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All Journal MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Jurnal Manajemen Pendidikan (JMP) Jurnal Penelitian Pertanian Terapan Jurnal Penelitian dan Pengembangan Pendidikan Luar Biasa Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis AdBispreneur Biology Teaching and Learning JURNAL ILMIAH MAHASISWA AGROINFO GALUH Jambura Agribusiness Journal Proceeding of National Conference on Accounting & Finance SOSCIED Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Al-Hikmah Journal of Food System and Agribusiness (JoFSA) Jurnal Pengabdian Nasional Jurnal Ekonomi Unram Journal of Community Service (UJCS) Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ekonomika Dan Bisnis Indonesian Journal of Information Technology and Computing (IMAGING) Abdimas Indonesian Journal Proceeding Applied Business and Engineering Conference Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Jurnal Kewirausahaan dan Bisnis Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Jurnal Cendekia Ilmiah Jurnal Penelitian, Pengabdian dan Pemberdayaan Masyarakat
Sutarni, Sutarni
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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The Influence of Good Corporate Governance and Firm Size on Earning Management in Automotive Companies Listed on the IDX in 2019 - 2023 Khanif, Alfin Nazlil; Sutarni, Sutarni
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 1 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i1.682

Abstract

This study aims to examine the effect of good corporate governance on earnings management; the effect of firm size on earnings management; and the combined effect of good corporate governance and firm size on earnings management in automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research adopts a quantitative approach, with data collected through documentation of financial reports from companies that meet the purposive sampling criteria. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that good corporate governance has a positive and significant effect on earnings management; firm size has a negative and significant effect on earnings management; and good corporate governance and firm size simultaneously have a significant effect on earnings management in automotive companies listed on the Indonesia Stock Exchange during the 2019–2023 period.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, THE APPLICATION OF REGIONAL FINANCIAL ACCOUNTING SYSTEMS, THE USE OF INFORMATION TECHNOLOGY, THE ROLE OF INTERNAL AUDIT, AND INTERNAL CONTROL SYSTEM FOR QUALITY LOCAL GOVERNMENT FINANCIAL STATEMENTS (EMPIRICAL S Sutarni, Sutarni
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.056 KB)

Abstract

This study attempts to prove in empirical, the influence of human resources competence (X1), implementation of regional financial accounting system (X2), information technology utilization (X3), the role of internal audit (X4), and internal control system (X5) on the quality of local government financial report (Y) in working units of Lampung central district. Sample in this research is taken directly of the population employees in working units in Lampung central district, by using the purposive sampling method obtained samples from 77 an employees who used as respondents. Methods of analysis in this study is the analysis of multiple linear regression. Analytical tools used in this research is the program SPSS Version 20. The result of this research prove that human resources competence, implementation of regional financial accounting system, information technology utilization, the role of internal audit and internal control system in partial and simultaneous have had a positive impact and significant on the quality of local government financial report in working units of Lampung central district
Peran Digital Marketing Dalam Meningkatkan Penjualan Produk Pada UMKM Eyek-Eyek Reggae Pratiwi, Dita; Andarwangi, Tunjung; Andya Bellapama, Intan; Berliana, Dayang; Fitriani, Fitriani; Sutarni, Sutarni; Budi Trisnanto, Teguh; Margasaty, Fadila; Apriyani, Marlinda; Desfaryani, Rini
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 1 (2025): Mei
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i1.4118

Abstract

Pertumbuhan UMKM di Indonesia meningkat pada tahun 2022, mencapai 64,2 juta unit dan menyumbang 61,07% terhadap PDB. Meningkatnya pertumbuhan UMKM memberikan peluang yang baik bagi perekonomian di Indonesia, karena dapat meningkatkan jumlah lapangan kerja dan kontribusi terhadap nilai Produk Domestic Bruto (PDB). Sektor pengolahan makanan menjadi salah satu sektor yang diminati dan memiliki potensi besar untuk berkembang. Berbagai bahan pangan dapat diolah sesuai dengan keinginan dan permintaan dari konsumen, namun masih terbatas oleh pemahaman akan pentingnya teknologi dan digitalisasi. Di era digital, UMKM tentunya dituntut untuk memanfaatkan digital marketing agar pemasaran tidak terbatas secara offline, melainkan bisa menjangkau konsumen di berbagai wilayah. UMKM Eyek-Eyek Reggae di Desa Donomulyo, Lampung Timur, memproduksi kerupuk dari singkong namun masih menjalankan penjualan secara konvensional. Belum diterapkannya digital marketing membuat produk kurang dikenal luas. Melalui kegiatan pengabdian masyarakat, pentingnya digitalisasi diperkenalkan untuk membantu UMKM menjangkau pasar yang lebih luas, meningkatkan penjualan, dan mendorong transformasi bisnis menuju digital.
IMPLEMENTASI BUDAYA DAN MUTU AKADEMIK DALAM MENINGKATKAN PRESTASI SISWA SD IT UMAR BIN KHATHAB JUWANA Sutarni, Sutarni; Kusumaningsih, Widya; Bunyamin, Bunyamin
Jurnal Manajemen Pendidikan (JMP) Vol 14, No 1 (2025): APRIL 2025
Publisher : Magister Manajemen Pendidikan, Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jmp.v14i1.22511

