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All Journal Wahana Riset Akuntansi Jurnal Bisnis dan Manajemen Infestasi AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JMM (Jurnal Masyarakat Mandiri) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Journal of Economics and Business Aseanomics Jurnal Akademi Akuntansi (JAA) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Riset Akuntansi Jurnal Ilmiah ESAI International Research Journal of Business Studies Jurnal Akuntansi eJEBA Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Romadhon, Fitri
Universitas Internasional Semen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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UMKM NAIK KELAS: PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI UNTUK OPTIMALISASI KEUNTUNGAN DAN KEBERLANJUTAN USAHA Romadhon, Fitri; Perwitasari, Astri Wening; Bariyah, Taufiqotul; Atikasari, Andin Dwi Nirmala; Darmawan, Andri; Maulana, Fikhi
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35477

Abstract

Abstrak: Kontribusi UMKM terhadap kuatnya perekonomian sebuah negara, tidak selalu selaras dengan peningkatan kualitas usaha. UMKM sering terkendala oleh terbatasnya sumber daya untuk mengembangkan usaha, termasuk dalam menghitung harga pokok produksi (HPP), dan menentukan harga jual. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman UMKM mengenai konsep dasar akuntansi biaya, dan mempermudah UMKM untuk mengelola keuangan melalui aplikasi berbasis website. Metode pelaksanaan kegiatan pengabdian diawali dengan tahap sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Indikator keberhasilan program meliputi 4 aspek yaitu pemahaman akuntansi biaya, kemampuan menghitung HPP, kemampuan menyusun laporan keuangan, dan menggunakan aplikasi berbasis website, yang dievaluasi pada saat sebelum dan setelah pelatihan. Kegiatan pengabdian melibatkan 30 mitra UMKM dari Forum Industri Kecil dan Menengah (IKM) Kabupaten Gresik. Hasil kegiatan menunjukkan bahwa seluruh mitra UMKM yang terlibat memahami konsep dasar akuntansi biaya, 80% mampu untuk menghitung HPP, 65% mampu menyusun laporan keuangan secara sederhana dan 75% mitra UMKM mampu menggunakan aplikasi berbasis website untuk perhitungan HPP.Abstract: The contribution of MSMEs to the strength of a country's economy is not always in line with improvements in business quality. MSMEs are often constrained by limited resources to develop their businesses, including in calculating the cost of goods manufactured (COGM) and determining selling prices. This community service activity aims to improve MSME understanding of basic cost accounting concepts and make it easier for MSMEs to manage their finances through a website-based application. The implementation method of the community service activity began with the stages of socialization, training, technology application, mentoring, and evaluation. The program success indicators included four aspects, namely understanding cost accounting, the ability to calculate COGS, the ability to prepare financial reports, and the ability to use a web-based application, which were evaluated before and after the training. The community service activity involved 30 MSME partners from the Gresik Regency Small and Medium Industry Forum (IKM). The results of the activity showed that all MSME partners involved understood the basic concepts of cost accounting, 80% were able to calculate COGS, 65% were able to prepare simple financial reports, and 75% of MSME partners were able to use web-based applications for COGS calculations.
ACCEPTABLENESS ANALYSIS OF THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY PROGRAMS WITH SOCIAL LICENSE TO OPERATE Erlina Diamastuti; Fitri Romadhon; Nur Eliza Faizty; Husnunnida Maharani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6460

Abstract

This study aims to establish the practice of Corporate Social Responsibility in one of Indonesia's cement companies. CSR practice in some State-Owned Enterprises (BUMN) is mandatory. As an effort of community development, the planned and realized CSR program needs to be evaluated for its acceptability by the community. The indicators to evaluate the effort of community development are to improve a sense of community belonging, including commitment as the ability to solve problems and access to resources. One of the tools that can be used to perform evaluations related to the acceptableness of CSR programs is the Social License to Operate (SLO). The SLO method was implemented through a series of stages: interview, FGD, and questionnaire deployment. Based on these stages, the SLO levels influenced the community's perception of acceptance of implementing CSR programs. SLO assessment showed that one of Indonesia's cement companies had obtained a social license at the approach level. The social license to operate can indicate the success rate of a program received by the community.
What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia Luthfiani, Anin Dyah; Romadhon, Fitri; Fitri, Alfiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2473

Abstract

Purpose: This study examines the main factors that influence firm value in capital-intensive industries. Specifically, it analyzes whether firm size, market capitalization, and firm growth affect firm value in Indonesia and Malaysia. Methodology/approach: The study uses a quantitative explanatory approach with panel data from publicly listed energy and basic materials companies in Indonesia and Malaysia during 2021–2024 (n = 171). Panel regression analysis is applied to the full sample and to each country separately to compare the results between the two markets. Findings: The results show that firm size and market capitalization have a positive and significant effect on firm value in both countries and in the combined sample. However, firm growth does not have a significant effect. This indicates that in capital-intensive industries, investors pay more attention to company size and market valuation than to growth indicators. The model explains firm value better in Indonesia than in Malaysia, suggesting differences in how each market responds to company characteristics. Practical implications: For managers, the findings emphasize the importance of increasing company scale, maintaining transparency, and strengthening market reputation to improve firm value. For investors, firm size and market capitalization appear to be more reliable indicators than growth when assessing companies in capital-intensive sectors. Originality/value: This study provides comparative evidence from two Southeast Asian emerging markets and offers empirical support for agency theory by demonstrating how larger firms and stronger market valuation mechanisms can reduce information asymmetry and enhance firm value in capital-intensive environments.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS: (THE EFFECT OF GREEN ACCOUNTING AND CORPOATE SOCIAL RESPONSIBILITY DISCLOSURE IMPLEMENTATION ON THE PROFITABILITY) Salsabila, Neva; Romadhon, Fitri; Fitri, Alfiana
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60026

Abstract

This research was motivated by stakeholders' doubts in assessing the company's seriousness in contributing to the environment and unclear allocation of funds for environmental activities. This research aims to determine the effect of implementing green accounting and CSR disclosure on profitability in food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample in this study used a purposive sampling technique to obtain a sample of 24 food and beverage companies. The data analysis technique in this research is multiple linear analysis using SPSS 25. The results of this research are that there is no influence between green accounting and profitability with a significant value of 0.062 which is greater than 0.05, while for the CSR disclosure variable there is an influence on profitability with a value significant 0.041 which is smaller than 0.05.
Co-Authors Alfiana Fitri Alfiana Fitri Alfiana Fitri, Alfiana Anin Dyah Luthfiani Ardhea Pramitha Cahyani Astri Wening Perwitasari Atikasari, Andin Dwi Nirmala Bariyah, Taufiqotul Darmawan, Andri Erlina Diamastuti Erlina Diamastuti Erlina Diamastuti, Erlina Fikri, Ahmad Faiz Indra Wijaya Kusuma Ira Sophita Anjarwati Isnalita Linda Dwi Anggita Luthfiani, Anin Dyah Maharani, Husnunnida Maulana, Fikhi Muhammad Akbar Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nur Eliza Faizty Nurul Qosidah Pratama, Ahmad Rizal Restu Salsabila, Neva Sugeng Firdausi Toyyibah, Ainun Vina Auliyaur Rohmah