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Edukasi Pengelolaan Sampah Dengan Teknologi Daur Ulang Dalam Rangka Mewujudkan Kemandirian Yayasan Pondok Pesantren Darul Khuldi Safril Kartika Wardhana; Maulidia Berlianti; Ahmad Zikri; Anjar Siti Mashitoh; R Zicky Chandra Kesuma
Jurnal Dehasen Untuk Negeri Vol 3 No 1 (2024): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i1.5463

Waste management in Kabupaten Ogan Komering Ulu is still facing problems. The size of the waste pile is not commensurate with the waste handling capacity. Plastic waste is a source of problems in landfills because it is quite large and difficult to decompose. Through research and innovation in waste management, we hope to create solutions that not only minimize negative impacts on the environment, but also create new opportunities for a sustainable economy. This research will be carried out at the Darul Khuldi Islamic Boarding School Foundation in Ogan Komering Ulu Regency. This research was conducted to process waste at the Darul Khuldi Islamic Boarding School Foundation, namely domestic waste in the form of plastic waste and organic waste. Plastic waste produced during activities carried out at the Islamic Boarding School is processed into pelleting plastic pellets and making ecoenzymes to manage organic waste. The results obtained are expected to increase the independence of the Darul Khuldi Islamic Boarding School Foundation and reduce the impact of pollution on the surrounding environment

Edukasi Pengelolaan Sampah Dengan Teknologi Daur Ulang Dalam Rangka Mewujudkan Kemandirian Yayasan Pondok Pesantren Darul Khuldi Safril Kartika Wardhana; Maulidia Berlianti; Ahmad Zikri; Anjar Siti Mashitoh; R Zicky Chandra Kesuma
Jurnal Dehasen Untuk Negeri Vol 3 No 1 (2024): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i1.5464

Waste management in Kabupaten Ogan Komering Ulu is still facing problems. The size of the waste pile is not commensurate with the waste handling capacity. Plastic waste is a source of problems in landfills because it is quite large and difficult to decompose. Through research and innovation in waste management, we hope to create solutions that not only minimize negative impacts on the environment, but also create new opportunities for a sustainable economy. This research will be carried out at the Darul Khuldi Islamic Boarding School Foundation in Ogan Komering Ulu Regency. This research was conducted to process waste at the Darul Khuldi Islamic Boarding School Foundation, namely domestic waste in the form of plastic waste and organic waste. Plastic waste produced during activities carried out at the Islamic Boarding School is processed into pelleting plastic pellets and making ecoenzymes to manage organic waste. The results obtained are expected to increase the independence of the Darul Khuldi Islamic Boarding School Foundation and reduce the impact of pollution on the surrounding environment.

THE ROLE OF THE CIRCULAR ECONOMY: STRATEGIES TOWARDS GREEN ECONOMIC GROWTH Muthmainnah, Muthmainnah; Suharmanto, Ardelia; Berlianti, Maulidia
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 5 (2024): May
Publisher : Adisam Publisher

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A circular economy is an approach to an economic system that focuses on the efficient use of resources, reducing waste, and returning materials to the production cycle. This concept aims to overcome limited natural resources, reduce environmental impacts, and create long-term sustainability in economic activities. In a circular economy, resources are considered valuable and kept within the economic circle for as long as possible. This approach differs from traditional linear economic models that focus on resource extraction, production, use, and disposal as waste. Green economic growth is seen as a solution to the exploitative economic system which has tended to damage the environment. The green economy and circular economy have the same goal, namely encouraging economic growth while meeting social and environmental goals. However, both have different focuses. The green economy focuses on encouraging economic growth while taking into account the availability of existing natural resources and ecological balance to ensure sustainability. Meanwhile, the circular economy focuses more on optimizing the use of resources, such as recovering and regenerating products and materials. This article employs a form of literature review that includes hypotheses pertaining to the issue under investigation. A methodical and iterative methodology was used to obtain a full grasp of the role of the circular economy: a strategy towards green economic growth—during the literature search for this extensive review. The definition and guiding principles of the circular economy, growth strategies for the green economy, and the interplay between the two are covered in this study.

