The purpose of this Community Service activity is to introduce the concept of Planet, People and ... more The purpose of this Community Service activity is to introduce the concept of Planet, People and Profit in business management management at UKM Batik Blimbing Malang. This Community Service Activity is carried out in the implementation of this activity divided into 2 (two) stages including a preliminary survey in the form of observations and interviews. From the results of observations and interviews. After that, the implementation was carried out on March 27, 2021. The activities were carried out using lecture and question and answer methods. UKM Batik Blimbing Malang has actually implemented the concept of Planet, People and Profit but has not yet known the terms in detail in the concept. The implementation of this PKM can help make it easier to introduce products by combining the uniqueness of batik and the 3P concept
Penelitian ini bertujuan untuk melakukan analisis penyusunan laporan keuangan pada oraganisasi ni... more Penelitian ini bertujuan untuk melakukan analisis penyusunan laporan keuangan pada oraganisasi nirlaba di bidang sosial keagamaan dan merekonstruksi laporan keuangannya berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 45 dengan Shariah Value Added Statement. Penelitian ini termasuk penelitian kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa laporan yang dibuat oleh organisasi nirlaba belum sesuai dengan PSAK 45. Namun penyajian informasi keuangan secara fisik pada PSAK45 belumlah cukup karena tidak menggambarkan pencapaian tujuan organisasi seutuhnya, dalam artian seperti organisasi nirlaba berdasarkan aktivitas yang dilakukan berdasar amanah antara pihak prinsipal (pemilik sumber daya) kepada pihak stewards (manajemen) untuk mengelola dana sosial, untuk itu perlu laporan yang memberikan nilai tambah informasi atas pengelolaan sumber day...
The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation o... more The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are ...
International Journal of Finance & Banking Studies, Dec 21, 2021
The unit of analysis in this study is local government data from Indonesia. The goal of this rese... more The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effect on sustainable financial performance. Simultaneously, digital and green innovation strategy are critical for mitigating the impact of fiscal stress and increasing citizens' trust sustainable financial performance.
J-ABDIMAS (Jurnal Pengabdian Kepada Masyarakat), Jun 30, 2022
The purpose of this Community Service activity is to provide marketinng training with online medi... more The purpose of this Community Service activity is to provide marketinng training with online media namely Instagram. Moms households can take advantage of the internet by doing online business without having to leave the house so that you can keep an eye on your family. This community service was held on September 13, 2020 by inviting all member of PKK Grup RT. 01 RW. 11 Kedung Kandang Malang. The training was carried out materials and discussion. The presence of the team majoring in Accountancy at the State Polytechnic of Malang has provide enlightenment and new knowledge that is quite meaningful for all participants. Thing This is proven after Community Service activities, several mothers have started selling businesses online.
Advances in economics, business and management research, Dec 9, 2022
Public sector accounting is regarded as a critical component of accounting students' foundational... more Public sector accounting is regarded as a critical component of accounting students' foundational skills that should be mastering. Basically, in terms of transaction recording, public sector accounting differs significantly from finance or managerial accounting. So it is important to give an interactive learning media to students so that they can master the basics of public sector accounting easier. Many real cases from any institution (government, worship place, hospital, school or university, and any other non-profit organization) can be utilized as examples in class to improve learning effectiveness. To pursuing all of that, the researcher use an augmented reality (AR) technology in this study. AR technology that has been developed in this research will figure out 2D explanation with animation by targeting a marker with the mobile camera to improve the learning experience. The application itself (AR) contain of 5 material and 2 assessment. Augmented reality will create objects that features the real environment and enable learners to interact with it through these objects. To confirm the effectiveness of this technology, 50 students studying public sector accounting was recruited as participants in this project to validate the effectiveness of this technique. The 50 students were divided into 2 groups, which were experimental group and control group. Then their ARassisted learning outcomes was quantified using Blooms cognitive degrees, which indicate the degree of achievement at various stages of learning. The results found that the students in the experimental group approved greater knowledge significantly on fundamental concepts of non-profit accounting features and transaction recording on financial statements using AR than students in the control group. The research found that when compared to traditional methods learning, augmented reality-based 2D animation be possible significantly raise students higher-degree cognitive abilities, approving them to more effectively accomplishing fundamental concepts in non-profit accounting characteristics and financial statement recording transactions.
