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STRATEGI KEBERLANJUTAN USAHA MELALUI PENDAMPINGAN PENGELOLAAN KEUANGAN PADA USAHA MIKRO BU EDY BAKERY Meilan, Ria
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 3 No 1 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i1.7862

Abstract

The existence and sustainability of MSMEs cannot be separated from how these MSMEs manage their business. Financial management has now become a crucial problem for MSMEs. A micro business's existence is not only carried out by business actors but also requires support from parties who can contribute to assisting the micro business to be better and develop over time. The aim of this community service activity is as a form of implementing the tridharma of higher education to provide assistance to partners regarding financial management by compiling simple bookkeeping. Mitra's location is located in Kunir Lor Village, Lumajang Regency with the partner's business focus being in the processed food or bakery sector. Bu Edy Bakery's community service partners are limited in understanding financial management and presenting business financial reports. Socialization and assistance activities for financial management with simple bookkeeping are designed and arranged as the most feasible and easy to carry out, adapting to partners' business activities. Apart from that, the use of technology in the form of the Lamikro application is used to make it easier for partners to carry out accounting records. The benefits of this community service activity increase partners' understanding as business actors about the benefits of bookkeeping so that they can record every financial transaction that occurs so that they can separate business finances from personal finances.
The Concept of "Mental Accounting" as the Spirit of Personal Financial Management for Millennial Women Uli Nuha, Sukma; Meilan, Ria; Qoni’ah, Alfinatul
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1226

Abstract

The research objective seeks to examine the ethno-economic dimensions that encourage Millennial Women to form behavioral decisions in managing personal finances. The novelty in this research is describing and analyzing the concept of "Mental Accounting" in managing personal finances, thus creating financial independence for women in Indonesia and becoming a new color in accounting research. The ethno-economic method was chosen in the research with the aim of explaining the reality of the behavior of the millennial generation in managing personal finances. The results of the study found the meaning of the concept of "mental accounting" applied by Millennial Women in managing personal finances in accordance with the Ethno-Economic dimension, namely past financial expenditure, budgeting planning for future expenditure and financial behavioral decisions. The theoretical contribution to this research is to strengthen the concept of "Mental Accounting" and human capital theory. The practical contribution of this research can be used as a basis for forming a personal financial management model for millennial women in Indonesia.
Commercialization of Handicraft Products from Water Hyacinth in Aren Handicrafts Ifa, Khoirul; Meilan, Ria; Yulianti, Ani
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.1090

Abstract

The superior product of Aren Handicraft is a product made from water hyacinth which has not been commercialized in the market and is not well known by the public, therefore this product needs to carry out product commercialization with innovation and promotion. The objectives of this activity are: online promotional assistance through social media and e-commerce and product innovation assistance, through the creation of unique and attractive new products. The approach methods offered to solve partner problems consist of surveys, interviews, online promotion assistance, product innovation assistance, monitoring and evaluation. Based on the results of the PKM implementation, several informants said that the product was quite interesting because there were not many businesses that could make handicrafts made from water hyacinth. The business capital is IDR 5,000,000. The price of the product depends on the type of product, baskets of water hyacinth are priced at 55,000-65,000 while palcemates cost 24,000-30,000. The marketing area for water hyacinth products is the local area of Jember, namely the area around the sub-districts of Bangsalsari, Umbulsari, Balung, Puger and its surroundings. The scope of online marketing covers all regions of Indonesia. Promotion through online media such as Instagram, TikTok, website and marketplace Shopee, Bukalapak. The form of product innovation from Aren Handicraft varies from new product innovations such as tissue holders and several products to photo props and hampers.
CAN CORPORATE GOVERNANCE MEDIATE ENVIRONMENTAL AND SOCIAL IMPACTS ON FIRM VALUE? Meilan, Ria; Susanti, Alifi Tria; Sochib, Sochib
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.42

