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Penerapan Prinsip Akuntansi Aset Tetap sebagai Upaya Meningkatkan Keberlanjutan UMKM: Studi pada Percetakan Warna Mandiri Nurul Chalisa Majiding; Dwi Utami; Ambarwati Akib; Magfirah Wahyu Ramadhani; Sri Utami
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2178

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor strategis dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam pengelolaan keuangan, khususnya terkait depresiasi dan penurunan nilai aset tetap. Penelitian ini bertujuan untuk mengevaluasi penerapan akuntansi aset tetap pada UMKM Percetakan Warna Mandiri, dengan fokus pada pencatatan depresiasi dan pengujian penurunan nilai aset. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa UMKM belum menerapkan pencatatan depresiasi sesuai Pernyataan Standar Akuntansi Keuangan (PSAK), yang berdampak pada kurang akuratnya laporan keuangan. Perhitungan simulatif depresiasi dilakukan menggunakan metode garis lurus terhadap 18 jenis aset dengan total nilai perolehan Rp373.100.000, menghasilkan beban penyusutan tahunan sebesar Rp64.537.500 Ketidakterapan pencatatan depresiasi menyebabkan laporan keuangan tidak mencerminkan kondisi sebenarnya, berpotensi menyesatkan dalam pengambilan keputusan usaha dan menghambat keberlangsungan operasional jangka panjang. Di sisi lain, UMKM ini belum mengalami penurunan nilai aset karena adanya pengelolaan dan pemeliharaan aset yang baik. Penelitian ini menekankan pentingnya penerapan prinsip akuntansi aset tetap secara konsisten agar laporan keuangan lebih akurat dan keberlangsungan usaha dapat terjaga.

Implementasi Kurikulum Merdeka Dalam Pembelajaran Akuntansi: Studi Kasus di SMKN 3 Pinrang Sri Utami; Dwi Utami; Ambarwati Akib; Nurul Chalisa Majiding; Adriansyah
Jurnal Pendidikan Terapan Vol 3, No 2 May (2025)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jupiter.v3i2.572

Penelitian ini bertujuan untuk mengevaluasi implementasi Kurikulum Merdeka pada mata pelajaran akuntansi di SMKN 3 Pinrang, dengan fokus pada efektivitas, relevansi, tantangan, dan dampaknya terhadap karakter dan motivasi belajar siswa. Kurikulum Merdeka diharapkan mampu meningkatkan kemampuan berpikir kritis, kolaborasi dan kreativitas siswa, serta mempersiapkan mereka untuk menghadapi tuntutan dunia kerja. Penelitian ini menggunakan metode kualitatif dengan wawancara mendalam kepada guru akuntansi untuk memahami persepsi dan tantangan yang dihadapi dalam mengimplementasikan kurikulum tersebut. Hasil penelitian menunjukkan bahwa Kurikulum Merdeka memungkinkan guru untuk mengajar secara fleksibel, namun menghadapi tantangan dalam hal sumber daya dan pemahaman konsep kurikulum yang baru. Selain itu, kolaborasi antar guru dalam merancang materi dan penilaian dinilai penting untuk menghindari tumpang tindih dan memaksimalkan pemahaman siswa. Diharapkan penelitian ini dapat memberikan wawasan mengenai peningkatan kualitas pendidikan akuntansi di SMK melalui implementasi Kurikulum Merdeka yang adaptif.

Strategi Pemasaran Korean Street Food Pada UMKM Di Pasar Cidu Makassar Untuk Meningkatkan Volume Penjualan Dengan Media Sosial Sebagai Variabel Intervening Sri Utami; Hikmayani Subur
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.997

This research aims to investigate the effect of Korean Street Food marketing strategies on MSMEs in Pasar Cidu Makassar on increasing sales volume, with social media as an intervening variable. Quantitative methods were used in this research by collecting data through surveys of 50 MSME owners or managers at Pasar Cidu Makassar who actively use social media in their marketing strategies. The results of multiple regression analysis show that marketing strategy has a significant direct influence on social media (path coefficient = 0.541, p < 0.05) and sales volume (path coefficient = 0.646, p < 0.05). In addition, social media also has a significant influence on sales volume (path coefficient = 0.062, p < 0.05), acting as a mediator between marketing strategies and increasing sales volume. Path analysis shows that the total effect of marketing strategy on sales volume is 0.6795, which indicates the existence of significant direct and indirect effects. These findings emphasize the importance of integrating marketing strategies and social media in an effort to increase the sales volume of Korean Street Food MSMEs at Cidu Makassar Market.

Strategi Pemasaran Korean Street Food Pada UMKM Di Pasar Cidu Makassar Untuk Meningkatkan Volume Penjualan Dengan Media Sosial Sebagai Variabel Intervening Sri Utami; Hikmayani Subur
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.997

This research aims to investigate the effect of Korean Street Food marketing strategies on MSMEs in Pasar Cidu Makassar on increasing sales volume, with social media as an intervening variable. Quantitative methods were used in this research by collecting data through surveys of 50 MSME owners or managers at Pasar Cidu Makassar who actively use social media in their marketing strategies. The results of multiple regression analysis show that marketing strategy has a significant direct influence on social media (path coefficient = 0.541, p < 0.05) and sales volume (path coefficient = 0.646, p < 0.05). In addition, social media also has a significant influence on sales volume (path coefficient = 0.062, p < 0.05), acting as a mediator between marketing strategies and increasing sales volume. Path analysis shows that the total effect of marketing strategy on sales volume is 0.6795, which indicates the existence of significant direct and indirect effects. These findings emphasize the importance of integrating marketing strategies and social media in an effort to increase the sales volume of Korean Street Food MSMEs at Cidu Makassar Market.

