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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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Pelatihan Packaging Product Pada UMKM Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Abshar, Muhammad; Lapae, Kanaya; Ningsih, Hestin Agus Tantri
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 3 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v3i2.1245

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan keterampilan dalam membuat kemasan produk kepada pelaku usaha UMKM di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat guna adanya pengembangan daya kreativitas, pengembangan produk menentukan ciri khas produk dan membuat merk produk melalui pelatihan branding dan packaging. Metode pelaksanaan kegiatan mencakup pelatihan, sosialisasi dan pendampingan serta pendekatan fasilitas dan media yang terdiri dari penyampaian materi, diskusi, demonstrasi, praktek, dan pengamatan. Selain meningkatkan pengetahuan peserta tentang kemasan produk, mereka juga mampu menciptakan kemasan yang baru dan menarik. Hasil survei terhadap kemasan baru menunjukkan bahwa rata-rata responden menyukai kemasan baru dari peserta. Dengan kata lain, kemasan baru mampu menarik minat konsumen.
Pengaruh keahlian forensik, skeptisme profesional, dan tekanan anggaran waktu terhadap kemampuan auditor dalam mendeteksi kecurangan (fraud) Budiantoro, Harry; Fajriyah, Nurul; Lapae, Kanaya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.584 KB) | DOI: 10.32670/fairvalue.v4i11.1835

Abstract

This study aims to examine the effect of forensic expertise, professional skepticism, and time budget pressure on the ability of auditors to detect fraud (Fraud) partially or simultaneously. The research method used is quantitative research methods and uses primary data that is the Public Accounting Firm (KAP) in the Central Jakarta Region. The sample used as many as 10 public accounting firms (KAP) through the convenience sampling method. The analytical method used is multiple linear regression sing SPSS application version 25. The results of this study indicate simultaneously the variables of Forensic Expertise, Professional Skeptism, and Time Budget Pressure have a significant effect on Auditor's Ability to Detect Fraud (fraud). Furthermore, the variable of forensic expertise and professional skepticism partially has a positive effect on the ability of auditors to detect fraud, and the variable time budget pressure does not affect the ability of auditors to detect fraud.
Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan Budiantoro, Harry; Junika , Windy; Lapae, Kanaya; Ningsih , Hestin Agus Tantri; Primadini, Adinda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2442

Abstract

The goal of this study was to look into the impact of internal audit, the role of the internal control system, and accounting staff competence on the quality of financial reports. The primary data in this study came in the form of a questionnaire. Respondents to this survey are internal auditors, accounting department personnel, and other personnel involved in knowing or compiling Bank Syariah Mandiri's financial statements. The number of respondents in this study was 70, based on the saturated sampling method. According to the findings of this study, the role of internal audit, internal control systems, and accounting staff competence all have a significant impact on the quality of financial reports.
Pendampingan Pembuatan Laporan Keuangan UMKM Untuk Peningkatan Akses Modal Usaha Budiantoro, Harry; Santosa, Perdana Wahyu; Subing, Hesti Juni Tambuati; Zhafiraah, Nazma Riska; Ningsih, Hestin Agus Tantri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1297

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs mean businesses or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and assistance to MSME actors in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making Financial Reports and how to make Financial Reports and producing four financial reports, they were successfully arranged neatly according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of financial management.
Pelatihan Pembuatan Proposal Usaha UMKM Untuk Karang Taruna Desa Mandala Mekar (TOT UMKM) Budiantoro, Harry; Sari, Imelda; Hasan, Nida Nadya; Ningsih, Hestin Agus Tantri; Oktavia, Dinda
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1298

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs are the meaning of enterprises or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and mentoring to MSMEs and youth organizations in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making business proposals, four financial reports were successfully prepared according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of making business proposals properly and correctly.
Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Budiantoro, Harry; Shaleh, Khairul; Noviyanti, Cahyani Rahma
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1379

Abstract

Village-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable.
PENINGKATAN DAYA SAING UMKM MELALUI AKSES KUR PERBANKAN BERBASIS DIGITAL PADA DESA MANDALA MEKAR, KECAMATAN CIMENYAN, KABUPATEN BANDUNG, JAWA BARAT Budiantoro, Harry; Santosa, Perdana Wahyu; Anth, Dean Salomo; Taufiq, Eindye; Oktavia, Dinda; Zhafiraah, Nazma Riska
MINDA BAHARU Vol 8, No 1 (2024): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v8i1.5845