PENDAMPINGAN PEMBUATAN BUKLET DIGITAL MENU BERBAHASA INGGRIS SEBAGAI SARANA PROMOSI KONTEMPORER DI TOKO ANI CAKE, PALEMBANG Eka Putri, Rahmadila; Nasution, Mutia; Agustina, Mahraini; Berlianti, Maulidia
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 2 No 06 (2024): DESEMBER 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Buklet digital (E-booklet) merujuk pada buku saku elektronik berupa lembaran-lembaran elemen visual yang dikemas ringkas namun lugas dan komunikatif. Buklet digital lazim dimanfaatkan sebagai media publikasi yang atraktif melalui kombinasi grafis, gambar, dan keterangan teks untuk mempromosikan produk atau jasa dari suatu bisnis termasuk pada UMKM (Usaha Mikro, Kecil, dan Menengah). Akan tetapi, pelaku usaha produktif pada level ini, seperti toko Ani Cake, cenderung terkendala masuk ke pasar konsumen sebab belum dikenal masif oleh publik. Hal ini disinyalir sebab toko Ani Cake masih dominan menggunakan strategi pemasaran getok tular (Word of Mouth (WOM)) konvensional padahal strategi ini dapat dioptimalkan melalui media digital sehingga lebih interaktif, berjangkauan luas, efektif dan efisien apalagi dilengkapi versi Bahasa Inggris untuk memperluas pangsa pasar. Oleh sebab itu, tim pengabdi melalui program Pengabdian Kepada Masyarakat (PKM) menunjang promosi toko Ani Cake, sebagai mitra, melalui pendampingan pembuatan buklet digital (E-Booklet) menu berbahasa Inggris. Melalui kombinasi strategi pemasaran konvensional (mulut ke mulut) dan kontemporer (media sosial) tersebut, program ini diharapkan membantu toko Ani Cake untuk menarik kuantitas calon konsumen yang lebih banyak.

Faktor-Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI) Tahun 2019-2022 Tika Handayani; Hasibuan, Rahnawaty; Shally Rizkiyanti; Ardelia Suharmanto; Maulidia Berlianti
JURNAL MUTIARA AKUNTANSI Vol. 8 No. 2 (2023): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v8i2.4708

Tingkat pengembalian yang diperoleh dari pembelian dan penjualan saham dikenal dengan istilah return saham. Laba atau laba periode berjalan berdampak pada harga saham korporasi, menurut data yang dirilis Bursa Efek Indonesia. Harga saham dipengaruhi oleh minat investor, yang meningkat seiring dengan naiknya keuntungan perusahaan. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh CR, ROA, DER, EVA terhadap Return Saham perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022. Menggunakan data sekunder dari BEI, metode penelitian menggabungkan analisis deskriptif kuantitatif. Pengujian hipotesis dan penentuan statistik menggunakan metode pengujian tradisional. Pada periode 2019-2022, dikumpulkan data dari 14 perusahaan manufaktur subsektor makanan dan minuman yang memenuhi syarat pemilihan sampel. Temuan penelitian menunjukkan bahwa meskipun Debt to Equity Ratio dan Economic Value Added tidak berpengaruh terhadap return saham, namun Current Ratio dan Return On Assets (ROA) berpengaruh.

ANALISIS PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG BERDASARKAN PSAK NO. 202 PADA PT. SURYA BAJA KENCANA PALEMBANG Ramadhania, Nur Sari; Riana Mayasari; Maulidia Berlianti
Jurnal Pengabdian Teratai Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/teratai.v6i1.1735

Fokus pada penelitian ini adalah untuk menganalisis apakah metode pencatatan dan penilaian persediaan yang diterapkan oleh PT. Surya Baja Kencana Palembang serta menilai kesesuaiannya dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 202. Namun, hasil penelitian menunjukkan bahwa perusahaan masih menggunakan sistem pencatatan periodik dan metode penilaian sederhana, yaitu mengalikan jumlah barang tersisa dengan harga beli terakhir. Praktik ini menimbulkan kelemahan berupa ketidakakuratan laporan keuangan, potensi perbedaan stok fisik dengan catatan akuntansi, serta keterbatasan dalam pengendalian internal. Perhitungan ulang dengan metode FIFO (First In, First Out) dan rata-rata tertimbang menunjukkan hasil yang lebih representatif. FIFO terbukti lebih sesuai dengan karakteristik perusahaan karena mencerminkan harga pasar yang fluktuatif dan menghasilkan laporan keuangan yang lebih andal. Oleh karena itu, disarankan agar PT. Surya Baja Kencana Palembang beralih ke sistem pencatatan perpetual dan metode penilaian FIFO sesuai PSAK No. 202 untuk meningkatkan akurasi laporan keuangan, memperkuat pengendalian internal, serta menunjang pengambilan keputusan strategis. Penelitian ini akan membantu perusahaan untuk mengevaluasi prosedur pencatatan dan penilaian persediaan barang dagang agar laporan keuangan menjadi lebih andal.

The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Dewi, Anita Kusuma; Berlianti, Maulidia; Ariningrum, Hardini; Aini, Hasiatul
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.v13i5.4113

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.

Analyzing the Capital Structure, Economic Value Added, Firm Value and Environmental Performance in Indonesia Berlianti, Maulidia; Lindrianasari, Lindrianasari; Komalasari, Agrianti
International Journal of Business, Economics & Financial Studies Vol. 1 No. 1 (2023): May 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i1.12

The palm oil industry is one of Indonesia's largest foreign exchange earners and is directly associated with the job creation act had divided opinions regarding the job creation law. Positive reactions were exhibited, particularly by palm oil entrepreneurs, because one of the purposes of the law is the ease of obtaining business permits, which will facilitate investor attraction. This study provides empirical evidence in improving the capital structure, economic value added, firm value, and environmental performance of plantation companies listed on the Indonesian Stock Exchange after implementing Indonesian Act No.39 of 2014 concerning plantations. A total of 10 plantation companies listed on the Indonesian Stock Exchange from 2010-2019 were used as the sample, and the independent t-test was the analytical method employed. Subsequently, the research found an improvement after implementing Indonesian Act No.39 of 2014 concerning plantations. These results are expected to provide useful information and contributions for prospective investors of plantation companies, as well as assist in the formation of laws by the government.

