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Pengembangan Desain Kemasan Produk sebagai Media Promosi untuk Meningkatkan Penjualan UMKM Di Kecamatan Gedangan - Sidoarjo Yuli Kurnia Firdausia; Fachrudy Asj’ari; Suharyanto; Latif, Nashrudin; Widiar Onny Kurniawan; Taudlikhul Afkar
Ekobis Abdimas Vol 5 No 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.2.9982

Abstract

Kunci keberhasilan penjualan produk terletak pada pengembangan bentuk kemasan dan visualisasi desain yang mampu meningkatkan daya tarik pembeli. Permasalahan terkait kemasan juga dialami oleh pelaku usaha di kelurahan gedangan kabupaten sidoarjo. Sebagian besar pelaku usaha, khususnya di bidang makanan, masih menggunakan kemasan sederhana, bahkan tanpa mencantumkan merek. Kemasan hanya berfungsi sebagai pelindung produk agar mudah dibawa dan lebih tahan lama. Program pelatihan ini bertujuan untuk memberikan edukasi dan meningkatkan keterampilan masyarakat dalam teknik pembuatan kemasan produk. Metode pelaksanaan mencakup penyuluhan, pelatihan teknik pembuatan kemasan, serta pendampingan selama proses pembuatannya. Program pengabdian kepada masyarakat yang ditujukan untuk pelaku UMKM di Kelurahan Sepanjang ini berhasil dilaksanakan dengan hasil yang memuaskan. Antusiasme tinggi dari pelaku usaha menjadi faktor pendukung keberhasilan program. Penguasaan strategi pengemasan produk diharapkan dapat membantu pelaku usaha dalam meningkatkan penjualan produk mereka
Detection of Financial Statement Fraud in Mining Companies on the Indonesia Stock Exchange Kurniawan, Widiar Onny; Saidon, Intan Marzita; Afkar, Taudlikhul; Ferara, Wanudya Ajeng
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.10

Abstract

Financial statement fraud is a serious threat to investor confidence and capital market stability. This study aims to determine indications of financial statement manipulation in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score model. This study uses a quantitative approach with secondary data from the company's financial statements during the 2020-2023 period. A total of 15 companies were sampled based on certain criteria. The results of the analysis show that around 47% of the sample companies have an M-Score value above the -2.22 threshold, which means they have the potential to manipulate financial statements. This finding supports the fraud triangle theory and emphasizes the importance of a stronger supervisory system, especially in industries prone to external pressures such as mining. This research is expected to provide an initial overview for inventors, auditors, and regulators in assessing financial risk and as a reference in strengthening corporate governance.
Detection of Financial Statement Fraud in Mining Companies on the Indonesia Stock Exchange Kurniawan, Widiar Onny; Saidon, Intan Marzita; Afkar, Taudlikhul; Ferara, Wanudya Ajeng
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.10

Abstract

Financial statement fraud is a serious threat to investor confidence and capital market stability. This study aims to determine indications of financial statement manipulation in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score model. This study uses a quantitative approach with secondary data from the company's financial statements during the 2020-2023 period. A total of 15 companies were sampled based on certain criteria. The results of the analysis show that around 47% of the sample companies have an M-Score value above the -2.22 threshold, which means they have the potential to manipulate financial statements. This finding supports the fraud triangle theory and emphasizes the importance of a stronger supervisory system, especially in industries prone to external pressures such as mining. This research is expected to provide an initial overview for inventors, auditors, and regulators in assessing financial risk and as a reference in strengthening corporate governance.
MANAJEMEN KEUANGAN UMKM BERBASIS DIGITAL DI KELURAHAN SEPANJANG – TAMAN – SIDOARJO Taudlikhul Afkar; Sugijanto; Siti Samsiyah; Didik Subijantoro; Christina Menuk Sri Handayani; Safinatun Najah; Agus Fatoni
Jurnal Abadimas Adi Buana Vol 9 No 01 (2025): Jurnal Abadimas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/abadimas.v9.i01.a10562

