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PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI (HPP) DAN HARGA JUAL PADA UMKM DI DESA BUSUNG Charly Marlinda; Ranti Utami; Rachmad Chartady; Putri Dwi Novrina; Novica Indriaty
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 7: Juli 2025
Publisher : Bajang Institute

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Abstract

This community service activity was conducted to assist MSME (Micro, Small, and Medium Enterprises) actors in Busung Village, Seri Kuala Lobam Subdistrict, Bintan Regency, in understanding the concept of Cost of Goods Manufactured (COGM) and determining the appropriate selling price for their products. Busung Village is an archipelago region where most of the population are fishermen and face economic limitations due to weather conditions. This program aims to enable MSMEs to accurately calculate COGM, allowing them to set competitive and profitable selling prices. The activity was carried out door- to-door, providing individual guidance. The methods used included interviews, socialization, training, and understanding evaluations. The results of the assistance indicated a significant increase in MSME actors' understanding of COGM and product pricing. Thus, this program positively contributes to improving business management skills for the residents of Busung Village
PEMBUKUAN BERBASIS E-FINANCING PADA UMKM DI DESA EKANG ANCULAI Hendy Satria; Putri Dwi Novrina; Novica Indriaty; Vanisa Meifari; M. Fachri Riauan; Widy Andini Putri
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i2.8108

Abstract

Kegiatan Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (P2EM) di Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang yang salah satunya berlokasi di Desa Ekang Anculai, Kecamatan Teluk Sebong, Kabupaten Bintan, Kepulauan Riau. Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu kekuatan pendorong pembangunan ekonomi suatu daerah. Namun, para pelaku UMKM di Desa Ekang Anculai yaitu UMKM Dapur Rubi dan UMKM Cookies’58 sering menghadapi kesulitan terkait pengaturan tata kelola keuangan, mulai dari mencatat transaksi hingga menyusun laporan keuangan perusahaan. Para pemilik UMKM juga menyatakan kesulitan dalam mencatat laporan transaksi karena kurangnya pengetahuan dan keterampilan mengenai cara mencatat laporan keuangan dengan baik dan tepat. Penelitian ini bertujuan untuk menerapkan sistem akuntansi berbasis aplikasi atau menerapkan e-financing kepada pelaku usaha. Hasil dari penelitian ini diharapkan dapat membantu kebutuhan perusahaan mengenai proses pencatatan dan pelaporan keuangan, sehingga perusahaan dapat mengetahui laba atau rugi yang di dapatkan oleh perusahaan
The Influence of Cash Ratio, Net Profit Margin, and Company Size on Dividend Policy Dea Anggraini; Utami, Ranti; Afriyadi; Novica Indriaty; Tommy Munaf
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.14

Abstract

The purpose of this study was to determine the effect of cash ratio, net profit margin and company size on dividend policy in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this research is quantitative. The population in this study were 58 main board consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used in this study was purposive sampling. So that the sample obtained was 21 consumer non-cyclicals companies listed on the IDX for the 2018-2022 period. The results showed that partially cash ratio and net profit margin had no effect on dividend policy. Meanwhile, company size partially has a significant effect on dividend policy. It can be concluded that cash ratio, net profit margin and company size have an effect on dividend policy. And the Adjusted R-Squared value is 0.736174, which means that the dividend policy is influenced by the Cash Ratio, Net Profit Margin and Company Size by 73.62% and 26.38% is influenced by other variables not examined in this study.
OPTIMALISASI PEMBUATAN PEMBUKUAN SEDERHANA UNTUK UMKM DESA PENGUDANG Charly Marlinda; Ranti Utami; Rachmad Chartady; Putri Dwi Novrina; Novica Indriaty
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol. 3 No. 3: Juli 2026
Publisher : P3M STIE Pembangunan Tanjungpinang