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI)
A business requires business legality as evidence of ratification of a business entity. Legality ... more A business requires business legality as evidence of ratification of a business entity. Legality must be proven by valid documents according to applicable laws and regulations so that businesses are protected. In addition to business legality, catering services must also carry out tax obligations. Catering services are one of the objects of income tax (PPh). If the catering business takes the form of a corporate body, income tax art 23 will be collected and income tax art 21 will be collected if it is an individual business (as a non-employee receiving unsustainable income). This Community Service Activity is expected to provide knowledge about business legality and taxation aspects, especially with the enactment of the Job Creation Act and the Law on Tax Regulations Harmonization. Keywords: income tax art 21, income tax art 23, catering
The purpose of this study is to explore the impact of digital mediation and green innovation stra... more The purpose of this study is to explore the impact of digital mediation and green innovation strategy on Governance, Risk, Compliance and firm value, as well as to assess the level of digital and green innovation strategy on Governance. digital and green innovation strategy in governance are important principles that can contribute to business process activities and ability to manage, and both are important aspects of increasing firm value. True or false statements are used to define variables. A 5-point Likert scale was used to measure each variable. The data obtained from 152 respondents were analyzed using Ordinary Least Square. The respondents' GRC rate was 49.4 percent, according to the findings. The result is an indirect effect, which is digital mediation and green innovation strategy on Governance, Risk, Compliance and firm value which has a significant influence.
Membincangkan (ilmu) akuntansi serta budaya mungkin masih sering dianggap absurd bagi sebagian ya... more Membincangkan (ilmu) akuntansi serta budaya mungkin masih sering dianggap absurd bagi sebagian yang berpikir bahwa akuntansi, terkhusus, ialah semata alat. Bagaimana mungkin sebuah alat memiliki nilai budaya? Bukankah alat hanya membantu manusia untuk mencapai tujuannya,sebagaimanapisau yang digunakan untuk memotong, kalkulator yang digunakan untuk menghitung, dan akuntansi yang digunakan untuk menyajikan laporan keuangan? Bab-bab yang disajikan dalam buku ini berupaya mengembalikan nilai religius dan lokal ke dalam ilmu (akuntansi dan pendidikan). Lovita menjelaskan keterkaitan antara Sistem Pengendalian Intern dengan nilai Islam. Amerieska di bab berbeda menjelaskan bagaimana Satata Gama Kerta Raharja, sebuah kearifan lokal bisa digunakanuntukmengonstruksipengelolaan desa. Masih pada tata kelola desa, Sri Rahayu menjelaskan bagaimana Karimbo Babungo Kayu, Kasawah Babungo Emping, Katembang Babungo Emeh, Kasungai Babungo Pasie, sebuah kearifan lokal menjadi basis nilai. Mirosea dkk....
Tujuan dari penelitian ini adalah untuk mengevaluasi faktor-faktor yang mempengaruhi kesuksessan ... more Tujuan dari penelitian ini adalah untuk mengevaluasi faktor-faktor yang mempengaruhi kesuksessan dari suatu sistempajak online. Alat analisis dengan menggunakan Hot Fit model yang terdiri dari manusia, organisasi dan teknologi yang berpengaruh pada net benefit. Sampel yang digunakan sebanyak 58 pengusaha restoran, tempat parkir, tempat hiburan dan hotel, dimana diperoleh hasil bahwa terdapat korelasi yang positif dari ketiga elemen hot fit model tersebut.
It is challenging that food and beverage sub-sector is growing rapidly these days. As a matter of... more It is challenging that food and beverage sub-sector is growing rapidly these days. As a matter of fact, there are various variables affecting the accounting conservatism in food and beverage industry. The purpose of this study is to determine simultaneously and partially the factors that influence accounting conservatism. These factors are debt covenant, company growth, financial distress, litigation risk, and political costs. The population of this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study applied purposive sampling technique in selecting the sample of this study. This study used multiple regression analysis using SPSS software. The partial test showed that debt covenant and financial distress had a significant effect on accounting conservatism. Besides, the variables of company growth, financial distress, and political costs had no significant effect on accounting conservatism. Simultaneous...
International Journal of Finance & Banking Studies (2147-4486), 2021
The unit of analysis in this study is local government data from Indonesia. The goal of this rese... more The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effec...
Journal of Community Practice and Social Welfare, 2021
Batik Malangan craftsmen SMEs need a presence in the world of business development. The main prob... more Batik Malangan craftsmen SMEs need a presence in the world of business development. The main problems faced by batik SMEs are 1) lack of good management which covers Planning, Organizing, Actuating and Controlling (POAC) as the focus of management implementation within the context of developing Batik Malangan products, 2) lack of entrepreneurial funds, 3) lack of Batik Malangan socialization (marketing), owing to the lack of web and social media presence 4) Not having financial reports, especially reports within the framework of Triple Bottom Lines (Sustainability Report). The possible solutions are in the form of assistance in the preparation of management procedure systems and the establishment of a marketplace specializing in batik products of Malang. The methods used are in the form of mentoring and training on the use of the procedure system, and the application of a web-based marketplace. The results of this community service, with the existence of Batman Ribone standard opera...
