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All Journal Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kompetitif Research in Accounting Journal
Nuraini Nuraini
INSTITUT AZ ZUHRA
Economics, Econometrics & Finance Education Social Sciences Other

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Pendampingan Penyusunan Harga Pokok Penjualan (HPP) guna Meningkatkan Profitabilitas dan Persaingan Pasar pada UMKM Desa Pandau Jaya Nisa Alqorni; Nadia Triwahyuni; Desiyanti Rifayani; Nuraini Nuraini; Rinto Rahmad; Gazian Hazazi Nubli
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Jurnal Pengabdian Kompetitif (JPK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2887

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, namun sering kali menghadapi kendala dalam pencatatan keuangan, khususnya penentuan Harga Pokok Penjualan (HPP). Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM di Desa Pandau Jaya, Kecamatan Siak Hulu, dalam menyusun HPP secara akurat guna mendongkrak profitabilitas dan daya saing pasar. Metode pelaksanaan yang digunakan adalah sosialisasi edukatif, pemaparan materi, simulasi perhitungan mandiri, serta sesi diskusi interaktif. Hasil pengabdian menunjukkan peningkatan kesadaran dan kemampuan teknis peserta dalam mengidentifikasi komponen biaya produksi (biaya bahan baku, tenaga kerja langsung, dan overhead pabrik). Melalui pendampingan ini, pelaku usaha berhasil menggeser paradigma dari estimasi harga berbasis intuisi menjadi kalkulasi berbasis data akuntansi formal. Keberlanjutan program ini diharapkan dapat memperkuat manajemen keuangan internal UMKM demi pertumbuhan bisnis yang sehat
Determinants of Bank Performance: Evidence from Non-Performing Loans (NPL), Net Interest Margin (NIM), Allowance for Impairment Losses (AIL), and Deferred Tax Expense Rimet Rimet; Nuraini Nuraini; Ramadahniel Islami; Arfah Piliang
Research in Accounting Journal (RAJ) Vol. 7 No. 1 (2026): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/knedkk95

Abstract

This study investigates the impact of Non-Performing Loans (NPL), Net Interest Margin (NIM), Allowance for Impairment Losses (AIL), and Deferred Tax Expense on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) over the period 2021–2023. Employing a quantitative approach with panel data regression and purposive sampling, 24 banks yielding 72 observations were estimated via the Random Effect Model (REM). Results reveal that NPL exerts a significant negative effect on financial performance, whereas AIL and Deferred Tax Expense demonstrate significant positive effects. NIM, however, shows no significant influence. The model accounts for 24% of the variance in financial performance, suggesting that credit risk management and tax-related accounting components are critical determinants of bank profitability in emerging markets.
Sosialisasi Pengenalan dan Pencatatan Akuntansi pada Kelompok Tani Kelurahan Maharatu Nuraini Nuraini; Desiyanti Rifayani; Nadia Triwahyuni; Nisa Alqorni
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v6i1.5762

Abstract

This community service activity aimed to enhance the knowledge and skills of members of the Maharatu Urban Farmer Group in Pekanbaru regarding basic financial recording and bookkeeping. The method employed was a socialization and counseling approach to introduce the importance of simple financial documentation. A total of 25 participants, all members of the farmer group, took part in the activity. The results indicate that the participants gained a clear understanding of basic accounting principles and the practice of simple bookkeeping. Furthermore, they recognized the importance of separating household finances from agricultural business finances, which is crucial for better financial management in farming operations.
Co-Authors Arfah Piliang Desiyanti Rifayani Gazian Hazazi Nubli Nadia Triwahyuni Nisa Alqorni Ramadahniel Islami Rimet, Rimet Rinto Rahmad