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All Journal Jurnal Ilmu Manajemen Jurnal Ekonomika JAST : Jurnal Aplikasi Sains dan Teknologi Jurnal Pengabdian kepada Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmu Manajemen Jurnal Ilmiah Pengabdian dan Inovasi Journal of Applied Economics in Developing Countries JUREKA INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Rizky Agusriyanti Irna
Faculty Of Economics, Department Of Economics Developtment, Borneo Tarakan University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Empowering Rizwi SMEs with SIAPIK: A Workshop on Simple Financial Reporting Christinawati Putri, Ferica; Thresia Nainggolan, Yohanna; Kartini, Kartini; Rini Pratiwi, Sulistya; Agusriyanti Irna, Rizky; Rahmawati, Meylin; Najwa Balloteng, Bunga; Lisdawati, Lisdawati; Winata, Michelle; Hasbi Ananta, Nadila; Dwi Wulandari, Rizki; Septian, Septian
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3120

Abstract

Sebelum mengikuti kegiatan pengabdian masyarakat ini, UMKM Rizwi hanya melakukan pencatatan penjualan secara manual dan tidak membuat laporan keuangan. Hal ini menyebabkan kesulitan dalam memantau kondisi keuangan usaha, membuat keputusan bisnis yang tepat, dan mengajukan pinjaman modal kepada kreditur. Oleh karena itu, kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan pembukuan dan pelaporan keuangan dengan menggunakan program aplikasi SIAPIK berbasis Android bagi pelaku UMKM Rizwi. Metode pelaksanaan kegiatan ini menggunakan metode pelatihan dan pendampingan secara offline. Instrumen evaluasi pada kegiatan pengabdian masyarakat ini menggunakan kuisioner sebelum dan setelah mendapatkan pendampingan penyusunan laporan keuangan. Hasil dari pengabdian ini menunjukkan bahwa pelatihan SIAPIK telah dapat meningkatkan pemahaman pelaku UMKM tentang pentingnya pengelolaan keuangan untuk usaha mikro, kecil dan menengah, serta praktik penyusunan laporan keuangan menggunakan aplikasi SIAPIK. Penggunaan aplikasi SIAPIK diharapkan dapat mempermudah dalam membuat laporan keuangan yang berguna untuk keputusan bisnis serta untuk pengajuan pinjaman modal kepada kreditur.
Digitalisasi Pencatatan Keuangan UMKM dengan Aplikasi Akuntansiku pada Kedai Kopi Jo Nainggolan, Yohanna Thresia; Balloteng, Bunga Najwa; Al Zahra, Maya Nur; Al’idrus, Muhammad; Marvin, Miranda; Putri, Ferica Christinawati; Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6035

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM, khususnya Kedai Kopi Jo di Tarakan, dalam melakukan pencatatan dan penyusunan laporan keuangan secara digital menggunakan aplikasi Akuntansiku. Permasalahan yang dihadapi mitra adalah lokasi usaha yang kurang strategis dan belum adanya sistem pencatatan keuangan yang terstruktur. Metode yang digunakan dalam kegiatan ini adalah pendekatan partisipatif dengan kombinasi ceramah interaktif, diskusi, simulasi penggunaan aplikasi, dan praktik mandiri. Penilaian dilakukan menggunakan kuesioner pre-test dan post-test serta evaluasi terhadap hasil laporan keuangan yang dihasilkan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dari 80% pada saat pre-test menjadi 86% setelah pelatihan. Pengelola mampu menyusun laporan keuangan berupa buku besar, laporan laba rugi, neraca, dan arus kas secara digital. Selain itu, penggunaan aplikasi Akuntansiku dinilai lebih efisien dibanding metode manual, serta meningkatkan kemampuan pengambilan keputusan bisnis secara data-driven. Dengan demikian, pelatihan ini tidak hanya efektif dalam membekali peserta dengan keterampilan teknis, tetapi juga memberikan dampak positif terhadap transformasi digital UMKM di wilayah terpencil.
Transformasi Digital untuk UMKM Tangguh: Peran PKK dalam Edukasi Pemasaran Digital, Literasi Keuangan, dan Legalitas Produk Rahmawati, Meylin; Kartini, Kartini; Irna, Rizky Agusriyanti; Nainggolan, Yohanna Thresia; Ayuningtyas, Niken; Jasmine, Nur Azizah Sekar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

