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All Journal Jurnal Mirai Management JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Science and Education (JSE) Terbuka Journal of Economics and Business JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Paramitha, Diky
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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Pendampingan Penyusunan Laporan Keuangan pada Komunitas UMKM Catering Tangerang (UCTS) dalam Rangka Optimalisasi Kinerja Keuangan Usaha Daurrohmah, Eka Wirajuang; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini; Oktaviani, Fany Nur
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15264

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan pada anggota UMKM Catering Tangerang Selatan (UCTS) melalui pendampingan keuangan secara manual. Pendampingan ini diperlukan mengingat keterbatasan akses teknologi di kalangan UMKM. Metode yang digunakan meliputi pelatihan dan pendampingan tiga tahap: pelaksanaan, partisipasi mitra, dan evaluasi program. Hasil penelitian menunjukkan bahwa pendampingan ini berhasil meningkatkan pemahaman dan keterampilan anggota UMCTS dalam menyusun laporan keuangan secara manual. Selain itu, pelatihan tambahan seperti fotografi produk dan pembuatan garnish juga diberikan untuk meningkatkan daya saing usaha. Pendampingan yang komprehensif ini membantu UMKM lebih siap menghadapi tantangan bisnis dan memaksimalkan potensi mereka untuk berkembang secara berkelanjutan.
Industry Financial Condition: On The Impact Of Stock Prices Paramitha, Diky
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6563

Abstract

The problem of declining industrial GDP in the period 2015 to 2021 has an impact on the financial performance of industrial companies. This study was conducted to test financial performance represented by the ratio of ROA, DER, and CR to stock prices in 10 sample industrial companies listed on the Indonesia Stock Exchange in the 2015-2021 period. The data used are secondary data of financial statements published using the purpose sampling method with a quantitative approach and the data tested using E-Views 13. The results showed that simultaneously the financial performance represented by ROA, DER, and CR did not affect the stock price of the industrial companies that were the research sample. Partially, only DER has an effect on the stock price, while ROA and CR have no effect. So it is concluded that stock price movements are not only determined by financial performance conditions but other fundamental factors need further research
Developing A Board Game-Based Supplementary Learning Material Prototype for Accounting Sila Ninin Wisnantiasri; Paramitha, Diky; Hidayah, Putri Agustina
Journal of Science and Education (JSE) Vol. 5 No. 1 (2024): Journal of Science and Education (JSE)
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/jse.v5i1.320

Abstract

The most effective approach for educators is to provide students with the knowledge and enhance their motivation to study, employ diverse pedagogical approaches shifted away from one-way teaching approaches, and prioritized students’ needs by encompassing innovation tools such as the utilization of board games. This research aims to develop a prototype of an interactive board game as a supplementary tool for learning accounting. The game focuses on preparing financial reports and is designed to provide a practical learning experience in the field of business. This research utilized the waterfall model in research and development (R&D). Prototyping consists of communication, planning, design, construction, and distribution stages. During the communication stage, user requirements are elucidated through interviews with prospective users, observations of business practices, and examinations of relevant literature. Preliminary interview findings from culinary entrepreneurs indicate the challenges in preparing financial statements, which hinder their ability to communicate business performance and secure finances. The user's needs have been determined, and specific activities, timelines, resources, and budgets are set. The research employed an iterative prototyping approach in the prototype design process, wherein a sequence of tests is conducted consecutively to refine the prototype. In the production phase, the prototype is tested and assessed based on comments obtained during playtest sessions, with results satisfying testimonials. The advice received from students about the time limitation of the games was because of the complexity of accounting transactions, and then the games were modified by providing the spreadsheet version of the journal form that can be accessed from the barcode. This instructional tool was developed to enhance the efficacy of learning techniques, particularly in comprehending and mastering the accounting process, whether pursued individually or in a collaborative setting; hence, for the next research, we can transform this game into digital games to make it more interesting.
SDGs in the Business World: Do They Contribute to Financial Performance? Paramitha, Diky; Etik Ipda Riyani; Raden Abdurrohman Thohir Wijaya
Terbuka Journal of Economics and Business Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v6i1.11991

Abstract

Globally, many problems occur that concern the pillars of the SDGs. Research was conducted to find out whether there is an influence of SDGs performance with Environment, Health and Safety (EHS) indicators on financial performance measured through Return on Asset (ROA). The study sampled PT Astra Internasional data because the company regularly publishes sustainability reports and publishes them. Data processing used descriptive statistical testing using E-Views 13 with normality test, heteroscedacity test, autocorrelation test, multiple linear regression analysis, R Square test, F test, and t test. The results of the data analysis showed that the disclosure of the Environment, Health and Safety (EHS) sustainability report had no effect on the ROA of PT Astra International. Although PT Astra has fully disclosed its sustainability report to affect ROA, there are still other factors that fundamentally affect the Company's ROA level. This study has limitations in terms of the sample of companies because there are still companies that have not fully disclosed their sustainability reports, so this study uses a sample of one large company
Pelatihan Laporan Keuangan sebagai Strategi Peningkatan Keberlanjutan UMKM Catering di Tangerang Selatan: Financial Report Training as a Strategy to Improve the Sustainability of Catering MSMEs in South Tangerang Daurrohmah, Eka Wirajuang; Robiansyah, Anton; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 6 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i6.9117

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face major challenges in financial management, especially in preparing financial reports. A community service program was conducted at the South Tangerang Catering MSME Community to improve participants' ability to prepare simple financial reports. This activity includes theoretical and practical training, intensive mentoring, and evaluation through observation and questionnaires. The results showed that 90% of participants felt more confident in preparing financial reports, and most were able to produce profit and loss reports, balance sheets, and cash flow independently. Mentoring has proven effective in helping participants separate personal and business finances. This program has succeeded in improving participants' financial literacy while supporting the sustainability of MSME businesses.
Educational Data Mining in Accounting: Market Segmentation Strategy for Financial Management of New Student Admissions paramitha, diky; Nugraheni, Novita
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2799

Abstract

In higher education, effective financial management is a key factor in ensuring institutional sustainability, including at Universitas Terbuka. One of the main challenges in financial management is the ability to accurately analyze and predict new student enrollment. This study applies an Educational Data Mining (EDM) approach in accounting to develop market segmentation strategies that enhance financial management efficiency at Universitas Terbuka. The methods used include Growth Ratio and Naïve Bayes Classifier (NBC), utilizing data obtained from the national Senior High School database managed by the Indonesian Ministry of Education, Culture, Research, and Technology. The analysis results indicate that with the application of Growth Ratio calculations, the national SLTA graduate absorption rate is projected to increase by 1.2% annually. Based on this trend, the projected absorption rate of SLTA graduates into Universitas Terbuka is expected to grow to 7.2% in 2024, 8.4% in 2025, and 9.6% in 2026. These findings reflect a positive growth trend in new student enrollment, providing a strategic basis for Universitas Terbuka in making data-driven financial and resource management decisions. Thus, the implementation of Educational Data Mining techniques has the potential to be an innovative solution for supporting data-driven financial planning in higher education.
PELATIHAN KEWIRAUSAHAAN DAN PERHITUNGAN AKUNTANSI BIAYA UNTUK PENINGKATAN EKONOMI DI DESA MUARA Nugraheni, Novita; Paramitha, Diky; Solihat , Iis; Widiastuti, Yeni; Firman, Antares; Abdurrohman Thohir Wijaya, Raden
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3417

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute a burgeoning economic sector in Indonesia. SME empowerment policies primarily aim to promote initiatives that mitigate poverty and inequality, generate employment opportunities, enhance exports, and rejuvenate agricultural and rural regions, which were national development priorities in 2006. This community service imparts knowledge of entrepreneurship and emphasizes the significance of calculating the cost of goods sold (COGS) to MSME entrepreneurs in Muara Village, Tangerang Regency. This aims to enable them to ascertain the business plan to implement and maximize profits in a competitive landscape with analogous products while preventing excessive budgeting in merchandise production. The Community Service (PkM) is situated in Muara Village. Muara Village is situated in the northern part of Teluk Naga District. The aims of this community service program are: Imparting information and skills to MSMEs in Muara Village, Teluk Naga District, Tangerang Regency, specifically with training on the calculation of Cost of Goods Sold. Participants are provided with instructions on capturing images intended for the marketing of their items. Participants receive instruction on computing the Cost of Goods Sold (COGS).
Pelatihan Dewan Kemakmuran Masjid dengan Pengembangan Bisnis Online Andriyansah, Andriyansah; Wihadanto, Ake; Geraldina, Ira; Febrianti, Rini; Paramitha, Diky; Nataliani, Nadya Putri
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7749

Abstract

Training of the Mosque Prosperity Council (DKM) with a focus on online business development. This activity aims to equip DKM administrators to develop business units for economic independence in running online businesses and their impact on the welfare of the people. the research was conducted online by involving administrators from the Al-Amanah Kujang Mosque DKM. The research was conducted online by involving administrators from Al-Amanah Kujang Mosque, Jl. Tongkeng Dalam No. 48 Merdeka Sumur Bandung, including material on Digital-Based Indomie Warung Business Model, Use of Social Media to Increase Sales and Digital-Based Indomie Ramen Warung Financial Recording. The results showed a significant increase in the knowledge and skills of DKM administrators in running an online business after attending the training. Prior to the evaluation, the training participants were asked to create an Indomie-based online business unit based on products or services managed by the mosque. The online business is expected to provide additional income for the mosque that is used for DKM.DKM training on online business development is proven to be effective in empowering DKM administrators for economic independence and improving the welfare of the people. This approach can be applied more widely by considering the potential and characteristics of each mosque.
Pelatihan Accounting Games Sebagai Sarana Peningkatan Dasar Literasi Akuntansi Pada Generasi Milenial dan Zoomer Prasetiyo, Yudhi; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7813

Abstract

The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.
Financial Distress Prediction Using Springate and Altman Model: Based on Financial Indicators of Industrial Companies Paramitha, Diky
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 1 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i1.22285

Abstract

Research Aim: To develop the Altman and Springate models to estimate the likelihood of financial distress in the industrial sector for the 2015-2021. Method: Analysis of data from 52 industrial companies listed on the Indonesia Stock Exchange (2015-2021) using Altman discriminant analysis and Springate S-Score to identify financial distress. Research Finding: Out of 52 companies, 27 experienced financial distress. The Altman model demonstrated better prediction accuracy. Theoretical Contribution: This paper strengthens the validity of the Altman and Springate models in predicting financial distress in the industrial sector. Practical Implication: Provides insights for investors and management to anticipate bankruptcy risks and improve financial stability. Research Limitation: Limited to the industrial sector in Indonesia for the 2015-2021 period and relies solely on financial statement data without considering external factors.
Co-Authors Abdurrohman Thohir Wijaya, Raden Ake Wihadanto Andriyansah . Daurrohmah, Eka Wirajuang Dwirini, Dwirini Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Firman, Antares Hidayah, Putri Agustina Huey, Kan Wen Ira Geraldina Nataliani, Nadya Putri Nugraheni, Novita Oktaviani, Fany Nur Prasetiyo, Yudhi Raden Abdurrohman Thohir Wijaya RINI FEBRIANTI Robiansyah, Anton Sila Ninin Wisnantiasri Solihat , Iis Yeni Widiastuti Zuhroh, Shufia