Claim Missing Document
Check
Articles

Membangun Wirausaha Kreatif Berbasis Lingkungan: Pelatihan Recycle Botol Kaca untuk Kelompok Dasawisma Yeni Rahmawati ES; Rina Agustina; Ana Septiani; Tiara Anggia Dewi
SINAR SANG SURYA Vol 10 No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4637

Abstract

Kelompok Dasawisma merupakan komunitas masyarakat yang memiliki peran penting dalam pemberdayaan perempuan dan pelestarian lingkungan di tingkat lokal. Namun, rendahnya akses terhadap pelatihan dan teknologi pengelolaan limbah, khususnya botol kaca, menjadi tantangan tersendiri. Padahal, limbah botol kaca memiliki potensi untuk diolah menjadi produk bernilai ekonomi tinggi. Berdasarkan survei awal di Desa Sidodadi Dusun IV, ditemukan bahwa limbah botol kaca belum dimanfaatkan secara optimal oleh masyarakat setempat.Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan kepada ibu-ibu Kelompok Dasawisma dalam mengolah botol kaca bekas menjadi lampu hias yang bernilai jual. Metode yang digunakan adalah demonstrasi dan praktik langsung dengan melibatkan 26 peserta. Materi pelatihan meliputi proses pembuatan lampu hias botol kaca tanpa semen maupun dengan semen. Hasil kegiatan menunjukkan antusiasme tinggi dari peserta, meningkatnya keterampilan praktis, serta terciptanya produk kreatif yang siap dijual. Selain meningkatkan kesadaran lingkungan, kegiatan ini juga membuka peluang ekonomi baru bagi masyarakat. Dengan demikian, pelatihan ini berkontribusi dalam membentuk kelompok Dasawisma sebagai pelopor wirausaha kreatif berbasis lingkungan yang berkelanjutan.
Menghitung dengan Cermat, Menjual dengan Tepat: Pelatihan HPP bagi Kelompok Dasawisma Desa Sidodadi Yeni Rahmawati ES; Rina Agustina; Ana Septiani; Tiara Anggia Dewi
Ruang Pengabdian: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): RUANG PENGABDIAN: Jurnal Pengabdian kepada Masyarakat
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/rp/v6i1.hal.93-100

Abstract

Produk lampu hias dari botol kaca bekas memiliki potensi untuk dikembangkan sebagai usaha kreatif rumah tangga bagi Kelompok Dasawisma Desa Sidodadi. Namun, keterbatasan pemahaman dalam menghitung Harga Pokok Penjualan (HPP) dapat menyebabkan penentuan harga jual produk menjadi kurang tepat dan berdampak pada keberlanjutan usaha. Oleh karena itu, kegiatan pengabdian ini penting dilakukan untuk membekali anggota Dasawisma dengan kemampuan menghitung HPP sebagai dasar dalam menetapkan harga jual yang wajar, kompetitif, dan menguntungkan. Metode kegiatan meliputi identifikasi kebutuhan, sosialisasi program, penyuluhan materi, praktik langsung perhitungan HPP, serta evaluasi melalui kuesioner pemahaman peserta. Hasil kuesioner menunjukkan bahwa pemahaman peserta terhadap konsep dan penerapan HPP mengalami peningkatan setelah mengikuti pelatihan. Sebanyak 90% peserta menyatakan memahami komponen biaya produksi, 80%  peserta mampu memahami cara menghitung HPP, dan75% peserta menyatakan mampu menggunakan hasil perhitungan HPP sebagai dasar penentuan harga jual produk. Hasil ini menunjukkan bahwa pelatihan perhitungan HPP dapat meningkatkan pemahaman anggota Dasawisma dalam mengelola biaya produksi dan menentukan harga jual secara lebih rasional. Kegiatan ini diharapkan dapat mendukung keberlanjutan usaha produk lampu hias dari botol kaca bekas serta berkontribusi terhadap peningkatan ekonomi keluarga.
Peningkatan Pemasaran Produk Kreatif dengan Kemandirian Keuangan Ana Septiani; Muhammad Ridho Al Amin; Angga Kurniawan; Sri Retnaning Rahayu; Dimas Bagus Editya; Slamet Fuadi
SINAR SANG SURYA Vol 9 No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4521

Abstract

The purpose of this activity is to increase financial independence for the majority of residents in Sidodadi Village. The methods applied in this activity are demonstration and direct practice. In this mentoring, there are several activities carried out, namely demonstrations and direct practice on how to make decorative lamps from glass bottles by the presenter, and mentoring in marketing the product. Training is conducted face-to-face and accompanied online. The final session of this activity was filled with material related to the type of activity and provided knowledge and understanding in marketing creative products to increase financial independence. The activities carried out have provided results with indicators that participants understand the empowerment of potential in marketing creative products and managing their own financial independence so that they can innovate the products that will be developed
Pengaruh Audit Commite, Kualitas Audit, dan Whistleblowing System terhadap Tindakan Pencegahan Fraud Asma Nadia Fathu Rahmah; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11149

Abstract

This research aims to determine the influence of the Audit Committee, audit quality, and whistleblowing system on fraud prevention measures in transportation and logistics companies listed on the Indonesia Stock Exchange. This research method uses a quantitative approach, with the population being transportation and logistics companies listed on the Indonesia Stock Exchange, specifically 37 companies, and a sample of 14 companies × 3 periods. The data analysis technique uses descriptive statistical analysis and multiple regression analysis techniques as the main methods. The analysis process involves classical assumption tests and hypothesis tests. Data were processed using SPSS version 26. The results of this study show that the Audit Committee significantly affects Fraud Prevention, Audit Quality significantly affects Fraud Prevention, the Whistleblowing System significantly affects Fraud Prevention, and the Audit Committee, Audit Quality, and Whistleblowing System simultaneously significantly affect Fraud Prevention.
Tunneling Incentive, Debt Covenant, dan Nilai Tukar terhadap Transfer Pricing: Moderasi Ukuran Perusahaan Dian Aprilia Adriani; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11154

Abstract

The purpose of this research is to analyze the influence of tunneling incentive, debt covenant, and exchange rate on transfer pricing moderated by company size. This research uses a sample of mining companies listed on the Indonesia Stock Exchange during the years 2021-2023. The number of mining companies that were sampled is 11 companies over 3 (three) years, with a total research sample of 33 financial statements. The method used is purposive sampling. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the assistance of Partical Least Square (SmartPLS) version 4.0 software. This study shows that tunneling incentive and debt covenant significantly affect the company's decision to engage in transfer pricing, while exchange rate does not affect transfer pricing. Then, the size of the company is able to moderate the tunneling incentive towards transfer pricing. However, the size of the company is unable to moderate the debt covenant and also the exchange rate in the company's decision to engage in transfer pricing.
Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah Apria Yosa Saputri; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11159

Abstract

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.
Analisis Pengelolaan, Pengawasan dan Retribusi Parkir dalam Meningkatkan PAD Pertiwi Pertiwi; Elmira Febri Darmayanti; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11166

Abstract

This research aims to analyze parking fees in increasing the Local Revenue (PAD) of Metro City, as well as to identify the obstacles in its management. This research uses a qualitative method with a descriptive approach. The Metro City Government manages 53 roadside parking points and 101 special parking points. However, the management of parking fees is not yet optimal due to obstacles such as discrepancies in the names of parking attendants and the low public awareness of paying these fees. The efforts made by the government to optimize parking fee revenue include strengthening collection regulations, but supervision remains limited. Parking fees make a significant contribution to the PAD of Metro City, but there is a need for improvement in the aspects of supervision and law enforcement so that the revenue potential can be maximized. Therefore, it is important for the local government to improve the parking fee management system and raise public awareness regarding the obligation to pay these fees
Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang sesuai Dengan PSAK Dwi Lestari, Endah; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i3.13367

Abstract

This study aims to examine the implementation of the method of recording and assessing merchandise inventory at the MP One Stationery Store and its compliance with PSAK No. 14. Inventory is a critical element in trading business operations, affecting efficiency and effectiveness, especially in calculating cost of goods sold and profit. A qualitative descriptive approach was used with triangulation techniques through questionnaires, interviews, observations, and documentation from managers, finance staff, and warehouse staff. The results show that the MP One Stationery Store applies the perpetual recording via ACOSYS system and FIFO valuation method in accordance with PSAK No. 14, which has a positive impact on recording accuracy and operational efficiency. The findings indicate a compliance level of 80% and operational efficiency of 90%. However, there are obstacles in the form of mismatches between system data and physical conditions due to dependence on the parent branch (CV Multi Paper), which need to be addressed through improving internal controls and staff training. This study contributes to retail inventory management literature by evaluating the effectiveness of digital systems within the framework of financial accounting standards