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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics 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 An-Nizam: Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations Informatics and Software Engineering (ISE) Jurnal Akuntansi dan Bisnis Krisnadwipayana
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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Inovasi Nilai Tambah dan Daya Saing Produk BUMDes Pokdakan Naminasang Farm melalui Pendampingan PIRT dan Sertifikasi Halal Budiantoro, Harry; Santosa, Perdana Wahyu; Suhaeri, Suhaeri; Putri, Arimbi Eka; Salsabila, Aulia Zikra
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i2.250

Abstract

This Community Service Program aims to increase the added value and competitiveness of products from the Village-Owned Enterprise (BUMDes) POKDAKAN NaminaSang Farm & Co in Mandalamekar Village by assisting in obtaining Home Industry Food Permits (PIRT) and halal certification were carried out on August 3, 2025. The methods used include training, outreach, coaching, and intensive consultations for POKDAKAN members. The community service team also collaborates with halal certification institutions and local health departments. Activities include education on licensing procedures, training halal supervisors, and assistance with PIRT permit applications. Initial results show a significant increase in partners' understanding of PIRT and halal regulations, as well as their readiness to process permits. Partner products that have gone through the standardization and certification process are expected to be able to penetrate modern markets and large retailers, while increasing consumer confidence. This program aligns with the Sustainable Development Goals (SDGs), particularly in the aspects of community welfare, health, and partnerships.
Pelatihan Produksi dan Branding Penjualan Masker Kain di Pesantren Modern Daarul Uluum I Kota Bogor Perdana Wahyu Santosa; Any Setianingrum; Harry Budiantoro; Kasbuntoro Kasbuntoro; Nurlita Malawat
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5493

Abstract

This community service activity aims to improve sewing skills through training in the production and branding of entrepreneurship-based cloth mask sales for santri and female students at Daarul Uluum I Islamic Boarding School, Bogor City. The methods used to implement this service activity included presentations, practicums, and discussions. The participants of this training were 36 students of the Daarul Uluum I Islamic Boarding School in Bogor City. The result showed that the santri and female students in the Daarul Uluum Modern Islamic Boarding School in Bogor could increase their productivity by using sewing skills to make cloth masks. It can protect themselves from Covid-19 by wearing cloth masks and can increase their income by selling masks producing by themselves either through direct sales or indirect sales.
THE ROLE OF AUDIT QUALITY ON THE DETERMINANTS OF AUDITOR PERFORMANCE Nabila, Lulu Akmal; Budiantoro, Harry; Lapae, Kanaya
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.353

Abstract

Penelitian ini bertujuan untuk menjelaskan peran kualitas audit terhadap penentu kinerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur. Penelitian ini menggunakan data primer dengan metode pengumpulan data menggunakan kuesioner. Pengujian dilakukan terhadap 62 responden auditor dari 10 kantor akuntan publik dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa etika profesi berpengaruh signifikan terhadap kinerja auditor, sedangkan akuntabilitas dan kompetensi tidak berpengaruh signifikan terhadap kinerja auditor. Kualitas audit terbukti mampu memoderasi hubungan akuntabilitas dan kompetensi terhadap kinerja auditor, tetapi tidak mampu memoderasi hubungan etika profesi terhadap kinerja auditor. Hasil penelitian ini mengimplikasikan bahwa dalam melakukan penugasannya auditor harus menjalankan etika profesi sesuai dengan norma yang berlaku, akuntabel dan kompeten, dan bertanggung jawab serta lebih memahami kepentingan publik.
MANAJEMEN KEUANGAN, DIFERENSIASI PRODUK, DAN PEMASARAN BERBASIS DIGITAL SOLUSI NILAI TAMBAH PRODUK UMKM Budiantoro, Harry; Suyana, Hilma; Hayurani, Herika; Destiyani, Annisa; Hestin, Hestin
An-Nizam Vol 4 No 2 (2025): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v4i2.11347

