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All Journal EconBank : Journal Economics and Banking Jurnal Pengabdian Kepada Masyarakat (Mediteg) Quantitative Economics and Management Studies Shafin: Sharia Finance and Accounting Journal KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Equivalent : Journal of Economic, Accounting and Management
Bandi, Maulida Hirdianti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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PERHITUNGAN BIAYA PROMOSI PADA UMKM DI DESA KUNYIT KABUPATEN TANAH LAUT Bandi, Maulida Hirdianti; Mufrida; Amelia, Noor
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 6 No. 2 (2021): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v6i2.251

Abstract

The existence of UMKM cannot be eliminated from this nation's society because their existence is very beneficial in terms of distributing people's income. In carrying out its activities, marketing or promotional activities in a company have an important role, such as efforts to achieve the expected product sales targets. UMKM in Kunyit Village, Tanah Laut Regency as partners who collaborate in Community Service activities related to calculating promotional costs using the counseling method. During the implementation, there was a presentation of material regarding calculating promotional costs and continued with discussions and questions and answers with service participants. It is hoped that the results of this service will provide insight and improve the quality of human resources, especially regarding the calculation of promotional costs for UMKM in Kunyit Village.
PENGENALAN LITERASI KEUANGAN UNTUK MENINGKATKAN DAYA SAING PEMUDA KARANG TARUNA DESA TAJAU PECAH Bandi, Maulida Hirdianti; Karolina, Karolina; Abdillah, M. Riduan
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 6 No. 1 (2021): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v6i1.252

Abstract

Improving financial literacy is an urgent need in building a society that is economically strong, independent and stable. Effective financial literacy education and programs can help individuals, especially youth, understand and manage their finances better and improve overall financial well-being. The community service carried out by the Politeknik Negeri Tanah Laut Accounting Study Program is an event to help the young people of Tajau Pecah village understand financial literacy. This service is expected to be carried out regularly and can be carried out for longer, namely in several meetings, both socialization and other training so that there is more focus in the training. This activity is also expected to improve the quality of human resources, especially in Tanah Laut Regency.
PENINGKATAN EKONOMI MANDIRI DAN KREATIF MELALUI SOSIALISASI STRATEGI PENINGKATAN LABA BAGI UMKM KABUPATEN TANAH LAUT Bandi, Maulida Hirdianti; Hayatie, Marliza Noor; Machfiroh, Ines Saraswati; Karolina, Karolina
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 7 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i1.253

Abstract

Community Service Activities (PkM) is one of the Tri Dharma of Higher Education apart from education, teaching and research. The implementation of community service at the Tanah Laut State Polytechnic Accounting Study Program is to provide knowledge regarding Increasing the Independent and Creative Economy through the Socialization of Profit Increasing Strategies for Bangkit Indonesian MSMEs in Tanah Laut Regency. This activity was carried out in the Integrated Lecture Building Hall of the Tanah Laut State Polytechnic. There were 17 participants who took part in this event consisting of members of the community. The implementation of this activity involved 4 students, 4 lecturers and 5 students. Activities have been carried out by delivering material regarding Increasing the Independent and Creative Economy through the Socialization of Profit Increasing Strategies for Bangkit Indonesian MSMEs, Tanah Laut Regency.
Pelatihan Penyusunan Laporan Keuangan Nirlaba Pada Yayasan Kaki Kota Banjarmasin Berdasarkan Psak No.45 Bandi, Maulida Hirdianti; Putriana, Astia; Anjaswari, Gati; Hayatie, Marliza Noor; Ghalih, Muhammad
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 7 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i2.260

Abstract

A non-profit organization or non-profit organization is an organization whose main goal is to support an issue or matter in attracting public attention for a non-commercial purpose, without any attention to profit-making matters. Nonprofit organizations include churches, public schools, public charities, public hospitals and clinics, political organizations, legal aid organizations, volunteer service organizations, labor unions, professional associations, research institutes, museums, and some government agencies. The Foot Foundation of Banjarmasin City as a partner that collaborates in Community Service activities related to the preparation of non-profit financial reports based on PSAK No. 45 with training methods. In its implementation, there is a presentation of material regarding the preparation of non-profit financial reports based on PSAK No. 45 and continued with discussions and questions and answers with service participants. The results of this service are expected to provide insight and improve the quality of human resources, especially regarding the preparation of non-profit financial reports based on PSAK No. 45.
Pelatihan Penyusunan Laporan Keuangan Bagi Pengelola Keuangan di CV. Bagus Berataan Konsultan (Consultant - Architect - Engineer) Hidhayati, Annisa Tri; Nadiar, Rahmi; Alfikri, Rahmatullah; Bandi, Maulida Hirdianti; Sinaga, Ananda Sabrida Tora Boru
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 9 No. 2 (2024): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v9i2.296

