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All Journal Jurnal Ekonomi Pembangunan Jurnal Ilmiah MITSU (Media Informasi Teknik Sipil Universitas Wiraraja) Jurnal Terapan Abdimas Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Journal of Islamic World and Politics Biosfer: Jurnal Pendidikan Biologi JMM (Jurnal Masyarakat Mandiri) J Statistika: Jurnal Ilmiah Teori dan Aplikasi Statistika Jurnal Pendidikan Akuntansi dan Keuangan BUANA SAINS JURNAL MANAJEMEN DAN BISNIS INDONESIA Performance : Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Didaktika: Jurnal Kependidikan Jurnal Pengabdian kepada Masyarakat Jurnal Abdiraja Jurnal PkM (Pengabdian kepada Masyarakat) juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat Jurnal Abdimas Hawari Journal MISSY (Management and Business Strategy) Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Journal of Business Management and Economic Development ManBiz: Journal of Management and Business Jurnal Ekonomi, Bisnis dan Manajemen
Aryo Wibisono
Prodi. Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Wiraraja
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PERAN BRAND IMAGE DALAM MENINGKATKAN PENJUALAN KERIPIK SINGKONG Moh. Hidayatullah; Kustantina, Kustantina; Novalina Nurul Imama; Latifatus Safariyah; Bambang Irawan; Aryo Wibisono
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i1.7950

Abstract

Pengabdian ini bertujuan untuk mengetahui peran brand image dalam meningkatkan penjualan turbo sakti yang lokasinya ada di daerah manding daya sumenep. Turbo sakti adalah usaha cemilan keripik singkong yang dimana terdapat 2 varian rasa yang pertama rasa bawang putih yang kedua pedas manis. Populasi penelitian ini adalah warga atau masyarakat khusus nya daerah sumenep karena masyarakat sumenep sangat suka dengan cemilan keripik singkong, dan metode penelitian ini menggunakan metode kuantitatif. Tujuan penelitian ini untuk mengetahui apakah brand image sangat berpengaruh dalam meningkatkan penjualan dan apakah sangat berperan penting dalam meningkatkan penjualan.
DAMPAK KUALITAS PRODUK SERTA INFLUENCER MARKETING DALAM KEPUTUSAN PEMBELIAN KONSUMEN Ruly Kurniadi; Aryo Wibisono
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8098

Abstract

Perkembangan internet sangat mempengaruhi dunia bisnis, dimana yang dulunya konsumen jika ingin membeli sesuatu maka langsung ke lokasi usahanya, sekarang konsumen jika konsumen ingin membeli sesuatu mereka akan melihat review makanan ditempat tersebut melalui Instagram ataupun tiktok, dimana dalam dua platfoam tersebut banyak yang akan mereview makanan yang ingin dituju oleh konsumen. Oleh karena itu dalam penelitian ini memiliki tujuan untuk melihat bagaimana dampaknya kualitas produk serta menggunakan influencer marketing sebagai bagian untuk meningkatkan keputusan pembelian konsumen. Dan dalam penelitian ini menggunakan objek pada tempat makan melita kitchen dengan responden sejumlah 80 konsumen yang makan di melita kitchen. Hasil penelitian menunjukan bahwa terdapat dampak antara kualitas produk dengan keputusan pembelian dan penggunaan influencer marketing dapat meningkatkan keputusan pembelian di tempat makan melita kitchen
Peningkatan Kinerja Usaha Melalui Kemampuan Manajemen Serta Inovasi Wibisono, Aryo
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 01 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2019
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.079 KB) | DOI: 10.31102/equilibrium.7.01.43-50

Abstract

MSMEs are an independent business organization and play an important role in increasing economic growth in a country. The contribution of MSMEs to employment in developing countries, especially Indonesia, has a significant impact in overcoming the problem of unemployment. The purpose of this study is to determine the development of MSMEs in Sumenep Regency. The results of this study will be used to see the development of MSMEs in the Sumenep Regency area. This study will use quantitative research methodology, namely data collection through questionnaires. The number of samples and population in this study was 41 by using multiple linear regression analysis. The results of this study found that management capabilities have an impact on innovation, and innovation has an impact on business performance, but management capabilities do not have an impact on business performance. Therefore, innovations need to be owned by MSME owners in order to improve the business performance of their MSMEs.
Kepuasan Masyarakat Terhadap Pelayanan Kantor Desa Karang Cempaka Kecamatan Bluto Kabupaten Sumenep Wibisono, Aryo; Abrar, Unsul
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 1 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.1.1-13