A Pendampingan Penyusunan Laporan Keuangan Berdasarkan Standar Keuangan Entitas Mikro, Kecil dan Menengah Pada Bimbel D&D Brainy Center Sekayu Dian, Dian Ofasari; Meilansari, Selvita; Berlianti, Maulidia
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): 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.14642229

Abstrak Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi Bimbel D&D Brainy Center Sekayu dalam penyusunan laporan keuangan berdasarkan Standar Keuangan Entitas Mikro, Kecil, dan Menengah (EMKM). Bimbingan ini dilaksanakan dengan pendekatan partisipatif yang melibatkan manajemen dan staf keuangan Bimbel D&D Brainy Center dalam setiap tahap proses penyusunan laporan keuangan. Melalui kegiatan ini, diharapkan Bimbel D&D Brainy Center dapat menyusun laporan keuangan yang akurat, sesuai dengan standar akuntansi yang berlaku, dan dapat digunakan sebagai alat bantu dalam pengambilan keputusan manajemen serta meningkatkan transparansi dan akuntabilitas keuangan. Hasil dari pendampingan ini menunjukkan bahwa peserta memperoleh peningkatan pemahaman mengenai standar EMKM dan mampu menerapkannya dalam praktik penyusunan laporan keuangan mereka. Dengan demikian, kegiatan ini berkontribusi positif dalam meningkatkan kualitas laporan keuangan entitas mikro, kecil, dan menengah, khususnya di sektor pendidikan nonformal. Kata Kunci: Pendampingan, Laporan Keuangan, Standar Keuangan EMKM. Abstract: This community service activity aims to assist D&D Brainy Center Tutoring in Sekayu in preparing financial reports based on the Financial Standards for Micro, Small, and Medium Entities (EMKM). This guidance is carried out with a participatory approach involving the management and financial staff of D&D Brainy Center Tutoring in each stage of the financial report preparation process. Through this activity, it is expected that D&D Brainy Center Tutoring will be able to prepare accurate financial reports, in accordance with applicable accounting standards, and can be used as a tool in management decision-making as well as increasing financial transparency and accountability. The results of this assistance show that participants gained an increased understanding of EMKM standards and were able to apply them in their financial report preparation practices. Thus, this activity contributes positively to improving the quality of financial reports of micro, small, and medium entities, especially in the non-formal education sector. Keywords: Assistance, Financial Report, EMKM Financial Standards.

KAJIAN BAHASA TEKS IKLAN LOWONGAN KERJA BIDANG KEUANGAN DAN PEMAHAMAN MAHASISWA AKUNTANSI Wahyuni, Sri; Sari, Luciana Lidya; Putri, Eka; Tuti, Resti Ries; Berlianti, Maulidia
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 3 (2025): Volume 8 No. 3 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i3.52292

Penelitian terbaru menunjukkan adanya kesenjangan signifikan dalam pemahaman membaca teks spesifik disiplin ilmu di kalangan mahasiswa akuntansi, yang secara langsung berdampak pada keberhasilan akademik dan kesiapan profesional mereka. Lebih lanjut, meskipun fitur linguistik umum iklan telah dipelajari, analisis spesifik terhadap bahasa iklan lowongan kerja keuangan, khususnya dalam konteks Indonesia dan potensi implikasi gender di dalamnya masih terbatas. Studi ini bertujuan untuk (1) mengidentifikasi dan menganalisis fitur linguistik (kosakata, sintaksis, retorika, dan fungsi pragmatis) iklan lowongan kerja bidang keuangan di Indonesia, dan (2) menilai tingkat pemahaman teks-teks ini di kalangan mahasiswa akuntansi Politeknik Negeri Sriwijaya, serta mengeksplorasi faktor-faktor yang memengaruhi pemahaman mereka. Dengan menggunakan pendekatan metode campuran, penelitian ini akan menerapkan analisis wacana dan analisis pragmatis untuk iklan lowongan kerja, serta survei/tes kuantitatif untuk pemahaman mahasiswa, yang didasarkan pada Teori Skema. Hasil yang diharapkan mencakup tipologi komprehensif bahasa yang digunakan dalam iklan lowongan kerja keuangan, pemahaman tentang tantangan pemahaman umum yang dihadapi mahasiswa akuntansi, dan rekomendasi praktis untuk meningkatkan kejelasan iklan serta kurikulum pendidikan akuntansi guna meningkatkan literasi profesional.

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