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Packaging InnoPackaging Innovation as an Effort to Increase the Selling Value of Bu Gan's Frozen Food MSME Productsvation as an Effort to Increase the Selling Value of Bu Gan's Frozen Food MSME Products Santi, Fitriana; Dalulia, Primahasmi; Trisna June, Cindy Getah; Agesia, Sheina Vella; Fatin, Yustinus Ricky
REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Vol 6, No 3 (2025): Reka Elkomika
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/rekaelkomika.v6i3.246-255

Abstract

This community service program was conducted at UMKM Bu Gan, located in Mergan Village, Malang City, with the objective of improving the quality and competitiveness of its frozen food products through the provision of a vacuum sealer machine. The partner’s main challenge was limited packaging capabilities, as the products were previously wrapped using simple plastic packaging, resulting in low durability and anunattractive product appearance. To address this issue, the service team provided training on the importance of hygienic, informative, and appealing packaging, along with hands-on demonstration of  the vacuum sealer machine’s operation. The results indicate that UMKM Bu Gan is now able to operate the machine independently, producing neater and more professional packaging with extended shelf life. The application of this simple technology is expected to strengthen consumer trust, expand marketing opportunities both offline and online, and increase the overall selling value of frozen food products.
What Factors Affect The Integrity Of Financial Statements? Octavian Imon, Kevin; Santi, Fitriana; Fitriyani, Yuniar
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.16347

Abstract

This research aims to analyze the effect of managerial ownership, leverage, and company size on the integrity of financial statements in non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) in 2024. The data used is secondary data obtained from the company’s annual financial statements published on the official website of the Indonesia Stock Exchange (IDX) in 2024. Data collection techniques were conducted through documentation, and the data were analyzed using multiple linear regression analysisi. The results of the study indicate that managerial ownership and leverage have a significant effect on financial statement integrity. Meanwhile, company size does not show a significant effect on the integrity of financial statements. Simultaneously, all independent variables in this research were found to have a significant effect on the integrity of financial statements. Managerial ownership, leverage, and company size account for 40,5% of the influence, while the remaining 59,5% is influenced by factors outside the variables in this study.