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All Journal Jurnal Informatika Kaputama (JIK) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Pengabdian Teratai Jurnal Pengabdian Mandiri Basic and Applied Accounting Research Journal International Journal of Community Engagement and Development
Sri Kurnia
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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FINANCIAL ANALYSIS OF PT PELAYARAN NASIONAL SRIANDALAS INDAH MURNI: COMMON SIZE & PROFITABILITY RATIOS Alamsyahbana, Muhammad Isa; Wiwin Vartina; Ranti Utami; Sri Kurnia; Juliani Sari Siregar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1072

Abstract

This study analyzes the financial performance of PT Pelayaran Nasional Sriandalas Indah Murni-Kota Tanjungpinang using the common size method and financial ratios. Data was collected through documentation and literature study. The common size analysis results show an increase in capital and a decrease in debt for 2019-2020 and 2020-2021. The income statement for 2019-2020 indicates improved performance with reduced costs and increased profits, whereas 2020-2021 shows a decline in performance due to increased costs and decreased profits. Financial ratio analysis for 2019-2021 reveals a significant amount of unproductive working capital in cash and receivables, resulting in suboptimal asset funding. The high equity guarantee comes from long-term liabilities. In conclusion, financial performance improved in the balance sheets for 2019-2020 and 2020-2021 but declined in the income statement for 2020-2021. The financial ratios indicate unproductive working capital and high equity guarantees from long-term liabilities
PERFORMANCE OF SHARI’A BANKING IN INDONESIA BEFORE AND DURING THE COVID 19 PANDEMIC: ISLAMICITY PERFORMANCE INDEX APPROACH Masyitah As Sahara; Charly Marlinda; Sri Kurnia; Rachmad Chartady
International Journal of Social Science Vol. 3 No. 4: December 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i4.7165

Abstract

This research aims to determine the performance of Islamic banks using the Islamicity Performance Index approach before and during the Covid-19 pandemic. The method used in this research is a quantitative descriptive method. The object of this research is all sharia commercial banks in Indonesia. The data for this research comes from the financial reports of Islamic commercial banks for the period 2018 - 2021. The research results show that in the profit sharing ratio before and during the pandemic, only Bank Muamalat Indonesia received a fairly good title with a percentage below 30%. The results of the zakat performance ratio show that all banks still have a bad reputation in pandemic conditions and during the pandemic. For equitable distribution ratio, only Bank Jabar Banten Syariah received a fairly good title from qard and donations, and from the labor load of Bank Muamalat, Aceh Syariah and Bukopin Syariah which was able to survive with IPI standards, while in terms of net profit only Bank Mega Syariah was able to survived the pandemic with a percentage of more than 35%. For Islamic investment vs non-Islamic investment, the entire sample of Islamic commercial banks received a very good rating. And for Islamic income vs non-Islamic income, all banks in the sample received a very good title
Service Learning Program In Giant Bee, Malaka-Malaysia Sri Kurnia; Imran Ilyas; Tubel Agusven; Luqman Hakim; Ruwaida Ruwaida; Alex Zami 
International Journal of Community Engagement and Development Vol. 2 No. 1 (2024): February : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v2i1.14

