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All Journal Journal Of Science Education And Management Business Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Pengabdian Masyarakat Bangsa Journal of Business Economics and Management Jurnal Pengabdian Kepada Masyarakat Indonesia
Lasmi Yupita
Politeknik Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pelatihan Pengenalan Dasar-Dasar Akuntansi Bagi Siswa SMAN 11 Solok Selatan Untuk Meningkatkan Pemahaman Literasi Akuntansi Ria Angriani; Tika Arizona; Lasmi Yupita; Ridho Deza Perkasa; Yeni Sofiarna
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 3 (2025): Desember: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i3.9729

Abstract

This community service activity aims to improve accounting literacy through basic accounting cycle training for students of SMAN 11 Solok Selatan in grades 10, 11, and 12. This training equips them to manage personal or small business finances and prepares them for university or the workforce. Without a basic understanding of accounting, students are susceptible to recording errors, non-transparent cash management, and a lack of ability to assess the financial health of a business. Initial identification results indicate that over 70% of students have never received formal accounting material. The national curriculum only covers basic economic concepts but does not cover practical financial record-keeping practices applicable to everyday life. Improving accounting understanding among students can also foster awareness of the importance of good financial record-keeping. Students of SMAN 11 Solok Selatan need to improve their accounting literacy to better understand and apply basic accounting concepts, such as financial transactions, financial statement preparation, and financial decision-making based on accounting data. This training is expected to improve the competency of SMAN 11 Solok Selatan students in general and their understanding of accounting specifically.
Pengaruh Penggunaan Media Sosial Dan Inovasi Terhadap Kinerja Umkm Di Provinsi Sumatra Barat Pada Masa Pandemi COVID-19 Lasmi Yupita
Journal of Science Education and Management Business Vol. 5 No. 1 (2026): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

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Abstract

This study was conducted to see the effect of the use of social media and innovation on the performance of MSMEs in the province of West Sumatra during the Covid-19 pandemic. The research population is SMEs in West Sumatra Province. The sample collection technique is random sampling by distributing questionnaires via google form and directly to MSME actors. Research respondents are 155 SMEs in the province of West Sumatra. Test Analysis of the data used is multiple linear regression. The results of the study indicate that there is a positive and significant influence on the use of social media and innovation on the performance of MSMEs in the province of West Sumatra during the Covid-19 Pandemic Period. From the research that has been done, it can help MSME actors as input to explore the potential of MSMEs in improving performance, by utilizing technology such as maximizing the use of social media and carrying out innovations, especially during the COVID-19 pandemic.
Pengaruh Live Streaming Selling, Diskon, dan Gratis Ongkir Terhadap Impulsive Buying pada Pengguna Sunscreen Azarine dalam E-Commerce Tiktok Dwita Rizqi Syaharani; Tika Arizona Febriani; Lasmi Yupita
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.103

Abstract

In today's digital era, marketing can be done in various ways, for example, through live streaming selling. This study aims to assess the influence of live streaming selling, discounts, and free shipping on consumers' decisions to make impulse purchases, particularly of Azarine products on TikTok E-Commerce. The approach used in this study is quantitative. The population of this study consists of TikTok e-commerce customers who have purchased Azarine products. The sample consists of TikTok e-commerce users who have purchased Azarine products during live streaming selling. A total of 52 data points were collected through an online questionnaire. Non-probability sampling was used to obtain the sample. The results of the study show that (1) live streaming selling influences 88.4% of customers' impulsive purchasing decisions. (2) Discounts can influence 98% of customers' impulsive purchasing decisions. (3) The availability of free shipping vouchers can influence 96.1% of customers' impulsive purchasing decisions.
Pengaruh Penerapan Sistem Persediaan Perpetual Terhadap Efisiensi Persediaan dan Laba Perusahaan Dagang Fadhila Supari; Lasmi Yupita; Widya Febriani; Ulia Ulfa; Miftahul Hasanah
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

In the business world, proper inventory management plays a vital role in sustaining operations and ensuring the profitability of trading companies. This study examines the effect of implementing a perpetual inventory system on stock management efficiency and profit growth. A quantitative approach was applied using a survey method, with multiple linear regression analysis based on financial statement data collected over a five-year period. The findings reveal a positive and significant influence, where a regression coefficient of 0.35 indicates improved inventory efficiency, while a coefficient of 0.45 reflects increased profitability. The system enables real-time stock monitoring, minimizes the risk of overstocking or stockouts, and facilitates timely purchasing adjustments in line with market demand. Based on these results, the perpetual inventory system is recommended as a management strategy capable of enhancing both operational efficiency and the profitability of trading companies..
Pelatihan Pemanfaatan Marketplace Dan Media Sosial Untuk Mendukung Pemasaran Produk UMKM Di Lubuk Begalung Padang Lasmi Yupita; Putri Nadia; Resyelly Viona
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 2 (2026): JURMAS BANGSA
Publisher : Riset Sinergi Indonesia

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Abstract

Perkembangan teknologi digital memberikan peluang besar bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam meningkatkan pemasaran produk melalui marketplace dan media sosial. Namun, sebagian besar pelaku UMKM di Kecamatan Lubuk Begalung Kota Padang masih menghadapi keterbatasan dalam memanfaatkan teknologi digital sebagai sarana promosi dan pemasaran produk. Permasalahan yang dihadapi mitra meliputi rendahnya pemahaman penggunaan marketplace, kurangnya kemampuan pengelolaan media sosial usaha, serta keterbatasan keterampilan dalam membuat konten promosi digital yang menarik. Oleh karena itu, kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan dalam bentuk pelatihan pemanfaatan marketplace dan media sosial untuk mendukung pemasaran produk UMKM. Metode pelaksanaan kegiatan dilakukan melalui beberapa tahapan, yaitu sosialisasi, pelatihan, praktik langsung, pendampingan, dan evaluasi kegiatan. Pelatihan difokuskan pada penggunaan marketplace, pengelolaan media sosial usaha, serta pembuatan konten promosi digital menggunakan aplikasi sederhana yang mudah digunakan oleh peserta. Kegiatan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam memanfaatkan teknologi digital sebagai media pemasaran produk secara efektif dan berkelanjutan. Hasil yang diharapkan dari kegiatan ini adalah meningkatnya kemampuan mitra dalam menggunakan marketplace dan media sosial sebagai sarana promosi digital, meningkatnya kualitas pemasaran produk UMKM, serta meningkatnya daya saing usaha masyarakat di era digital.
Co-Authors Angriani, Ria Dwita Rizqi Syaharani Fadhila Supari Miftahul Hasanah Putri Nadia Resyelly Viona Ridho Deza Perkasa Tika Arizona Tika Arizona Febriani Ulia Ulfa Widya Febriani Yeni Sofiarna