Abstract

Faktor yang mempengaruhi perkembangan suatu daerah salah satunya adalah kualitas dari pelayanan aparatur daerah. Tantangan untuk melayani masyarakat desa secara optimal makin besar dan tuntutan dari masyarakat desa baik dari persepektif kualitas ataupun dari perspektif kuantitas pelayanan makin tinggi. Pelayanan publik di tingkat desa merupakan suatu kegiatan penting yang dilakukan oleh pemerintah desa dalam memenuhi kebutuhan dasar setiap warga negara dan penduduk di tingkat desa. Tujuan dari penelitian ini adalah untuk mengetahui pola hubungan antara kepuasan secara keseluruhan terhadap pelayanan publik di desa Karang Cempaka; untuk mengetahui kesesuaian antara kepentingan dan kepuasan yang didapat oleh masyarakat terhadap pelayanan di kantor Desa Karang Cempaka. Analisis yang dilakukan dalam penelitian ini yaitu dengan metode regresi logistik. Hasil penelitian menunjukkan pola hubungan antara pelayanan dengan kepuasan masyarakat yang mempunyai dampak langsung adalah dari atribut variabel assurance. Dari tingkat kesesuaian antara kepentingan dan kepuasan, masyarakat menilai bahwa hal yang penting untuk diperhatikan adalah variabel emphaty. Masyarakat menginginkan pelayanan yang ada di kantor Desa Karang Cempaka harus mengutamakan keramahan terhadap masyarakat yang ingin mendapatkan pelayanan. Urutan kedua yaitu responsive.
Pengukuran Survei Kepuasan Masyarakat (SKM) Dalam Pelayanan Publik Di Desa Masaran Kabupaten Sumenep Wibisono, Aryo; Purnamasari, Mita; Suharsono, Agus; Pramesti, Wara
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 02 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.02.13-24

Abstract

This study aims to determine the perception and satisfaction of the community in public services in the village of Masaran, Sumenep district through the measurement of the Community Satisfaction Survey in terms of administrative services. The method used in this research is descriptive quantitative analysis using the Community Satisfaction Survey (SKM) based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia No. 14 of 2017. This research was carried out in the village of Masaran, Sumenep Regency with a total of 100 respondents using a non-probability sampling technique with purposive sampling type. The data collected was carried out using a questionnaire or questionnaire method. The results of the study show that overall the services provided by the village of Masaran, Sumenep Regency are in the "Good" category with an SKM value of 3.42 and an SKM conversion value of 85.50. The steps taken by the village head in improving the quality of public services in the village of Masaran, Sumenep district are the first to pay attention to the dimensions of service quality and the second is to improve the quality of human resources.
Penerapan Analisis Regresi Linier Berganda dalam Penyelesaian Skripsi Mahasiswa Wibisono, Aryo; Rofik, Mohammad; Purwanto, Edy
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 3 No 1 (2019): Volume 3 Nomor 1 Tahun 2019
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.558 KB) | DOI: 10.29407/ja.v3i1.13512

Abstract

Students often experience problems in choosing the method of completing their thesis, as a result, student thesis planning is hampered. During lectures, they only know the theory and practice of statistics without practicing in depth. Therefore this dedication is carried out to assist a group of students in determining the method that suits their thesis. The formulation of the problem is due to the lack of understanding for students in choosing analytical tools to conduct their research. As well as adding insight in doing descriptive statistical analysis and multiple linear regression. The purpose of this training is to add insight in analyzing using the SPSS software. The target in this service is the final year students who are taking thesis which is held in June 2019. This training will later use the SPSS software as an analytical material in conducting thesis. From the results of monitoring during the assistance in this service, the majority of participants with a percentage of 84% who can complete 5 cases with a perfect score of 100, another 16% get a score of 70. And from these results are in accordance with the training target, as well as many of the participants who expressed satisfaction with the training that was held.
INOVASI KEMASAN DAN DIVERSIFIKASI PRODUK OLAHAN IKAN BANDENG Yuniastri, Ratih; Herowati, Herowati; Wibisono, Aryo
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 6 (2024): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i6.26764