Abstract

Pengelolaan keuangan yang baik merupakan elemen penting dalam mendukung keberlanjutan dan pengembangan usaha. CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer), Kota Banjarbaru, yang bergerak di bidang konsultasi arsitektur dan teknik, menghadapi tantangan dalam menyusun laporan keuangan secara sistematis dan sesuai dengan standar akuntansi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola keuangan di CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer) Kota Banjarbaru melalui pelatihan penyusunan laporan keuangan. Metode yang digunakan meliputi observasi awal dan pelatihan. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan yang terstruktur, dibuktikan dari hasil kuesioner bahwa 50% peserta menjawab sangat memahami dan 50% peserta lainnya menjawab memahami cara menyusun laporan keuangan. Selain itu, peserta juga memperoleh wawasan mengenai pentingnya dokumentasi keuangan yang akurat untuk mendukung pengambilan keputusan strategis. Dengan demikian, pelatihan ini memberikan kontribusi positif dalam meningkatkan profesionalitas pengelolaan keuangan di CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer), Kota Banjarbaru.
Analisis Perlakuan Aset Tetap PSAP No. 07 Tahun 2010 di Kantor Desa Sumber Makmur Fatimah, Nor Siti; Bandi, Maulida Hirdianti; Nurmalina, Radna
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2s.780

Abstract

Abstract : This study aims to analyze the treatment of fixed assets in accordance with Government Accounting Standards Statement No. 07 of 2010 concerning assets at Sumber Makmur Village Office, Takisung District. This research was conducted to see the suitability of the application of Government Accounting Standard No. 07 of 2010 in the implementation of village fixed asset management for Fixed Asset Recognition, Measurement, Subsequent Measurement at Initial Valuation, and Recognition of Fixed Assets. The analysis method used is descriptive qualitative. The data used in this study are the Inventory Report (LHI) and the Village Asset Inventory Book for 2021, 2022, and 2023. Data collection techniques are collected through literature study, interviews, and documentation. The results showed that the treatment of PSAP No. 07 of 2010 at Sumber Makmur Village Office was not maximized in its implementation due to a lack of understanding of these accounting standards and difficulties in integrated fixed asset management. So that there is still recognition of assets that are not appropriate, have not depreciated assets, journalized assets after they are obtained, and has not present fixed assets owned in the Village Property Report or Balance Sheet. Abstrak : Penelitian ini bertujuan untuk menganalisis perlakuan aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah No. 07 Tahun 2010 tentang aset pada Kantor Desa Sumber Makmur Kecamatan Takisung. Penelitian ini dilakukan untuk melihat kesesuaian penerapan Standar Akuntansi Pemerintah No. 07 Tahun 2010 dalam pelaksanaan pengelolaan aset tetap desa untuk Pengakuan, Pengukuran, Pengukuran Selanjutnya pada Penilaian Awal, dan Pengakuan Aset Tetap. Metode analisis yang digunakan adalah deskriptif kualitatif. Data yang digunakan dalam penelitian ini adalah Laporan Inventaris (LHI) dan Buku Inventaris Aset Desa tahun 2021, 2022, dan 2023. Teknik pengumpulan data dilakukan melalui studi pustaka, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perlakuan PSAP No. 07 Tahun 2010 di Kantor Desa Sumber Makmur belum maksimal dalam pelaksanaannya karena kurangnya pemahaman terhadap standar akuntansi tersebut dan kesulitan dalam pengelolaan aset tetap secara terpadu. Sehingga masih terdapat pengakuan aset yang tidak sesuai, belum melakukan penyusutan aset, menjurnal aset setelah diperoleh, dan belum menyajikan aset tetap yang dimiliki dalam Laporan Harta Desa atau Neraca.. 
ANALISIS KEBANGKRUTAN MENGGUNAKAN METODE SPRINGATE (STUDI KASUS PADA PT. GARUDA INDONESIA, Tbk TAHUN 2018-2020) Bandi, Maulida Hirdianti; Nurmalina, Radna; Hayatie, Marliza Noor
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.286

