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PENGEMBANGAN PRODUK KOPI HERBAL OLAHAN DESA INKLUSIF GUNA MENINGKATKAN KESEJAHTERAAN KAUM DISABILITAS DI DESA BEDALI LAWANG KABUPATEN MALANG Mochamad Fariz Irianto; Supami Wahyu Setiyowati; Shodiq Auludin Rafiqu Hidayah
SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 1 (2020): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.305 KB) | DOI: 10.31764/jpmb.v4i1.3346

Abstract

ABSTRAKPengembangan produk kopi herbal merupakan bagian dari pemberdayaan masyarakat dalam bentuk kegiatan produktif yang bertujuan untuk melatih masyarakat disabilitas untuk menghasilkan produk kopi herbal yaitu kopi koerja yang diharapkan memberikan dampak pada peningkatan kesejahteraan masyarakat. Metode pelaksanaan yang dilakukan adalah dengan sosialisasi program, pengadaan mesin dan pengadaan bahan penunjang, pelatihan pengolahan produk kopi herbal, dan pelatihan pemasaran strategi produk. Kegiatan ini diikuti oleh kelompok sasaran yaitu masyarakat disabilitas yang tergabung dalam organisasi difabel Lingkar Sosial Omah Difabel dengan peserta sebanyak 10 orang.  Pelatihan ini sangat dirasakan manfaatnya oleh para peserta pelatihan anggota disabilitas seperti kemudahan pengoperasian alat produksi, rebranding produk, dan peningkatan jaringan pemasaran produk. Kata kunci: kopi herbal; masyarakat disabilitas; desa inklusif. ABSTRACTThe development of herbal coffee products is part of community empowerment in the form of productive activities that aim to train people with disabilities to produce herbal coffee products namely koerja coffee which is expected to have an impact on improving people's well-being. The implementation method is by socializing the program, procurement of machinery and procurement of supporting materials, training in processing herbal coffee products, and marketing training of product strategies. This activity was attended by a target group, namely people with disabilities who belonged to the Omah Difabel Social Circle disability organization with 10 participants.  This training is strongly felt by the participants of disability member training such as ease of operation of production tools, product rebranding, and improvement of product marketing network Keywords: herbal coffee; people with disabilities; inclusive villages.
PARTISIPASI MEMBENTUK HUBUNGAN ANTARA ASPEK AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA Dimas Emha Amir Fikri Anas; Supami Wahyu Setiyowati
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26833

Abstract

Pengelolaan dana desa disebut berkualitas apabila memenuhi aspek transparan, dan akuntabel. Penelitian ini bertujuan melihat pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana desa, yang menggunakan data primer, dengan sampel sebanyak 54 responden.  Teknik analisis data menggunakan PLS yang menguji pengaruh variabel Akuntabilitas dan transparansi pada pengeloaan dana desa dimoderasi partisipasi masyarakat. Hasil penelitian menunjukkan bahwa Akuntabilitas berpengaruh terhadap pengelolaan dana desa. Transparansi berpengaruh terhadap dana dana desa. Akuntabilitas berpengaruh terhadap pengeloalaan dana desa dimoderasi partisipasi masyarakat. Trasparansi berperpengaruh terhadap pengelolaan dana desa tidak dimoderasi partisipasi masyarakat. Penelitian ini berimplikasi kepada para pengelola dana desa di Kecamatan Ngabang Kabupaten Landak Provinsi Kalimantan Barat untuk dapat menghasilkan laporan keuangan yang transparan dan akuntabel serta berkinerja baik. Bagi masyarakat akan dapat digunakan sebagai media pengawasan dari pelaksanaan pemerintah desa setempat.Kata kunci: akuntabilitas, transparansi, partisipasi, pengelolaan dana desa The managements of villages funds is considered to be qualified whether fulfilling transparent and accountable aspects. This study aims to see the effect of accountability and transparency on the management of village funds that uses primary data, with a sample of 54 respondents. The data analysis technique used PLS which tested the influence of the accountability and transparency variables on the management of village funds moderated by community participation. The results showed that accountability had an effect in the management of village funds. Transparency affects village funds. Accountability affects the management of village funds moderated by community participation. Transparency affects the management of village funds not moderated by community participation. This research’s implication is for village fund managers in Ngabang sub-district, Landak district, West Kalimantan Province, to be able to provide transparent and accountable financial reporting and perform it well. For the community, it can be used as a monitoring tool for the implementation of the local village government.Keywords: accountability, transparency, participation, village fund management.
Menumbuhkan jiwa entrepreneurship mahasiswa di perguruan tinggi Supami Wahyu Setiyowati; Mochamad Fariz Irianto; Irma Tyasari; Susmita Dian Indiraswari
MBR (Management and Business Review) Vol 6 No 1 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v6i1.6386