The purpose of this Community Service activity is to introduce the concept of Planet, People and ... more The purpose of this Community Service activity is to introduce the concept of Planet, People and Profit in business management management at UKM Batik Blimbing Malang. This Community Service Activity is carried out in the implementation of this activity divided into 2 (two) stages including a preliminary survey in the form of observations and interviews. From the results of observations and interviews. After that, the implementation was carried out on March 27, 2021. The activities were carried out using lecture and question and answer methods. UKM Batik Blimbing Malang has actually implemented the concept of Planet, People and Profit but has not yet known the terms in detail in the concept. The implementation of this PKM can help make it easier to introduce products by combining the uniqueness of batik and the 3P concept
Penelitian ini bertujuan untuk melakukan analisis penyusunan laporan keuangan pada oraganisasi ni... more Penelitian ini bertujuan untuk melakukan analisis penyusunan laporan keuangan pada oraganisasi nirlaba di bidang sosial keagamaan dan merekonstruksi laporan keuangannya berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 45 dengan Shariah Value Added Statement. Penelitian ini termasuk penelitian kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa laporan yang dibuat oleh organisasi nirlaba belum sesuai dengan PSAK 45. Namun penyajian informasi keuangan secara fisik pada PSAK45 belumlah cukup karena tidak menggambarkan pencapaian tujuan organisasi seutuhnya, dalam artian seperti organisasi nirlaba berdasarkan aktivitas yang dilakukan berdasar amanah antara pihak prinsipal (pemilik sumber daya) kepada pihak stewards (manajemen) untuk mengelola dana sosial, untuk itu perlu laporan yang memberikan nilai tambah informasi atas pengelolaan sumber day...
The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation o... more The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are ...
International Journal of Finance & Banking Studies, Dec 21, 2021
The unit of analysis in this study is local government data from Indonesia. The goal of this rese... more The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effect on sustainable financial performance. Simultaneously, digital and green innovation strategy are critical for mitigating the impact of fiscal stress and increasing citizens' trust sustainable financial performance.
J-ABDIMAS (Jurnal Pengabdian Kepada Masyarakat), Jun 30, 2022
The purpose of this Community Service activity is to provide marketinng training with online medi... more The purpose of this Community Service activity is to provide marketinng training with online media namely Instagram. Moms households can take advantage of the internet by doing online business without having to leave the house so that you can keep an eye on your family. This community service was held on September 13, 2020 by inviting all member of PKK Grup RT. 01 RW. 11 Kedung Kandang Malang. The training was carried out materials and discussion. The presence of the team majoring in Accountancy at the State Polytechnic of Malang has provide enlightenment and new knowledge that is quite meaningful for all participants. Thing This is proven after Community Service activities, several mothers have started selling businesses online.
Advances in economics, business and management research, Dec 9, 2022
Public sector accounting is regarded as a critical component of accounting students' foundational... more Public sector accounting is regarded as a critical component of accounting students' foundational skills that should be mastering. Basically, in terms of transaction recording, public sector accounting differs significantly from finance or managerial accounting. So it is important to give an interactive learning media to students so that they can master the basics of public sector accounting easier. Many real cases from any institution (government, worship place, hospital, school or university, and any other non-profit organization) can be utilized as examples in class to improve learning effectiveness. To pursuing all of that, the researcher use an augmented reality (AR) technology in this study. AR technology that has been developed in this research will figure out 2D explanation with animation by targeting a marker with the mobile camera to improve the learning experience. The application itself (AR) contain of 5 material and 2 assessment. Augmented reality will create objects that features the real environment and enable learners to interact with it through these objects. To confirm the effectiveness of this technology, 50 students studying public sector accounting was recruited as participants in this project to validate the effectiveness of this technique. The 50 students were divided into 2 groups, which were experimental group and control group. Then their ARassisted learning outcomes was quantified using Blooms cognitive degrees, which indicate the degree of achievement at various stages of learning. The results found that the students in the experimental group approved greater knowledge significantly on fundamental concepts of non-profit accounting features and transaction recording on financial statements using AR than students in the control group. The research found that when compared to traditional methods learning, augmented reality-based 2D animation be possible significantly raise students higher-degree cognitive abilities, approving them to more effectively accomplishing fundamental concepts in non-profit accounting characteristics and financial statement recording transactions.
