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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal Research of Economics and Bussiness Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengabdian Masyarakat
Tika Handayani
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERANCANGAN SISTEM DATA PESANAN PELANGGAN BERBASIS MICROSOFT ACCESS PADA DEPOT KAYU DO'A IBU II Devi Napisah; Purwati Purwati; Tika Handayani
BESIRU : Jurnal Pengabdian Masyarakat Vol. 3 No. 6 (2026): BESIRU : Jurnal Pengabdian Masyarakat, Juni 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v3i6.2678

Abstract

Perkembangan teknologi informasi mendorong pelaku usaha untuk memanfaatkan sistem terkomputerisasi dalam pengelolaan data.  Depot Kayu Do’a Ibu II masih melakukan pencatatan data secara manual sehingga proses pengelolaan data belum berjalan secara optimal.  Kegiatan ini bertujuan untuk merancang sistem data pesanan pelanggan berbasis Microsoft Access guna memantu data secara lebih efektif.  Metode yang digunakan adalah Research and Development (R&D) dengan Teknik Analisis Data Business Process Management (BPM)/Bussiness Process Redesign (BPR) yang meliputi Analyze Existing Process, Redesign Process, Simulate or Prototype New Process, Implementation Process, serta Monitor and Evaluate.  Hasil kegiatan menunjukkan bahwa sistem yang dirancang mampu membantu proses pengelolaan data harga barang, data pelanggan, transaksi, dan laporan secara terkomputerisasi.  Sistem yang dihasilkan dapat mempercepat pencarian data, mempermudah penyusunan laporan, serta mengurangi risiko kesalahan pencatatan dibandingkan sistem manual yang digunakan sebelumnya.
Analisis Penilaian Persediaan Obat-obatan Berdasarkan SAK EMKM Pada Apotek Nanda Medika Sunanto; Kiki Wulan Dari; Dian Ofasari; Tika Handayani; Rahmawati Hasibuan
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1515

Abstract

This study aims to determine how the inventory of medicines is assessed using the MPKP cost formula (first entry first out) and the Weighted Average (Average) based on SAK EMKM at the Nanda Medika Pharmacy. Nanda Medika Pharmacy is a business activity that is engaged in trading various kinds of drugs. This research is a quantitative descriptive study, while the subject of this research is Nanda Medika Pharmacy, and the objects of this research are the inventory of Mexon, Dexsa, and Graze drugs. The types of data are primary data and secondary data. Data collection techniques in this study were in the form of observation, questionnaires and interviews. The type of data in the form of primary data and secondary data. The data analysis technique used is calculating drug inventory using the MPKP and Average methods based on SAK EMKM. The results of the analysis of the assessment of 3 types of drug inventory using the MPKP and Average cost formulas based on SAK EMKM at Nanda Medika Pharmacy are based on initial balance, purchase, and sales data. Based on the discussion, it was found that the assessment of drug materials at Nanda Medika Pharmacy had not yet carried out an inventory assessment using both the first-in-first-out (MPKP) method and the weighted average (Average) method and based on the results of the calculation of the cost of goods sold using the first-in-first-out (MPKP) method was lower than using the weighted average (Average) method. This will cause the profit generated from the calculation using the first-in-first-out (MPKP) method to produce a higher profit and ending balance than the weighted average (Average) calculation. Keywords: Inventory, first in first out method (MPKP), Moving Average, SAK EMKM
Peningkatan Efisiensi Administrasi Melalui Sistem Kearsipan Digital di Pesantren Al-Amalul Khair Palembang Yesita Astarina; Dwi Riana; Sunanto Sunanto; Tika Handayani; Faridatuljana Binti Mohd Noor
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4915

Abstract

Islamic boarding schools often face administrative inefficiencies due to the use of manual archiving systems, leading to difficulties in document retrieval and high risks of data loss. This community service program aims to improve efficiency by implementing a Microsoft Access-based digital archiving system at Al-Amalul Khair Islamic Boarding School in Palembang. The method applied is Participatory Action Research, which includes needs analysis, system design, hands-on training, and evaluation. The results show a significant increase in efficiency, with document retrieval time reduced from 30 minutes to under 2 minutes. The digital capacity of administrative staff has also increased, as demonstrated by the enhanced knowledge and skills of the administrative staff, who are now able to operate the Microsoft Access-based digital archiving application. This program has successfully created an applicable system, complete with a user guide and copyright protection. Therefore, the implementation of the digital archiving system has proven to be a strategic solution in strengthening the administrative governance of the pesantren in the modern era.
GREEN ACCOUNTING AND SUSTAINABILITY REPORTING: ASSESSING CORPORATE ENVIRONMENTAL DISCLOSURE PRACTICES Ari Purwanti; Dwiyanjana Santyo Nugroho; Suratman Suratman; Rumia Simanullang; Tika Handayani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2g9g0n78

Abstract

This study examines corporate environmental disclosure practices within the framework of green accounting and sustainability reporting. Using a qualitative literature review approach, the study analyzes relevant academic publications, reports, and established frameworks to evaluate how companies integrate environmental considerations into accounting systems and communicate them to stakeholders. The findings indicate that green accounting supports more informed decision-making by incorporating environmental costs into financial analysis, thereby enhancing resource efficiency and long-term sustainability. Sustainability reporting, particularly through frameworks such as the Global Reporting Initiative (GRI), has improved transparency and comparability of corporate environmental information. However, significant variations remain in the quality, consistency, and credibility of disclosures. The study also finds that environmental disclosure is influenced by factors such as firm size, profitability, industry type, regulatory pressure, and stakeholder expectations. Despite these drivers, a gap persists between actual environmental performance and reported information, with some firms engaging in symbolic reporting or greenwashing. Additionally, challenges such as lack of standardization, weak regulatory enforcement, and limited expertise hinder effective implementation. Overall, the study concludes that stronger regulations and standardized reporting practices are necessary to enhance the reliability and usefulness of corporate environmental disclosures.
Co-Authors Ari Purwanti Devi Napisah Dian Ofasari Dwi Riana Dwiyanjana Santyo Nugroho Faridatuljana Binti Mohd Noor Kiki Wulan Dari Purwati Purwati Rahmawati Hasibuan Rumia Simanullang Sunanto Sunanto Sunanto Suratman Suratman Yesita Astarina