Abstract

This community service program was conducted in Kadumaneuh Village with the objective of enhancing the quality of Micro, Small, and Medium Enterprises (MSMEs) engaged in the production of “kelomang” toys. These MSMEs face several critical challenges, including limited understanding of financial record-keeping, insufficient product innovation, and minimal utilization of digital media for marketing. Such conditions have constrained the competitiveness and market reach of “kelomang” products, ultimately leading to low turnover. The program employed three primary approaches. First, training sessions on basic financial record-keeping were provided to help MSME actors understand cash flow management, calculate profits, and manage business capital more effectively. Second, hands-on practice in product innovation focused on differentiating designs and diversifying materials to enhance product value and attract greater consumer interest. Third, mentoring on digital marketing strategies included the use of social media and e-commerce platforms to expand market reach, improve product visibility, and build a more professional brand image. The results demonstrated significant improvements in the partners’ ability to systematically manage their finances, develop more varied product innovations, and utilize digital platforms to extend their market presence. These achievements are expected to sustainably increase the competitiveness and turnover of MSMEs in Kadumaneuh Village, while also serving as a model for the development of creative enterprises based on local potential that are capable of competing in broader markets.
Pelatihan Manajemen Keuangan, Solusi Daya Saing dan Omzet POKDAKAN Naminasang Farm & Co Budiantoro, Harry; Santosa, Perdana Wahyu; Paramitra, Yuaniko; Palloge, Arya Narendra Andi; Zahra, Nurfadhilah
Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2024): Desember
Publisher : Indonesia Emerging Literacy Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53621/jippmas.v4i2.387

Abstract

Pemberdayaan kelompok usaha di sektor perikanan, khususnya Kelompok Pembudidaya Ikan (POKDAKAN), menjadi penting dalam meningkatkan daya saing dan keinginan usaha. POKDAKAN Naminasang Farm & Co menghadapi tantangan dalam pengelolaan keuangan yang efektif, yang berdampak pada keterbatasan kemampuan bersaing dan pencapaian omzet yang optimal. Oleh karena itu, program Pengabdian Kepada Masyarakat (PKM) ini dirancang untuk memberikan pelatihan manajemen keuangan yang terintegrasi dengan tujuan meningkatkan pengetahuan dan keterampilan anggota POKDAKAN dalam mengelola keuangan usaha. Metode yang digunakan meliputi workshop, pendampingan intensifikasi, dan monitoring implementasi strategi keuangan. Hasil evaluasi menunjukkan peningkatan pemahaman peserta sebesar 87% dalam konsep-konsep dasar manajemen keuangan setelah pelatihan (pre-test dan post-test). Peningkatan ini juga diiringi dengan penerapan strategi keuangan yang lebih baik, berkontribusi pada peningkatan daya saing usaha. Dengan demikian, pelatihan ini memberikan solusi nyata dalam menghadapi tantangan keuangan dan memperkuat posisi POKDAKAN dalam industri perikanan.
PELATIHAN PEMASARAN UMKM BERBASIS MEDIA SOSIAL PADA DESA MANDALAMEKAR KAB.BANDUNG Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Zahra, Nurfadhilah; Wiratama, Lison
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.118

Abstract

Pengabdian ini bertujuan untuk mengevaluasi pengetahuan, keterampilan, dan penerapan pemasaran melalui media sosial di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung. Ini didasarkan pada kenyataan bahwa salah satu tantangan yang dihadapi oleh Desa umumnya adalah kurangnya pengetahuan tentang pemasaran online, terutama seiring dengan kemajuan teknologi internet. Oleh karena itu, penting untuk memberikan pelatihan mengenai pemasaran UMKM berbasis media sosial agar memungkinkan UMKM untuk melakukan transaksi dengan lebih mudah melalui aplikasi. Metode implementasi terdiri dari analisis awal, yang mencakup survei dan pelatihan UMKM dalam pemasaran melalui media sosial, serta melibatkan pihak terkait lainnya. Kegiatan pelatihan melibatkan narasumber dari internal dan eksternal. Hasil dari pelaksanaan pelatihan menunjukkan peningkatan dalam kualitas produksi video untuk pemasaran UMKM di Karang Taruna
The Pelatihan Kerajinan Tangan dan Penghitungan HPP Bagi MT Annisa Desa Tugu, Depok Sari, Imelda; Budiantoro, Harry; Asaari, Masagus
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.119