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Abstract

Pelatihan dan pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM tentang akuntansi dan pentingnya penyusunan laporan keuangan. Tujuan khususnya adalah agar peserta: 1) memahami konsep dasar akuntansi dan manfaat laporan keuangan, 2) mampu menyusun laporan keuangan secara mudah dan sesuai standar, serta 3) memiliki kemauan menggunakan akuntansi untuk meningkatkan kinerja usaha mereka. Kegiatan dilakukan melalui pelatihan, penyuluhan, diskusi, dan pendampingan langsung yang disesuaikan dengan jadwal pelaku UMKM. Hasil pelatihan menunjukkan respons positif, di mana sebagian peserta telah memahami dasar pencatatan laporan keuangan dan mampu mengerjakan studi kasus dengan benar. Untuk menjangkau UMKM yang tidak dapat hadir, dilakukan sosialisasi secara door to door, yang terbukti efektif. Antusiasme tinggi juga terlihat pada hari kedua pelatihan (2 November 2024), yang diikuti oleh empat UMKM. Mereka dibimbing langsung dalam penyusunan laporan keuangan sederhana. Secara keseluruhan, pelatihan ini tidak hanya memberikan keterampilan teknis, tetapi juga menumbuhkan kesadaran dan motivasi peserta untuk lebih serius dalam mengelola keuangan usaha. Banyaknya pertanyaan yang diajukan menunjukkan minat tinggi peserta terhadap materi, serta dorongan untuk memperbaiki kinerja dan keberlanjutan usaha melalui praktik akuntansi yang lebih baik. A B S T R A C T This training and service aims to increase the understanding of MSME actors about accounting and the importance of preparing financial statements. The special goal is for participants: 1) to understand the basic concepts of accounting and the benefits of financial statements, 2) be able to prepare financial statements easily and according to standards, and 3) have the willingness to use accounting to improve their business performance. Activities are carried out through training, counseling, discussions, and direct assistance that are adjusted to the schedule of MSME actors. The results of the training showed a positive response, where some participants had understood the basics of recording financial statements and were able to do case studies correctly. To reach MSMEs who cannot attend, door-to-door socialization is carried out, which has proven to be effective. High enthusiasm was also seen on the second day of the training (November 2, 2024), which was attended by four MSMEs. They are guided directly in the preparation of simple financial statements. Overall, this training not only provides technical skills, but also fosters awareness and motivation of participants to be more serious in managing business finances. The large number of questions asked showed the participants' high interest in the material, as well as the encouragement to improve business performance and sustainability through better accounting practices.
PEMANFAATAN ECO ENZYME SEBAGAI SOLUSI PENGOLAHAN LIMBAH & PUPUK ORGANIK UNTUK PERTANIAN BERKELANJUTAN DI KELOMPOK TANI DESA TEMBELING Dwi Septi Haryani; Selvi Fauzar; Risnawati Risnawati; Maryati Maryati; Nanda Kristia Santoso; Surya Kusumah; Armansyah Armansyah; Rachmad Chartady; Muhammad Isa Alamsyahbana; Novica Indriaty
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol. 3 No. 1: Januari 2026
Publisher : P3M STIE Pembangunan Tanjungpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/jp3em.v3i1.2567

Abstract

This Community Service activity aims to increase knowledge about the use of Eco Enzymes as a waste processing solution and organic fertilizer for sustainable agriculture. The method developed in this service activity is through training and mentoring activities for farmers in Tembeling Village. The main problem faced by farmers in Tembeling Village is that agricultural land still uses chemical fertilizers or pesticides. This results in a decrease in soil fertility and problems with dangerous chemicals. So that with training and mentoring activities regarding the use of Eco Enzymes in agriculture in Tembeling Village, it can provide insight, knowledge and skills for farmers and can be directly applied by farmers in Tembeling Village.
MENINGKATKAN PEMAHAMAN PENCATATAN KEUANGAN PELAKU USAHA UMKM DI DESA SRI BINTAN Ranti Utami; Hendy Satria; Rachmad Chartady; M. Isa Alamsyahbana; Novica Indriaty
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol. 3 No. 4: Oktober 2026
Publisher : P3M STIE Pembangunan Tanjungpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/jp3em.v3i4.2613