Intensi Berwirausaha Mahasiswa Ditinjau dari Sikap, Norma Subjektif, dan Persepsi Kontrol Perilaku Sri Utami
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 1 (2026): MEI 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i1.7378

This study analyzes the effects of attitude toward entrepreneurship, subjective norms, and perceived behavioral control on students' entrepreneurial intention. The study used a quantitative explanatory design involving 205 students from the Department of Accounting Science, Universitas Negeri Makassar. Respondents were selected through purposive sampling based on three criteria: active student status, completion of an entrepreneurship course, and willingness to complete the questionnaire. Data were collected using a closed-ended questionnaire with a five-point Likert scale and analyzed using multiple linear regression. The results show that attitude toward entrepreneurship has a positive and significant effect on entrepreneurial intention (β = 0.203; p < 0.001), subjective norms have a positive and significant effect (β = 0.212; p < 0.001), and perceived behavioral control has a positive and significant effect (β = 0.382; p < 0.001). Together, the three variables explain 45.6% of the variance in entrepreneurial intention. Perceived behavioral control is the strongest predictor, indicating that students' entrepreneurial intention is closely related to confidence in managing business tasks, risks, and opportunities.

Determinan Perilaku Keuangan Mahasiswa: Peran Literasi Keuangan dan Pengendalian Diri Sri Utami; Hikmayani Subur
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 1 (2026): MEI 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i1.7379

Perilaku keuangan mahasiswa menjadi isu penting karena mahasiswa berada pada fase transisi menuju kemandirian ekonomi dan semakin sering menggunakan layanan keuangan digital. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan pengendalian diri terhadap perilaku keuangan mahasiswa Jurusan Ilmu Akuntansi Universitas Negeri Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Responden penelitian adalah 95 mahasiswa yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner tertutup berbasis skala Likert lima poin dan dianalisis menggunakan Partial Least Squares-Structural Equation Modeling dengan bantuan SmartPLS. Literasi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa dengan koefisien sebesar 0,275, t-statistic sebesar 3,520, dan p-value < 0,001. Pengendalian diri juga berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa dengan koefisien sebesar 0,391, t-statistic sebesar 5,118, dan p-value < 0,001.Temuan ini menunjukkan bahwa perilaku keuangan mahasiswa dapat diperkuat melalui peningkatan pemahaman keuangan dan kemampuan mengendalikan dorongan konsumtif dalam pengambilan keputusan keuangan sehari-hari.

Training on Developing Digital Learning Modules for Students in the Era of Educational Transformation Sri Utami; Ambarwati Akib; Nurul Chalisa Majiding; Dwi Utami; Magfirah Wahyu Ramadhani
Outline Journal of Community Development Vol. 4 No. 1 (2026)
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/x0dbd951

This community service activity addressed the need to strengthen the ability of Accounting Education students at Universitas Negeri Makassar to design digital learning modules that are relevant to the ongoing transformation of education. Many students are familiar with digital tools for learning, yet they still require structured guidance to develop teaching materials that are systematic, interactive, and suitable for classroom use. The activity aimed to improve students’ understanding of digital learning modules and to train them to produce initial module drafts based on accounting learning topics. The program was conducted on April 6, 2026, in a classroom setting and involved 70 students. The implementation used a participatory training approach through material presentation, demonstration, guided practice, discussion, and mentoring. The results showed that the activity increased students’ understanding of the structure and function of digital learning modules and encouraged active participation throughout the training process. Students were able to develop initial digital module drafts and demonstrated greater confidence in integrating pedagogical and digital elements into learning materials. In conclusion, the training contributed positively to the development of students’ academic and professional readiness and can be further expanded through follow-up mentoring, product refinement, and classroom-based implementation.

Edukasi Literasi Keuangan Digital Berbasis Smartphone Bagi Mahasiswa dalam Menghadapi Tantangan Ekonomi Digital Dwi Utami; Sri Utami; Desi Ratna Dewi; Patahuddin
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 3 No. 5 (2026): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v3i5.7876

The rapid growth of the digital economy has increased the use of digital financial services among university students. However, the extensive utilization of financial technology has not been fully supported by adequate digital financial literacy skills. This condition exposes students to various risks, including consumptive behavior, digital fraud, misuse of personal data, and poor financial decision-making. This Community Service Program aimed to enhance students’ understanding and skills in managing digital finance through smartphone-based digital financial literacy education. The program employed interactive lectures, discussions, simulations of digital financial applications, and evaluations using pre-tests and post-tests. Students actively participated in all stages of the program. The results indicated an improvement in students’ understanding of digital financial literacy concepts, digital transaction security, personal financial management, and the responsible use of digital financial services. In addition, participants demonstrated increased awareness of the importance of protecting personal data, avoiding digital fraud, and controlling consumptive behavior in financial technology usage. Smartphone-based digital financial literacy education proved to be an effective approach for improving students’ ability to face the challenges of the digital economy. Similar programs should be implemented continuously to strengthen digital financial literacy among young generations in the era of digital transformation.

Pengaruh Biaya Produksi dan Volume Penjualan terhadap Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Sektor Food and Beverage di BEI Dwi Utami; Ambarwati Akib; Sri Utami
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1759

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

Pengaruh Biaya Produksi dan Volume Penjualan terhadap Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Sektor Food and Beverage di BEI Dwi Utami; Ambarwati Akib; Sri Utami
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1759

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

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