Abstract

Setiap kelompok majelis taklim pastinya memiliki kegiatan rutin yang dilaksanakan secara mingguan atau bulanan. Tetapi sayangnya, meskipun anggota majelis taklim telah memiliki jadwal kegiatan rutin, namun seringkali kurang dimanfaatkan untuk kegiatan produktif yang bisa menghasilkan uang dan berdampak jangka panjang. Oleh karena itu, kegiatan pengabdian masyarakat ini mencoba untuk pemberian pelatihan pembuatan kerajinan tangan yang bernilai jual, sehingga diharapkan meningkatkan ketrampilan dan kreatifitas anggota majelis taklim dalam menciptakan sesuatu kreasi yang memiliki nilai guna dan atau bernilai seni. Kegiatan dilakukan bersama mitra majelis taklim An-nisa desa tugu cimanggis depok dengan metode ceramah interaktif dan praktek pembuatan produk. Kami menemukan bahwa partisipan masih mengalami kesulitan mendasar terkait pemahaman dan eksekusi dari sisi penghitungan harga pokok produksi. Pasca acara, kegiatan ini mendukung anggota majelis taklim untuk bisa memiliki keterampilan dalam membuat suatu produk yang bernilai jual tinggi dan memahami perhitungan harga pokok produksi suatu produk
PELATIHAN DIFERENSIASI PRODK BERBASIS ZERO WASTE SOLUSI DAYA SAING DAN OMZET POKDAKAN NAMINASANG FARM & CO Budiantoro, Harry; Santosa, Perdana Wahyu; Paramitra, Yuaniko; Zhafiraah, Nazma Riska; Oktavia, Dinda
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1919

Abstract

Zero waste-based product differentiation training as a solution to improve the competitiveness of the Naminasang Farm & Co. fish farming group (POKDAKAN). Zero waste is an approach that optimizes the use of resources and reduces waste, resulting in environmentally friendly and more economically valuable products. This training aims to provide understanding and skills to POKDAKAN members in developing varied, innovative, and sustainable processed catfish products by utilizing waste from fish farming and processing. Through the zero waste approach, POKDAKAN Naminasang Farm & Co can create various new products such as animal feed from fish waste, organic fertilizer from fish farming waste, and healthy snacks from fish skin or bones. The results of this training are expected to improve operational efficiency, reduce production costs, and expand market share through sustainability-based product innovation. Thus, zero waste-based product differentiation is expected to be an effective strategy to improve the competitiveness of POKDAKAN Naminasang Farm & Co in local and global markets, as well as contribute to the circular economy and sustainable development.
The effect of auditor reputation, audit fee , audit committee, and financial distress on audit quality with company size as a moderating variable Nurzahra, Sinta; Budiantoro, Harry
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.265

Abstract

This study is motivated by the growing demand for financial reporting transparency amidst recurring manipulation cases in Indonesian public companies. Audit quality plays a crucial role in enhancing investor trust in financial statements presented by firms. The purpose of this research is to examine the effects of auditor reputation, audit fee, audit committee, financial distress, and firm size on audit quality in companies listed in the Jakarta Islamic Index (JII) during 2019–2023, with firm size also tested as a moderating variable. A quantitative approach was employed, using secondary data from JII companies’ financial reports, and the analysis was conducted using regression methods. The findings reveal that audit fees, audit committees, financial distress, and firm size significantly influence audit quality, while auditor reputation shows no effect. Furthermore, firm size moderates the relationship between several independent variables and audit quality. These results highlight the importance of internal corporate factors and auditor independence in producing high-quality audits and provide implications for regulators, auditors, and investors to improve governance and transparency.
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Budiantoro, Harry; Santosa, Perdana Wahyu; Challen, Auliffi Ermian; Primadini, Adinda; Tantri Ningsih, Hestin Agus
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Aisyah Rutul Jummah Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Aprillivia, Nanda Dwi Arni Karina Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyani Rahma Noviyanti Cahyo Adi Nugroho Challen, Auliffi Ermian Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Dinda Oktavia Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Herika Hayurani Hesti Juni Tambuati Subing Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hesty Juni Tambuati Subing Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Khairul Shaleh Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Nazma Riska Zhafiraah Nida Nadya Hasan Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Nurhasanah Nurhasanah Nurjanah, Feby Nurlita Malawat Nurlita Malawat Nurzahra, Sinta Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa 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 Siti Anis Aniqoh Siti Marhamah, Siti Suhaeri 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 Zhafiraah, Nazma Riska