Abstract

Abstrak – Dapatkah Tata Kelola Korporasi Memediasi Dampak Lingkungan dan Sosial terhadap Nilai Perusahaan?Tujuan Utama – Penelitian ini berupaya menguji peran mediasi tata kelola korporasi dalam mempengaruhi akuntansi manajemen lingkungan dan pengungkapan berkelanjutan terhadap nilai perusahaan.Metode – Metode penelitian ini adalah regresi data panel. Sampel penelitian ini adalah laporan keuangan dan laporan keberlanjutan perusahaan pertambangan dan manufaktur periode tahun 2019-2023.Temuan Utama – Penelitian ini menemukan tata kelola korporasi belum mampu menjadi pemediasi. Temuan ini menandakan tata kelola korporasi masih belum diterapkan dengan baik. Temuan ini masih menjadi tantangan bagi perusahaan sebagai katalisator dalam mengintegrasikan strategi keberlanjutan ke dalam operasional dan pelaporan keuangan.Implikasi Teori dan Kebijakan – Teori stakeholder pada penelitian ini menekankan dengan memenuhi harapan pemangku kepentingan dapat membangun reputasi baik untuk mencapai keberlanjutan. Selain itu, penelitian ini merekomendasikan perusahaan untuk meningkatkan transparansi dan akuntabilitas dengan mengintegrasikan isu lingkungan dan sosial dalam laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan tata kelola korporasi sebagai variabel mediasi merupakan upaya baru dalam pencarian penentu kualitas laporan keuangan keberlanjutan. Abstract – Can Corporate Governance Mediate Environmental and Social Impacts on Firm Value?Main Purpose  – This study aims to examine the mediating role of corporate governance in influencing environmental management accounting and sustainable disclosure on firm value.Method – The research method used is panel data regression. The research sample comprises financial and sustainability reports from mining and manufacturing companies for 2019-2023.Main Findings – This study finds that corporate governance has not been able to become a mediating variable. This finding indicates that corporate governance is not being implemented effectively. This finding also remains a challenge for companies as a catalyst in integrating sustainability strategies into their operations and financial reporting.Theory and Practical Implications – The stakeholder theory emphasizes that meeting stakeholder expectations can build a good reputation. Furthermore, this study recommends that companies enhance transparency and accountability by incorporating environmental and social considerations into their financial reports.Novelty – This study introduces corporate governance as a mediating variable, representing a new approach in the search for determinants of the quality of sustainability financial reports.
Examining the Effects of Environmental Management Accounting and Social Disclosure on Firm Value Meilan, Ria; Susanti, Alifi Tria; Sochib, Sochib
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.684

Abstract

Abstract— Examining the connection between social responsibility disclosure and environmental management accounting in raising business value is the primary goal of this study. This study makes use of secondary data gathered from financial statements and sustainable reports in addition to the panel data method, which employs a common impact approach. Using a purposive sampling technique, 190 mining and manufacturing companies that regularly release annual financial statements and sustainable reports during the observation period are selected for the sample of mining and manufacturing companies for the 2019–2023 observation period. With Eviews analysis tools, quantitative data analysis methods are applied. The results of this investigation demonstrate that while social responsibility disclosure affects business value, environmental management accounting has no effect on it. The firm value is impacted by both independent variables at the same time, though. This demonstrates how dedicated the business is to sustainability through social and environmental values. Companies are voluntarily obligated to be socially and environmentally responsible, according to stakeholder theory and the notion of legitimacy, which are the theoretical implications of the study's findings. As stakeholders use information disclosure to evaluate the company's performance, it has also become an essential component of the business. Regulations pertaining to social responsibility and environmental management disclosure requirements can be improved by the government.
Optimizing the Arts and Culture of the Young Generation of Kandangan Village Nirmala, Luvitha Eka; Tias, Evi Wahyuning; Udin, Yus Safik; Salsabila, Qonitah; Meilan, Ria
IMPOWERMENT SOCIETY Vol 8 No 1 (2025): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v8i1.1435

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Kandangan Village, known for its rich cultural heritage, faces challenges in preserving traditions and fostering youth entrepreneurship. The Student Organization Capacity Strengthening Program (PPK Ormawa) was implemented to increase cultural awareness, develop cultural infrastructure, and empower the younger generation through arts-based businesses. The program includes traditional arts and entrepreneurship training, digital marketing promotion, and the establishment of the Tengger Brang Wetan Cultural Museum. The museum serves as an educational center and tourist attraction, showcasing local arts, crafts, and oral traditions. As a result, community participation in cultural activities increased, leading to the creation of youth-led businesses in handicrafts, culinary arts and cultural tourism. Digital platforms also helped increase public engagement and tourism. The findings highlight the importance of cultural preservation as an economic driver, demonstrating that participatory approaches can sustain local heritage while promoting economic growth in rural communities.
Scale up komersialisasi UKM abon melalui teknologi dan digital marketing Meilan, Ria; Kinanti, Kartika Ayu; Ekmarinda, Een Yualika
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27432

Abstract

Abstrak Penerapan teknologi dan digital marketing tepat guna memaksimalkan produksi dan pendapatan UMKM Abon untuk mencapai stabilitas keuangan jangka panjang dan kinerja berkelanjutan. Strategi pelaksanaan program pengabdian masyarakat ini meliputi pendekatan partisipatif dengan melibatkan pemilik UMKM Abon Bu Edy dalam setiap tahapan program. Pelatihan dan pendampingan yang intensif dengan menambah pengetahuan mendalam tentang manajemen teknologi dan analisis kinerja pemasaran digital serta penyusunan laporan laporan keuangan. Hasil kegiatan ini menunjukkan adanya peningkatan kualitas produk yang dihasilkan UMKM Abon Bu Edy melalui penerapan mesin spinner peniris minyak. Dalam hal pelatihan dan pendampingan digital marketing dan branding produk UMKM Abon Bu Edy telah memiliki akun media sosial dan e-commerce juga label kemasan produk sebagai media penjualan, promosi dan branding produk. Untuk pelatihan dan pendampingan penyusunan laporan keuangan mitra telah menggunakan aplikasi yang tersedia umum untuk pencatatan transaksi. Melalui upaya tersebut, UMKM Abon Bu Edy mampu mengembangkan dan meningkatkan kualitas produknya, memanfaatkan teknologi secara lebih efektif, serta membangun jaringan pelanggan di ranah digital. Kata kunci: digital marketing; branding produk; laporan keuangan UMKM; pelatihan dan pendampingan; abon Abstract The application of technology and digital marketing is appropriate to maximize the production and income of Abon MSMEs to achieve long-term financial stability and sustainable performance. The strategy for implementing this community service program includes a participatory approach by involving Abon Bu Edy MSME owners in every stage of the program. Intensive training and mentoring by adding in-depth knowledge of technology management and digital marketing performance analysis and preparation of financial reports. The results of this activity show an increase in the quality of products produced by Abon Bu Edy MSMEs by applying oil spinner draining machines. Regarding training and mentoring for digital marketing and branding of Abon Bu Edy MSME products, they already have social media and e-commerce accounts and product packaging labels as a medium for sales, promotion, and product branding. For training and mentoring in preparing financial reports, partners have used publicly available applications for recording transactions. Through these efforts, Abon Bu Edy MSMEs can develop and improve the quality of their products, utilize technology more effectively, and build customer networks in the digital environment. Keywords: digital marketing; product branding; MSME’s financial reports; training and mentoring; abon
Reaksi Harga Saham Dan Informasi Non Ekonomi Pada Perusahaan Transportasi dan Pariwisata di Indonesia Meilan, Ria; Juliasari, Deni; Wiyono, M Wimbo
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.6153

Abstract

Tujuan penelitian ini untuk mengukur kemungkinan adanya perbedaan Abnormal Return dan Trading Volume Activity pada harga saham Bursa Efek Indonesia sektor transportasi dan pariwisata sebelum dan sesudah penerapan kebijakan penghapusan PPKM. Pengambilan sampel dengan cara purposive sampling total 37 perusahaan sektor transportasi dan pariwisata terdaftar di Bursa Efek Indonesia. Analisis regresi dilakukan pada penelitian ini dengan pendekatan event study. Uji beda pada penelitian ini menggunakan uji statistic non parametrik Wilcoxon Signed Rank Tes dikarenakan ada sebaran data yang tidak berdistribusi normal. Temuan pada studi ini membuktikan tidak terdapat perbedaan secara signifikan antara abnormal return dan trading volume activity harga saham terhadap penghapusan kebijakan PPKM di Indonesia. Adapun tidak adanya perbedaan mengindikasikan bahwa pemulihan ekonomi di Indonesia sudah mulai bergerak secara perlahan sejak menurunnya kasus COVID 19 pada awal tahun 2022. Peristiwa ini menunjukkan jika kepercayaan investor kembali untuk menginvestasikan dana pada instrumen investasi saham pada perusahaan sektor transportasi dan pariwisata seiring dengan meningkatnya mobilitas walaupun penghapusan kebijakan PPKM belum diumumkan secara resmi.Kata kunci: Abnormal return; trading volume activity; harga saham. 
Quantitative Analysis of the Reaction Stock Price in Transportation and Tourist Companies Listed on Indonesia Stock Exchange Towards Elimination of Implementing on Community Activities Restrictions (PPKM) Meilan, Ria; Muttaqien, Fauzan; Nuha, Sukma Uli
OECONOMICUS Journal of Economics Vol. 8 No. 1 (2023): (December) edisi 15
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2023.8.1.1-6

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This study aims to analyze whether there were differences in Abnormal Return and Trading Volume Activity in the stock prices of the Indonesia Stock Exchange in the transportation and tourism sectors before and after the PPKM abolition policy. The sample in this study was by means of purposive sampling with a total of 22 companies from 22 total population of companies in the transportation and tourism sector which are listed on the Indonesia Stock Exchange. Regression analysis was carried out in this study with an event study approach. Hypothesis testing was carried out using the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results of the research test show that there is no significant difference in the abnormal return and trading volume activity of stock prices on the repeal of the PPKM policy in Indonesia. The implications of this study are expected to add references for future researchers in examining abnormal returns and trading volume activity in stock prices associated with events that were happening at that time. The novelty of this research lies in the events that became the basis of the research, namely before and after the policy of eliminating PPKM after the Covid 19 pandemic hit Indonesia.