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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat Khadimul Ummah Journal of Social Dedication EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat El-Wasathiya: Jurnal Studi Agama AL-ARBAH: Journal of Islamic Finance and Banking International Journal of Educational Research and Social Sciences (IJERSC) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Prosiding University Research Colloquium JURNAL MUARA PENDIDIKAN MIMBAR INTEGRITAS Moneter : Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) PENG: Jurnal Ekonomi dan Manajemen Jurnal Abdi Citra Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat ABDIMAS Iqtishadia
Handayani, Asih
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PUNISHMENT, PENGAWASAN DAN BUDAYA ORGANISASI TERHADAP DISIPLIN KERJA PEGAWAI NON-ASN DINAS PERDAGANGAN, PERINDUSTRIAN DAN TENAGA KERJA KABUPATEN KARANGANYAR Mawardany, Eka Aulia; Handayani, Asih
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 2 (2025): JIMB - VOLUME 8 NOMOR 2 SEPTEMBER 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i2.34319

Abstract

Tujuan penelitian ini adalah menganalisis signifikansi pengaruh punishment, pengawasan dan budaya organisasi terhadap disiplin kerja pegawai Non-ASN Dinas Perdagangan, Perindustrian dan Tenaga Kerja Kabupaten Karanganyar. Penelitian ini menggunakan jenis data kuantitatif. Sumber data yang digunakan adalah dengan perolehan data primer. Populasi dalam penelitian ini adalah pegawai Non-ASN Dinas Perdagangan, Perindustrian dan Tenaga Kerja Kabupaten Karanganyar. Sampel yang digunakan dalam penelitian ini sebanyak 60 pegawai Non-ASN Dinas Perdagangan, Perindustrian dan Tenaga Kerja Kabupaten Karanganyar. Teknik pengambilan sampel menggunakan metode sampel jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa punishment berpengaruh signifikan terhadap disiplin kerja pegawai Non-ASN Dinas Perdagangan, Perindustrian dan Tenaga Kerja Kabupaten Karanganyar, pengawasan berpengaruh signifikan terhadap disiplin kerja pegawai Non-ASN Dinas Perdagangan, Perindustrian dan Tenaga Kerja Kabupaten Karanganyar, budaya organisasi berpengaruh signifikan terhadap disiplin kerja pegawai Non-ASN Dinas Perdagangan, Perindustrian dan Tenaga Kerja Kabupaten Karanganyar. Hasil uji F diperoleh nilai F hitung 22,281 dengan nilai signifikansi (p-value) sebesar 0,000 0,05. Hasil uji koefisien determinasi (Adjusted R Square) adalah sebesar 0,520, artinya besarnya sumbangan pengaruh variabel independen X1 (punishment), X2 (pengawasan) dan X3 (budaya organisasi) terhadap Y (disiplin kerja) sebesar 52 %.
BIOWISATA MELALUI VIRTUAL REALITY PADA PEMBELAJARAN BIOLOGI DI KURIKULUM MERDEKA Handayani, Asih; Khoirumufida, Fidiya; Nashiroh, Wafiq; Zulfa, Triana Atika
Jurnal Muara Pendidikan Vol. 9 No. 1 (2024): Jurnal Muara Pendidikan Vol 9 No 1 Juni 2024
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v9i1.2041

Abstract

In the current era, technology is developing rapidly.  Technology is used in relation to media to convey information and can help build students' knowledge.  Technology in learning can be utilised by applying Virtual Reality (VR) technology.  One of them is Virtual Biotourism via VR in Biology learning.  Virtual tourism can be used in independent curriculum learning as an idea for teachers to present and deliver lessons that will attract more students' interest in participating in learning and improve the quality of learning.  The aim of preparing this article is to discover the application of VR in biology learning in the digital era and the application of Virtual Biotourism through VR in Biology learning.  This research uses the Literature Review method by collecting and analysing data from several existing research journal sources.  The research results are the result of an analysis of 4 research journals regarding the use of VR.  From the results of the analysis, virtual reality technology is effectively applied in biology learning in this digital era because it can help teachers provide visualisations or descriptions of the material presented in the learning process so that students can understand it more easily.
Pengaruh Financial Distress, Profitabilitas, Audit Tenure, Dan Audit Complexity Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024) Atika Putri Setiawan; Handayani, Asih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and examine the effect of financial distress, profitability, audit tenure, and audit complexity on audit report lag. The research employs a quantitative approach. The population consists of 162 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in 95 companies that meet the criteria and serve as the research sample. The analysis method applied is multiple linear regression, processed using Eviews 13. The findings indicate that financial distress, profitability, audit tenure, and audit complexity simultaneously influence audit report lag. However, partially, financial distress and audit complexity have no significant effect on audit report lag, while profitability and audit tenure significantly affect audit report lag.
Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable Sarwono, Aris Eddy; Handayani, Asih
International Journal of Educational Research & Social Sciences Vol. 2 No. 1 (2021): February 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i1.42