Abstract

The purpose of this study was to determine the entrepreneurial spirit of students and to determine the role of learning innovation on the entrepreneurial spirit of students. This research is a type of mix-method research, with the survey, interview, observation, and documentation methods. The survey was carried out by distributing questionnaires to 40 students offline. The results show that students of the Accounting study program have an entrepreneurial spirit, another finding is that learning innovation is effective for developing student entrepreneurial spirit, which is implemented in business startups as long as students are thematic KKN in the community and can improve the economy.
KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN Yovani Dalia; Supami wahyu Setiyowati; Susmita Dian Indiraswari
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.492

Abstract

Tujuan dari penelitian ini adalah mengetahui indikator apa saja yang mampu mempengaruhi kualitas dari laporan keuangan suatu pemerintah daerah Kota Malang. Pada penelitian ini digunakannya jenis penelitian kuantitatif dengan diperolehnya data primer melalui kuesioner. Kuesioner disebarkan kepada 60 responden di tiga dinas dan satu Badan di Kota Malang. Teknik pengambilan sampel penelitian ini digunakannya teknik sampel jenuh dengan pengolahan data menggunakan Smart PLS. Setelah dilakukan analisis diperoleh hasil yakni, variabel kompetensi SDM yang meliputi ketrampilan, pemahaman, kemampuan SDM, serta pengetahuan dalam pembuatan laporan keuangan memberikan pengaruh positif pada kualitas laporan keuangan yang dihasilkan. Variabel selanjutnya yakni komitmen organisasi yang diperoleh melalui penerimaan pada tujuan organisasi, adanya keinginan untuk terus bekerja keras, serta keinginan untuk tetap bertahan pada suatu organisasi memberikan pengaruh positif yang signifikan pada kualitas laporan keuangan pemerintah Kota Malang. Tekanan eksternal yang tidak memberikan penagruh pada kualitas laporan keuangan. Implikasi dari riset ini adalah tekanan eksternal yang berupa perubahan undang undang, tuntutan pemimpin, tuntutan masyarakat, pemberitaan media masa, dan tuntutan komunitas bisnis harus di implementasikan secara optimal.This study has a purpose, namely to find out what indicators are able to affect the quality of the financial statements of a local government in Malang City. In this study, the type of quantitative research used was obtained by obtaining primary data through a questionnaire. Questionnaires were distributed to 60 respondents in three offices and one agency in Malang City. In this research sample technique, the saturated sample technique is used with data processing using Smart PLS. After analyzing the results obtained, namely, HR competency variables which include skills, understanding, HR capabilities, and knowledge in making financial reports have a positive influence on the quality of financial reports produced. The next variable, namely organizational commitment which is obtained through acceptance of organizational goals, the desire to continue to work hard, and the desire to remain in an organization has a significant positive influence on the quality of the poor city government's financial reports. External pressures that have no effect on the quality of financial reports. The implication of this research is that external pressures in the form of changes to laws, demands of leaders, demands of society, mass media coverage, and demands of the business community must be implemented optimally.
Hubungan Sanksi dan Penghasilan Terhadap Kepatuhan Wajib Pajak Dimoderasi Sosialisasi (Studi Kasus KPP Pratama Malang Utara) Irma Tyasari; Supami Wahyu Setiyowati
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 5, No 2 (2021): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v5i2.658

