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All Journal Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Mandiri Basic and Applied Accounting Research Journal
Novica Indriaty
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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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.
Co-Authors Afriyadi Charly Marlinda Chartady, Rachmad Dea Anggraini M. Fachri Riauan Putri Dwi Novrina Ranti Utami Satria, Hendy Tommy Munaf Utami, Ranti Vanisa Meifari Widy Andini Putri