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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 Education Environmental Science Social Sciences Other

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PENDAMPINGAN PENYUSUNAN APLIKASI SISTEM INFORMASI AKUNTANSI GROUND HANDLING PADA KOPERASI KARYAWAN ANGASA PURA 1 SEMARANG DENGAN MENGGUNAKAN MICROSOFT EXCEL Adhi, Daniel Kartika; Wahyuningsih, Panca; Harminingtyas, Rudika; Widowati, Maduretno
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.74-83

Abstract

Community service is an activity that aims to help certain communities in several activities. This activity is one part of the Tri Dharma of Higher Education, a mentoring activity for the preparation of an accounting information system application using Microsoft Excel. This mentoring activity starts from analyzing problems to preparing financial reports for the ground handling unit Kokapura using the Microsoft Excel application. The choice to use the Microsoft Excel application is because this application is already available in Microsoft Office and the use of Microsoft Excel has been widely practiced in the community.The results of this activity are expected to record transactions and prepare financial reports for the ground handling unit in accordance with SAK ETAP, more accurately and the process will be faster. Keywords: Cooperatives, Accounting Information Systems and Financial Statements
EARN MONEY MAKER TRAINING FOR ANDROID TO INCREASE PASSIVE INCOME FOR RESIDENTS IN MANGUNSARI VILLAGE GUNUNGPATI DISTRICT, SEMARANG CITY Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Nurkholik, Nurkholik; Widyastuti, Ika Aprilia
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.4.1.84-92

Abstract

Today, the rapid development of the smartphone world must be followed by the mindset of society so as not to be left behind. Sophisticated Android-based smartphones are already widely available on the market, with various contents that essentially increasingly pamper users. It is good that the use of smartphones as a means of telecommunications is not only for sharing news with relatives, friends or colleagues, but can also be used as a means to increase passive income. There needs to be an effort to find other breakthroughs to obtain income, one way is to find passive income via smartphone by using the earn money maker application. Training on passive income with the earn money maker application has never been carried out in Mangunsari Village, Gunungpati District, Semarang City, and it is even possible that it is rarely done in other places. This is because there are no competent people about the earn money maker application who can provide introduction and training to residents. The purpose of this training is to open the minds of residents so that they can make passive income by using various applications that can generate money from Android smartphones owned by residents. In the future, it is hoped that with this earn money maker for android training, it will increase residents' understanding and knowledge about various applications on Android smartphones that residents can use as an alternative to increase passive income. Keywords: earn money maker for android and passive income
Stres Kerja Sebagai Moderasi dan Mediasi untuk Meningkatkan Komitmen yang Efektif Luhgiatno; Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Wahyuningsih, Panca
Target : Jurnal Manajemen Bisnis Vol. 7 No. 1 (2025): Target : Jurnal Manajemen Bisnis
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/target.v7i1.5139

Abstract

Auditors working in Public Accounting Firms (KAP) face the problem of decreasing affective commitment to the organization. Increasing work stress, a high workload, and unresolved work conflicts trigger this decrease. This study aims to analyze the effects of workload and work conflict on work stress and affective commitment, and to investigate the impact of work stress on affective commitment. Addi- tionally, this study examines the role of work stress as a mediating variable in the relationship between workload and work conflict, influencing affective commitment. The type of research used is quantitative research; the population in this study consisted of auditors working in KAP in the Semarang area, to- taling 150 individuals. The sample collection method employed was purposive sampling, where sample selection was based on specific criteria determined by the researcher, resulting in 134 respondents. Data analysis techniques use Path Analysis and Moderated Regression Analysis. The results of the study indicate that work conflict has a positive and significant effect on work stress. Simultaneously, workload and work conflict also have a positive and significant effect on increasing work stress. Work stress has a negative and significant effect on auditors’ affective commitment. Work conflict has also been shown to have a negative and significant effect on affective commitment. Practical implications for the man- agement of Public Accounting Firms, particularly in efforts to maintain and improve auditors’ affective commitment through workload management, constructive conflict resolution, and work stress control in the work environment.
SMART INVESTMENT EDUCATION FOR MEMBERS OF THE DIAN HUSADA CONSUMER COOPERATIVE IN DEMAK REGENCY Adhi, Daniel Kartika; Wahyuningsih, Panca; Tasriastuti, Nurrohmi Ambar
Fokus ABDIMAS Vol 4, No 2: Oktober 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.v4i2.1592

Abstract

This community service program aims to improve the financial literacy and investment skills of members of the Dian Husada Consumer Cooperative, Demak Regency, through the “Smart Investment Education” initiative. The program was motivated by the low understanding among members of legal investment instruments and the lack of long-term financial planning. The methods applied include participatory training, risk profile simulations, and assistance in preparing personal investment plans. The activity resulted in a 72% improvement in members’ understanding of investment concepts, behavioral changes reflected in increased member savings, and greater awareness of the importance of investment products supervised by the Financial Services Authority (OJK). This article emphasizes that cooperatives can play a strategic role as financial education centers for their members and as partners to regulators in building financially literate communities.Keywords: financial literacy, investment, cooperative, economic empowerment, OJK
The Moderating Role of Dividend Payout Ratio on Price of Book Value Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Nurkholik, Nurkholik
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.167-180

Abstract

Thel purpose ofl this researchl is tol examine andl analyze thel influence ofl Debt tol Equity lRatio, Currentl Ratio andl Return onl Assets partially onl Price of Bookl Value and thel role ofl on Pricel of Bookl Value and thel role of Dividend Payout Ratio in moderating thel influence ofl Debt tol Equity lRatio, Currentl Ratio andl Return onl Assets onl Price of Bookl Value.Thel research object is Food and Beverage Companies listedl on thel Indonesia Stockl Exchange froml 2020 tol 2024. Al population ofl 100 was selectedl using purposive sampling, resultingl in 16 companies. Datal analysis wasl performed usingl multiple linearl regression andl Moderated Regressionl Analysis (lMRA).Thel results ofl the study showl that Debtl to Equityl Ratio, Currentl Ratio andl Return onl Assets partially havel a positivel and significant effectl on Pricel of Bookl Value. The findings of the moderation test prove that the Dividend Payout Ratio strengthens thel influence ofl the Debtl to Equityl Ratio, Currentl Ratio andl Return onl Assets onl Price of Bookl Value. Inl conclusion, Price of Book Value can be achieved by Food and Beverage Companies by improving thel Debt tol Equity lRatio, Currentl Ratio andl increasing Returnl on lAssets, so that itl can attract investors tol invest and inl decision making and dividend policies pay attention to financial flexibility in achieving good company performance for both internal and external parties.
The Role of Sustainability Accounting in Mediating and Moderating the Influence of Digital Competence, ESG Understanding, and Green Accounting on Auditor Performance Adhi, Daniel Kartika; Paramita, Patricia Dhiana; Wahyuningsih, Panca; Harminingtyas, Rudika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.199-214

Abstract

This study aims to examine the relationships among digital competence, ESG understanding, and green accounting with auditor performance, with sustainability accounting serving as both a mediating and a moderating variable. The study involved 140 auditors from Public Accounting Firms (KAP) in Semarang, resulting in a final sample of 125 auditors selected through purposive sampling. Data were analyzed using Path Analysis (including the Sobel Test) and Moderated Regression Analysis (MRA). The results indicate that digital competence, ESG understanding, and green accounting each have a positive and significant impact on sustainability accounting. Furthermore, digital competence, ESG understanding, green accounting, and sustainability accounting each exert a positive and significant effect on auditor performance. Additionally, sustainability accounting mediates as well as strengthens (moderates) the impact of digital competence, ESG understanding, and green accounting on auditor performance.
Co-Authors Aminatuzzuhro Anjani, Sefiana Faisal Riza Rahman Luhgiatno Maduretno Widowati Mohklas Mohklas, Mohklas Panca Wahyuningsih Patricia Dhiana Paramita Prabowo, Janitra Raden Mohamad Herdian Bhakti Rosalia, Santi Rudika Harminingtyas Setyoningsih, Sari Sidiq, Fajar Tasriastuti, Nurrohmi Ambar Utama, Ari Kusuma Budi Widyastuti, Ika Aprilia