Abstract

ABSTRACTPublic awareness in calculating, paying, and reporting taxes is an achievement in building taxpayer compliance. The purpose of this studys was to determine the effect of moderation of tax socialization variables on the relationship of sanctions and income on taxpayer compliance. The data in this study is primary data in the form of questionnaires. Data is collected with an accidental sampling approach. The data was distributed to 100 respondents of individual taxpayers at the North Malang Tax Service Office. The data analysis techniques used is smart PLS. The results of the study showed the sanctions had a significant positive effect on taxpayer compliance. Revenue has a significant positive effect on taxpayer compliance. Tax socialization has not had a moderating effect on the relationship of tax sanctions on taxpayer compliance.  Tax socialization has a moderating effect in income relationships in taxpayers compliance. The implication of this research is that sanctions must be given firmly and manifestly in order for the community to be deterred. Socialization must be carried out continuously so that the public complies with taxes and indirectly increased taxpayer compliance. Keywords:, sanctions, income, socialization and tax compliance ABSTRAKKesadaran masyarakat dalam menghitung, membayar, dan melaporkan pajak merupakan suatu prestasi dalam membangun kepatuhan WP. Tujuan penelitian ialah mengetahui efek moderasi variabel sosialisasi pajak terhadap hubungan sanksi dan pendapatan pada kepatuhan wajib pajak. Data pada penelitian ialah data primer berupa kuisioner. Data dikumpulkan dengan pendekatan accidental sampling. Data didistribusikan kepada 100 responden WPOP yang ada pada Kantor KPP Malang Utara. Teknik analisis data digunakannya smart PLS. Hasil peneltian menunjukkan sanksi memberikan pengaruh positif signifikan pada kepatuhan WP. Pendapatan memberikan pengaruh positif signifikan pada kepatuhan WP. Sosialisasi pajak belum diberikannya efek moderasi pada hubungan sanksi pajak pada kepatuhan WP. Sosialisasi pajak memberikan efek moderasi pada hubungan pendapatan pada kepatuhan WP. Implikasi dari penelitian ini ialah sanksi harus diberikannya secara tegas serta nyata agar masyarakat jera. Sosialisasi harus dilakukan secara terus menerus supaya masyarakat patuh pada pajak secara secara tidak langsung kepatuhan WP meningkat.Kata Kunci:, sanksi, penghasilan, sosialisasi dan kepatuhan pajak
PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT DI MEDIASI PROFESIONALISME Marten Luter; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.420

Abstract

Penelitian dilakukan untuk menunjukkan pengaruh kompetensi, independensi dan integritas auditor terhadap mutu audit dimediasi profesionalisme. Populasi yang digunakan adalah auditor yang bekerja di KAP Kota Malang, jumlah sampel yang digunakan 95 sampel, perolehan data dengan kuesioner. Penganalisisan data menggunakan SmartPLS. Hasil pengaruh langsung yang didapat kompetensi dan independensi berpengaruh terhadap kualitas audit, integritas tidak berpengaruh terhadap kualitas audit. Kompetensi, integritas auditor dan independensi berpengaruh terhadap profesionalisme. Profesionalisme auditor berpengaruh terhadap kualitas audit. Hubungan tidak langsungnya kompetensi tidak berpengaruh terhadap kualitas audit melalui profesionalisme auditor. Independensi dan integritas auditor berpengaruh terhadap kualitas audit melalui profesionalisme auditor.
Leverage dan growth opportunity mempengaruhi nilai perusahaan melalui profitabilitas Supami Wahyu Setiyowati; Jamal Abdul Naser; Rini Astuti
Jurnal Ekonomi Modernisasi Vol. 16 No. 1 (2020): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.527 KB) | DOI: 10.21067/jem.v16i1.4513

Abstract

A company's value is a reflection or good name of the company. The company value means a lot to investors and potential investors. This research aims to examine the effect of leverage and growth opportunity on corporate value through profitability. In this study, the populations of consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2017 period are used. This study used 15 companies as samples. Data processing techniques using path analysis. The results of the leverage study have a negative effect on profitability. A high amount of debt reduces profits. Growth opportunity affects profitability. An increase in assets increases profits. Leverage has a negative effect on firm value. A high amount of debt reduces the value of the company. Growth opportunity has a positive effect on firm value. An increase in assets or sales increases the value of the company. Profitability has an effect on firm value. Profits increase firm value. The effect of leverage on firm value with profitability as an intervening variable is not proven. Profitability indirectly has no effect on the relationship between leverage and firm value. The effect of growth opportunity on firm value with profitability as an intervening is proven. Indirectly, profitability affects the relationships of growth opportunity and firm value. Companies must have the right strategy in terms of using funds from outside the company to increase company value.
Natural Certainty Contract Dan DPK Terhadap Profitabilitas Melalui Non Performing Financing Dwita Sandra Pratiwi; Mochamad Fariz Irianto; Supami Wahyu Setiyowati
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.527