Abstract

Peningkatan prestasi belajar siswa tidak hanya ditentukan oleh kemampuan akademik semata, tetapi juga dipengaruhi oleh budaya sekolah dan mutu manajemen pendidikan yang diterapkan. Fenomena menunjukkan bahwa banyak sekolah dasar yang masih berfokus pada pencapaian kognitif tanpa mengintegrasikan pembentukan karakter dan budaya sekolah yang kuat. Gap ini menjadi alasan penting untuk meneliti bagaimana implementasi budaya sekolah dan mutu akademik dapat berkontribusi terhadap peningkatan prestasi siswa secara menyeluruh. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi terhadap kepala sekolah, guru, serta peserta didik di SD IT Umar Bin Khathab Juwana. Hasil penelitian menunjukkan bahwa budaya sekolah dibangun melalui pembiasaan religius, kegiatan sosial, serta pelatihan kepemimpinan siswa yang konsisten dan terarah. Di sisi lain, mutu akademik diwujudkan melalui perencanaan pembelajaran yang sistematis, pelaksanaan pembelajaran aktif, evaluasi berkelanjutan, serta tindak lanjut pembelajaran yang konstruktif. Kombinasi antara penguatan budaya dan mutu akademik ini secara signifikan berdampak pada peningkatan prestasi siswa, baik dalam aspek akademik maupun karakter. Saran peneliti, sekolah dapat memperkuat program pembentukan karakter dengan melibatkan orang tua dan masyarakat dan perlu sistem penilaian yang mengintegrasikan aspek kognitif, afektif, dan psikomotorik secara seimbang.Kata Kunci : budaya sekolah; mutu akademik; prestasi siswa; pendidikan dasar
PELATIHAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN DIGITAL MARKETING PADA USAHA BUMBU MASAKAN NURISFOOD Sulistiyono, Mulia; Bernadhed, Bernadhed; Sutarni, Sutarni
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1880

Abstract

The use of Information and Communication Technology (ICT) has an important role in increasing the competitiveness of micro, small, and medium enterprises (MSMEs), including Nurisfood, a cooking spice producer in Sleman, Yogyakarta. Despite experiencing rapid growth, Nurisfood still faces several major challenges, such as limitations in accounting systems and digital marketing strategies. This Community Service Activity aims to overcome these problems with web-based Accounting Information Systems (AIS) and Cost Accounting and COGS training and digital marketing strategy training. With this intervention, it is hoped that Nurisfood can improve operational efficiency, expand the market, and increase turnover, so that it can compete in the industrial era 4.0. The approach used is through training activities carried out in four sessions for Accounting Information Systems (AIS) and Cost Accounting including the delivery of concepts and materials, discussions, training in calculating Cost of Goods Sold (COGS), and evaluation while digital marketing training includes digital marketing socialization and product photography training using smartphones. The results obtained are in the form of increased knowledge and skills of partners in managing businesses, as well as the application of more effective technology in daily operational activities in the use of AIS, Cost Accounting and quality product photos.
Pemanfaatan Teknologi Generatif Artificial Intelligence sebagai Media Promosi bagi Guru dan Staf Publikasi di Sekolah Dasar Satria, Dhimas Adi; Sidauruk, Acihmah; Sutarni, Sutarni; Pirmansah, Imam Ainudin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6211