Abstract

Program pengabdian masyarakat ini merupakan inisiatif yang bertujuan untuk melakukan sosialisasi dan memberikan pendampingan kepada para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat, tentang cara memperoleh Kredit Usaha Rakyat (KUR). Tujuan utama dari kegiatan ini adalah untuk pertama, memastikan bahwa pelaku UMKM di wilayah tersebut memiliki pengetahuan tentang lembaga keuangan yang menyediakan dana modal usaha, kedua, membantu mereka yang menghadapi kendala dalam hal permodalan untuk mengajukan KUR, dan ketiga, memberikan pemahaman yang komprehensif mengenai proses pengajuan dan perolehan KUR, sehingga mereka dapat mengembangkan usaha mereka. Program ini berhasil melibatkan 44 pelaku UMKM di Desa Mandalamekar dan menghasilkan peningkatan signifikan dalam pemahaman mereka mengenai prosedur pengajuan KUR, serta memberikan mereka akses kepada dana yang mendukung pengembangan usaha mereka di wilayah tersebut.
Pelatihan Budidaya Ikan Lele dengan Metode 6M pada “Naminasang Farm & Co” Desa Mandalamekar Budiantoro, Harry; Santosa, Perdana Wahyu; Zhafiraah, Nazma Riska; Paramitra, Yuaniko
AKM Vol 5 No 2 (2025): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v5i2.1231

Abstract

Pemberdayaan ikan lele adalah serangkaian upaya dan tindakan yang dilakukan untuk meningkatkan produktivitas, kesejahteraan, dan keberlanjutan budidaya ikan lele. Ini dapat mencakup berbagai aspek seperti: Pelatihan, Pendanaan dan akses modal, Pengembangan infrastruktur, Peningkatan kualitas dan profuktivitas, Pemasaran dan Distribusi dan Kerjasama dan Kelembagaan. Oleh karena itu, Dengan pemberdayaan ini, diharapkan para petani lele dapat meningkatkan kesejahteraan mereka, menjaga keberlanjutan usaha, dan memberikan kontribusi positif terhadap perekonomian lokal dan nasional. Namun pada kenyataannya pelaksanaan pemberdayaan ikan lele ini dapat menghadapi berbagai kendala dan kekurangan seperti: Akses terbatas ke modal dan sumber daya, kurangnya dukungan pemerintah dan kebijakan yang tidak memadai dan kurang nya Kerjasama dan kolaborasi pada pihak lain. Pelatihan dan pemberian modal kerja kepada Kelompok Pembudidaya Ikan (POKDAKAN) di Desa Mandalamekar. Berdasarkan kegiatan PKM yang telah dilaksanakan, adanya peningkatan persentase panen sebesar 20-30%. Melaksanakan budidaya ikan lele di Desa Mandalamekar dapat memberikan berbagai manfaat yang signifikan, baik bagi Masyarakat desa maupun bagi perekonomian lokal seperti: Sumber Pendapatan Baru, Penciptaan Lapangan Kerja dan Pemanfaatan Lahan dan Sumber Daya Air.
PENGARUH LOVE OF MONEY, MOTIVASI DAN RELIGIUSITAS TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING DAN IDEALISME DAN IDEALISME SEBAGAI VARIABEL MODERATING Budiantoro, Harry
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 2 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i2.1528

Abstract

The aim of this research is to examine the influence of Love of Money, Motivation and Religiosity on Fraud in Financial Reports with Idealism as a Moderating Variable and Unethical Behavior as an Intervening Variable. This research is quantitative research, with primary data and questionnaire techniques for 30 respondents. This research was taken using simple random sampling and analyzed using the multiple linear regression method with SPSS software. The results of this research show that love of money, motivation and religiosity do not have a significant effect on the situation in financial reports. Simultaneously, love of money, motivation and religiosity have a significant effect on the condition of financial reports. Idealism cannot moderate the influence of love of money, motivation, and religiosity. Unethical behavior can mediate the influence of love of money and religiosity, while unethical behavior cannot mediate the influence of motivation on the state of financial statements. Managerial implications in this research managers need to be aware that the love of money can be the main driver of unethical behavior, research shows that individual motivation can influence the tendency to engage in unethical behavior, religiosity can reduce the tendency to be involved in financial events.
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.896 KB) | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyo Adi Nugroho Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Hasan, Nida Nadya Herika Hayurani Herika Hayurani, Herika Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Shaleh, Khairul Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesti Juni Tambuati Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska