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PELATIHAN PEMBUKUAN SEDERHANA BAGI PELAKU UMKM PANCUR BATU DI DESA BARU KECAMATAN PANCUR BATU Chairia Chairia; Jenni Veronika Br Ginting; Polin Ramles; Yolanda Sabrina
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v5i1.6439

Abstract

ABSTRAKKeberadaan UMKM memegang peranan penting dalam perekonomian, baik dalam menyerap tenaga kerja, menyumbang devisa maupun kontribusinya dalam menyumbang pendapatan daerah dalam bentuk pajak. Masalah yang dihadapi Usaha Mikro Kecil dan Menengah (UMKM) adalah kesulitan pemasaran, keterbatasan inovasi dan teknologi, khususnya keterbatasan menyusun pembukuan sederhana. Dengan adanya pelatihan pembukuan sederhana kepada para UMKM, memberikan kontribusi bagaimana menyusun pembukuan antara pemasukan dan pengeluaran, sehingga dapat mempermudah proses pencatatan arus kas dan kinerja yang diperoleh UMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan agar pelaku usaha memahami dasar dan prosedur melakukan pencatatan dan pembukuan sederhana serta dapat membuat laporan keuangan.Metode yang dilakukan dalam PKM ini dengan workshop menggunakan alat bantu berupa laptop, smartphone, dan proyektor. Penyampaian materi dilakukan dengan ceramah, praktek langsung, tanya jawab dan diskusi. Pengabdian ini bertujuan memberikan pengetahuan dan keterampilan dasar untuk memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, dan memberi pengetahuan tentang pentingnya pencatatan transaksi keuangan melalui pembukuan sederhana. Berdasarkan pengamatan langsung, wawancara dan melakukan tanya jawab kepada para peserta selama kegiatan berlangsung, kegiatan pengabdian masyarakat ini memberikan hasil yaitu memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, dan memberi pengetahuan tentang pentingnya pencatatan transaksi keuangan melalui pembukuan sederhana. Kata kunci: UMKM; pembukuan sederhana; wirausaha; pelaku usaha; ekonomi ABSTRACTThe existence of UMKMs plays an important role in the economy, both in absorbing labor, contributing to foreign exchange and contributing to regional income in the form of taxes. The problems faced by Micro, Small and Medium Enterprises (UMKMs) are marketing difficulties, limitations of innovation and technology, in particular the limitations of compiling simple bookkeeping. With the existence of simple bookkeeping training for UMKMs, contributing to how to arrange bookkeeping between income and expenditure, so as to facilitate the process of recording cash flow and performance obtained by UMKMs. This community service activity aims to make business actors understand the basics and procedures for simple recording and bookkeeping and can make financial reports. The method carried out in this training is with workshops using tools such as laptops, smartphones, and projectors. Submission of material is done by lecture, direct practice, question and answer and discussion. This service aims to provide basic knowledge and skills to motivate and encourage UMKMs people to do entrepreneurship, increase creativity and innovation for UMKMs people, and provide knowledge about the importance of recording financial transactions through simple bookkeeping. In virtue of our direct observations, interviews and conducting questions and answers to the participants during the activity, this projects gave results are providing motivation and enthusiasm for UMKMs people to do entrepreneurship, increasing creativity and innovation of UMKMs people, and providing knowledge about the importance of recording financial transactions through simple bookkeeping. Keywords: UMKM; simple bookkeeping; entrepreneurs; business actors; economics
EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN PLANTATION SECTOR COMPANIES Fida Oktafiani; Rahmat Putra Ahmad Hasibuan; Riata Dheasita Safira; Muhammad Rinaldi; Jenni Veronika Br Ginting
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

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Abstract

The purpose of this research is to analyze effect of profitability, leverage, and company size on tax avoidance in Plantation Sector Companies. This type of research is causal research with a quantitative approach. The type of data to be collected is secondary data in the form of quantitative data. The research data is obtained from information available on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This quantitative data is in the form of company financial reports, starting from 2018 to 2022. Sampling in this study is carried out using the census method, in which the entire target population is sampled. So the number of samples in this study are 14 companies. Testing the hypothesis in this study uses the estimation results of fixed effect model regression. The results show that profitability has a positive and significant effect on tax avoidance in Plantation Sector Companies. Leverage has a negative and significant effect on tax avoidance in Plantation Sector Companies. Company size has a positive and not significant effect on tax avoidance in Plantation Sector Companies.
Perancangan Sistem Kendali Inkubator Bayi Berdasarkan Kestabilan Suhu dan Kelembaban Berbasis Internet Of Things Dimas Pradika; Elsa Kurnianti; Fermadana; Nur Fahdilah; Nirwan Sinuhaji; Dewi Yohana Br Ginting Ginting; Jenni Veronika Br Ginting
JURNAL INFORMATIKA DAN PERANCANGAN SISTEM (JIPS) Vol 5 No 2 (2023): Volume 5, No.2 Mei 2023
Publisher : Prodi Teknik Informatika (S1) Institut Teknologi dan Bisnis Indonesia

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Abstract

A baby incubator is a special device shaped like a glass tube filled with a small mattress for babies. In general, incubators can only be controlled directly, as technology develops, incubators can be controlled without direct touch via the internet of things. This baby incubator control system only uses 1 sensor which functions to detect temperature and humidity instability. As well as using the Arduino Uno R3 microcontroller which functions to control an input output from a system designed to process input data from sensors. The test results show that the system is able to provide information through the android application if it detects an instability of temperature and humidity in the incubator room.
The Influence Of Job Satisfaction, Career Development And Teamwork On Employee Retention In Government-Owned Cultural Destinations Muhammad Syafri; Jenni Veronika Br Ginting; Feriyadin; Darwis; Balla Wahyu Budiarto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1654

Abstract

The purpose of this study is to determine whether job happiness, teamwork, and career advancement have an impact on employee retention. 100 employees made up the study's population. Probability sampling with a simple random sampling category of 60 participants was the sampling technique employed in this investigation. To gather data, the researcher provided a questionnaire. Path analysis is used in this study. According to research findings, career growth has an impact on workers' job happiness. Teamwork has an impact on workers' job happiness. Employee job happiness is simultaneously influenced by career growth and teamwork. Employee retention is affected by career advancement. Employee retention is influenced by teamwork. Employee retention is influenced by job satisfaction. Teamwork, professional growth, and job happiness all have an impact on employee retention. Job satisfaction, which is influenced by career advancement, affects employee retention. Through increased job satisfaction, teamwork affects employee retention.