Abstract

Bankruptcy is a condition of a company that is unable to pay its debts or also a condition that initially the company can operate and then fails in managing its business. Bankruptcy is a condition when a company experiences insufficient funds to run its business. The purpose of this study was to determine the factors that led to bankruptcy at PT. Garuda Indonesia. This study uses the Springate method with the bankruptcy formula. Based on the results of this study, it shows that the company has the potential to go bankrupt because in 2018-2020 its current assets are quite low so that the company does not have the ability to pay its debts. Companies need to take firm, straightforward and appropriate action to address efficiency in operating costs. Then, an inappropriate business strategy is also a factor that causes losses and also human resources who have a poor vision and mission of the company
OPTIMALISASI KINERJA ACCOUNT REPRESENTATIVE: TINJAUAN LITERATUR TERHADAP FAKTOR INDIVIDU DAN ORGANISASI Hidhayati, Annisa Tri; Bandi, Maulida Hirdianti; Alfikri, Rahmatullah; Arini, Rizky Mega
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2064

Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi kinerja Account Representative (AR) dalam administrasi perpajakan menggunakan metode Systematic Literature Review (SLR) dan sintesis naratif. Hasil kajian menunjukkan bahwa kompetensi, pelatihan, dan motivasi berpengaruh signifikan terhadap kinerja AR. Gaya kepemimpinan memberikan dampak yang beragam tergantung pada konteks organisasi, sementara lingkungan kerja dan beban kerja turut memengaruhi keseimbangan work-life balance serta kepuasan kerja. Modernisasi administrasi pajak dapat meningkatkan motivasi AR, tetapi kompensasi finansial tidak selalu berdampak signifikan terhadap kinerja mereka. Oleh karena itu, peningkatan kinerja AR harus dilakukan melalui strategi holistik yang mencakup pengembangan SDM, kebijakan organisasi yang mendukung, serta kesejahteraan karyawan. Kata kunci: account representative, kinerja, administrasi perpajakan, systematic literature review, sintesis naratif
The Influence of Perception of Usefulness and Perception of Ease on The Intention of Using QRIS by Accounting Students of Politeknik Negeri Tanah Laut Pertiwi, Fidia Ramadhani Putri; Suasri, Eni; Suwarno, Try Edi; Bandi, Maulida Hirdianti
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4040

Abstract

This study aims to analyze the effect of perception of usefulness and perception of ease of use on the intention to use QRIS by Accounting students of Politeknik Negeri Tanah Laut. Using multiple linear regression method, this study involved 318 students as respondents. The results showed that perception of usefulness had a significant effect on the intention to use QRIS (p < 0.05), while perception of ease also showed a significant effect. Simultaneously, these two variables contributed 47.3% to the intention to use QRIS. This finding indicates the importance of increasing awareness of the benefits and ease of use of QRIS to encourage the adoption of digital payment systems among students. This study is expected to be a reference for policy development and further research on digital payment technology.
Pengaruh SIA Terhadap Kualitas Laporan Keuangan Desa Dengan Kompetensi SDM Sebagai Mediasi di Kabupaten Tanah Laut Bandi, Maulida Hirdianti; Fitriyani, Yuli; Amelia, Noor
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i2.19131

Abstract

This research was conducted with the aim of analyzing and testing the influence of accounting information systems on the quality of village financial reports with human resource competency as mediation. The method and analysis used in this research is a quantitative descriptive method by distributing questionnaires and processing them using SmartPLS version 3 software. The data collection technique in this research uses a questionnaire technique, namely data collection is carried out by giving a set of questions or written statements to the respondent, namely the village financial treasurer. . The population in this study is the village government in 6 sub-districts in Tanah Laut Regency, totaling 75 villages consisting of 9 villages in Bajuin District, 20 villages in Pelaihari District, 14 villages in Bati-Bati District, 11 villages in Kurau District, 9 villages in Tambang Lagi sub-district and 12 villages in Takisung sub-district, and also using documentation techniques taken from archives owned by the village government or other respondents who are considered capable of providing significant data regarding the research object. The research results obtained are that the Accounting Information System (X) has a significant effect on the Quality of Village Financial Reports (Y) through HR Competency (Z), this can be explained by the use of IT in making it, not necessarily the final solution to the quality of regional financial reports, but it must be followed by HR competencies that will benefit from IT.
Co-Authors Alfikri, Rahmatullah Amelia, Noor Anjaswari, Gati Annisa Tri Hidhayati Astia Putriana, Astia Fatimah, Nor Siti Ghalih, Muhammad Hayatie, Marliza Noor Karolina, Karolina M.Riduan Abdillah Machfiroh, Ines Saraswati Mufrida Noor Amelia Nurmalina, Radna Pertiwi, Fidia Ramadhani Putri Rahmi Nadiar Rizky Mega Arini Sinaga, Ananda Sabrida Tora Br Suwarno, Try Edi Yuli Fitriyani