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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Land Journal
Hariyanto Hariyanto
Universitas Logistik dan Bisnis Internasional
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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PENGUATAN KAPASITAS USAHA UMKM PRODUK MEDIA FILTER AIR UNTUK MEMPERLUAS AKSES PASAR PADA INDUSTRI PENGOLAHAN AIR Dudi Hendra Fachrudin; Nur Aziz Sugiharto; Hariyanto Hariyanto; Aqila Zata Dzikrillah; Cinta Azzahra Arif; Mochammad Daffa Razzandra Rahardian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58225

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan untuk memperkuat kapasitas usaha CV JC sebagai UMKM produsen media filter air dalam memperluas akses pasar pada industri pengolahan air. Permasalahan utama yang dihadapi meliputi lemahnya identitas merek, keterbatasan strategi pemasaran, serta rendahnya pemanfaatan media digital dalam menjangkau konsumen. Kondisi tersebut menyebabkan visibilitas usaha dan daya saing perusahaan belum optimal. Kegiatan pengabdian menggunakan metode Participatory Action Research (PAR) yang meliputi tahap diagnosis masalah, perencanaan program, pelaksanaan tindakan, dan evaluasi hasil kegiatan. Implementasi program dilakukan melalui pengembangan identitas merek baru “Pureflow Supply”, pembuatan desain visual usaha, serta optimalisasi platform digital seperti Instagram, TikTok, website, dan WhatsApp Business sebagai media pemasaran. Hasil kegiatan menunjukkan adanya peningkatan visibilitas digital, interaksi pelanggan, dan efektivitas promosi dalam dua bulan pertama implementasi. Program ini membuktikan bahwa penguatan branding dan transformasi digital mampu meningkatkan daya saing UMKM secara berkelanjutan serta membuka peluang pasar yang lebih luas di sektor industri pengolahan air.
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG Muhammad Rizal Satria; Hariyanto Hariyanto; Alvira Isnaeni Nursholikhah
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4915

Abstract

Cases of inaccurate audit opinions by auditors, which have occurred in both government and private institutions and have been published online, demonstrate the weakness of an auditor's independence and professionalism. This research seeks to assess if the independence and professionalism of an auditor influences the accuracy of his or her audit opinions. A quantitative method is utilized in this study and is grounded on the gathering of original information via surveys. The research involved an overall sample of 87 auditors working at twenty public accounting firms (KAP) in Bandung. Data analysis was conducted with SPSS through the application of validity assessments, reliability assessments, normality assessments, multicollinearity assessments, heteroscedasticity assessments, correlation evaluations, multivariate linear regression evaluations, partial t-statistical, simultaneous F-test and study of the R² coefficients. The conclusion of t-value hypothesis test revealed that the variables independence and professionalism each influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung. Likewise, the F-test revealed that independence and professionalism simultaneously influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung.
Co-Authors Alvira Isnaeni Nursholikhah Aqila Zata Dzikrillah Cinta Azzahra Arif Dudi Hendra Fachrudin Mochammad Daffa Razzandra Rahardian Muhammad Rizal Satria, Muhammad Rizal Nur Aziz Sugiharto