Abstract

Tujuan pelaksanaan program pengabdian kepada masyarakat oleh Tim Dosen dan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya adalah untuk memberikan kontribusi pada UMKM di Kelurahan Sepanjang-Taman-Sidoarjo dalam Manajemen Keuangan berbasis Digital. Konsep pelaksanaan kegiatan ini dilakukan dengan cara memberikan pelatihan sederhana terkait dengan platform digital yang dapat digunakan dalam manajemen keuangan dilanjutkan dengan pendampingan berkelanjutan. Hal ini dilakukan karena terdapat permasalahan para pelaku UMKM di Kelurahan Sepanjang-Taman-Sidoarjo tentang digitalisasi dalam UMKM dan manajemen keuangannya. Metode yang dilakukan dengan pelatihan dan pendampingan ini dibantu mahasiswa dengan pelaksanaannya pada saat pelatihan dilakukan oleh tim Dosen sedangkan pendampingan dilakukan oleh tim Dosen dan mahasiswa sampai para pelaku UMKM ini memahami dan menguasai Manejemen keuangan berbasis digital. Hasil kegiatan pengabdian masyarakat yang dilakukan oleh tim Dosen dan Mahasiswa kepada UMKM di Kelurahan Sepanjang-Taman-Sidoarjo diperoleh bahwa pelaku UMKM di Kelurahan Sepanjang-Taman-Sidoarjo telah menguasai platform manajemen keuangan digital sehingga dapat dilanjutkan untuk mengelola usaha dengan baik dan sesuai dengan perkembangan jaman di era digital. Hasilnya sekitar 90% peserta dapat memahami dan menggunakan mobile banking untuk menjalankan transaksi bisnisnya.
Adaptive and Participatory Financial Management in Private Vocational Schools: A Case Study of SMK Muhammadiyah 1 Taman Sidoarjo Zuroida, Ida; Lasiyono, Untung; Afkar, Taudlikhul
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1250

Abstract

This study examines financial management strategies at SMK Muhammadiyah 1 Taman Sidoarjo, focusing on planning, implementation, and accountability in student programs. Using a qualitative case study, data were collected through observations, interviews, questionnaires, and document analysis. The results show that participatory budgeting through the annual work meeting increases transparency and stakeholder involvement, while adaptive strategies address budget discrepancies, such as graduation costs. Systematic bookkeeping supports accountability, though reliance on manual systems remains a challenge. The study concludes that effective school financial management requires participatory decision-making, adaptive strategies, and digital innovation to strengthen efficiency and sustainability.
PROFIT SHARING AND BUYING-SELLING FINANCING: WHICH DETERMINES SUSTAINABILITY OF ISLAMIC BANKING DURING COVID-19 PANDEMIC? Utomo, Sigit Prihanto; Afkar, Taudlikhul; Sugijanto, Sugijanto; Subakir, Subakir; Cahyani, Yasmine Dwi; Wati, Tarisya Maulidya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11198

Abstract

Business activity of Islamic banks is to channel financing with the aim of making a profit. Profit-sharing financing is a characteristic of Islamic Banks that use mudharabah and musharakah contracts. In addition, it is also equipped with buying and selling financing using murabahah, istishna’, and ijarah contracts. Of course, during the Covid-19 pandemic, financial turmoil can have an impact on the ability to earn profits as a form of banking business sustainability. The purpose of this research is to conduct an analysis of the sustainability of Islamic banks during the Covid-19 pandemic through the distribution of profit-sharing financing and buying-selling financing so that the financing that will be known most strengthen the sustainability of Islamic banks in terms of the ability to earn profits. The population in this research is Islamic banks in Indonesia which are sampled with the Saturated sampling technique, so that over all 14 Islamic banks are used in research this. The data analysis technique used is multiple linear regression with the JAMOVI Data tool used 2019-2022 as a year to conduct an analysis of Islamic bank sustainability. Findings of this study show that the most dominant determination of the sustainability of Islamic banks during the Covid-19 pandemic is mudharabah financing
DIFFERENCE TEST OF POTENTIAL LOSS FROM PROFIT SHARING FINANCING ISLAMIC BANKING IN INDONESIA Afkar, Taudlikhul; Fauziyah, Fauziyah; Utomo, Sigit Prihanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13366

