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All Journal Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Program Pemberdayaan Masyarakat Jurnal Cakrawala Akademika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Intan Dwi Lestari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Perhitungan HPP dalam Menentukan Harga Jual pada UMKM Di Wilayah Pasir Gunung Selatan, Kota Depok: Perhitungan HPP dalam Menentukan Harga Jual pada UMKM Di Wilayah Pasir Gunung Selatan, Kota Depok Sulastri, Tati; Muhammad Husni Usman; Otti Wulandhari; Ageng Nugroho; Mia Marsherlita; Shinta Nurfitriyani; Adam Trias Putra; Intan Dwi Lestari; Maria Agnes Tampinongkol; Muhammad Haidar; Ijay Kamaludin
Jurnal Pengabdian Masyarakat Program Pemberdayaan Masyarakat Nasional Vol. 1 No. 01 (2024): Program Pemberdayaan Masyarakat : Jurnal Pengabdian Masyarakat
Publisher : STIE MBI

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

Abstract

Salah satu peran masyarakat dalam berkontribusi terhadap pembangunan ekonomi nasional utamanya adalah melalui sektor UMKM. Banyak pelaku UMKM yang belum mencapai target laba yang diinginkan karena keterbatasan pengetahuan pelaku UMKM terhadap beberapa aspek dalam dunia bisnis seperti keuangan juga menjadi permasalahan yang serius. Kasus demikian terjadi karena sebagian pelaku UMKM masih menganggap masalah keuangan dan pencatatan tidak diperlukan bagi UMKM. Tujuan kegiatan Community Development untuk UMKM ini adalah memberikan pelatihan kepada pelaku UMKM di Kelurahan Pasir Gunung Selatan, Kota Depok dalam menghitung harga pokok produksi dan penentuan harga penjualan produk. Kegiatan ini dilaksanakan dalam bentuk pelatihan dengan pemberian materi dan praktik perhitungan harga pokok produksi dalam menentukan harga jual. Sasaran dari kegiatan ini adalah UMKM di Kelurahan Pasir Gunung Selatan, Kota Depok. Metode kegiatan yang digunakan dalam kegiatan ini adalah metode Deskriptif dengan pendekatan Experimental Learning, yang disampaikan melalui ceramah, tanya jawab, diskusi interaktif, dan praktik. Hasil dari kegiatan ini adalah berupa pemahaman dalam melakukan perhitungan harga pokok produksi sebelum menentukan harga jual dalam usahanya, sehingga diharapkan kedepannya UMKM tidak lagi mengalami kebingungan dalam menghitung keuntungan yang sebenarnya.
Pengaruh Penerapan Akuntansi Berbasis Akrual terhadap Transparansi Keuangan: Studi Kasus Pemerintah Daerah di Indonesia Intan Dwi Lestari; Lismita Maharani; Sandra; Peny Cahaya Azwari
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.406

Abstract

Transparency in financial management serves as a crucial cornerstone for establishing an accountable and trustworthy government. To enhance the quality of public sector financial reports, the Indonesian government has adopted an accrual-based accounting system in accordance with Government Regulation Number 71 of 2010, which outlines Government Accounting Standards. This study seeks to assess how the implementation of accrual-based accounting influences the level of financial transparency in local governments. Utilizing a quantitative approach based on case studies of 20 local governments, data were collected through questionnaires and documentation analysis. The findings reveal that accrual-based accounting significantly enhances the transparency of local financial practices reports, by producing more complete, relevant, and publicly accessible information. However, its implementation still faces various challenges, such as limited human, resource capacity, suboptimal technological infrastructure, and lack of commitment from local leaders. Therefore, the success of implementing accrual accounting requires ongoing efforts to strengthen institutional capacity and build a culture of transparent and accountable governance. 
PENGARUH KEPEMILIKAN PUBLIK, KOMITE AUDIT, DAN PENGUNGKAPAN SUKARELA TERHADAP KUALITAS AUDIT DI SEKTOR PERBANKAN Suparlan; Gema Sri Basyir; Hidayatul Akma; Ilen Marliani; Intan Dwi Lestari
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 12 No. 2 (2024): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v12i2.604

