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Pelatihan Pembuatan Laporan Keuangan UMKM Sesuai SAK EMKM pada Kelompok Wanita Tani (KWT) Kampung Batu Seruni Tangerang Riesmiyantiningtias, Ninuk; Rizky Amalia; Herayati; Ade Onny Siagian
Info Abdi Cendekia Vol. 8 No. 1: Juni 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/iac.v8i1.170

Abstract

Pelaporan keuangan dibutuhkan bagi entitas bisnis untuk mengetahui kinerja keuangan yang sedang dijalankan oleh entitas. Tuntutan pemahaman terhadap proses pembuatan laporan keuangan sangat dibutuhkan untuk meningkatkan kinerja keuangan serta pengelolaan keuangan dengan pencatatan yang baik. Kelompok Wanita Tani (KWT) merupakan gerakan yang terdiri dari perempuan yang melaksanakan usaha di bidang pertanian sebagai salah satu upaya peningkatan peran perempuan dalam pembangunan. Untuk mengembangkan usaha pertanian yang semakin pesat, KWT Kampung Batu Seruni Tangerang membutuhkan kemampuan dalam pengelolaan keuangan yang baik dengan melakukan pencatatan dan pelaporan keuangan sesuai standar yang berlaku. Pelatihan dan penyuluhan terkait pembuatan pelaporan keuangan sesuai standar SAK EMKM diharapkan dapat membantu Kelompok Wanita Tani Kampung Batu Seruni Tangerang untuk meningkatkan kinerja keuangan dengan sumber daya yang dimiliki. Pelatihan dilakukan dengan praktik langsung menggunakan kertas kerja keuangan dengan aplikasi Microsoft Excel. Capaian pelatihan dapat terlihat dari hasil kuisioner yang menyimpulkan bahwa 94% anggota KWT menyatakan bahwa pelatihan dapat menambah keterampilan peserta terhadap pemahaman pembuatan pelaporan keuangan. Adapun 100% peserta menyatakan bahwa pelatihan dapat memberikan solusi bagi permasalahan yang dihadapi. Hal ini menunjukkan bahwa kebutuhan terkait materi pembuatan pelaporan keuangan sesuai kebutuhan dan sasaran mitra KWT Kampung Batu Seruni Tangerang.
Pelatihan Literasi Perencanaan Keuangan Dini untuk Anak-Anak di Rumah Tahfidz Yatim & Dhuafa Tangerang Ade Ony Siagian; Ninuk Riesmiyantiningtias; Amalia, Rizky; Herayati
Info Abdi Cendekia Vol. 8 No. 1: Juni 2025
Publisher : Lembaga Penelitian Universitas YARSI

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

Abstract

Literasi keuangan merupakan kajian keterampilan hidup dasar yang sangat penting dikenalkan dan diterapkan pada usia dini. Mengenalkan literasi keuangan pada anak usia dini bertujuan untuk mencapai pengetahuan keuangan, sikap, dan perilaku keuangan yang diintegrasikan ke dalam aktivitas bermain. Lembaga sosial seperti Asrama Yatim & Dhuafa memiliki peranan penting dalam bidang kemanusian, kesehatan dan pendidikan terutama kepada anak-anak yatim piatu dan dhuafa yang memerlukan perhatian. Salah satu Lembaga sosial tersebut adalah Rumah Tahfidz Yatim & Dhuafa  yang terletak di Kecamatan Cibodas, Kota Tangerang, Banten. Dosen prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bina Sarana Informatika menyelenggarakan Pengabdian Masyarakat berupa Pelatihan Literasi Perencanaan Keuangan Dini untuk Anak-Anak Rumah Tahfidz Yatim & Dhuafa Tangerang. Pelatihan dilaksanakan menggunakan metode ceramah dengan media offline learning yang dilakukan di Rumah Tahfidz Yatim & Dhuafa, Cibodas. Luaran yang dicapai adalah peningkatan pengetahuan literasi keuangan terkait perencanaan keuangan kepada anak-anak Rumah Tahfidz Yatim & Duafa Cibodas.
Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Dwitunggal Putra Pegadai (DPP Finance) Ekawati, Aistiah; Herayati; Windasari, Vicky
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.336

