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All Journal Fokus Ekonomi Minda Baharu Jurnal Pengabdian Dharma Laksana Target : Jurnal Manajemen Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik Fokus Abdimas
Adhi, Daniel Kartika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pendampingan Audit pada KPRI Dian Husada Kabupaten Demak Luhgiatno, Luhgiatno; Adhi, Daniel kartika; Wahyuningsih, Panca; Mohklas, Mohklas
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.37933

Abstract

Pendampingan audit merupakan praktik penting dalam meningkatkan kualitas dan efektivitas proses audit organisasi. Hal ini melibatkan pihak eksternal yang independen dan berpengalaman yang mendukung proses audit organisasi. Tim bantuan audit memberikan penilaian independen terhadap proses dan hasil audit. Mereka membawa perspektif obyektif dan tidak terikat dengan kepentingan internal organisasi, sehingga mereka dapat mengidentifikasi permasalahan, risiko, dan kelemahan yang mungkin terlewatkan dalam audit internal. Pendampingan audit akan memberikan solusi efektif dalam mengatasi permasalahan dan tantangan dalam proses audit. Tim bantuan audit bekerja erat dengan organisasi untuk mengidentifikasi kelemahan dalam sistem dan proses audit, menganalisis akar penyebab masalah, dan memberikan rekomendasi spesifik untuk perbaikan. Dengan dukungan dan bimbingan tim perikatan audit, organisasi dapat menerapkan perubahan yang diperlukan untuk meningkatkan kualitas dan efisiensi proses audit. Melalui perspektif independen, pengetahuan mendalam, dan solusi efektif, bantuan audit membantu organisasi mencapai tujuan audit yang lebih baik. Dengan dukungan tim asistensi audit, organisasi dapat mengidentifikasi dan mengatasi tantangan dalam proses audit, meningkatkan kualitas laporan audit, dan meningkatkan kepatuhan terhadap standar dan peraturan yang berlaku
Pelatihan Penyusunan Laporan Keuangan KOKAPURA Unit Ground Handling Menggunakan Aplikasi Excel Mohklas, Mohklas; Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Tasriastuti, Nurrohmi Ambar
TEMATIK Vol 3, No 2 (2023): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v3i2.7163

Abstract

Gerakan ekonomi rakyat adalah koperasi, tugasnya bertanggungjawab atas kesejahteraan anggotanya. Undang-undang Perkoperasian Nomor 25 tahun 1992 menjelaskan tentang perkoperasian disusun untuk mempertegas jatidiri, kedudukan, permodalan, dan pembinaan koperasi sehingga mampu menjamin kehidupan koperasi. Oleh karena itu, koperasi harus dikelola  secara professional oleh pengurus dalam segala bidang baik itu produksi, pemasaran, manajemen sumber daya manusia dan manajemen keuangannya, termasuk di dalammnya adalah ketepatan waktu dan keakurasian data dalam menyusun laporan keuangannya. Permasalahan yang ada di Koperasi Karyawan Angkasa Pura (KOKAPURA) Bandara Internasional Ahmad Yani Semarang masih adanya kendala dalam menyusun laporan keuangan menggunakan excel. Dari permasalahan tersebut kegiatan pelatihan pengabdian kepada masyarakat dari dosen STIE Pelita Nusantara kepada para staff Kokapura adalah: “Penyusunan Laporan Keuangan Menggunakan Excel”. Semoga kegiatan ini dapat memberikan kontribusi yang riil kepada para peserta, dan lebih memahami serta terampil dalam menyusun laporan keuangan koperasi.
Edukasi Trading Forex kepada Warga Kelurahan Kandri Kecamatan Gunungpati Kota Semarang Wahyuningsih, Panca; Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Luhgiatno, Luhgiatno; Prabowo, Janitra
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.74-80