Abstract

Micro, Small and Medium Enterprises (MSMEs) are now widely spread from cities to villages. The existence of MSMEs can help improve the community's economy. If you look at the development of MSMEs from year to year, their numbers have increased significantly, but if you look at the financial aspect, only a few MSMEs have experienced developments in terms of financial management, such as bookkeeping. The purpose of bookkeeping is to record all incoming and outgoing financial transactions to produce financial reports. MSME actors in Sri Bintan Village have not yet done bookkeeping, so far business actors have not recorded incoming and outgoing cash, only based on personal estimates. The aim of carrying out this service is to provide information and assistance about the importance of simple bookkeeping as well as bookkeeping training for MSMEs. The method of this service is by conducting seminars, training, and providing assistance to MSME actors in Sri Bintan Village. Training was carried out for MSME actors in Sri Bintan Village, where so far the MSME actors have not recorded any income and expenditure of money, profits are only estimated. MSME players realize that having financial reports can help measure performance every month and realize the importance of simple bookkeeping.
PENGARUH BEBAN BONUS WADI’AH DAN BEBAN PROMOSI TERHADAP LABA OPERASIONAL PADA PT. BANK PANIN DUBAI SYARIAH TBK Rosiana, Rosiana; Alamsyahbana, Muhammad Isa; Novica Indriaty
Economic, Accounting Scientific Journal (CASH) Vol 9 No 2 (2026): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

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Abstract

This study aims to analyze the effect of Wadi’ah bonus expenses and promotional expenses on operating profit at PT. Bank Panin Dubai Syariah Tbk for the period 2015–2024. The research employs a quantitative approach using secondary data derived from the company’s quarterly financial reports. Data collection methods include literature review and documentation, while data analysis techniques consist of classical assumption testing, multiple linear regression analysis, and hypothesis testing using EViews version 12. The results indicate that partially, Wadi’ah bonus expenses have a positive and significant effect on operating profit, whereas promotional expenses have a negative and significant effect. Simultaneously, both independent variables have a significant influence on operating profit. These findings suggest that effective management of Wadi’ah bonus expenses can enhance the company’s profitability, while promotional expenses require further evaluation to ensure their efficiency and contribution to financial performance
PENGARUH PEMBIAYAAN MUDHARABAH DAN TABUNGAN MUDHARABAH TERHADAP PROFITABILITAS BANK MUAMALAT INDONESIA Tbk Novica Indriaty
Economic, Accounting Scientific Journal (CASH) Vol 8 No 2 (2025): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pembiayaan mudharabah dan tabungan mudharabah terhadap profitabilitas pada Bank Muamalat Indonesia. Sampel pada penelitian ini adalah Laporan keuangan bulanan perusahaan Bank Muamalat Indonesia 2013-2024 dengan menggunakan Teknik analisis Time Series. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Objek penelitian berikut adalah Bank Muamalat Indonesia. Jenis data yang digunakan dalam penelitian berikut adalah jenis data sekunder. Teknik pengumpulan data dilakukan dengan Pustaka dan internet. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat diketahui bahwa variabel pembiayaan mudharabah menunjukkan bahwa pembiayaan mudharabah berpengaruh signifikan terhadap profitabilitas Bank Muamalat Indonesia. Dengan nilai t-statistik sebesar 7.783678 yang lebih besar dari t tabel 1.68023 dan probabilitas sebesar 0.0000 yang lebih kecil dari 0,05, hipotesis pertama (H1) diterima. Sedangkan variabel Tabungan mudharabah nilai t-statistik sebesar -2.404752 yang lebih kecil dari t tabel 1.68023 dan probabilitas 0.0205 yang lebih kecil dari 0,05, menyatakan bahwa tabungan mudharabah berpengaruh negatif terhadap profitabilitas Bank Muamalat Indonesia. Kata Kunci: Pembiayaan Mudharabah, Tabungan Mudharabah, Bank Muamalat Indonesia.