Abstract

Abstrak: Produk olahan ikan bandeng masih terbatas jenis dan ragamnya, untuk itu perlu diversifikasi olahan sebagai bentuk inovasi produk berbahan ikan bandeng. Poklahsar Melati merupakan salah satu kelompok wanita yang memanfaatkan ikan bandeng menjadi produk olahan, beranggotakan 10 orang wanita produktif. Melalui pelatihan dan pendampingan serta penerapan teknologi pada Poklahsar Melati dapat menambah keterampilan, pengetahuan dan jenis produk olahan ikan bandeng yang lebih variatif, disukai konsumen dan lebih terjamin keamanannya. Evaluasi ketercapaian kegiatan dilakukan melalui wawancara dan pemberian kuisioner. Berdasarkan hasil kegiatan pelatihan dan pendampingan dapat meningkatkan keterampilan pengolahan mitra dalam rangka diversifikasi dan inovasi produk khususnya olahan ikan bandeng menerapkan teknologi pengolahan dan teknologi kemasan. Peningkatan pengetahuan dan ketermpilan mitra mencapai 80% dari 10 orang anggota. Kegiatan keberlanjutan untuk pendampingan selanjutnya dapat berupa pelatihan dan pendampingan digital marketing menggunakan e-commerce untuk memperluas cakupan daerah pemasaran mitra khususnya produk olahan kering ikan bandeng, dalam upaya menjaga dan menjamin keberlanjutan dan pengembangan produk menyesuaikan dengan pesatnya perkembangan iklim usaha yang khususnya di bidang pangan.Abstract: Milkfish prcessed products are still limited in type and variety, therefore it is necessary to diversify the processing as a aform of innovation of milkfish-based products. Poklahsar Melati is one of the women’s groups that utlize milkfish into processed products, consisting of 10 productive women. Through training and mentoring as well as the application of technology, Poklahsar Melati can increase skills, khowledge and types of processed milkfish products that are more varied, preferred by consumers and more secure. Evaluation of the achievement of activities is carried out through interviews and quetionnaires. Training and mentoring activities can improve the processing skills of partners in the context of product diversification and innovation, especially milkfish processed products applying processing technology and packaging technology. The increase in knowledge and skills of partners reached 80% of 10 members. Sustainable activities for further mentoring can be in the form of digital marketing training and mentoring using e-commerce to expand the scope of partner marketing areas, especially dried milkfish processed products, in an effort to maintain and ensure product sustainability and development in accordance with the rapid development of the business climate, especially in the food sector. 
Audit Implications of IFRS 17 Implementation on Financial Reporting of Social Health Insurance: Evidence from BPJS of Health Wondabio, Ludovicus Sensi; Wibisono, Aryo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5021

Abstract

This study examines the implementation of Financial Accounting Standards Statement (PSAK) 117, aligned with IFRS 17, in the Social Security Fund managed by the Social Security Agency on Health, focusing on its implications for financial auditing in social insurance. Departing from prior research on accounting policy alignment, the study analyzes how PSAK 117 affects audit risk, judgment, and complexity due to structural differences between social and commercial insurance. Using a qualitative case study based on regulatory analysis, auditing standards, academic literature, and internal documentation, twelve audit-relevant PSAK 117 issues are evaluated, including contract definition, measurement models, actuarial assumptions, risk adjustment, and the Contractual Service Margin (CSM). Findings indicate that while participant relationships meet contractual criteria, the reliance on actuarial estimates and forward-looking cash flows increases inherent risk. PSAK 117 also elevates audit complexity, requiring greater professional scepticism, substantive procedures, and actuarial expertise under ISA 540 (Revised) and ISA 620. Additionally, the CSM’s conceptual misalignment with the non-profit nature of social insurance introduces further judgment and disclosure challenges. The study concludes that PSAK 117 improves transparency and accountability but necessitates stronger institutional capacity, data governance, and audit guidance, contributing to the limited literature on IFRS 17 auditing in non-commercial contexts.
Co-Authors A.A. Ketut Agung Cahyawan W Afkarina, Izzah Agus Suharsono Agus Suharsono Ahmad Azmiy Fillah Ahmad Ghufrony Alfiah, Nur Inna Anekawati, Anik Anik Anekawati Anisatul Laily Anita Intan Nura Diana Annisa, Suci anwar, muhajir Bambang Hermanto Bambang Hermanto Bambang Hermanto Bambang Irawan Destryana, R. Amilia Dewi Febriyanti Diana Aqidatun Nisa Dina Kurniawati Dody Tri Kurniawan Dwi Deshariyanto Dyah Ayu Fajarianingtyas Edy Purwanto Edy Purwanto Eko Adi Sumitro Eko Mulyadi Elazhari Elazhari Faqih Alfian Ferdianto, Jemmy Regri Herowati, Herowati Imam Hanafi Imam Hidayat Inayatul Astri Indro Kirono Ismawati Ismawati Ismawati Ismawati Jefri Nur Hidayat Jojok Dwirido Tjahjono Kustantina, Kustantina Latifatus Safariyah Maghfirah, Alifia Nurien Melda Gienardy Miftahol Arifin MIFTAHOL ARIFIN, MIFTAHOL Moh. Hidayatullah Moh. Kurdi Mohammad Ali Al Humaidy Mohammad Firlie Pranata Mohammad Firlie Pranata Mohammad Herli Mohammad Hidayaturrahman Mohammad Rofik Muchlisiniyati Safeyah muhajir anwar Muhammad Rofiqi Nandina Salsabila Novalina Nurul Imama Nurcholisa , Tila Nurdody Zakki pramesti, wara Purnamasari, Mita R. Amilia Destryana Ratih Yuniastri Rika Diananing Putri Rillia Aisyah Haris Ruly Kurniadi Serli Aulia Rahman Suci Annisa Sudarman Sudarman Syahril Syahril UBAID, AHMAD HASAN Unsul Abrar Wafiqoh Nirul Milla Wondabio, Ludovicus Sensi Yani Restiani Widjaja, Yani Restiani Yaniawati, Poppy Zainal Abidin Achmad Zulfa Faida