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All Journal Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business Abdimas Indonesian Journal E-Amal: Jurnal Pengabdian Kepada Masyarakat SAE (Study of Applied Entrepreneurship) Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Praningtyas, Elisabeth Ria Viana
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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Pembuatan Media Promosi Untuk Kegiatan Karang Taruna Desa Senang Hati Sylvana, Andi; Praningtyas, Elisabeth Ria Viana; Sunarsih, Nenah; Juwita, Rakhmini; Andriyansah, Andriyansah; Maesaroh, Imas; Ginting, Ginta; Riana, Kurnia Endah; Pujiwati, Ami; Hidayah, Zainur; Hadiwidjaja, Rini Dwiyani; Pujiastuti, Sri Lestari; Nasoha, Mohamad; Irmawaty, Irmawaty; Subekti, Rini
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.337

Abstract

Senang Hati Village is one of the developing villages in Malingping Sub-district, Lebak Regency, Banten Province, where the majority of the population is young. Unfortunately, the difficult road conditions in the village mean that young people are less interested in pursuing formal education as high as possible. In addition, the highest public school in Senang Hati Village is only up to junior high school level, so their knowledge and skills are very limited. This also makes the youth of Senang Hati Village lack a sense of responsibility and concern for their village. In fact, the progress of Senang Hati villagse is in the hands of these young people. Departing from the situation analysis, the Community Service Team (PkM) of the Universitas Terbuka (UT) Faculty of Economics and Business (FEB) lecturers provided training and assistance in making promotional media that could improve youth skills. These skills can become new jobs for young people so that Senang Hati Village can develop. Training and mentoring is carried out offline and online using Canva. The results of the training and mentoring showed that the youth of Senang Hati Village began to be able to use the Canva application properly. Now they have the initial skills that can support various village promotions and generate income, both for the village and for themselves. The training and mentoring can be continued until the youth of Senang Hati Village.
PEMBINAAN AUDIT UNTUK MEMINIMALISIR KESALAHAN PRAKTIK AKUNTANSI DIGITAL PADA LPD DESA ADAT TANJUNG BENOA Agustina, Putu Ayu Anggya; Subekti, Rini; Praningtyas, Elisabeth Ria Viana
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3216

Abstract

LPD menjadi salah satu lembaga keuangan non-profit, shinggal LPD bukan merupakan subjek pajak. Selain itu LPD juga memberikan kontribusi pada desa sebesar 20% untuk membantu masyarakat desa. Dalam operasionalnya LPD masih menerapkan nilai lokalitas Tri Hita Karana. Hal ini ditunjukkan pada pengurus LPD yang mampu menjaga harmonisasi kepada pengurus desa dan masyarakat lingkungan desa. Salah satu LPD yang memberikan kontribusi tiap tahun adalah LPD Desa Adat Tanjung Benoa. LPD ini tidak menjadi subjek pajak, bukan berarti LPD ini tidak diaudit. Berdasarkan Perda Nomor 3 Tahun 2017 tentang Lembaga Perkreditan Desa, dijelaskan bahwa LPD wajib diaudit setahun sekali. LPD Desa Adat Tanjung Benoa sudah melaksanakan kaewajiban tersebut. Namun, dalam praktik akuntansi masih saja ada kekurangan dalam mengarsipkan dokumen pendukun secara manual. Selain itu, belum terbentuk adanya regenerasi yang bertanggung jawan untuk mengarsipkan dokumen secara digital. Adanya kekurangan ini, maka LPD sangat perlu diberikan pembinaan audit untuk meminimalisir kesalahan praktik akuntansi digital
Upaya Pengelolaan Sampah Demi Mewujudkan Keberlanjutan Lingkungan Praningtyas, Elisabeth Ria Viana; Sylvana, Andi; Jamaludin, Jamaludin; Subekti, Rini; Romadhani, Sahrul
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.491

Abstract

Senang Hati Village is a village resulting from the expansion located in Lebak Regency. As a new village, Senang Hati Village has homework that must be completed immediately, namely waste management. Senang Hati Village does not yet have good waste management so that the surrounding environment tends to be polluted and it is difficult to achieve environmental sustainability. The FEB UT PkM Team chose Senang Hati Village as a place to carry out PkM activities to help improve waste management. The implementation method is carried out in four stages. The results of the activity show that there is better waste management by this village. Garbage is no longer scattered on the side of the road, pooling in rivers, or piling up in yards so that the environment in the Senang Hati Village area is of better quality.
ANALISIS MANAJEMEN RISIKO PADA PERCETAKAN CV. ARPRO178 DENGAN METODE ISO 31000 Jannah, Nur Faisatul; Praningtyas, Elisabeth Ria Viana
Study of Applied Entrepreneurship Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/sae.v1i1.7337