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

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) and the Family Welfare Empowerment (PKK) group of Karang Harapan Village have significant local economic potential but face challenges in digital marketing, financial literacy, and business legality. This community service program aims to enhance business capacity through training in digital marketing, strengthening financial literacy, and assisting with business legality processes. The program employed training, hands-on practice, and technical mentoring methods. The results show that all participants successfully established social media accounts, uploaded promotional content, prepared financial reports, and fulfilled part of their business legality requirements. Evaluation indicated an improvement in financial literacy of ≥30% and understanding of legality procedures of ≥80%. This program proved effective in enhancing business capacity and fostering an adaptive, professional, and sustainable MSME ecosystem Keywords: MSME, Digital Marketing, Financial Literacy, Business Legality, Community Empowerment
Kelayakan Finansial Dan Nilai Tambah Produk Olahan Ikan (Amplang Kuku Macan Al-Izza) Rahmawati, Meylin; Pratiwi, Sulistya Rini; Kartini, Kartini; Irna, Rizky Agusriyanti; Putri, Ferica C; Nainggolan, Yohanna Thresia
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 3 No. 2 (2023): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v3i2.5114

Abstract

This research aims to address the issues faced by Al-Izza MSMEs, particularly regarding their tiger nail snack product, such as limited capital, availability of raw materials, and competitiveness against similar products. The objectives of this study are: 1) to analyze the financial feasibility of the tiger nail snack product, and 2) to analyze the value-added of the tiger nail snack product. The data obtained are quantitative and processed and presented in tabular form. The sample selection method used purposive sampling. The total monthly expenses incurred by the business owner amount to Rp. 4,371,028. The monthly revenue is Rp. 8,640,000, resulting in a monthly profit of Rp. 4,268,972, and the R/C ratio is greater than one, specifically 1.97, indicating that the business is viable. The Break Even Point (BEP) price is Rp. 6,071 < Rp. 12,000, BEP production is 28 < 720 packages, and BEP revenue is Rp. 330,939 < 8,640,000. Based on these BEP calculations, it can be concluded that the business is feasible. Meanwhile, the value-added of milkfish is Rp. 276,125 per kg, indicating a high value-added ratio of 76.70% > 40%. Considering the high value-added ratio of the milkfish raw material, the business is highly feasible. Therefore, it is advisable for the business owner to increase the production capacity of the tiger nail snack product to achieve greater profits.
Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Rahmawati, Meylin; Rahmawati, Kartini; Irna, Rizky Agusriyanti; Irna, Mardiyah
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2430

Abstract

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
Co-Authors Al Zahra, Maya Nur Al’idrus, Muhammad Arham, Muhammad Ayuningtyas, Niken Balloteng, Bunga Najwa Christinawati Putri, Ferica Dwi Wulandari, Rizki Ersah Atthbarry Rahmadinata Ferica Christinawati Putri Hasbi Ananta, Nadila hatta, djuanda Irna, Mardiyah Jasmine, Nur Azizah Sekar KARTINI Kartini Kartini Kartini Lestary, Tanti Tri Lisdawati Lisdawati Marvin, Miranda Meylin Rahmawati Meylin Rahmawati Muhammad Muaz Ihsan MULYADI Nainggolan, Yohanna Thresia Najwa Balloteng, Bunga Nova Fitriana Nurtang Marlianti Pratiwi, sulistya rini Pratiwi, Sulitya Rini Putri, Ferica C Putri, Ferica Christinawati Rahmawati, Kartini Rahmawati, Meylin Rahmi Nur Islami Retno Dwi Arini Rini Pratiwi, Sulistya Ronaldo, Ronaldo Septian, Septian Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Suriani Syaiful Anwar Tanti Try Lestari Thresia Nainggolan, Yohanna Utomo, Mohamad Nur Wahyuni Arsianti, Rika Waluyo, Marhadi Budi Winata, Michelle Yohanna Thresia Nainggolan