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All Journal AKSES: Jurnal Ekonomi dan Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SENTRALISASI Jurnal Pengabdian Dharma Laksana Jurnal Pengabdian kepada Masyarakat Nusantara Abdimas: Papua Journal Of Community Service Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ar-Ribh Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Pengabdian Teratai Jurnal Dehasen Untuk Negeri Jurnal Pengabdian Mandiri Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Mount Hope Global Economic Journal JURALINUS Dinamis: Jurnal Pengabdian Kepada Masyarakat
Wangsi, Mitta Muthia
Universitas Muhammadiyah Sorong
Aerospace Engineering Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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ANALISIS PENGARUH PERPUTARAN KAS, PIUTANG, DAN PERSEDIAN TERHADAP PROFITABILITAS PERUSAHAN PT. BUMI IRIAN INDAH (BII) Wangsi, Mitta Muthia; Haurissa, Yane Listy
Mount Hope Economic Global Journal Vol. 1 No. 3 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v1i3.157

Abstract

This research aims to determine the analysis of the influence of working capital/current assets on profitability. This working capital / current assets turnover includes cash turnover, inventory turnover, and accounts receivable inventory. Bumi Irian Indah Company's financial report is used as secondary data in this research with a time period of 2018-2020. Multiple linear regression, T test and F test are used as analysis methods. The conclusion of this research analysis is that working capital/current asset turnover has a simultaneous effect on profitability, while only partial inventory and receivables have an effect on profitability.
Pelatihan Pembukuan dan Penyusunan Laporan Keuangan pada Karyawan Administrasi Umsmart Sorong Lestari, Bekti Wiji; Wangsi, Mitta Muthia; Bintari, Wisang Candra; Nurhani, Nurhani; Prihandoko, Nugroho
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.37919

Abstract

UMSMart merupakan salah satu unit usaha bisnis non akademik Universitas Muhammadiyah Sorong yang bergerak dibidang perdagangan makanan dan minuman. Pelatihan pembukuan dan penyusunan laporan keuangan pada staf administrasi UMSMart bertujuan untuk memberikan pengetahuan dan pemahaman terkait penyusunan laporan keuangan yang baik dan sesuai dengan standar akuntansi Indonesia. Metode pelaksanaan dalam program ini antara lain penyampaian materi tentang konsep dasar pembukuan dan penyusunan laporan keuangan, pencatatan pembukuan sesuai dengan kode akun, pencatatan dan laporan keuangan sederhana, serta pendampingan perbaikan pencatatan dan penyusunan laporan keuangan menggunakan Microsoft excel. Pelatihan pembukuan dan penyusunan laporan keuangan ini menyasar kepada staf administrasi UMSMart yang memegang peranan penting dalam pelaporan kinerja keuangan UMSMart. Hasil dari program ini yaitu penyusunan laporan keuangan UMSMart yang lebih rapi, baik dan mudah memberikan informasi secara jelas. Disimpulkan  bahwa program pelatihan pembukuan dan penyusunan laporan keuangan ini terlaksana dengan baik dan telah mencapai tujuan sesuai dengan yang ditentukan di awal program.
Empirical Evidence For Sharia Financial Literacy Levels In Muslim Communities: 3T Region, Sorong, Southwest Papua Nurul Hidayah; Nurhani Nurhani; Wisang Candra Bintari; Nugroho Dwi Prihandoko; Mitta Muthia Wangsi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6019

Abstract

Financial inclusion is positively correlated with public financial literacy, according previous literatures. National Survey of Financial Literacy and Inclusion explained that Sorong City, as one of Indonesia's 3T (Underprivileged, Frontier, and Outermost) regions, has very low sharia financial literacy, this could hinder the expansion of local sharia financial institutions. This research aims to evaluate the level of sharia financial literacy level by evaluating 5 aspects: fundamental understanding of sharia finance (FUSF), sharia insurance (SI), sharia capital market investment (ICM), sharia savings and financing (SFS), and sharia financial ethics (SFE). 100 Muslims of working age that take part in sharia financial inclusion meet the sample criteria. By using descriptive statistical analysis, the result of overall avarage score is 67%, indicates that the Muslim community in Sorong has a medium level (60-79%) sharia financial literacy, according to Chen and Volpe (1988) model. A closer look results that the medium level of literacy for the FUSF, SFS, and SFE aspects by 60%, 64%, and 73%, respectively; the high level is SI aspect by 81%, and the low level is ICM aspect by 59%. This explains why achieving sustainability in sharia financial industry still requires significant efforts to create highly financially literate society.
Analysis Comparative of Halal Literacy Levels and Halal Awareness Index Towards the Consumption of Halal Food Products among Muslims in Sorong City, Southwest Papua Wangsi, Mitta Muthia; Wally, Nur Aeni; Talaohu, Mundarain; Putri, Nur Aulia
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3728