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan publik, komite audit, dan pengungkapan sukarela terhadap kualitas audit pada sektor perbankan tahun 2021-2023. Metode regresi logistik biner digunakan untuk menguji hubungan antarvariabel dengan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa kepemilikan publik dan komite audit tidak memiliki pengaruh yang signifikan terhadap kualitas audit. Sementara itu, pengungkapan sukarela memiliki pengaruh signifikansi, yang mengindikasikan bahwa transparansi yang lebih tinggi berpotensi meningkatkan kualitas audit. Temuan ini menunjukkan bahwa variabel-variabel tersebut belum cukup kuat dalam menjelaskan kualitas audit di sektor perbankan, sehingga diperlukan penelitian lebih lanjut dengan memperluas variabel dan konteks. Penelitian ini memberikan kontribusi bagi pengembangan tata kelola perusahaan dan praktik audit yang lebih baik melalui peningkatan transparansi dan efektivitas komite audit. Kata Kunci: Kepemilikan Publik, Komite Audit, Pengungkapan Sukarela, Kualitas Audit ABSTRACT This study aims to analyze the effect of public ownership, audit committees, and voluntary disclosure on audit quality in the banking sector in 2021-2023. The binary logistic regression method is used to test the relationship between variables with a sample of banking companies listed on the Indonesia Stock Exchange. The results of the study indicate that public ownership and audit committees do not have a significant effect on audit quality. Meanwhile, voluntary disclosure has a significant effect, indicating that higher transparency has the potential to improve audit quality. These findings indicate that these variables are not strong enough to explain audit quality in the banking sector, so further research is needed by expanding the variables and context. This study contributes to the development of better corporate governance and audit practices by increasing transparency and effectiveness of audit committees. Keywords: Public Ownership, Audit Committee, Voluntary Disclosure, Audit Quality
Optimalisasi Platfrom E-commerce Dalam Pemasaran tanjak PalembangPlatfrom Digital: Tokopedia, Bukalapak, Blibli Sandra Sandra; Lismita Maharani; Intan Dwi Lestari; Maya Panorama
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5917

Abstract

Tanjak Palembang, as a cultural heritage typical of South Sumatra, has high historical and aesthetic value. Although it was once only worn by the nobility, now tanjak has become part of the cultural identity that can be worn by anyone. In the digital era, marketing of traditional cultural products such as tanjak faces challenges from modern products and consumer accessibility. This study aims to analyze the optimal strategy in utilizing e-commerce platforms, such as Tokopedia, Bukalapak, and Blibli, to increase the appeal, sales, and preservation of the Palembang tanjak culture. The research method used is qualitative descriptive, with primary data collection through interviews and observations, as well as secondary data from literature and industry reports. The results of the study indicate that the use of e-commerce platforms significantly expands market reach and increases brand awareness of the Palembang tanjak. However, business actors also face challenges such as tight price competition and lack of knowledge in digital marketing. Therefore, the right strategy is needed, including training for MSMEs and improving the quality of digital content. Overall, e-commerce optimization has proven effective in increasing the marketing of Palembang tanjak, with the hope of collaboration between business actors, the government, and e-commerce platforms to support the development of local products.
Co-Authors Adam Trias Putra Ageng Nugroho Gema Sri Basyir Hidayatul Akma Ijay Kamaludin Ilen Marliani Lismita Maharani Maria Agnes Tampinongkol Maya Panorama Mia Marsherlita Muhammad Haidar Muhammad Husni Usman Otti Wulandhari Peny Cahaya Azwari Sandra Sandra Sandra Shinta Nurfitriyani Sulastri, Tati Suparlan .