Abstract

Usaha percetakan terus tumbuh sejalan dengan perubahan dan variasi kebutuhan pasar. Namun, sebagaimana halnya dalam industri lain, perusahaan percetakan juga dihadapkan pada berbagai risiko yang kompleks dan bervariasi. Tujuan dari penelitian ini adalah untuk mengidentifikasi, menganalisis dan mengelola risiko, serta menilai tingkat risiko pada tahapan operasional pada Percetakan CV. ARPRO178 di Kota Probolinggo. Penelitian ini menggunakan metode kualitatif, yang menguraikan peran Enterprise Risk Management dalam mengelola risiko di Percetakan CV. ARPRO178 Kota Probolinggo dengan menerapkan metode ISO 31000:2018. Dari hasil penelitian terdapat 13 kemungkinan risiko yang terjadi, diantaranya adalah kualitas bahan baku buruk, keterlambatan pasokan bahan baku, gangguan teknologi yang mengakibatkan hilangnya data, kerusakan mesin dan alat cetak, pemadaman listrik konslet dan gangguan signal wifi, pencurian inventory oleh karyawan, risiko kecelakaan kerja, risiko kehilangan pelanggan akibat digitalisasi, keterlambatan pengiriman ke customer, kualitas warna (pudar) pada produk cetak, kesalahan dalam penulisan huruf, ukuran kurang pas pada produk cetak, bahan baku terbuang saat kesalahan proses cetak.
Integrasi Literasi Keuangan dan Kesadaran Lingkungan dalam Pengelolaan UMKM Tajur Halang, Bogor Subekti, Rini; Praningtyas, Elisabeth Ria Viana; Suryantari, Yulita; Anggya Agustina, Putu Ayu
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v2i1.12745

Abstract

Home-based food businesses are one form of Micro, Small, and Medium Enterprises (MSMEs) that play a strategic role in supporting family economic resilience. However, in practice, this type of business actor often faces challenges in financial management, especially related to calculating the cost of production (HPP), recording transactions, and selecting packaging that is not only visually attractive but also supports the principles of environmental sustainability. This Community Service (PKM) activity was carried out with the aim of increasing the entrepreneurial literacy of residents, especially in terms of business management and the use of environmentally friendly packaging. The methods used include field observation, interactive counseling, group discussions, and evaluations based on participant feedback. The results of the activity program show that most business actors have not implemented financial records and do not have a distinctive brand identity or product packaging. After the counseling, there was an increase in understanding regarding the importance of separating business and household resources, recording business costs in a structured manner, and using packaging that supports the zero waste movement. This activity program makes a positive contribution to building awareness of more economically and ecologically responsible entrepreneurs among home-based food MSME actors.
APAKAH RELIGIUSITAS GEREJA KATOLIK MENINGKATKAN PRAKTIK AKUNTANSI LINGKUNGAN? Praningtyas, Elisabeth Ria Viana; Agustina, Putu Ayu Anggya; Subekti, Rini
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.38

Abstract

Abstrak – Apakah Religiusitas Gereja Katolik Meningkatkan Praktik Akuntansi lingkungan?Tujuan Utama – Penelitian ini menguji pengaruh religiusitas Gereja Katolik dan persepsi lingkungan terhadap praktik akuntansi lingkungan.Metode – Penelitian ini menggunakan pendekatan SEM-PLS. Anggota komunitas pengusaha dan praktisi beragama Katolik di Indonesia dipilih sebagai responden.Temuan Utama – Religiusitas Gereja Katolik meningkatkan komponen pada theory of planned behaviour. Namun, hanya sikap terhadap praktik akuntansi lingkungan yang meningkatkan niat untuk menerapkan akuntansi lingkungan. Selain itu, pemilik bisnis dengan persepsi lingkungan yang tepat lebih bersedia mengadopsi praktik akuntansi lingkungan.Implikasi Teori dan Kebijakan – Theory of planned behavior tidak cocok digunakan untuk menguji paradigma baru dalam akuntansi lingkungan. Pada aspek praktik, penelitian ini menunjukkan bahwa religiusitas dan persepsi lingkungan dapat dipilih sebagai pendekatan untuk mendukung praktik akuntansi lingkungan.Kebaruan Penelitian – Penelitian ini menyajikan kebaruan bahwa nilai religiusitas dan persepsi lingkungan yang tepat dapat mendukung inisiatif akuntansi berkelanjutan. Abstract - Does Catholic Church Religiosity Improve Environmental Accounting Practices?Main Purpose - This study examines the influence of Catholic Church religiosity and environmental perception on environmental accounting practices.Method - This study used the SEM-PLS approach. Catholic business and practitioner community members in Indonesia were selected as respondents.Main Findings - The religiosity of the Catholic Church increases the components of the theory of planned behavior. However, only attitude toward environmental accounting practices increases the intention to implement environmental accounting. In addition, business owners with the correct environmental perceptions are more willing to adopt environmental accounting practices.Theory and Practical Implications - The theory of planned behavior is unsuitable for testing the new paradigm in environmental accounting. On the practice aspect, this study suggests that religiosity and environmental perceptions can be chosen as an approach to support environmental accounting practices.Novelty - This study shows that the correct values of religiosity and environmental perception can support sustainable accounting initiatives.
Determine The Factors That Influence Profit Growth at Village Credit Institutions in Badung District Agustina, Putu Ayu Anggya; Praningtyas, Elisabeth Ria Viana; Subekti, Rini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1589

Abstract

Village Credit Institutions or VCIs, function similarly to banks. There are variations in performance measurement, though (health status). The VCIs employ the Bali Province Governor's operational regulations number. 44 of 2017, which accounts for this discrepancy. The VCIs of Bali Province's Badung Regency were one of the VCIs examined. Because Badung Regency VCIs have the highest assets when compared to other VCIs in Bali Province's districts and cities, the goal is to look at their profit growth. The likelihood that VCIs may fail owing to poor management and a lack of public transparency on their state of health does not disappear even with their substantial asset base. This study examines the effect of VCI health on profit growth empirically. The Capital, Asset, Management, Earnings, and Liquidity (CAMEL) examination on profit growth is part of this degree of soundness. Study observation period: 2016–2022. Using a quantitative research approach and secondary data from Empowerment Institutions of Village Credit Institutions (EIVCI) in the Badung Regency, the total population is 854 VCIs. A non-probability sampling strategy combined with a purposive sampling technique was used to determine the sample. This study's analysis method makes use of multiple linear regression. The study's findings indicate that operational expenses have a beneficial impact on profit growth when it comes to operating income, loan-to-deposit ratio, net profit margin, and return on assets. In the meantime, profit growth is negatively impacted by the caliber of producing assets. In the meanwhile, profit growth is unaffected by the capital adequacy ratio and current ratio. The research's practical application is to arm VCIs with knowledge so they can train VCI administrators to manage VCIs. In addition, the availability of profit growth analysis using CAMEL helps boost public trust in the use of VCIs.
Pelatihan dan Pengembangan Homestay serta Fasilitas Pendukung di Kampung Ekowisata Ciwaluh, Kabupaten Bogor Lanisy, Nihan Anindyaputra; Praningtyas, Elisabeth Ria Viana; Akbara, Anisa Zahwa; Ginting, Ginta; Satyarini, Ni Wayan Marsha; Ayuni, Devi
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.10584

Abstract

Kampung Wisata Ciwaluh memiliki keindahan alam yang sangat rupawan yang dapat digunakan sebagai destinasi wisata untuk mengembangkan perekonomian desa dan masyarakat sekitar. Wisatawan yang berkunjung didominasi oleh mereka yang hanya berkunjung satu hari lalu pulang. Padahal, sebenarnya ada potensi untuk mendorong mereka bermalam di Kampung Wisata Ciwaluh sehingga durasi berkunjung lebih lama. Tim Pengabdian kepada Masyarakat Universitas Terbuka mengusulkan pembentukan akomodasi berupa homestay yang dikelola oleh warga sekitar dan Pokdarwis Ciwaluh. Pelatihan dan pemodalan berupa infrastruktur diberikan kepada Pokdarwis Ciwaluh. Hasilnya, warga sekitar tertarik untuk menjadikan rumahnya sebagai homestay dan ingin mempelajari pengelolaan homestay dengan baik. Beberapa rumah telah melayani tamu homestay dengan rutin sehingga perekonomian desa lebih baik dan masyarakat menjadi lebih berdaya
Co-Authors Akbara, Anisa Zahwa Ami Pujiwati Andriyansah . Devi Ayuni Ginta Ginting, Ginta Hadiwidjaja, Rini Dwiyani Hidayah, Zainur Imas Maesaroh Irmawaty, Irmawaty Jamaludin . Jannah, Nur Faisatul Lanisy, Nihan Anindyaputra Nasoha, Mohamad Nenah Sunarsih Putu Ayu Anggya Agustina Rakhmini Juwita Riana, Kurnia Endah Rini Subekti Romadhani, Sahrul Satyarini, Ni Wayan Marsha Sri Lestari Pujiastuti, Sri Lestari Suryantari, Yulita Sylvana, Andi