Abstract

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.
BIOWISATA MELALUI VIRTUAL REALITY PADA PEMBELAJARAN BIOLOGI DI KURIKULUM MERDEKA Handayani, Asih; Khoirumufida, Fidiya; Nashiroh, Wafiq; Zulfa, Triana Atika
Jurnal Muara Pendidikan Vol. 9 No. 1 (2024): Jurnal Muara Pendidikan Vol 9 No 1 Juni 2024
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v9i1.2041

Abstract

In the current era, technology is developing rapidly.  Technology is used in relation to media to convey information and can help build students' knowledge.  Technology in learning can be utilised by applying Virtual Reality (VR) technology.  One of them is Virtual Biotourism via VR in Biology learning.  Virtual tourism can be used in independent curriculum learning as an idea for teachers to present and deliver lessons that will attract more students' interest in participating in learning and improve the quality of learning.  The aim of preparing this article is to discover the application of VR in biology learning in the digital era and the application of Virtual Biotourism through VR in Biology learning.  This research uses the Literature Review method by collecting and analysing data from several existing research journal sources.  The research results are the result of an analysis of 4 research journals regarding the use of VR.  From the results of the analysis, virtual reality technology is effectively applied in biology learning in this digital era because it can help teachers provide visualisations or descriptions of the material presented in the learning process so that students can understand it more easily.
Digitalisasi Pemasaran dan Pendampingan Pelaporan Pajaksebagai Strategi Peningkatan Kinerja BUMDes Bebedahan Berkah Desa Kaduagung Barat Lebak - Banten Anisa, Anisa; Handayani, Asih; Faozi, Khanif
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat: In-Progress
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i2.5682

Abstract

BUMDes Bebedahan Berkah di Desa Kaduagung Barat, Kabupaten Lebak, menghadapi keterbatasan pemasaran dan lemahnya tata kelola perpajakan meskipun telah menggunakan aplikasi TAKABUMDes. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kinerja BUMDes melalui digitalisasi pemasaran dan penguatan kapasitas perpajakan. Metode yang digunakan adalah pendekatan partisipatif, dengan tahapan observasi kebutuhan, pelatihan, pendampingan teknis, pengembangan website resmi, aktivasi media sosial, pemanfaatan e-commerce, serta pelatihan dan simulasi pelaporan pajak melalui DJP Online dan Coretax. Evaluasi dilakukan dengan pre-test, post-test, observasi, dan wawancara. Hasil menunjukkan adanya peningkatan keterisian ruko dari 40% menjadi 80%, kepatuhan perpajakan BUMDes meningkat dari 30% menjadi 80%, penggunaan aplikasi keuangan naik 35%, dan keterampilan digital marketing bertambah sebesar 33%. Website dan akun media sosial aktif kini berfungsi sebagai pusat promosi, sedangkan pencatatan berbasis aplikasi membantu menertibkan arus kas. Hasil kegiatan menunjukkan bahwa integrasi pemasaran digital dengan tata kelola perpajakan mampu memperkuat kinerja dan akuntabilitas BUMDes, serta dapat direplikasi di desa lain dengan tantangan serupa. 
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN: (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang terdaftar di Bursa Efek Indonesia 2017-2021) Rachman, Ananda Putri Pratiwi; Handayani, Asih
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1734

Abstract

This study aims to analyze the effect of intellectual capital, institutional ownership, and leverage on the integrity of financial statements. The population of this study consists of companies operating in the primary consumer goods sector and listed on the Indonesia Stock Exchange between 2017 and 2021. The research sample consists of 25 companies selected by purposive sampling. The data used in this research are financial reports and annual reports. . The analysis was carried out quantitatively, by applying panel data regression analysis using Eviews 12 software, with a significance level of 5%. The results show that there is a positive effect between intellectual capital and institutional ownership on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.
Co-Authors Anisa Anisa Anjilni, Ratih Qadarti ARDIAN NUR ROMADHAN Aris Eddy Sarwono Aris Eddy Sarwono Atika Putri Setiawan Crissiana, Sri Nitta Desinta Pratiwi Desy Purwasih ERNI WIDAJANTI Fadlullah Hana, Kharis Faozi, Khanif Hutami, Weny Retno Khoirumufida, Fidiya Khuluqi, Khusnul Lilis karlina, Lilis Mawardany, Eka Aulia Nashiroh, Wafiq Nisa, Nur Lailatun Pramono, Adi PURWASIH, DESY Qadarti Anjilni, Ratih Rachman, Ananda Putri Pratiwi Ramadhani, Nindita Kurnia Saputri, Riska Sari, Aisyah Arum Sari, Intan Rahma Sumaryanto Sumaryanto, Sumaryanto Tapokabkab, Bernadus Sutomo Triana Atika Zulfa Wicahyani, Evik Winingrum W.A, Sri Putri yulhandini, Riza dwi