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI)
A business requires business legality as evidence of ratification of a business entity. Legality ... more A business requires business legality as evidence of ratification of a business entity. Legality must be proven by valid documents according to applicable laws and regulations so that businesses are protected. In addition to business legality, catering services must also carry out tax obligations. Catering services are one of the objects of income tax (PPh). If the catering business takes the form of a corporate body, income tax art 23 will be collected and income tax art 21 will be collected if it is an individual business (as a non-employee receiving unsustainable income). This Community Service Activity is expected to provide knowledge about business legality and taxation aspects, especially with the enactment of the Job Creation Act and the Law on Tax Regulations Harmonization. Keywords: income tax art 21, income tax art 23, catering
The purpose of this study is to explore the impact of digital mediation and green innovation stra... more The purpose of this study is to explore the impact of digital mediation and green innovation strategy on Governance, Risk, Compliance and firm value, as well as to assess the level of digital and green innovation strategy on Governance. digital and green innovation strategy in governance are important principles that can contribute to business process activities and ability to manage, and both are important aspects of increasing firm value. True or false statements are used to define variables. A 5-point Likert scale was used to measure each variable. The data obtained from 152 respondents were analyzed using Ordinary Least Square. The respondents' GRC rate was 49.4 percent, according to the findings. The result is an indirect effect, which is digital mediation and green innovation strategy on Governance, Risk, Compliance and firm value which has a significant influence.
Membincangkan (ilmu) akuntansi serta budaya mungkin masih sering dianggap absurd bagi sebagian ya... more Membincangkan (ilmu) akuntansi serta budaya mungkin masih sering dianggap absurd bagi sebagian yang berpikir bahwa akuntansi, terkhusus, ialah semata alat. Bagaimana mungkin sebuah alat memiliki nilai budaya? Bukankah alat hanya membantu manusia untuk mencapai tujuannya,sebagaimanapisau yang digunakan untuk memotong, kalkulator yang digunakan untuk menghitung, dan akuntansi yang digunakan untuk menyajikan laporan keuangan? Bab-bab yang disajikan dalam buku ini berupaya mengembalikan nilai religius dan lokal ke dalam ilmu (akuntansi dan pendidikan). Lovita menjelaskan keterkaitan antara Sistem Pengendalian Intern dengan nilai Islam. Amerieska di bab berbeda menjelaskan bagaimana Satata Gama Kerta Raharja, sebuah kearifan lokal bisa digunakanuntukmengonstruksipengelolaan desa. Masih pada tata kelola desa, Sri Rahayu menjelaskan bagaimana Karimbo Babungo Kayu, Kasawah Babungo Emping, Katembang Babungo Emeh, Kasungai Babungo Pasie, sebuah kearifan lokal menjadi basis nilai. Mirosea dkk....
Tujuan dari penelitian ini adalah untuk mengevaluasi faktor-faktor yang mempengaruhi kesuksessan ... more Tujuan dari penelitian ini adalah untuk mengevaluasi faktor-faktor yang mempengaruhi kesuksessan dari suatu sistempajak online. Alat analisis dengan menggunakan Hot Fit model yang terdiri dari manusia, organisasi dan teknologi yang berpengaruh pada net benefit. Sampel yang digunakan sebanyak 58 pengusaha restoran, tempat parkir, tempat hiburan dan hotel, dimana diperoleh hasil bahwa terdapat korelasi yang positif dari ketiga elemen hot fit model tersebut.
It is challenging that food and beverage sub-sector is growing rapidly these days. As a matter of... more It is challenging that food and beverage sub-sector is growing rapidly these days. As a matter of fact, there are various variables affecting the accounting conservatism in food and beverage industry. The purpose of this study is to determine simultaneously and partially the factors that influence accounting conservatism. These factors are debt covenant, company growth, financial distress, litigation risk, and political costs. The population of this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study applied purposive sampling technique in selecting the sample of this study. This study used multiple regression analysis using SPSS software. The partial test showed that debt covenant and financial distress had a significant effect on accounting conservatism. Besides, the variables of company growth, financial distress, and political costs had no significant effect on accounting conservatism. Simultaneous...
International Journal of Finance & Banking Studies (2147-4486), 2021
The unit of analysis in this study is local government data from Indonesia. The goal of this rese... more The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effec...
Journal of Community Practice and Social Welfare, 2021
Batik Malangan craftsmen SMEs need a presence in the world of business development. The main prob... more Batik Malangan craftsmen SMEs need a presence in the world of business development. The main problems faced by batik SMEs are 1) lack of good management which covers Planning, Organizing, Actuating and Controlling (POAC) as the focus of management implementation within the context of developing Batik Malangan products, 2) lack of entrepreneurial funds, 3) lack of Batik Malangan socialization (marketing), owing to the lack of web and social media presence 4) Not having financial reports, especially reports within the framework of Triple Bottom Lines (Sustainability Report). The possible solutions are in the form of assistance in the preparation of management procedure systems and the establishment of a marketplace specializing in batik products of Malang. The methods used are in the form of mentoring and training on the use of the procedure system, and the application of a web-based marketplace. The results of this community service, with the existence of Batman Ribone standard opera...
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