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All Journal JURNAL ABDIMAS PLJ Accounting Research Journal
Mohammad Sigit Adi Nugraha
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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INOVASI 4.0 DALAM PEMBELAJARAN AKUNTANSI PADA SISWA/I SMK KARYA NASIONAL, KAB. KUNINGAN JAWA BARAT Rosedi; Mohammad Sigit Adi Nugraha; Dedy Suryadi; Efrinal; Enggun Gunawan
JURNAL ABDIMAS PLJ Vol. 4 No. 2 (2024): JURNAL ABDIMAS PLJ, Desember 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v4i2.1275

Abstract

This study aims to determine innovation 4.0 in accounting learning for students at SMK Karya Nasional, Kab. Kuningan West Java. The digital era is a time where everyone can communicate with each other very closely, even though they are far apart. We can find out certain information very quickly, even in real time. Globalization is a process of international integration that occurs as a result of exchange of world views, products, ideas and other cultural aspects caused by the development of telecommunications, transportation and internet infrastructure. The result of the industrial revolution era 4.0 were also marked by the development of the internet and digital technology as well as the emergence of supercomputers and artificial intelligence. The education needed to enter the era of the industrial revolution 4.0 is learning that empowers students to be able to think critically, creatively, innovatively, collaborate and have high self-confidence. Revision of current skills is highly recommended to ensure the profession’s relevance in industry 4.0. enabling future accounting graduates to be accepted in the labor market. Developing the skills of future accountants must be the main agenda in this era. Online and distance learning must be the rise of education 4.0
PELATIHAN PENGGUNAAN FINANCIAL TECHNOLOGI UNTUK KETAHANAN EKONOMI Mohammad Sigit Adi Nugraha; Faruk Sofyan, Joel; Faridha Nurazizah Yasirrahayu; Uddin, Badie; Setiawati, Popong
JURNAL ABDIMAS PLJ Vol. 5 No. 2 (2025): JURNAL ABDIMAS PLJ, DESEMBER 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i2.1896

Abstract

The community service activity with the theme of Training on the Use of Financial Technology for Economic Resilience in Karyamekar Village, Garut Regency aims to strengthen the Economic Resilience of MSMEs in Karyamekar Village, Garut, through Training on the Use of Financial Technology (FinTech). The main background is the low digital financial literacy of partners, which leads to manual cash flow management practices (cash-based) and high vulnerability to liquidity risks and informal loans. The implementation method uses a Participatory Approach and Technical Guidance (hands-on) for 25 MSMEs. The FinTech intervention focused on the QRIS application for e-payment transactions and simple e-bookkeeping software for financial recording. The evaluation results showed significant program effectiveness. There was an increase in digital financial literacy of 82.2% (the average score increased from 45 to 82), and the application adoption rate in operational simulations reached 80%. This FinTech adoption directly impacted operational efficiency improvements, reduced recapitulation time and increased cash flow transparency. The conclusions show that effective FinTech training is a realistic key to transforming the financial management of rural MSMEs, building a credible data footprint, and mitigating risks. A key recommendation is the need for support from the Garut Regional Government in providing stable digital infrastructure to ensure the program's sustainability.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PT INDOFOOD SUKSES MAKMUR TBK Mohammad Sigit Adi Nugraha; Febriyan Muliany; Harry Subagjo; Triyani
Accounting Research Journal Vol. 5 No. 1 (2026): Accounting Research Journal (September 2026 - March 2027)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/

Abstract

This study aims to analyze the impact of operating expenses on the net profit of PT Indofood Sukses Makmur Tbk. Operating expenses are a crucial factor influencing a company's profitability, as rising costs unaccompanied by revenue growth can suppress net profit. The study employs a quantitative method using secondary data specifically the financial statements of PT Indofood Sukses Makmur Tbk, obtained from the company's annual and financial reports. The financial data indicate that in 2025, Indofood's net sales reached approximately IDR 123.49 trillion, up from IDR 115.79 trillion in 2024. During the same period, net profit attributable to owners of the parent entity rose from approximately IDR 8.64 trillion to IDR 10.68 trillion. Selling and distribution expenses also increased from approximately IDR 12.26 trillion to IDR 12.59 trillion, while general and administrative expenses rose from approximately IDR 5.05 trillion to IDR 5.24 trillion. Based on these findings, it can be concluded that the management of operating expenses plays a vital role in maintaining and boosting the company's net profit. Operational cost efficiency, combined with increased sales, can help the company enhance its profitability. Consequently, effective control of operating expenses is a key factor in supporting the achievement of net profit for PT Indofood Sukses Makmur Tbk.
Co-Authors Badie Uddin Dedy Suryadi Efrinal Enggun Gunawan Faridha Nurazizah Yasirrahayu Febriyan Muliany Harry Subagjo Rosedi Setiawati, Popong Sofyan, Joel Faruk Triyani