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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL LENTERA BISNIS Journal of Economics, Business, and Government Challenges Jurnal Abdi Insani Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Pengabdian Masyarakat (ABDIRA) eMBeJi : Manajemen dan Bisnis Jurnal Mount Hope Global Economic Journal Journal Accounting International Mount Hope Mount Hope Management International Journal FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Utami, Martiana Riawati
Fakultas Ekonomi, Universitas Tidar
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Social Sciences Other

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Meningkatkan Kapasitas Pendampingan Siswa Disabilitas melalui Kewirausahaan Berbasis Teknologi Nurcahya, Yulida Army; Utami, Martiana Riawati; Khotijah, Siti Afidatul; Arnandha, Yudhi; Agita, Sherindea Permata
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1212

Abstract

This community service aims to increase the capacity of parents of students with disabilities at SLB-B YPPALB Magelang City through digital-based entrepreneurship training. The program was initiated due to parents' lack of knowledge in mentoring children with disabilities and limited understanding of how to help them become independent. The method applied includes lectures, tutorials, and discussions that focus on digital parenting and entrepreneurship motivation. The results show that parents have gained new knowledge about digital parenting and have been motivated to assist their children in developing independent entrepreneurial activities. The program has successfully enhanced parents’ understanding of supporting their children’s skills in entrepreneurship and introduced them to the concept of halal product certification.
EDUKASI DAN PENDAMPINGAN LABEL PANGAN, BRANDING, DAN AKUNTANSI SEDERHANA SEBAGAI UPAYA PENINGKATAN DAYA SAING PRODUK UMKM DI KAWASAN PARIWISATA NASIONAL CANDI BOROBUDUR DESA WRINGINPUTIH, KAB. MAGELANG Afif, Naufal; Suryatimur, Kartika Pradana; Iskandar, Nabila Faradina; Utami, Martiana Riawati
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3162

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the regional economy, especially in tourist areas. However, many MSMEs still face obstacles such as simple packaging without labels, lack of halal certification, and weak financial management. These conditions reduce the competitiveness of MSMEs in accessing modern markets and exports. This community service activity was carried out to improve MSME actors' understanding and skills in food labeling, branding, and financial management. The purpose of this activity was to provide education and assistance to MSME actors so that they could improve the legality of their businesses, strengthen product identity, and expand market reach. The activity was carried out through educational outreach, training, and mentoring using a Participatory Rural Appraisal approach. This activity involved partner MSMEs, BUMDes Guyub Rukun, and LP3H halal supervisors. The results of the activity showed that participants understood the importance of food labeling according to standards, acquired the skills to create labels with complete information, and began the process of applying for NIB, PIRT, and halal certification. Participants also gained knowledge about product branding to increase sales value and market differentiation. In addition, they began to implement simple financial record-keeping and learned about digital applications for financial management. This assistance encouraged the creation of MSME products that are better prepared to compete in the modern market and have the potential to enter e-commerce and export markets. In conclusion, this activity improved the capacity of MSMEs in Wringinputih Village in labeling, branding, and finance as a strategy to strengthen business competitiveness
Menilai Preferensi Publik atas Transparansi Informasi Pemerintah Daerah Menggunakan Pendekatan Eksploratif Naufal Afif; Suci Nasehati Sunaningsih; Herlina Manurung; Martiana Riawati Utami; Ferdi Rahmat Kurniawan; Erika Novia Lestari
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 28 No. 1 (2026): Januari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4682

Abstract

Penelitian ini bertujuan untuk menilai preferensi publik terhadap keterbukaan informasi pemerintah daerah dengan menggunakan pendekatan eksploratif. Data dikumpulkan melalui wawancara terstruktur menggunakan kuesioner dan pertanyaan lanjutan, serta dua pertanyaan terbuka dari 51 responden yang berasal dari masyarakat umum. Instrumen penelitian menggunakan skala persepsi dari “sangat tidak penting” hingga “sangat penting” disertai alasan terbuka yang dianalisis menggunakan pendekatan analisis tematik. Hasil penelitian menunjukkan bahwa masyarakat memberikan perhatian tinggi terhadap dimensi institusional dan keuangan, khususnya terkait penyediaan laporan keuangan, transparansi anggaran, serta kejelasan visi, misi, dan struktur organisasi pemerintah daerah. Tema dominan yang muncul adalah perlunya penyampaian informasi dengan bahasa yang sederhana, tampilan website yang mudah diakses, dan pembaruan informasi secara berkala
Moderasi Opini Audit pada Pengaruh Ketergantungan dan Kemandirian Daerah terhadap Pengungkapan LKPD Indonesia 2020–2023 Yulida Army Nurcahya; Martiana Riawati Utami; Ghiyats Furqon Dewantara
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2990

Abstract

Transparency and accountability of regional finances are crucial elements of good governance. However, the level of mandatory disclosure in the Regional Government Financial Report (LKPD) has not yet reached 100%. One factor that can influence the level of disclosure is the level of regional dependence and independence in financial management. This study aims to examine the effect of regional dependence and independence on the level of mandatory disclosure in the LKPD, with audit opinion as a moderating variable. Audit opinion plays a crucial role in assessing the quality of financial reports and can strengthen or weaken the relationship between regional dependence and independence and LKPD disclosure. The research method used in this study was purposive sampling with a total sample of 136. The results show that regional independence has a significant positive effect, while the level of dependence does not directly affect disclosure. Audit opinion has been shown to moderate both relationships. This study is expected to provide academic contributions in the field of public sector accounting auditing and provide consideration for regional governments in improving regional financial transparency and accountability.
ANALISIS EFEKTIVITAS PENERAPAN PROGRAM APU PPT UNTUK MENCEGAH PENCUCIAN UANG PADA PT BPR BKK JATENG (PERSERODA) KC MAGELANG Riska Aulia Ulfah; Martiana Riawati Utami
Mount Hope Economic Global Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i2.707

Abstract

This study aims to analyze the effectiveness of the implementation of the Anti-Money Laundering and Prevention of Terrorism Financing (APU PPT) program at PT BPR BKK Jateng (Perseroda) Magelang Branch Office. The APU PPT program is one of the important efforts in maintaining the integrity of the financial system and preventing misuse of banking services for illegal activities. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and document studies. The results of the study indicate that the implementation of the APU PPT program at PT BPR BKK Jateng KC Magelang has been in accordance with applicable regulations, although there are still several obstacles such as the lack of in-depth training for employees and an early detection system that is not yet fully automated. In conclusion, the implementation of APU PPT in this institution is quite effective but still needs to be improved by strengthening human resource capacity, updating the reporting system, and increasing education for customers.
Co-Authors Afif, Naufal Agita, Sherindea Permata Albertus Henri Listyanto Nugroho Alex Johanes Simamora Denies Priantinah Dewantara, Ghiyats Furqan Erika Novia Lestari Ferdi Rahmat Kurniawan Ghiyats Furqon Dewantara Herlina Manurung Imendra, Amaylia Rizky Iskandar, Nabila Faradina Maryam Agustine Huwaidah Rashid Mujib, Miftachul Muqorobin, Masculine Muhammad Naufal Afif Nur Hidayah Putri, Vina Aprilia Rashid, Maryam Agustine Huwaidah Riska Aulia Ulfah Siti Afidatul Khotijah, Siti Afidatul Suci Nasehati Sunaningsih Sumadi, Bella Madiana Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Yudhi Arnandha Yulida Army Nurcahya Yulida Army Nurcahya