Abstract

Giant Bee Gallery is one of the galleries that can be visited by tourists in Malacca, Malaysia. Giant Bee was founded in 1978 by Mr Ong Kang Peng. The aim of establishing the Giant Bee Gallery is that apart from selling various types of honey, the Giant Bee Gallery also aims to spread knowledge to visitors about bees and their habitat. This service activity was carried out on October 31 2023 and was attended by a service team of 14 students along with 2 accompanying lecturers. The method of implementing this service activity is carried out through several stages, namely initial and preparatory activities, implementation of activities, and evaluation of activities. The result of this service activity is that the service team was able to learn a lot about bees and beekeeping and buy several delicious and healthy honey products. The types of honey in Giant Bee consist of royal jelly, propolis, bee venom honey, pupa, pollen, bee's wax, trigona honey, super honey, apple vinegar honey. Each of the 9 honeys has its own benefits.
CARA PRAKTIS MENCATAT PEMBUKUAN UNTUK PEMILIK UMKM DI DESA LANCANG KUNING Sri Kurnia; Nurfitri Zulaika; Masyitah As Sahara; Aulia Dewi Gizta; Vanisa Meifari
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 7: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi, menyediakan lapangan pekerjaan, dan meningkatkan kesejahteraan masyarakat. Di Indonesia, UMKM memberikan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan menjadi pilar ekonomi di banyak komunitas. Namun, salah satu tantangan utama yang dihadapi UMKM adalah manajemen keuangan yang kurang optimal, dengan banyak pemilik UMKM belum menerapkan sistem pencatatan pembukuan yang baik. Di Desa Lancang Kuning, Kabupaten Bintan, UMKM sangat signifikan karena mayoritas penduduk bergantung pada sektor pertanian dan UMKM sebagai mata pencaharian utama. Masalah utama di Desa Lancang Kuning adalah terkait pembukuan keuangan di UMKM, dimana laporan keuangan harus dimiliki untuk mengetahui aliran kas masuk/keluar dan keuntungan setiap bulannya. Untuk menyelesaikan ini, tim melakukan program penyuluhan dan pendampingan pembukuan sederhana menggunakan buku kas. Metodologinya melibatkan penyuluhan tentang pentingnya penyusunan laporan keuangan, praktek pembukuan sederhana dengan contoh pencatatan transaksi, dan pendampingan untuk mengidentifikasi hambatan dan memberikan solusi. Hasil dari program ini adalah meningkatkan kemampuan pelaku UMKM dalam mengelola keuangan mereka dengan cara mengetahui aliran uang masuk dan keluar dari usaha mereka. Dengan memahami pentingnya pembukuan dan menerapkan metode yang tepat, diharapkan UMKM dapat meningkatkan efisiensi, transparansi, dan profitabilitas bisnis mereka.
PELATIHAN PENTINGNYA KEAMANAN DATA DAN INFORMASI DI ERA DIGITAL PADA MAJELIS TA’LIM SA’ADATUNNISA Syamsu Hidayat; Boy Firmansyah; Hafizah Rifiyanti; Astried Silvanie; Sri Kurnia
Jurnal Pengabdian Teratai Vol. 5 No. 1.2 (2024): Vol. 5 No. 1.2 (2024): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/teratai.v5i1.2.1757

Abstract

Pelanggaran data yang semakin marak telah memicu keinginan kuat dari tim abdimas untuk memberikan pelatihan kepada anggota komunitas Majelis Ta'lim Sa'adatunnisa di Ciganjur, Jagakarsa untuk mempelajari cara melindungi diri mereka secara online dengan tujuan utama meningkatkan literasi digital, meningkatkan keamanan online, dan memberdayakan perempuan agar dapat menavigasi lanskap digital dengan percaya diri. Metode yang digunakan dalam pelaksanaan PKM ini adalah dengan metode ceramah dan tanya jawab Rangkaian kegiatan, termasuk sesi penyuluhan, diskusi interaktif, dan evaluasi jangka panjang, telah berhasil memberikan dampak positif yang signifikan. Setelah sesi penyuluhan dan pemberian materi keamanan data di majelis ta'lim, sejumlah peserta mengungkapkan bahwa mereka sekarang lebih sadar akan risiko yang terkait dengan keamanan data pribadi mereka.
PENDAMPINGAN PEMBUKUAN BERBASIS DIGITAL DENGAN MENGGUNAKAN APLIKASI AKUNTANSIKU PADA UMKM CEMILAN BERKAH DI DESA TOAPAYA SELATAN Masyitah As Sahara; Sri Kurnia; Nurfitri Zulaika; Ranat Mulia Pardede; Rezario Febrianta; Angel Kusnita Permata Dewi; Dara Audina; Elvina, Elvina
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i2.8104

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu sektor yang menunjang pertumbuhan perekonomian di Indonesia. Sektor UMKM diharapkan mampu menyusun laporan keuangan untuk usaha yang dijalankan. Namun, pada kenyataannya UMKM belum mampu melakukan pencatatan pembukuan dikarenakan kurangnya pemahaman dan sumber daya terhadap permasalahan tersebut. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman akan pencatatan pembukuan berbasis digital dengan menggunakan aplikasi Akuntansiku pada UMKM di Desa Toapaya Selatan, Kecamatan Toapaya, Kabupaten Bintan. Hal ini sesuai dengan salah satu bidang pengembangan program KKN-P2EM yang diselenggarakan oleh STIE Pembangunan Tanjungpinang yaitu pembukuan keuangan pada usaha sektor dagang dan jasa dalam upaya pengembangan usaha kecil dan menengah. Pengabdian ini dilakukan pada UMKM Cemilan Berkah Ibu Yunita. Adapun metode yang digunakan adalah survei, wawancara, dan pendampingan secara langsung kepada pelaku UMKM. Hasil dari pengabdian kepada masyarakat ini adalah UMKM Cemilan Berkah mampu melakukan pencatatan pembukuan berbasis digital dengan menggunakan aplikasi Akuntansiku sehingga mampu menyusun laporan keuangan untuk usaha yang dijalankan
PERBANDINGAN METODE MACHINE LEARNING MENGGUNAKAN METODE SUPPORT VECTOR MACHINE DAN ARTIFICIAL NEURAL NETWORK DALAM MEMPREDIKSI SERANGAN JANTUNG Sri Kurnia; Nurdin; Al Khaidar
Jurnal Informatika Kaputama (JIK) Vol 9 No 2 (2025): Volume 9, Nomor 2, Juli 2025
Publisher : STMIK KAPUTAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59697/jik.v9i2.1020