Abstract

The aim of this study is to examine Muslims in Sorong city's halal literacy and halal awareness index with regard to halal product consumption. This research is a particular kind of quantitative study that employs a normative method. The present study employs a statement item instrument as its data collecting method. The instrument is structured according to halal literacy characteristics and the halal awareness index. The data is analyzed using SPSS version 26 and the Halal Awareness Index is computed. The sample size for this study is 102 Muslim customers from Sorong city, representing the Muslim community in the city. This research uses purposive sampling technique, which is a non-probability sampling method. This research shows that halal literacy has a positive and significant impact on the consumption of halal food products among Muslims in Sorong, Southwest Papua. The Halal Awareness Index also has a positive and significant effect on the consumption of halal food products among Muslims in Sorong, West Papua. This is further supported by the calculation results of the Halal Awareness Index, where Muslims in Sorong
Pendampingan Pelaporan SPT Tahunan Dengan Menggunakan Aplikasi E-Filling Melalui Program Relawan Pajak Waly, Nur Aeni; Bintari, Wisang Candra; Wangsi, Mitta Muthia; Lestari, Bekti Wiji; Wijiastuti, Retno Dewi; Andjar, Febri Jein; Jamil, Ahmad; Prihandoko, Nugroho Dwi; Sari, Rosita Firda
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8794

Abstract

The problem of plastic waste in urban areas such as Jakarta continues to increase along with Taxation is a vital primary source of state revenue essential for national development. To support the improvement of taxpayer compliance, the Indonesian government has implemented a self-assessment system and utilized e-Filing technology for the Annual Tax Return reporting. However, the level of public literacy and understanding of taxation and the use of e-Filing remains low. This article discusses the implementation of the 2024 Tax Volunteer Program involving students from Muhammadiyah University of Sorong as assistants in the Annual Tax Return reporting at KPP Pratama Sorong. The methods employed include intensive preparation, training, and direct assistance to taxpayers. The results indicate that the assistance provided by tax volunteers effectively enhances taxpayers’ understanding and compliance, as well as facilitates the SPT reporting process through e-Filing. Challenges such as limited infrastructure and tax literacy are still encountered; however, overall, this program contributes positively to fostering a culture of tax reporting within the community.
The Effect of Brand Equity on the Decision of BMT Al-Hijrah Madukoro Financing Customers in Sorong City Hidayah, Nurul; Wangsi, Mitta Muthia; Aprilia, Nina
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10633

Abstract

Baitul Maal Tamwil (BMT) in its business focus contributes to encourage the economic empowerment of local communities. As a non-bank financial institution operating on sharia principles, it is a challenge for it to build brand equity and maximize its role to increase community financial inclusion. BMT Al-Hijrah Madukoro Branch, Sorong City, is an alternative microfinance institution that collects funds and distributes them into sharia financing products for the local community. This study aims to determine the effect of Brand Equity on customer decisions to take financing products at BMT Al-Hijrah Madukoro Branch, Sorong City. Research using Quantitative methods with convenience sampling techniques. The number of samples was 30 BMT Al-Hijrah financing customers. Data is analyzed with simple linear regression. The data was collected through a questionnaire on the google form link and distributed by BMT Al-Hijrah Madukoro Sorong City employees directly to their financing customers. The results show that there is an influence of Brand Equity on the Decision of BMT AL-Hijrah Financing Customers Madukoro Branch Sorong City
Pelatihan Penggunaan Aplikasi Si Apik Dalam Pendampingan Penyusunan Laporan Keuangan UMKM Kabupaten Sorong Wangsi, Mitta Muthia; Waly, Nur Aeni; Lestari, Bekti Wiji; Bintari, Wisang Candra; Andjar, Febri Jein
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.5280

