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All Journal Majalah Ilmiah Bijak Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Business, Law, and Education AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Wahidhani, Eha Hasni
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTANSI LINGKUNGAN PADA UKM DI KOTA DAN KABUPATEN BOGOR Susanto, Heri; Wahidhani, Eha Hasni; Mutmainah, Isbandriyati; Yulia, Iis Anisa; Marnilin, Feni; Maad, Faizal
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.874 KB) | DOI: 10.31938/jai.v1i1.396

Abstract

Abstract Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada  UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.
Pengaruh Modal Kerja Dan Produktivitas Terhadap Profitabilitas Di Masa Pandemi Covid-19: Studi Kasus Pelaku UMKM di Kota Bogor Wahidhani, Eha Hasni; Fitrianti, Dewi
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1573

Abstract

This study aims to build a decision-making model on the amount of working capital needed to increase business productivity so that it will ultimately increase sales turnover. It is expected that if the sales turnover increases, the company's profit will also increase. Working capital and work productivity of MSMEs as variables that affect the profitability or operating income. While the object of research used is MSME actors in the city of Bogor. This type of associative/correlative descriptive research. Arikunto (2006) states that correlative research is research that aims to find whether or not there is a relationship, how close the relationship is, and whether or not the relationship is meaningful. The population in this study are MSME actors spread across the city of Bogor. In this study, multiple linear regression analysis was not performed manually, but by using IBM SPSS Statistics Version 22. The results showed that there was a significant effect of working capital and productivity either partially or simultaneously or simultaneously on profitability. Keywords: Working capital, productivity, and profitability
Pelatihan Literasi Digital Bagi Guru di Pondok Pesantren Al-Marjan Mulabaru Lebak Banten Mutmainah, Isbandriyati; Yulia, Iis Anisa; Susanto, Heri; Rumna; Pranamulia, Agus; Fitrianti, Dewi; Putra, Mulyana Gustira; Arifien, Yunus; Maad, Faizal; Fitriani, Anna; Solihin, Lalu; Marnilin, Feni; Sukayat, Harmoko; Widjaja, Ichwan Rachmanu; Wahidhani, Eha Hasni; Rusman, Hedar; Irawan, Rahmat; Mahfudi, Ahmad Zaid
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.411

Abstract

Islamic boarding schools as Islamic educational institutions in Indonesia have an important role in producing a young generation with noble character, religious knowledge and ready to face the challenges of the times. Islamic boarding schools must quickly respond positively and adapt to changes that occur. Islamic boarding schools as educational institutions currently need to prepare teachers who are competent in accordance with the needs of the times. Digital literacy is one of the competencies that is quite important in meeting the knowledge needs of students.  Digital literacy training is carried out to prepare teachers who are in line with educational needs in the era of industrial revolution 4.0 but cannot be separated from the teachings of the Islamic religion. With good digital literacy, teachers at Islamic boarding schools can access wider and more up-to-date information, increase the effectiveness of teaching and learning, and utilize digital media for learning activities, da'wah and spreading Islamic values. Therefore, digital literacy training is needed for teachers at the Al-Marjan Mulabaru Islamic Boarding School, Lebak Banten. The aim of this community service activity is to increase the knowledge and skills capacity of teachers at the Al-Marjan Mulabaru Islamic Boarding School in Lebak Banten regarding digital literacy. The result of this activity is that teachers at the Al-Marjan Mulabaru Islamic Boarding School in Lebak Banten are able to understand digital literacy and show that teachers are able to have basic skills in using computers and the internet. The success of this training shows that teachers have high interest in digital literacy in Islamic boarding schools.
Financial Performance Assessment of A Bank: An Analysis of Financial Ratio at PT Bank Pembangunan Daerah Papua Period 2018-2022 Murib, Pendison; Susanto, Heri; Wahidhani, Eha Hasni
Majalah Ilmiah Bijak Vol. 21 No. 2: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i2.4454

Abstract

This research aims to analyze financial ratios to assess the financial performance of PT Pembangunan Daerah Papua for the 2018-2022 period. The research method is quantitative analysis with liquidity ratios, solvency ratios and profitability ratios, with the data used in this research being secondary data obtained from the company's official website. The results of this research reveal that the liquidity ratio results do not meet financial performance standards, while the company's solvency ratio and profitability ratio meet standards, although overall financial performance is still below the banking industry average.
The Effect of Working Capital Management, Operational Efficiency, and Profitability on Financial Sustainability of SMEs Rahmiyati, Nekky; Wahidhani, Eha Hasni; Fitrianingsih, Dwi; Rachmawati, Titiek
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.918

Abstract

This study examines the effects of working capital management (WCM), operational efficiency (OE), and profitability on the financial sustainability (FS) of small and medium-sized enterprises (SMEs). Utilizing quantitative analysis and data collected from a diverse sample of SMEs, the research highlights the significant relationships between these variables. The results indicate that effective WCM and enhanced OE positively influence profitability, which, in turn, plays a crucial mediating role in promoting financial sustainability. This study contributes to the existing literature by demonstrating how integrated management strategies that prioritize working capital practices and operational improvements can enhance the financial health of SMEs. The findings provide practical implications for SME owners and managers, suggesting that a focus on these critical factors is essential for achieving long-term financial viability. Future research directions are proposed to explore sector-specific impacts and longitudinal effects on financial sustainability.
The Influence of CSR and Profitability On Value Companies with GCG As A Moderating Variable Afifah, Dea Agnes; Mutmainah, Isbandriyati; Wahidhani, Eha Hasni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2042

Abstract

The purpose of this research is to analyze the influence of CSR (Corporate Social Responsibility) and profitability on firm value with GCG (Good Corporate Governance) as a moderating variable in the Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange (BEI) in the year 2022. The population in this study consists of Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange during the 2022 period. The sample size for this study is 30 companies. The sampling method employed is purposive sampling, and hypothesis testing is conducted using Moderated Regression Analysis. The results of this research indicate that CSR has a significant impact on firm value, profitability has a significant impact on firm value, and GCG can moderate the influence of CSR and profitability on firm value. Keywords: CSR, Profitability, Firm Value, GCG
Cost Efficiency Analysis of Purchasing Imported Elevators Through Customs Clearance Services at PT Marico Gria Jakarta Lestari, Niken; Hadi, Wartoyo; Wahidhani, Eha Hasni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2043

Abstract

The research was conducted at PT Marico Gria, a company in Jakarta that sells elevators. This research aims to determine the cost efficiency of import purchases through customs clearance and self-management services. Data was collected through interviews, documentation, and literature studies to then be analyzed using a qualitative descriptive method by calculating the amount of relevant costs that have occurred or will come. Efficiency is calculated based on assumptions seen from the company's purchasing potential. The results showed that the calculation of the cost of purchasing imports in one purchase through customs clearance services was greater, namely, IDR 8,550,000, while self-management was IDR 5,000,000. So the company's import purchases in 10 times the purchase per year In the next 5 years the company gets an efficiency of IDR 147,500,000, - if the company carries out customs clearance with self-management. Keyword: Cost efficiency, Import Purchases, Customs Clearance, Self-Management
Edukasi Literasi Keuangan bagi Santri di Pesantren Al-Marjan Mulabaru Lebak Banten Yulia, Iis Anisa; Mutmainah, Isbandriyati; Susanto, Heri; Dewi Fitrianti; Rumna, Rumna; Pranamulia, Agus; Putra, Mulyana Gustira; Fitriani, Anna; Arifien, Yunus; Solihin, Lalu; Maad, Faizal; Marnilin, Feni; Rusman, Hedar; Wahidhani, Eha Hasni; Widjaja, Ichwan Rachmanu; Sukayat, Harmoko; Irawan, Rahmat; Mahfudi, Ahmad Zaid; anisa yulia, iis
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): DECEMBER 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.672

Abstract

The Community Service Program (PkM) was implemented at Al-Marjan Mulabaru Islamic Boarding School, Lebak, Banten, to strengthen students’ financial literacy. Key challenges identified include low baseline financial knowledge, limited access to financing for pesantren-based enterprises, and insufficient infrastructure and technology (notably internet access and fintech tools) to support financial information and services. The program involved needs assessment, material development, face-to-face training, discussion, and evaluation using pre- and post-tests. Results show an increase in understanding from 43% (pre-test) to 92% (post-test), a gain of 49 percentage points. These findings indicate that the training content and delivery were effective in improving basic skills in budgeting and money management. Participants were highly engaged during the sessions, reflected in active discussions and question-and-answer activities.
Co-Authors Afifah, Dea Agnes Anisa Yulia, Iis Anna Fitriani Dewi Fitrianti Faizal Maad Fitrianingsih, Dwi Hadi, Wartoyo Heri Susanto Isbandriyati Mutmainah Mahfudi, Ahmad Zaid Marnilin, Feni Murib, Pendison Nekky Rahmiyati Niken Lestari, Niken Pranamulia, Agus Putra, Mulyana Gustira Rahmat Irawan Rumna Rumna, Rumna Rusman, Hedar Solihin, Lalu Sukayat, Harmoko Titiek Rachmawati Widjaja, Ichwan Rachmanu Yulia, Iis Anisa Yunus Arifien