Abstract

Common problem with Islamic bank in Indonesia is the rate of return from financing business activities. Profit sharing financing is a type of business activity that still requires certainty in the distribution of profits and risks. The aim of this research is to conduct a different test analysis of potential loss for Islamic Bank in Indonesia from profit-sharing financing business activities during and after the Covid-19 pandemic. This research method uses a quantitative approach with a population of 14 Sharia Commercial Banks as the research sample. Saturated samples are used as a research sampling technique considering the small population size. The data analysis technique used in this research is Paired Sample t-test with Jamovi as an analysis tool. Findings of this research show that there is significant difference in potential losses in profit sharing financing during and after the Covid-19 pandemic with a tendency to be greater after the Covid-19 pandemic
UNRAVELING THE DRIVERS OF CUSTOMER LOYALTY IN SHOPEE INDONESIA: A META-ANALYSIS OF BRAND IMAGE, BRAND TRUST, E-SERVICE QUALITY, AND CUSTOMER SATISFACTION Cahyono Arjo, Julian Grazius; Lasiyono, Utung; Afkar, Taudlikhul
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.13873

Abstract

This study aims to identify the factors influencing Shopee customer loyalty in Indonesia, focusing on brand image, brand trust, e-service, and customer satisfaction. The meta-analysis method is used to analyze the results of several relevant studies in this context. The meta-analysis results show that brand image has a significant positive relationship with customer loyalty, but is not significantly influenced by customer satisfaction. conversely, brand trust and e-service have a significant positive relationship with customer loyalty, and customer satisfaction partially mediates the relationship between these two factors and Shopee customer loyalty. These findings indicate that brand image has a strong direct influence on customer loyalty, while brand trust and e-service can enhance customer loyalty both directly and through customer satisfaction. This underscores the importance of building a strong brand image, high consumer trust, and good electronic services to increase customer loyalty on e-commerce platforms such as Shopee in Indonesia.
INTERNAL FACTOR OF MSMEs IN THE POST-PANDEMIC COVID-19 : OBSTACLES OR DETERMINANTS FOR BUSINESS SUSTAINABILITY Lelimawarti, Anis; Afkar, Taudlikhul
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14626

Abstract

The strength of MSMEs during the Covid-19 pandemic really tested their business continuity. Internal factors such as capital, quality of human resources, business networks, mentality of business actors, and transparency are determinants in maintaining business sustainability to develop businesses to become more resilient. The purpose of this research is to show that these internal factors are obstacles or determinants of the sustainability of MSMEs post-pandemic Covid-19. The sampling technique in this research used stratified random sampling by classifying the number of MSMEs in 5 regions in Surabaya. The data collection technique uses survey via questionnaire with 200 respondents who are divided according to the proportion of the number of MSMEs in each region. Data analysis using SEM-PLS. The findings of this research show that capital, quality of human resources, business networks are determining factors in the sustainability of MSMEs with dominance in the capital factor, while transparency is a determining factor in the decline of MSMEs. The next findings show that the mentality of business actors is an obstacles factor in the sustainability of MSMEs
PENGARUH EARNING PER SHARE, KURS RUPIAH, DAN BI-7 DAY REVERSE REPO RATE TERHADAP HARGA SAHAM PADA PERUSAHAAN EKSTRAKTIF DI BIDANG PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2022 Setyawati, Ely; Afkar, Taudlikhul
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22472

Abstract

Seorang penanam modal membutuhkan sebuah penjelasan yang relavan dan sebuah pengukur kinerja perusahaan yang jelas untuk membuat sebuah pilihan terhadap investasi pada pasar modal, dengan begitu seorang investor bisa melihat apakah saham dari perusahaan tersebut mempunyai kondisi keuangan yang sehat dan juga mempunyai mutu yang bagus. Penelitian ini diharapkan dapat dilakukan untuk melihat pengaruh Earning Per Share (EPS), Kurs Rupiah dan BI-7 Day Reverse Repo Rate (BI7DRR) diperusahaan Pertambangan pada bagian Logam dan Mineral dalam upaya sebagai bahan referensi dan informasi pada saat berinvestasi pada pasar modal dengan menyimpulkan pengaruh setiap variabelnya. Studi ini menggunakan teknik penelitian kuantitatif. Temuan ini menjelaskan dampak skala kurs rupiah berdampak positif dan signifikan, yang mengartikan bahwa fluktuasi skala kurs rupiah berdampak pada harga saham perusahaan pertambangan, sedangkan Earning Per Share (EPS) dan BI-7 Day Reverse Repo Rate (BI7DRR) tidak mempunyai pengaruh positif dan signifikan, yang mengartikan bahwa besarnya laba bersih setiap lembar saham dan suku bunga yang terjadi kenaikan tidak mempunyai dampak terhadap harga saham perusahaan pertambangan.
Co-Authors AA Sudharmawan, AA Adella S, Nadiva Tri Agapitus Harimasri Jebaru Agus Fatoni Agustin, Fannisa Putri Agustin, Silvi Alviansyah, Redondo Ani Faujiah Anis Safitri, Anis Aristha Purwanthari sawitri Aristha Purwanthari Sawitri ‘Aini, Syafira Zuhrotul Cahyani, Yasmine Dwi Cahyono Arjo, Julian Grazius Christina Menuk Sri Handayani David Wahyu Pratama Diah Setiyowati Didik Subijantoro Dita Dwi Khoirir Roziq Djoko Adi Walujo Elvian, Jessisca Happy Sherlina Estiasih, Soffia Pudji Fachrudy Asj'ari Fadia Dwi Agustin Fadia Dwi Agustin Fadilah Puspita FAUZIYAH Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Ferara, Wanudya Ajeng Ferara, Wanudya Ajeng Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Grahita Chandrarin Grahita Chandrarin Hariawan, Ferry hariawan, ferry Harniati, Titik Hidayati, Rizka I Ketut Surabagiarta I Made Bagus Dwiarta I Made Bagus Dwiarta Ibnu hakim Alsanda Irnanda, Zulfa Risma Jebaru, Agapitus Harimasri Jelita Nur Rahmaniar Johan Wahyu Wicaksono Lasiyono, Utung Latif, Nashrudin Lelimawarti, Anis Lilik Pirmaningsih Lina Rifda Naufalin Maharani, Juniar Sofhia Martha Suhardiyah Maslukhiyah, Maslukhiyah Maulidah Ulva Mohammad Afrizal Miradji Mukhowimah, Mukhowimah Muzuka, Apriliawan Khafid muzuka Nashrudin Latif Noerchoidah Nurdina Nurdina Nurin Putri Andini Purwanto, Teguh Putri, Nastiti Yulisna Raditya, Gita Rahmah Dwi Romadlona Romadlona, Rahmah Dwi RR. Ella Evrita Hestiandari Safinatun Najah Saidon, Intan Marzita Saidon, Intan Marzita Setiyowati, Diah Setyawati, Ely Shera, Shinta Clarita Dwi Sherly Widya Mei Sigit Prihanto Utomo Sigit Prihanto Utomo Sigit Prihanto Utomo Sigit Prihanto Utomo Siska Wulandari Siti Istikhoroh Siti Samsiyah Subakir Subakir Subakir Subakir Subakir Subakir Subakir Sugijanto Sugijanto Sugijanto Sugijanto Sugijanto Sugijanto Suharyanto Suharyanto Sundari, Afrinda Rahma Syifani, Nisa Maulina Tarisya Maulidya Wati Tarisya Maulidya Wati Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Tony Susilo Wibowo Ulfa Puspa Wanti Widodo Ulva, Maulidah Umiyah Yayang Komang Utari Untung Lasiyono Utomo, Sigit Prihanto Wahyono, Muhammad Wati, Tarisya Maulidya Widiar Onny Kurniawan Widyanti, Natasya Chindy Wisudanto Wisudanto Wulandari, Yasmin Azaria Yakin, Ibnu Ainul Yani Eka Putri Yasmine Dwi Cahyani Yasmine Dwi Cahyani Yenny Puspitasari Yundari, Yundari Yuni Sukandani Zuroida, Ida ‘Aini, Syafira Zuhrotul