Abstract

The increasingly rapid development of technology and information has encouraged many changes in the investment that a person can make, because all these activities can be done virtually with the existence of the internet. Even though investment transactions are greatly assisted by the existence of existing technology, without a good understanding and broad insight into the chosen investment field and the risks that will be faced, it will be very risky to invest. Considering this, it is necessary to provide education, training and assistance for investors before investing, because having in-depth knowledge and insight is an absolute requirement that investors must understand. One of the investment instruments that is getting a lot of attention today is forex. Forex (foreign exchange) has the meaning of foreign currency transactions or in Indonesia it is better known as foreign exchange. Forex is a type of trading or transaction that trades one country's currency against another country's currency (currency pairs) involving the main money markets in the world for 24 hours continuously. Meanwhile, forex trading means the activity of buying and selling foreign currency which is usually carried out online. The aim of forex trading as an investment is to seek profits from the difference in sales figures made. Forex trading is a very profitable investment, with the increasingly rapid development of fintech, forex trading has become a popular type of investment that has high liquidity, so it is quite profitable. Starting from the desire to provide education to residents to avoid 'fraudulent investments', the community service team took the initiative to provide education about forex trading for residents in Kandri Village, Gunungpati District, Semarang. So far, based on observations, residents of Kandri Village are not very familiar with investing in forex, because education about forex trading has never been carried out at all in this sub-district. This forex trading educational activity aims to increase citizens' knowledge about things that potential investors need to consider before investing, especially in the field of forex trading. Keywords: investment, financial markets and capital markets and forex trading
PENDAMPINGAN PENYUSUNAN APLIKASI SISTEM INFORMASI AKUNTANSI KPRI “DIAN HUSADA” KABUPATEN DEMAK DENGAN MENGGUNAKAN MICROSOFT EXCEL Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Aminatuzzuhro, Aminatuzzuhro
MINDA BAHARU Vol 7, No 1 (2023): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v7i1.5058

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan pembuatan aplikasi sistem informasi akuntansi koperasi dengan menggunakan microsoft excel di bagian akuntansi dan keuangan KPRI “Dian Husada” Kabupeten Demak. Aplikasi sistem informasi akuntansi ini digunakan untuk mencatat dan melaporkan transaksi keuangan di KPRI “Dian Husada” Kabupeten Demak. Metode yang dipakai dalam kegiatan ini adalah dengan memberikan bimbingan dan pendampingan kepada bagian akuntansi untuk menyiapkan aplikasi sistem informasi akuntansi menggunakan microsoft excel dalam penyusunan laporan keuangan. Hasil dari kegiatan pengabdian kepada masyarakat ini berupa aplikasi sistem informasi akuntansi penyusunan laporan keuangan koperasi dengan menggunakan microsoft ecxel. Kegiatan ini diharapkan dapat bermanfaat bagi KPRI “Dian Husada” Kabupaten Demak untuk meningkatkan pengelolaan transaksi keuangan dalam rangka transparansi dan akuntabilitas. Untuk mewujudkan transparansi dan akuntabilitas, KPRI “Dian Husada” Kabupaten Demak mempersiapkan laporan keuangan output dari aplikasi sistem informasi menggunakan microsoft exel ini supaya siap di audit oleh Kantor Akuntan Publik (KAP). Laporan keuangan tahun 2023 dari KPRI “Dian Husada” Kabupaten Demak, diproyeksikan siap untuk diaudit oleh KAP.
FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY Paramita, Patricia Dhiana; Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Nurkholik, Nurkholik; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.278-289

Abstract

This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The population of the study was 140 people and the sample taken was 125 people using the Proportional Purposive Sampling technique and the data analysis technique using Moderated Regression Analysis (MRA). The results of the study can be described that pressure, opportunity and rationalization partially and simultaneously have a significant positive impact on fraud. In addition, individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The policy that must be taken by the management of the Public Accounting Firm (KAP) in Semarang is to make policies that can eliminate the occurrence of pressure, opportunity and rationalization in the work environment of public accountants.
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN Rosalia, Santi; Adhi, Daniel Kartika; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1222

Abstract

This research aims to find out whether company size, company age, leverage and liquidity have an effect on financial performance. Population in this study is food and beverage companies listed on the IDX in 2021–2023. Determining the sample in this study used a purposive sampling method, based on criteria determined by the number of samples collected as many as 35 companies. This research uses descriptive analysis and hypothesis testing using SPSS. The type of data used is secondary data. The test techniques used are classical assumption tests, multiple regression tests and hypothesis tests. Results of this research show that company size and leverage do not have a negative and significant effect on financial performance, company age does not have a positive and significant effect on financial performance, while liquidity has a positive and significant effect on financial performance. Keywords: Company Size, Company Age, Leverage, Likuidity, and Financial Performance
ANALISIS PENGARUH KUALITAS INFORMASI, KUALITAS SISTEM, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PENGGUNA SOFTWARE ACCURATE DI KOTA SEMARANG Sidiq, Fajar; Adhi, Daniel Kartika
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1227

Abstract

Accurate is an accounting software used to assist the bookkeeping and financial reporting process in business. This Accurate software is specifically designed to assist small to medium businesses in managing finances, such as purchases, sales, inventory, and tax reports. This study aims to determine the effect of Information Quality, System Quality, and Service Quality on Accurate Software User Satisfaction in Semarang City. This type of research uses a quantitative approach. The population in this study were Accurate Software users in Semarang City. The sample used was 98 respondents, using purposive sampling with a questionnaire data collection method. The analysis method in this study is multiple linear regression analysis with validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, t test, F test and determination coefficient test. Data processing uses SPSS 25 for Windows software. The results of this study indicate that Information Quality has no significant effect on User Satisfaction of Accounting Information Systems with a significance level of 0.103 > 0.05, while t count 1.646 < t table 1.66123. System Quality has a positive and insignificant effect on User Satisfaction of Accounting Information Systems with a significance level of 0.091 > 0.05, while t count 1.709 > t table 1.66123. Service Quality has a significant positive effect on User Satisfaction of Accounting Information Systems with a significance level of 0.000 < 0.05, while t count 3.798 > t table 1.66123. Information Quality, System Quality, and Service Quality simultaneously have a significant positive effect on User Satisfaction of Accounting Information Systems with a significance level of 0.00 < 0.05, while F count 69.966 > F table 2.70. Keywords: Information Quality, System Quality, Service Quality, User Satisfaction of Accounting Information Systems
PENGUATAN KAPASITAS DIGITAL MARKETING PELAKU UMKM KELURAHAN GAJAHMUNGKUR Rahman, Faisal Riza; Wahyuningsih, Panca; Adhi, Daniel Kartika; Utama, Ari Kusuma Budi; Setyoningsih, Sari; Anjani, Sefiana
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.35-44

Abstract

The digital economy era demands that micro, small, and medium enterprises (MSMEs) adopt digital marketing strategies to enhance their competitiveness and sustainability. However, limited digital literacy and the absence of formal business legality remain key barriers for many MSMEs. This community empowerment program aimed to strengthen the digital capabilities of MSMEs in Gajahmungkur District, Semarang City. The intervention consisted of facilitating business registration through the issuance of Business Identification Numbers (NIB), assisting in the development and optimization of Google My Business (GMB) profiles, and providing basic branding support through logo and promotional material design. The program was implemented through a series of participatory workshops, individualized mentoring, and technical assistance. The results revealed an improvement in participants’ awareness and ability to utilize digital platforms to promote their businesses. Additionally, the formalization of business legality through NIB registration increased the trust and market access of MSMEs. This program demonstrates that integrating digital marketing assistance with legal empowerment initiatives can significantly contribute to the competitiveness and resilience of MSMEs in the evolving digital landscape. Future efforts should focus on continuous support and the expansion of digital literacy programs to ensure sustainable impact.Keywords:   Digital marketing , MSMEs, Business Registration, Google My Business, Community Empowerment
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN KOPERASI KPRI “DIAN HUSADA” KABUPATEN DEMAK Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Wahyuningsih, Panca
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.25-33

Abstract

One of the concrete efforts to realize transparency and accountability of the entity's financial management is the submission of an entity's financial accountability report that meets the principles on time and is prepared by following applicable financial accounting standards. Financial statements show the performance of entities that can be used by internal and external parties in making decisions. The Civil Service Cooperative of the Republic of Indonesia (KPRI) is a cooperative established and managed for the benefit of Civil Servants. KPRI Dian Husada as one of the economic nandi veins on a micro scale needs assistance in terms of managing and preparing financial statement reporting, considering that there are still many entities that do not understand the Financial Accounting Standards (SAK) ETAP in preparing financial statements. Service activities to assist the preparation of financial statements at KPRI Dian Husada are carried out with a qualitative method approach. There are three methods of data collection in this service, namely; interviews, observations, and analysis of documents. From the results of mentoring and preparing financial statements, KPRI "Dian Husada" was assisted in preparing financial statements in accordance with SAK ETAP. Keywords: Mentoring, Preparation, KPRI “Dian Husada”
MANAJEMEN PENGELOLAAN USAHA YANG EFISIEN PADA UD PERSADA UNGARAN Harminingtyas, Rudika; Widowati, Maduretno; Adhi, Daniel Kartika
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.41-46

Abstract

UMKM serve as both the pillar and the driving force of the nation's economy. Additionally, there are a sizable number of UMKM in each region, and they can thrive in any economic climate. But they largely rely on gut feeling or business intuition to run their company, paying little attention to managerial issues. excellent and effective Counseling is therefore necessary, like at UD Persada Ungaran, a company that makes socks. The three components of extension are management, marketing, and technological issues. After counseling, UD Persada Ungaran employees responded favorably, and their abilities improved.Keyword: Counseling,Effcient management
Co-Authors Aminatuzzuhro Anjani, Sefiana Faisal Riza Rahman Luhgiatno Maduretno Widowati Mohklas Mohklas, Mohklas Nurkholik, Nurkholik Panca Wahyuningsih Patricia Dhiana Paramita Prabowo, Janitra Rosalia, Santi Rudika Harminingtyas Setyoningsih, Sari Sidiq, Fajar Tasriastuti, Nurrohmi Ambar Utama, Ari Kusuma Budi Widyastuti, Ika Aprilia