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All Journal Mandiri: Jurnal Akuntansi dan Keuangan Indonesian Journal of Community Engagement Jejak digital: Jurnal Ilmiah Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Mutiara Lusiana Annisa
Universitas Internasional Jakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pendampingan Penggunaan MYOB Accounting sebagai Persiapan Kompetensi Kerja bagi Siswa SMK Mandiri Palembang Mutiara Lusiana Annisa
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.21

Abstract

The purpose of this community service program is to enhance the ability of SMK Mandiri Palembang students in utilizing MYOB Accounting software as preparation for entering the workforce. Additionally, this program aims to assist teachers in effectively teaching accounting applications, enabling consistent and efficient classroom instruction. MYOB Accounting was selected due to its alignment with the requirements of the accounting and finance sector. The implementation of this program involves training sessions and mentoring activities, specifically designed for students in the Accounting department at SMK Mandiri Palembang. This method is deemed suitable for implementation at SMK Mandiri Palembang. It involves providing training and mentoring focused on introducing MYOB Accounting. The program begins with foundational knowledge about MYOB Accounting, its applications in the field of accounting, and the advantages of mastering this software. The material includes the objectives of using MYOB and highlights key features frequently utilized in business settings. Additionally, the program incorporates case-based simulations to enable students to apply their MYOB knowledge in practical scenarios. These activities include recording initial transactions, generating financial reports, and performing financial analysis. The results indicate that the program was implemented successfully, highlighting the importance of SMK Mandiri Palembang students mastering the technical skills required to operate widely used accounting software, specifically MYOB Accounting. Proficiency in this software is expected to boost students' confidence as they transition into the workforce. Based on the feedback collected from 20 training participants via a questionnaire, the majority responded with "Strongly Agree," indicating that the training aligned with their expectations. Additionally, it is anticipated that this training program will continue as an ongoing effort to equip SMK Mandiri Palembang students with competencies relevant to the demands of the digital era workplace.
Meningkatkan Daya Saing Lulusan SMK Mandiri Palembang Melalui Pendampingan Penggunaan Accurate Accounting Mutiara Lusiana Annisa; Ruth Samantha Hamzah
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.48

Abstract

This community service program was organized with the aim of enhancing the technical skills of Accounting students at SMK Mandiri Palembang through training in the use of the Accurate Accounting software. In the context of the rapidly evolving digital technology and industry demands, proficiency in accounting software has become a crucial skill that SMK graduates must possess. The program was implemented using a hands-on training and mentoring approach, which included an introduction to the basic concepts, key features of the Accurate software, as well as practical accounting simulations based on real-world cases. The results of the program showed that the majority of participants were able to understand the software's workflow and effectively operate its features, including the ability to generate financial reports automatically based on simulated transactions. In addition to enhancing technical skills, the program also contributed to building the students' confidence in facing digital work challenges. Furthermore, the initiative strengthened the collaboration between vocational education institutions and universities, creating opportunities for ongoing partnerships. Therefore, this training not only provided practical benefits in learning but also held strategic value in improving the competitiveness of SMK graduates in the era of Industry 4.0 and Society 5.0.
Determinasi Kinerja Keuangan Perusahaan Healthcare di BEImelalui Intellectual Capital, Intangible Assets, dan Leverage Mutiara Lusiana Annisa; Eka Meirawati; Ruth Samantha Hamzah
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 7 No. 1 (2026): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/3nqvm021