Abstract

Human resources (HR) is one of the important factors in every company. Superior human resources are one of the main keys in determining the success and competitiveness of a company. This study aims to analyze the influence of work environment anda work motivation on employee performance at PT. Dwitunggal Putra Pegadai (DPP Finance).  The number of samples in this study was 30 employees using saturated sampling. The results of the study showed that the Work Environment partially had a significant and positive effect on Employee Performance, with a result of thmung 4,440 > ttable  1,706  and significance value of  0,00 < 0,05. Meanwhile, Work Motivation partiallyalso had a very significant anda positif effect on Employee Performance, with a result of thmung 5,992 > ttable 1,706 anda significant value of  0,00 < 0,05.  Likewise, simultaneously, the Work Environment and Work Motivation had a significant effect on Employee Performance, as evidenced by the results of 24,906 > ttable 3,35 and significance value of 0,000 < 0,05.  The coefficient of determination shows that the Work Environment and Work Motivation together can explain 64,8% of the variation in Employee Performance, While the rest is influenced by other factors outside the research model. Based on the result of this study, it can be concluded that the Work Environment and Work Motivation are important factors that can significantly affect Employee Performance at PT. Dwitunggal Putra Pegadai (DPP Finance).
Pengaruh Disiplin Kerja Dan Kepuasan Kerja Terhadap Produktivitas Karyawan Pt Aspirasi Hidup Indonesia Cabang Citra Raya Roza, Aryo Widiyanto; Herayati; Windasari, Vicky
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.397

Abstract

This study aims to analyze the influence of Work Discipline and Job Satisfaction on Employee Productivity (PT. Aspirasi Hidup Indonesia, Citra Raya Branch, Tangerang Regency). The number of samples in this study was 54 employees using saturated sampling. The researcher used a quantitative statistical research method and data processing was carried out using the IBM SPSS version 25 statistical application. The results of the study showed that Work Discipline partially had a significant and positive effect on Employee Productivity, with a t-count of 5,017> t-table 1.675 and a significance value of 0.00 <0.005. Partial Job Satisfaction also had a very significant and positive effect on Employee Productivity, with a t-count of 3,309 > t-table 1.675 and a significance value of 0.002 <0.005. Simultaneously, Work Discipline and Job Satisfaction have a significant influence on Employee Productivity, as evidenced by the results of Fcount 15,165 > Ftable 2.783 and a significant value of 0.000 <0.05. Based on the results of this study, it can be concluded that Work Discipline and Job Satisfaction are important factors that can significantly affect Employee Productivity at PT. Aspirasi Hidup Indonesia, Citra Raya Branch, Tangerang Regency.
Pengaruh Self-Efficacy Dan Lingkugan Kerja Terhadap Kinerja Karyawan Gen Z Bagian Produksi PT Jembo Cable Company Tbk Rahmanti, Dyah Arsy; Herayati; Windasari, Vicky
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.405

Abstract

PT Jembo Cable Company Tbk is a company engaged in the production of electrical and telecommunication cables. This research aims to analyze the influence of Self-Efficacy and Work Environment on the Performance of Generation Z Employees in the production section at PT Jembo Cable Company Tbk. This study uses a quantitative statistical approach with a survey method through the distribution of questionnaires. The population in this study is the Gen Z employees in the production division of the low-voltage section at PT Jembo Cable Company Tbk, with a sample size of 50 respondents. Data analysis was conducted using SPSS version 25.0. The results of this study indicate that the variables of self-efficacy and work environment have a significant effect on the performance of Gen Z employees at PT Jembo Cable Company Tbk, where the significance value is 0.000 < 0.05. The t-test (partial) shows that the calculated t value is 3.988 > the table t value of 1.678 for variable (X1) and the calculated t value is 4.018 > the table t value of 1.678 for variable (X2). For the simultaneous f-test, a significance value of 0.000 was obtained, which is less than 0.05, and the calculated f-value of 63.011 is greater than the table f-value of 3.20, indicating that both independent variables significantly affect employee performance simultaneously. The coefficient of determination (R2) is 0.728, which means that 72.8% of the variation in employee performance can be explained by these two independent variables. Therefore, self-efficacy and work environment have a positive and significant impact on the performance of Generation Z employees in the production section of the low voltage division at PT Jembo Cable Company Tbk, both partially and simultaneously.
Perbandingan Efektivitas Metode Maserasi, Digesti, dan Sokletasi terhadap Nilai Konsentrasi Larutan Stok Ekstrak Daun Singkong (Manihot esculenta Crantz) Nieyan, Putri Ananda; Hakiki, Salsabila Sofia; Rahim, Audy Nasyiah; Azizah, Anis; Nurrahmah, Salsabila; Herayati; Saputra, Iwan Syahjok
Journal of Chemistry Sciences and Education Vol 2 No 02 (2025): Journal of Chemistry Sciences and Education
Publisher : PT. Pubsains Nur Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69606/jcse.v2i02.263