Abstract

In an effort to increase profitability growth, it is necessary to pay attention to the factors that influence it, so that it can encourage Islamic banks to develop for the better. Type quantitative descriptive research. The research population is all BUS registered with OJK in 2015-2019 and a sample of 2 BUS obtained through purposive sampling method. Documentation technique used for data collection. The research results state that ijarah financing, istishna financing, and NPF has a negative and significant effect on ROA. NPF has no effect on ROA. Ijarah financing has no effect on the NPF. Istishna financing and NPF have an effect positive and significant on the NPF. Ijarah financing has no effect on ROA through NPF. Istishna financing and NPF have a negative and significant effect on ROA through NPF
Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur Supami Wahyu Setiyowati; Mochamad Fariz Irianto; Irma Tyasari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.197

Abstract

A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.
PKM PENGEMBANGAN PRODUK MAKANAN OLAHAN BAHAN BAKU KEDELAI PADA IRT BIDO JAYA KABUPATEN MALANG MELALUI IMPLEMENTASI TEKNOLOGI PRODUKSI TEPAT GUNA Supami Wahyu Setiyowati; Andri Fransiskus Gultom; Asna Asna; Yoyok Seby Dwanoko
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.10790

Abstract

ABSTRAKPermasalahan yang dimiliki oleh IRT Bido Jaya adalah kurangnya efisiensi dalam produksi karena keterbatasan produk, tampilan kemasan yang kurang sesuai standar industri makanan, manajemen usaha yang buruk karena tidak pernah melakukan riset pasar terhadap produk dan potensi produk, manajerial keuangan yang hanya berdasar kekeluargaan, menggunakan peralatan produksi yang manual. Penelitian ini bertujuan untuk memberikan solusi pengadaan alat produksi tepat guna, meningkatkan kualitas pengemasan dan manajemen usaha. Metode pelaksanaan yaitu pembelian alat dan pendampingan, workshop pendampingan dan simulasi, serta workshop dan pendampingan. Hasil dari penelitian ini berupa evaluasi tim Unikama yang didapatkan selama melakukan program kemitraan masyarakat (PKM) dapat membantu para IRT untuk bangkit kembali pasca covid dan memajukan usaha IRT di Indonesia. Saran yang disampaikan penulis bahwa perlu pendampingan dalam menggunakan aplikasi untuk media pemasaran terkait postingan foto produk dan video yang menarik minat pelanggan terutama bagi IRT yang awam terhadap penggunaan teknologi. Selain itu, perlu adanya paparan tentang strategi yang sangat matang dalam bisnis untuk mengantisipasi adanya hal yang tidak diinginkan. Kata kunci: IRT (bido jaya); teknologi produksi tepat guna; manajemen usaha; riset pasar; digital marketing ABSTRACTThe problems that IRT Bido Jaya has are the lack of efficiency in production due to limited products, the appearance of packaging that does not match industrial food standards, poor business management because it has never conducted market research on products and product potential, financial management which is only based on kinship, using equipment manual production equipment. This research aims to provide solutions for procurement of appropriate production equipment, improve the quality of packaging and business management. The method of implementation is the purchase of tools and assistance, mentoring and simulation workshops, as well as workshops and mentoring. The results of this study are in the form of an evaluation by the Unikama team obtained during the community partnership program (PKM) that can help IRTs to bounce back post-covid and advance IRT businesses in Indonesia. The suggestion conveyed by the author is that assistance is needed in using applications for media marketing related to posting product photos and videos that attract customer interest, especially for IRT who are unfamiliar with the use of technology. In addition, there needs to be an explanation of a very mature strategy in business to anticipate unwanted things. Keywords: IRT (bido jaya); appropriate production technology; business management; market research; digital marketing
Co-Authors A Halim Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Arshad, Imran Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Azlinda, Noer Chin, Chang Shu Devi Hilda Bekti, Katharina Diah Kusumaningrum Diah Diana Marta Dewi Dima, Dewinson Didu Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nandasari, Silvi Dwi Purwanto, Nanang Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Rini Astuti Risal Ali Fatoni Rita Indah Mustikowati Roni Alim Ba'diya Kusufa Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Sedyastuti, Kristina Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati