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PELATIHAN PENGELOLAAN USAHA DAN KEUANGAN UNTUK KELOMPOK WANITA TANI Syuliswati, Atika; Sutrisno, Sutrisno; Amalia, Riezky; Darmayanti, Rita; Asdani, Andi
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1072

Program pengabdian kepada masyarakat ini ditujukan untuk membantu memecahkan beberapa masalah terkait pengelolaan usaha dan keuangan Pemanfaatan tanaman TOGA yang mengandung bahan-bahan yang dapat dikonsumsi oleh masyarakat setempat dan produksi kemasan olahan tanaman TOGA merupakan salah satu permasalahan yang timbul dalam pengelolaan usaha. Pengelolaan keuangan masih kacau karena tidak adanya pencatatan keuangan yang baik, dan dibutuhkan modal untuk mengembangkan usaha budidaya. Metode pengabdian yang digunakan adalah memberikan pelatihan dan praktik manajemen usaha dan pengelolaan keuangan. Hasil kegiatan pengabdian kepada masyarakat telah menghasilkan nilai tambah bagi kelompok tani wanita kelurahan Sawojajar Malang. Nilai tambah yang dihasilkan adalah sebagai berikut: Pemanfaatan bunga telang menjadi minuman kesehatan dengan rasa dan khasiat yang beragam, pengemasan minuman jamu dengan lebih bersih dan rapi, peningkatan pengetahuan dan keterampilan meliputi pencatatan penerimaan dan pembayaran, perhitungan biaya produksi, harga pokok penjualan, dan penetapan harga jual produk minuman telang,

Pengaruh Pendidikan Kewirausahaan Terhadap Intensi Kewirausahaan, Karakteristik Wirausaha Sebagai Variabel Intervening Nakulo, Koko; Asdani, Andi
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.656 KB)

The purpose of research is to (1) determine the influence of entrepreneurship education to the level of entrepreneurial intentions; (2) to determine the influence of entrepreneurship education to the intention of entrepreneurship, entrepreneurial characteristics as an intervening variable. The population in this research were all students of Politeknik Negeri Malang. The sampling method using a non-probability sampling and sampling was done by using purposive sampling. Characteristics of the sample selection are students who have gained entrepreneurial education likes entrepreneurship courses and seminars or entrepreneurship training and entrepreneurship. Data analysis techniques which used in this research are analysis descriptive statistics and inferential statistical analysis, path analysis. The result known that entrepreneurship education has a significant influence directly to intense of entrepreneurship. Entrepreneurship education has indirect influence to intense entrepreneurship through characteristics of entrepreneurship variable. From the coefficient of determination has value 98.271% indicates that the variable of characteristics of the entrepreneur is a good mediator to improving the entrepreneurial intense

Analisis Tingkat Pengetahuan, Sikap Keuangan Pribadi dan Perilaku Keuangan Pribadi Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang Syuliswati, Atika; Asdani, Andi
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Many students still don’t understand how to invest or to access the capital markets and money markets, because students don’t have enough knowledge about it. Meanwhile, education about personal finance remains as a major challenge in Indonesia. The purpose of this study was to analize of Personal Financial Knowledge, personal finance attitudes, personal finance behavior for 4th year and senior students Accounting Department at State Polytechnic Of Malang. The population in this study were students from Accounting Department at State Polytechnic Of Malang, for 4th year and senior students. Data in the form are primary data and sample were spread as much as 120 for 4th and 89 for 8th semester students (n = 209). The method that used is descriptive statistics, validity test, reliability test and t-test. Personal financial knowledge and personal behavior finance were significant differences between 4th and 8th semester students. For personal financial knowledge with significant value 0.000, and personal finance behavior with significant value 0.000. Personal financial attitudes was not significant differences between 4th and 8th semester students. For personal finance attitudes with significant value 0.064.

Analisis Leader Member Exchange, Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Manajerial Asdani, Andi; Handayawati, Kuni Utami
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 2 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v26i02.456

Every organization (including those in tertiary institutions) who wish to persist in being a part of an increasingly competitive environment, must be supported by strong, powerful and high-performing human resources. This would include leaders who are able to direct their employees to achieve organizational goals. Therefore, management needs to pay great attention in realizing a strong organizational culture and applying the LMX theory in order to make the work atmosphere more pleasant and being able to use it as a "tool" in providing encouragement to employees in achieving an optimal performance. The purpose of this study was to determine the effect of leader member exchange (LMX) on organizational commitment, the effect of leader member exchange (LMX) on managerial performance, the effect of organizational culture on organizational commitment, the effect of organizational culture on managerial performance and the effect of organizational commitment on managerial performance. The population used in this study were employees at the Managerial Level in Malang State Polytechnic which constitutes each heads of divisions including the head of department and the head of study program at Malang State Polytechnic. Data was collected through distributing questionnaires that have been tested for its validity and reliability. Furthermore, A thorough analysis was conducted using the path analysis model. From the results of this study it was concluded that the LMX variable had a significant effect on managerial employee performance. This would mean that better performing employees would lead to better application of LMX. It was also founded that organizational culture had a significant effect on performance meaning that the better the application of organizational culture, the better the managerial performance. Henceforth, it can be determined that there is a direct influence of Leader Member Exchange (LMX) and Organizational Culture on Managerial Performance and there is an indirect influence on Leader Member Exchange (LMX) and Organizational Culture on managerial performance through organizational commitment