Abstract

Cassava leaves (Manihot esculenta Crantz) are known to contain various bioactive compounds such as flavonoids, tannins, saponins, and alkaloids. This study aimed to compare the effectiveness of three extraction methods maceration, digestion, and Soxhlet extraction in producing stock solutions of cassava leaf extract. A total of 5 grams of cassava leaf simplicia was extracted using methanol 96% (maceration), distilled water (digestion), and methanol 99.9% (Soxhlet). The extract yield was measured by evaporating 1 mL of filtrate and weighing the residue. The results showed that the Soxhlet method produced the highest concentration of 0.085%, followed by digestion (0.0132%) and maceration (0.0106%). Soxhlet extraction was more effective due to its continuous solvent circulation at elevated temperatures and higher solvent volume, resulting in a more efficient extraction of active compounds from the cassava leaves.
Optimasi Ekstraksi Daun Pandan (Pandanus amaryllifolius) dengan Metode Maserasi, Ultrasonik, dan Sokletasi: Perbandingan Hasil dan Efisiensi Pebriyanti, Ine; Mentari, Corona; Saputra, Iwan Syahjoko; Sari, Indah Puspita; Herayati; Saputro, Anjar Hermadi
Journal of Chemistry Sciences and Education Vol 2 No 02 (2025): Journal of Chemistry Sciences and Education
Publisher : PT. Pubsains Nur Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69606/jcse.v2i02.315

Abstract

Pandan (Pandanus amaryllifolius) merupakan tanaman yang memiliki kandungan bioaktif yang dapat memberikan efek antibakteri terhadap Staphylococcus aureus dan Staphylococcus epidermis. Tujuan penelitian ini yaitu membandingkan efektivitas metode maserasi, ultrasonik, dan sokletasi dalam mengekstrak senyawa bioaktif. Penelitian dilakukan secara eksperimen, sampel diekstraksi dengan cara maserasi, sokletasi, dan ultrasonik selama 1 jam dengan menggunakan pelarut metanol. Hasil konsentrasi larutan stok ekstrak daun pandan wangi yang diperoleh dari metode maserasi sebesar 0.49%; metode sokletasi sebesar 3%, dan metode ultrasonik sebesar 3,90%. Daun pandan segar menghasilkan serbuk simplisia dengan rendemen 24,89%. Penelitian ini membandingkan efektivitas ekstraksi senyawa metabolit sekunder menggunakan metode maserasi, sokletasi, dan ultarsonik. Maserasi menghasilkan fraksi polar dominan dengan konsentrasi 0,49% (m/v), ultrasonik menghasilkan ekstrak 3,90% (m/v), dan sokletasi 3% (m/v). Warna hijau tua pekat pada ekstrak mengindikasikan keberadaan senyawa bioaktif seperti flavonoid dan klorofil. Semua metode terbukti efektif dalam mengekstraksi senyawa aktif dari daun pandan.
Ekstraksi Daun Kelor (Moringa Oliefera) dengan Metode Maserasi, Ultrasonik, dan Sokletasi: Perbandingan Hasil dan Efisiensi Izzati, Aluna Monalaika; Margareth, Angelica; Mahardika, Aurellia Azzahra; Dewi, Dea Puspa; Salsabila, Keisya Yumna; Ayudya, Malika Aziza; Karima, Naura Putri; Rahmadani, Sinta; Mufaza, Wahya; Herayati; Syaputra, Iwan Syahjoko
Journal of Chemistry Sciences and Education Vol 2 No 02 (2025): Journal of Chemistry Sciences and Education
Publisher : PT. Pubsains Nur Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69606/jcse.v2i02.326

Abstract

This research aims to optimize the extraction method for natural compounds from the Moringa oleifera plant in order to obtain the most effective method for isolating bioactive compounds that have the potential to be applied in natural cosmetic products. Four extraction techniques were compared in this study, namely ultrasonic extraction, maceration, digestion, and soxhletation, using methanol, n-hexane, and water as solvents. The highest yield was obtained from the ultrasonic assisted extraction (UAE) method with a concentration of 2.4% (w/v) this method is carried out for 60 minutes using a frequency of 60 kHz, followed by soxhletation at 0.8% (w/v). Phytochemical tests showed the presence of flavonoids, tannins, alkaloids and terpenoids, while saponins were not detected in several solvent systems due to differences in polarity. These results show that the UAE method is the most efficient technique for isolating active compounds from Moringa leaves, so it has the potential to be used in the formulation of natural cosmetic preparations, especially as an antioxidant in skin care.