Abstract

Penelitian ini dilakukan untuk mengkaji pengaruh intellectual capital, intangible assets, danleverage terhadap kinerja keuangan perusahaan. Intellectual capital dipahami sebagaikemampuan perusahaan dalam memanfaatkan pengetahuan, kualitas sumber daya manusia,dan sistem organisasi untuk menciptakan nilai tambah. Intangible assets meliputi reputasimerek, inovasi teknologi, serta hak kekayaan intelektual, sedangkan leverage berkaitan denganpenggunaan utang dalam struktur pendanaan perusahaan. Metode penelitian menggunakanpendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunanperusahaan sesuai kriteria penelitian. Pengujian dilakukan melalui analisis regresi linierberganda untuk mengetahui pengaruh masing-masing variabel maupun pengaruh secarabersama-sama terhadap kinerja keuangan. Hasil penelitian memperlihatkan bahwa intellectualcapital dan intangible assets memberikan pengaruh positif serta signifikan terhadap kinerjakeuangan perusahaan. Sementara itu, leverage tidak terbukti berpengaruh signifikan terhadapprofitabilitas perusahaan. Secara simultan, seluruh variabel penelitian memiliki pengaruhterhadap kinerja keuangan. Temuan ini menunjukkan bahwa pengelolaan sumber daya berbasispengetahuan dan intangible assets lebih penting dalam mendukung keberlanjutan kinerjaperusahaan dibandingkan kebijakan penggunaan utang. 
Analisis Komparatif Surplus Revaluasi Aset Pada PT Aneka Tambang Tbk Periode 2023–2025 Mutiara Lusiana Annisa; Eka Meirawati; Asfeni Nurullah; Ruth Samantha Hamzah
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari - Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1766

Abstract

Penelitian ini bertujuan untuk menganalisis perkembangan surplus revaluasi aset pada PT Aneka Tambang Tbk periode 2023–2025 berdasarkan penerapan PSAK 16. Penelitian menggunakan metode deskriptif komparatif dengan pendekatan kuantitatif deskriptif. Data yang digunakan berupa laporan keuangan konsolidasian perusahaan periode 2023–2025 yang diperoleh dari laporan posisi keuangan, laporan perubahan ekuitas, dan catatan atas laporan keuangan. Hasil penelitian menunjukkan bahwa nilai aset tetap perusahaan mengalami penurunan dari Rp16,18 triliun pada tahun 2023 menjadi Rp15,64 triliun pada tahun 2024 dan kembali menurun menjadi Rp14,41 triliun pada tahun 2025. Sebaliknya, surplus revaluasi aset meningkat dari Rp2,96 triliun pada tahun 2023 menjadi Rp3,03 triliun pada tahun 2024 akibat revaluasi tanah sebesar Rp71,87 miliar. Pada tahun 2025 surplus revaluasi aset tetap berada pada angka Rp3,03 triliun. Peningkatan surplus revaluasi aset memberikan dampak terhadap kenaikan ekuitas perusahaan. Hasil penelitian juga menunjukkan bahwa perusahaan telah menerapkan PSAK 16 melalui pengungkapan surplus revaluasi aset dan pengujian penurunan nilai aset tetap. This study aims to analyze the development of the asset revaluation surplus at PT Aneka Tambang Tbk during the 2023–2025 period based on the implementation of PSAK 16. The research employed a descriptive comparative method with a descriptive quantitative approach. The data used in this study consisted of the company’s consolidated financial statements for the 2023–2025 period, including the statement of financial position, statement of changes in equity, and notes to the financial statements. The results indicate that the company’s fixed assets decreased from IDR 16.18 trillion in 2023 to IDR 15.64 trillion in 2024 and further declined to IDR 14.41 trillion in 2025. In contrast, the asset revaluation surplus increased from IDR 2.96 trillion in 2023 to IDR 3.03 trillion in 2024 due to land revaluation amounting to IDR 71.87 billion. In 2025, the asset revaluation surplus remained unchanged at IDR 3.03 trillion. The increase in the asset revaluation surplus contributed to the growth of the company’s equity. The findings also show that the company has implemented PSAK 16 through the disclosure of the asset revaluation surplus and impairment testing of fixed assets.
Penguatan Daya Saing Usaha Mikro melalui Pencatatan Keuangan dan Identifikasi Biaya Lingkungan Ruth Samantha Hamzah; Arista Hakiki; Patmawati; Muhammad Prans Panca Renta; Riska Tharika; Efva Octavina Donata Gozali; Mutiara Lusiana Annisa
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6 (2025): NOVEMBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/79qb6996