Abstract

Perkembangan Kecerdasan Buatan (Artificial Intelligence/AI) telah menyentuh berbagai aspek kehidupan manusia, termasuk dunia pendidikan. Salah satu bentuk inovasi AI yang memiliki potensi besar adalah Generatif Artificial Intelligence (Gen-AI), sebuah teknologi yang mampu menghasilkan konten multimedia seperti teks, gambar, video, dan audio berdasarkan data yang dilatihkan. Teknologi ini dapat dimanfaatkan oleh guru, siswa, dan staf sekolah untuk mendukung proses pembelajaran, promosi sekolah, serta dokumentasi kegiatan akademik. Namun, masih banyak tenaga pendidik dan staf di tingkat sekolah dasar yang belum memahami cara memanfaatkan Gen-AI secara optimal. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan berbagai platform Gen-AI kepada guru dan staf sekolah dasar di Kota Yogyakarta, sekaligus memberikan pelatihan praktis dalam penggunaannya untuk menciptakan konten pendidikan dan promosi berbasis AI. Metode pelaksanaan terdiri dari tiga tahap utama: (1) analisis kebutuhan melalui survei dan wawancara untuk mengidentifikasi tantangan dan peluang penerapan Gen-AI di sekolah, (2) pendampingan langsung dalam penggunaan tools Gen-AI serta (3) pembuatan produk konten seperti video promosi sekolah dan dokumentasi kegiatan yang dapat digunakan untuk menyambut tahun ajaran baru. Hasil kegiatan menunjukkan bahwa Gen-AI dapat meningkatkan efisiensi dan kreativitas dalam pembuatan materi pembelajaran maupun promosi sekolah. Meskipun demikian, diperlukan pendampingan berkelanjutan untuk memastikan pemanfaatan teknologi ini tetap sesuai dengan kebutuhan pendidikan dan etika digital. Melalui pengabdian ini, diharapkan guru dan staf sekolah dapat lebih percaya diri dalam mengadopsi teknologi Gen-AI sebagai alat pendukung inovasi di lingkungan sekolah.
Efektivitas Pendampingan Penerapan Good Agriculture Practices (GAP) Terhadap Produktivitas Usaha Tani Cabai di Desa Cipendawa Kecamatan Pacet Kabupaten Cianjur Sislya, Meylda Putri; Sutarni, Sutarni; Fitriani, Fitriani; Trisnanto, Teguh Budi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.11205

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pendampingan penerapan Good Agriculture Practices (GAP) terhadap produktivitas dan pendapatan petani cabai di Desa Cipendawa, Kecamatan Pacet, Kabupaten Cianjur. Pendampingan dilakukan oleh Farmers Development Associate (FDA) melalui program “Bertani Untuk Negeri” oleh Edufarmers Foundation. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode survei, wawancara, dan observasi terhadap petani anggota Gapoktan Mujagi. Hasil menunjukkan peningkatan signifikan dalam penerapan prinsip GAP, produktivitas, dan pendapatan usahatani. Rata-rata produktivitas meningkat dari 3,66 ton/ha menjadi 10,83 ton/ha. R/C Ratio setelah pendampingan sebesar 2,05 menunjukkan bahwa usaha tani cabai ekonomis dan menguntungkan. Dengan demikian, pendampingan GAP terbukti efektif dan layak direplikasi di wilayah lain.
Keputusan Konsumen Dalam Membeli Sayuran Organik Di Kota Bandar Lampung Pratiwi, Anik; Fitriani, Fitriani; Saty, Fadila Marga; Sutarni, Sutarni
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.10908

Abstract

Peningkatan kesadaran masyarakat terhadap pola hidup sehat dan keberlanjutan lingkungan mendorong permintaan terhadap produk organik, khususnya sayuran organik. Penelitian ini bertujuan untuk menganalisis proses pengambilan keputusan konsumen serta menguji pengaruh variabel harga, rasa, dan kualitas terhadap keputusan pembelian sayuran organik di Kota Bandar Lampung. Penelitian dilaksanakan pada tiga ritel modern, yaitu Chandra, Superindo, dan Fitrinofan, dengan menggunakan metode accidental sampling terhadap 100 responden. Analisis data dilakukan secara deskriptif dan menggunakan regresi logistik biner. Hasil uji Wald menunjukkan bahwa variabel harga, rasa, dan kualitas berpengaruh secara signifikan terhadap keputusan pembelian, masing-masing dengan nilai signifikansi < 0,05 dan nilai odds ratio berturut-turut sebesar 1,842; 2,316; dan 2,005, yang menunjukkan peningkatan peluang keputusan pembelian sayuran organik. Temuan ini mengindikasikan bahwa konsumen lebih cenderung melakukan pembelian jika sayuran organik dinilai layak dari sisi harga, memiliki cita rasa yang baik, serta berkualitas tinggi. Penelitian ini merekomendasikan strategi pemasaran berbasis peningkatan kualitas dan kompetisi harga untuk mendorong pembelian ulang dan memperkuat loyalitas konsumen terhadap produk organik.
FINANCIAL FEASIBILITY OF CALIFORNIA PAPAYA FARMING IN SUKOHARJO DISTRICT, PRINGSEWU DISTRICT Puspita, Putri Fina; Fitri, Annisa; Sutarni, Sutarni; Saty, Fadila Marga
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 10, No 1 (2024): Januari 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v10i1.12466