Abstract

Penyakit jantung merupakan salah satu penyebab utama kematian di dunia, termasuk Indonesia, dengan prevalensi yang terus meningkat setiap tahunnya. Deteksi dini menjadi sangat penting untuk mencegah risiko fatal, namun metode konvensional sering kurang akurat. Penelitian ini membandingkan dua algoritma machine learning, yaitu Support Vector Machine (SVM) dan Artificial Neural Network (ANN), dalam memprediksi serangan jantung berdasarkan data kesehatan pasien. Evaluasi dilakukan menggunakan akurasi, validasi silang, dan Area Under Curve (AUC). Hasil menunjukkan bahwa SVM memiliki akurasi sebesar 0,80, rata-rata validasi silang 0,8120, dan AUC 0,89, sementara ANN mencatat akurasi 0,75, validasi silang 0,7127, dan AUC 0,81. Meskipun ANN unggul dalam efisiensi waktu pelatihan (1,99 detik), SVM menunjukkan performa klasifikasi yang lebih tinggi. Oleh karena itu, SVM lebih cocok untuk sistem yang mengutamakan akurasi, sedangkan ANN dapat diterapkan pada sistem dengan kebutuhan waktu cepat. Kata Kunci : Penyakit Jantung, Machine Learning, SVM, ANN, Prediksi
Factors Affecting the Growth of SME Sales in the Tourism Sector of Tanjungpinang City Muhammad Fachri Riauan; Hendy Satria; Andres Putranta Sitepu; Aulia Dewi Gizta; Sri Kurnia
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.11

Abstract

The aim of research is to determine the influence of e-payment, makloon, and sales promotion on sales growth of SMEs in the tourism sector in Tanjungpinang. The research involved a sample of 91 respondents using the slovin technique. The method used in this research is a quantitative method. The research object consists of small and medium enterprises (SMEs) operating in the tourism sector in Tanjungpinang City. Data collection wa carried out through respondents filling out questionnaires. The research results indicate that partially, e-payment has a significant impact on sales growth, makloon (outsourcing) influences but not significantly on sales growth, and sales promotion significantly influences sales growth. Simultaneously, it is shown that e-payment, makloon, and sales promotion collectively have a simultaneous impact on sales growth.
IPO Studies: The Effect of Corporate Governance Structure on Underpricing With Underwriter Reputation as a Moderating Variable Dara Audina; Sri Kurnia; Raja Yulianita Sarazwati; Chartady, Rachmad; Marina Lidya
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.13

Abstract

The purpose of this study is to determine the influence of corporate governance structure on underpricing in companies that conduct Initial Public Offering (IPO) on the Indonesia Stock Exchange, as well as to determine the reputation of underwriters moderating the influence of corporate governance structure on underpricing. The research method used is quantitative method. The population in this study was 218 companies and the sample obtained after using purposive sampling was 167 companies. Data analysis techniques in this study are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test using EViews 12 software. The results of this study show that the size of the board of commissioners has a negative and significant effect on underpricing. Meanwhile, the independence of the board of commissioners and institutional ownership do not have a significant effect on underpricing in companies that conduct an Initial Public Offering (IPO) on the Indonesia Stock Exchange. It can be concluded that the reputation of the underwriter is unable to moderate the influence of the size of the board of commissioners, the independence of the board of commissioners, and institutional ownership on underpricing. In addition, an Adjusted R-squared value of 0.078222 means that 7.82% of the underpricing rate is influenced by the size of the board of commissioners, the independence of the board of commissioners, institutional ownership, and the reputation of underwriters, while the rest is influenced by other variables that are not included in this study.
Co-Authors Al Khaidar Alex Zami  Angel Kusnita Permata Dewi Astried Silvanie Aulia Dewi Gizta Boy Firmansyah Charly Marlinda Chartady, Rachmad Dara Audina Elvina Elvina Hafizah Rifiyanti Imran Ilyas Juliani Sari Siregar Luqman Hakim Marina Lidya Masyitah As Sahara Muhammad Fachri Riauan Muhammad Isa Alamsyahbana Nurdin Nurdin Nurfitri Zulaika Raja Yulianita Sarazwati Ranat Mulia Pardede Ranti Utami Rezario Febrianta Ruwaida Ruwaida Satria, Hendy Sitepu, Andres Putranta Syamsu Hidayat Tubel Agusven Vanisa Meifari Wiwin Vartina