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian nasional, terutama dalam mendorong pertumbuhan ekonomi lokal. Namun, UMKM pemula di Palembang masih menghadapi tantangan mendasar dalam hal pencatatan keuangan dan pengelolaan dampak lingkungan yang timbul dari aktivitas usaha. Permasalahan yang paling umum mencakup belum adanya sistem pencatatan yang terstruktur, pencampuran antara keuangan pribadi dan usaha, serta kurangnya dokumentasi mengenai biaya lingkungan seperti penggunaan energi dan pengelolaan limbah. Kondisi ini menyebabkan pelaku UMKM kesulitan menilai kinerja usahanya dan merencanakan pengembangan secara berkelanjutan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas UMKM melalui tiga pendekatan terintegrasi, yaitu pelatihan pencatatan keuangan harian sederhana, penggunaan Microsoft Excel sebagai media pencatatan, serta edukasi dan praktik pencatatan biaya lingkungan. Program ini melibatkan 20 UMKM pemula di sektor makanan dan minuman melalui tahapan persiapan, pelatihan, pendampingan, dan evaluasi. Template Excel yang digunakan mencakup pencatatan harian, arus kas, laporan laba rugi, harga pokok produksi, serta pencatatan biaya lingkungan. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam melakukan pencatatan keuangan dan biaya lingkungan secara lebih tertib dan terukur. Selain menghasilkan modul pelatihan berbasis lokal, program ini juga mendorong penerapan sistem pencatatan ramah lingkungan pada unit usaha peserta. Secara keseluruhan, program ini diharapkan mampu meningkatkan efisiensi dan keberlanjutan UMKM pemula serta menjadi model intervensi yang dapat direplikasi pada konteks serupa. atau kelompok usaha lainnya.
Pengaruh Deviden, Ukuran Perusahaan dan Volatilitas Laba terhadap Volatilitas Saham Otomotif Mutiara Lusiana Annisa; Ruth Samantha Hamzah
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.475

Abstract

This research investigates the effect of dividend policy, firm size, and earnings volatility on stock price volatility in automotive and vehicle component companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Stock price volatility is a key factor for investors, as it represents the degree of investment risk in the capital market. The study applies panel data regression analysis using the Random Effect Model (REM), determined through the Chow test, Hausman test, and Lagrange Multiplier (LM) test. The sample includes seven companies selected according to specific criteria within the automotive and vehicle components sector. Dividend policy, firm size, and earnings volatility are used as independent variables, while stock price volatility serves as the dependent variable. The results reveal that dividend policy does not significantly impact stock price volatility. Firm size, on the other hand, has a positive but marginally significant influence on stock price volatility. Earnings volatility shows no significant effect. These findings align with the signaling theory, which posits that financial information provided by companies, such as firm size and earnings stability, acts as a signal for investors when evaluating stock risks. This study offers practical implications for company management in optimizing financial strategies and provides useful insights for investors when considering company fundamentals in investment decisions.
Determinasi Adopsi ShopeePay di Kalangan Generasi Z Melalui Kemudahan Sistem, Proteksi Transaksi, Pola Gaya Hidup, dan Kapabilitas Literasi Keuangan Mutiara Lusiana Annisa; Guntoro Barovih; Fahmi Ajismanto
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/emtnxz88

Abstract

This study examines the determinants influencing ShopeePay adoption among Generation Z, focusing on system usability, transaction security, digital lifestyle, and financial literacy. Data were collected from 75 Generation Z ShopeePay users residing in Palembang City through an online questionnaire, using non-probability sampling with an incidental approach. The findings reveal that system usability has a positive but statistically insignificant effect on ShopeePay adoption, whereas transaction security, digital lifestyle, and financial literacy demonstrate positive and significant influences, with digital lifestyle emerging as the most dominant factor. These results are expected to contribute to the literature on digital finance and consumer behavior, particularly in understanding e-wallet adoption among Generation Z.
Co-Authors Asfeni Nurullah Fahmi Ajismanto Gozali, Efva Octavina Donata Guntoro Barovih Hakiki, Arista Hamzah, Ruth Samantha Meirawati, Eka Muhammad Prans Panca Renta Patmawati Riska Tharika Ruth Samantha Hamzah