Abstract

The agricultural subsector that supports the economy in Indonesia is horticulture. There are various types of papaya fruit, including California papaya. The potential for papaya fruit is quite large for development. Papaya cultivation is apart from the problems that often arise, such as those that occur in Sukoharjo District, Pringsewu Regency. The problems faced include the high prices of fertilizers and pesticides used, the presence of pests that damage trees and fruit on plants which causes revenue to decrease, a profit that occurs. So it is necessary to carry out an analysis of the feasibility of California papaya farming from a financial aspect, a sensitivity analysis of California papaya farming in Sukoharjo District if there are changes in factors that can influence benefits and costs. The results obtained by California papaya farming based on financial aspects were declared feasible to be cultivated and developed with an NPV value of IDR 21,704,307, IRR 37%, Net B/C 1.96, a sensitivity analysis of California papaya farming was declared unfeasible if there was an increase in fertilizer costs of 18% with NPV –Rp 17,486,037.
Pengaruh Persepsi Kemudahan Penggunaan, Literasi Keuangan, Efektivitas, Dan Kemampuan Finansial Terhadap Minat Penggunaan Qris Dalam Transaksi Pembayaran (Studi Kasus Mahasiswa S1 Universitas Amikom Yogyakarta) Poncowati, Neny Rossita; Sutarni, Sutarni
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 5 No. 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.5688

Abstract

This research aims to test empirically the perceived ease of use has a positive and significant effect on interest in using QRIS in payment transactions among undergraduate students at Amikom University, Yogyakarta, financial literacy has a positive and significant effect on interest in using QRIS in payment transactions among undergraduate students. Amikom University Yogyakarta, effectiveness has a positive and significant effect on interest in using QRIS in payment transactions among undergraduate students at Amikom University Yogyakarta, financial capability has a positive and significant effect on interest in using QRIS in payment transactions among undergraduate students at Amikom University Yogyakarta, perception ease of use, financial literacy, effectiveness, and financial capability simultaneously have a significant influence on interest in using QRIS in payment transactions among undergraduate students at Amikom University, Yogyakarta. This research is quantitative research using a quantitative approach method. The population in this study were undergraduate students at Amikom University Yogyakarta and used primary data as a data collection method by distributing questionnaires and getting 100 respondents using purposive sampling techniques. The analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package Social Science (SPSS) vs 29 program. The results of this research show that perception of ease of use has a positive and significant effect on interest in using QRIS in payment transactions, financial literacy has a positive and insignificant effect on interest in using QRIS in payment transactions, effectiveness has a positive and insignificant effect on interest in using QRIS in payment transactions, financial ability has a positive and significant effect on interest in using QRIS in payment transactions, perception of ease of use, financial literacy, effectiveness and financial capability simultaneously have a significant influence on interest in using QRIS in payment transactions.
Co-Authors Acihmah Sidauruk Amanda Hardianti, Dwi Analianasari Analianasari Andarwangi, Tunjung Andya Bellapama, Intan Anggrellanggi, Arsy Annisa Fitri Annisa Fitri, Annisa Aris Iwansyah Arishandi , Ninda Putri Armawan, Nyoman Azissah , Danur Azmin, Nurul Bernadhed, Bernadhed Bina Unteawati Bria, Angela Merici Budi Trisnanto, Teguh Bunyamin Bunyamin Cholid Fatih Dayang Berliana Desfaryani, Rini Dimas, Syifa Shabihah Dita Pratiwi Dwi Maya Sari, Dwi Maya Edy Humaidi Eko Prasetyo Eko Prasetyo Fath, Muqaffa Raga Fitriani Fitriani Hidayat, Muhammad Alfi Hilda Karim Hilintri, Yatri Indaryati, Sri Khanif, Alfin Nazlil Kholilullah, Muhammad Taufan Kurniawan Saputra Kurniawati, Fifin Listiarini Edy Sudiati Lubis, Hiqmah Purnama M. Zaini, M. Ma'anum, Inaatul Mahmud, Ramli Margasaty, Fadila Marlinda Apriyani Muhiddin Palennari Mulia Sulistiyono Munawir Yusuf Noer, Irmayani Noor, Tajuddin Nopitabela , Vreciosa Nuni Anggraini Parida, Parida Pirmansah, Imam Ainudin Pitaloka, Seroja Elok Poncowati, Neny Rossita Prasetia, Yudi Pratama, Nadia Lediana Pratiwi, Anik Purbangga, Hafis Indra Puspita, Putri Fina Roni Lukum Santoso, Wahid Hasim Sari , Lara Harnelis Satria, Dhimas Adi Saty, Fadila Marga Sekarningrum, Anggun Anindya Setiawan , Arief Setiawan, Putra Fajar Sislya, Meylda Putri Subektiningsih Subektiningsih Sudiyo, Sudiyo Syabila, Qoriah Tri Marinda, Siti Trisnanto, Teguh Budi Tuti Rohani, Tuti Unteawati, Bina Widya Kusumaningsih Widyawati, Dewi Kania Yuniarti, Evi