Prediksi Risiko Kesulitan Keuangan melalui Pengungkapan Lingkungan, Sosial, Tata Kelola (Financial Distress Risk Prediction Through Environmental, Social, Governance Disclosures) Syuliswati, Atika; Nugrahani, Novi; Asdani, Andi; Prasetya, Rizky
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1438

The purpose of this investigation is to predict bankruptcy through the utilization of ESG disclosures. This study examines the influence of disclosure ratings on the financial distress risk of businesses listed in the Sri Kehati index from 2018 to 2022. It concentrates on the impact of disclosure scores on governance performance, social performance, and environmental performance. Panel data regression served as the methodology for the investigation, which included fourteen organizations. The independent variable is the environmental, social, and governance performance disclosure score, while the Altman Z-score proxy measured financial distress risk. The research uncovered a significant negative correlation between the disclosure of environmental performance and the risk of financial hardship. Furthermore, it identified a robust positive correlation between the risk of financial distress and social performance. There is no significant correlation between the disclosure of governance performance and the likelihood of financial hardship.

Pengembangan UMKM Produksi Tahu Desa Tulusbesar Melalui Pelatihan Dan Pendampingan Pengolahan Diversifikasi Produk Serta Penerapan Online Marketing Djajanto, Ludfi; Kusmintarti, Anik; Wakhidah, Rokhimatul; Amerieska, Siti; Candrawati, Triesti; Asdani, Andi
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.166-171

Tulusbesar village is one of the villages in Tumpang sub-district, Malang district, where the livelihoods of the residents are mostly agriculture, animal husbandry and tofu production. Currently, tofu production MSMEs are one of the products being developed because they have potential and business opportunities and can improve the economic sector of Tulusbesar village. The aim of the community service program for tofu production MSMEs in Tulusbesar village is to help overcome the main problems that hamper the growth of tofu production MSMEs in Tulusbesar Village, such as the lack of diversification or product development with poor quality, the absence of management and bookkeeping activities. finances and promotional activities are still limited to word of mouth. The method of service activities applied is by conducting a problem survey, followed by analysis and implementation of problem solving with assistance and support for innovation and product diversification in accordance with consumer desires, providing assistance with machines and equipment that can improve the production process by combining appropriate technology and a touch of science and technology, business management training and financial bookkeeping and making packaging and labels as well as promotion through online marketing using social media such as Instagram. The results obtained from this community service include increased sales and product quality.

Analysis of the Application of Materiality by KAP X to the Vouching Procedure for Revenue and Operating Expense Transactions of PT Z Hutami, Anugrah Fani Siwi; Sumiadji, Sumiadji; Asdani, Andi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.481

This study aims to comprehensively examine the application of the concept of materiality and the vouching procedure in the financial statement audit process at PT Z by Public Accounting Firm (KAP) X. This study uses a qualitative approach with a case study method, in which data is collected through in-depth interviews, documentation, and review of relevant audit working papers. The results show that KAP X sets materiality thresholds based on a quantitative approach, taking into account key financial indicators such as total assets and income, as well as qualitative factors that could potentially influence the decision-making of financial statement users. Vouching procedures are carried out in a structured manner on accounts that are considered material and high risk in order to obtain reliable audit evidence. These findings indicate that the synergy between the application of proportional materiality and targeted vouching can improve the effectiveness of audit procedures and the quality of testing the fairness of financial statements as a whole.

Analysis of the Application of Materiality by KAP X to the Vouching Procedure for Revenue and Operating Expense Transactions of PT Z Hutami, Anugrah Fani Siwi; Sumiadji, Sumiadji; Asdani, Andi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.481

This study aims to comprehensively examine the application of the concept of materiality and the vouching procedure in the financial statement audit process at PT Z by Public Accounting Firm (KAP) X. This study uses a qualitative approach with a case study method, in which data is collected through in-depth interviews, documentation, and review of relevant audit working papers. The results show that KAP X sets materiality thresholds based on a quantitative approach, taking into account key financial indicators such as total assets and income, as well as qualitative factors that could potentially influence the decision-making of financial statement users. Vouching procedures are carried out in a structured manner on accounts that are considered material and high risk in order to obtain reliable audit evidence. These findings indicate that the synergy between the application of proportional materiality and targeted vouching can improve the effectiveness of audit procedures and the quality of testing the fairness of financial statements as a whole.

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