelaporan pajak pertambahan nilai sudah sesuai ketentuan yang berlaku, namun sering terjadinya kurang bayar tiap tahun. Perusahaan disarankan untuk rutin mengevaluasi administrasi perpajakan, melunasi kekurangan yang terjadi, serta mengikuti perkembangan peraturan agar kewajiban perpajakan terlaksana dengan baik.
From Voluntary Reporting to Climate Accountability: A Systematic Literature Review of Greenhouse Gas Disclosure Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Edy Firza; Devi Febrianti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

This study aims to examine the paradigm shift in greenhouse gas (GHG) disclosure over the past decade and map emerging research trends, antecedents of GHG disclosure, theoretical perspectives, and future research agendas. Design/Methodology: This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA framework. Data were obtained from the Scopus database for the period 2015–2025, resulting in 143 articles, of which 50 articles met the inclusion criteria after screening and were analyzed using a thematic approach. Result: The findings indicate a shift in GHG disclosure over the past decade, from practices that were initially predominantly voluntary toward increasingly mandatory reporting. The review also shows that the quality and quantity of GHG disclosure are influenced by several key factors, including national regulations, external pressures, good corporate governance, industry type, and the geographical location in which companies operate. Legitimacy theory, agency theory, and corporate governance theory provide important theoretical foundations for explaining transparent GHG disclosure practices. This review further identifies future research agendas, particularly strengthening research in developing-country contexts, examining the relationship between climate-related regulations or policies and GHG disclosure practices, and encouraging GHG information to be presented in quantitative, measurable, and standardized forms in accordance with GHG reporting standards.
Co-Authors Dea Helmalia Devi Febrianti Fadhilah Maharani Febrianti, Devi Kurnia Widya Oktarini Meilinda Dwi Anugrah Meilinda Dwi Anugrah Periansya Riza Wahyudi SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sukmini Hartati Ulfah Tika Saputri Yuliana Sari Zia Amara Maharani Zulkifli Zulkifli