Abstract

Pentingnya inovasi teknologi turut mengubah aplikasi keuangan menjadi lebih efektif dan efisien dalam penggunaan layanannya, Mulai dari pembayaran digital, manajemen risiko yang lebih cerdas, hingga penyusunan laporan keuangan. Bank Indonesia (BI) telah melakukan upaya untuk mengatasi permasalahan pencatatan dan pengelolaan informasi keuangan dengan menciptakan aplikasi Sistem Aplikasi Pencatatan Informasi Keuangan (SIAPIK) untuk mempermudah UMKM dalam mencatat transaksi keuangan dan menghasilkan laporan keuangan digital secara otomatis. Tujuan pengabdian ini diharapkan mampu memberikan pemahaman dan kemampuan secara mandiri kepada UMKM Kabupaten Sorong dalam menyusun laporan keuangan khususnya menggunakan aplikasi pencatatan informasi keuangan SIAPIK. Metode dalam pelaksanaan pengabdian ini terdiri atas Tahap Awal, Tahap Inti dan Tahap Akhir dimana ketiga tahapan ini menjelaskan alur seluruh rangkaian proses pelaksanaan kegiatan. Hasil dari kegiatan pengabdian ini menunjukkan bahwa pengetahuan dan pemahaman peserta mengenai laporan keuangan dan aplikasi pencatatan informasi keuangan semakin meningkat. Peserta juga secara mandiri mampu menyusun laporan keuangan menggunakan aplikasi SIAPIK
Pendampingan Pengisian Aplikasi Data Pokok Pendidikan Pada Operator Sekolah Di Tk Aisiyah Bustanul Athfal 6 Lestari, Bekti Wiji; Rawi, Rais Dera Pua; Wangsi, Mitta Muthia; Waly, Nur Aeni; Bintari, Wisang Candra
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2021): Desember 2021
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v1i2.5851

Abstract

This training aims to provide assistance in filling out basic education data applications which are useful for the ‘Aisyiyah Bustanul Athfal 6 Aimas Kindergarten school. This study uses qualitative data. From the results of the study, it shows that the purpose of this service activity has been achieved, this can be seen from the operators who are very understanding regarding filling out the dapodik application including filling in school data, teachers and education staff and student data correctly (see Figure 5). Filling in the data on the dapodik application provides benefits for the school, including the ease of getting information about schools and public trust in sending their children to study at ‘Aisyiyah Bustanul Athfal 6 Aimas Kindergarten.
The Effect of Investment Decisions and Dividend Policies on Company Value in the Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Years 2021–2023 Lestari, Bekti Wiji; Jumsar, Andhini Syafridha; Bintari, Wisang Candra; Waly, Nur Aeni; Wangsi, Mitta Muthia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8838

Abstract

This study aims to help determine the effect of investment decisions and dividend policy on firm value in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study is from the 2021-2023 period using 90 data consisting of 30 food and beverage sector companies. The research method used is a quantitative approach with multiple linear regression analysis techniques which are processed using SPSS software. The results of this study indicate that investment decisions have a significant and positive effect on firm value. Meanwhile, dividend policy has no significant and negative effect on firm value. Simultaneously, investment decision variables and dividend policy have a significant effect on firm value.
Analysis of The Relationship Between Profitability and Leverage on Stock Returns in Retail Companies Listed on The Indonesia Stock Exchange (IDX) in 2019–2023 Dewi, Mutiara Anggreni; Bintari, Wisang Candra; Wangsi, Mitta Muthia; Waly, Nur Aeni
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.173

Abstract

This study presents an analysis of the effect of profitability ratios and leverage ratios on the stock returns of retail companies listed on the Indonesia Stock Exchange from 2019 to 2023. The purpose of this study is to provide insight into how these financial metrics influence investor decisions and market performance. The findings indicate that both profitability ratios and leverage ratios have a significant impact on stock returns, highlighting the importance of financial health in attracting investment. This research also emphasizes the need for retail companies to adapt to changing market conditions, especially after the COVID-19 pandemic, which forced many retailers to increase their digital presence and operational strategies. This study contributes to the understanding of financial dynamics in the retail sector and is a valuable resource for academics and practitioners in the field of finance.
Co-Authors Ahamd Jamil Ahmad Jamil Andjar, Febri Jein Aprilia, Nina Bekti Wiji Lestari Dewi, Mutiara Anggreni Digor Mufti Evi Mufrihah Zain Haurissa, Yane Listy Howay, Korintus Jamil, Ahmad Jumsar, Andhini Syafridha Kamaluddin Kambu, John Regen Muhammad Amin Nugroho Dwi Prihandoko Nur Aeni Waly Nurhani Nurhani Nurhani Nurhani NURUL HIDAYAH Nurul Hidayah Prihandoko, Nugroho Prihandoko, Nugroho Dwi Putri, Nur Aulia Rawi, Rais Dera Pua Sari, Rosita Firda Sofia, Susetyowati Suntinah Suntinah Suntinah, Suntinah Talaohu, Mundarain Wally, Nur Aeni Wijiastuti, Retno Dewi Wisang Candra Bintari Yulius Frits Momot