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PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI, INTEGRITAS, DAN PEMAHAMAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada KAP di Jawa Tengah dan DIY) Prasetyaningrum, Nurita Elfani
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.
Copyright Management in Digital Content Marketing Strategy: A Perspective from Companies and Consumers in Sukoharjo Regency Nugrohotomo, Gesang Kristianto; Sudalyo, Ramadhian Agus Triono; Prasetyaningrum, Nurita Elfani
ProBisnis : Jurnal Manajemen Vol. 15 No. 5 (2024): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to investigate the management of copyright in digital content marketing strategies from the perspectives of companies and consumers in Kabupaten Sukoharjo. Utilizing both qualitative and quantitative approaches, this research aims to provide a comprehensive understanding of the challenges, awareness, and practices related to copyright in the digital context. The research sample consists of 20 small and medium-sized companies actively using digital content marketing strategies in Kabupaten Sukoharjo, along with surveys conducted among consumers interacting with digital content from these companies. Qualitative data from interviews and document analysis will be thematically analyzed, while quantitative data from surveys will be analyzed using descriptive and inferential statistical techniques. The results of the study indicate that most companies have recognized the importance of managing copyright in digital content marketing strategies, although there is still variation in the implementation of policies and practices related to copyright. Consumers also have sufficient awareness of copyright, but there is still a small portion that pays less attention to copyright aspects in their interactions with digital content. In conclusion, this research highlights the need for further efforts to increase awareness and compliance with copyright, as well as collaboration between companies and consumers to create a more fair and ethical digital environment
OPTIMALISASI SINKRONISASI DAN PENGEMBANGAN KURIKULUM SMK BHINA KARYA KARANGANYAR: UPAYA MENINGKATKAN KESESUAIAN LULUSAN DENGAN KEBUTUHAN INDUSTRI Sudalyo, Ramadhian Agus Triono; Prasetyaningrum, Nurita Elfani
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1330

Abstract

The Community Service (PkM) program titled Optimization of Curriculum Synchronization and Development at SMK Bhina Karya Karanganyar: Efforts to Align Graduates with Industry Needs aims to bridge the gap between the curriculum taught in vocational schools (SMK) and the demands of the industrial world, particularly in the era of the Fourth Industrial Revolution. This Workshop was held on July 3, 2024, involving all teachers from SMK Bhina Karya Karanganyar, as well as academics, practitioners, and industry representatives. The Workshop successfully deepened participants' understanding of the importance of curriculum synchronization through expert presentations that addressed industry-oriented curriculum development and the challenges faced by schools. Evaluation results showed that 85% of participants found this activity highly beneficial in enhancing their understanding of the curriculum development process relevant to industry needs. Group discussions identified several challenges, such as limited access to technology and industry involvement in curriculum development. However, strengthening the link and match program between schools and industries through internships, strategic partnerships, and teacher training was considered a potential solution. As a follow-up, the PkM team from Universitas Surakarta will assist in drafting relevant curriculum documents and training teachers, while also exploring partnerships with local industries to support student internship programs. With this curriculum synchronization, it is expected that SMK Bhina Karya Karanganyar graduates will be better prepared to meet the ever-evolving needs of the industry
Pemberdayaan Kewirausahaan Generasi Muda Melalui Pembangunan Usaha Rintisan di Kabupaten Sukoharjo: Inisiasi Kegiatan Workshop di SMK PGRI Sukoharjo Sudalyo, Ramadhian Agus Triono; Prasetyaningrum, Nurita Elfani; Nugrohotomo, Gesang Kristianto
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Vol.5 No.2, April 2025
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v5i2.839

Abstract

In the era of globalization and technological advancements, young generations face increasingly complex economic challenges. Entrepreneurial skills have become essential to prepare them for a competitive future while also contributing to local economic development. This community service program aims to enhance entrepreneurial empowerment among the youth in Sukoharjo Regency through the development of start-up businesses. One of the initiatives undertaken is organizing a workshop at SMK PGRI Sukoharjo, attended by 21 twelfth-grade students. The training covers various aspects of entrepreneurship, including digital marketing, branding, product and service innovation, financial management, as well as legal and regulatory aspects of starting a business. This workshop involves three speakers from the Community Service Team of Universitas Surakarta, delivering comprehensive materials. Evaluation results show that 85% of participants found the materials provided highly relevant and beneficial for starting a business, and 90% of participants expressed readiness to apply the knowledge gained in independent business planning. The workshop also successfully increased participants' motivation to become entrepreneurs. Collaboration between universities and secondary education institutions provides students with access to knowledge and resources not readily available within the school environment. This initiative is projected to encourage participants to take concrete steps post-training, such as planning and developing start-up business ideas independently, and contributing to local economic development.
Pemanfaatan Teknologi E-Commerce Dalam Memperkuat Orientasi Kewirausahaan Dan Customer Relationship Management Terhadap Kinerja Umkm Di Surakarta Sudalyo, Ramadhian Agus Triono; Prasetyaningrum, Nurita Elfani; Kusanti, Jani
GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian bertujuan untuk menganaisis pengaruh pemanfaatan teknologi e-commerce sebagai variabel pemoderasi dalam memperkuat pengaruh orientasi kewirausahaan dan Customer Relationship Management terhadap kinerja UMKM di Surakarta. Penelitian ini menggunakan sampel 127 UMKM di Surakarta yang telah memanfaatkan e-commerce. Metode penelitian adalah deskriptif kuantitatif. Teknik pengumpulan data menggunakan kuesioner tertutup. Teknik analisis data menggunakan analisis regresi linier berganda dan uji selisih mutlak. Hasil penelitian menunjukkan bahwa (1) Orientasi kewirausahaan tidak berpengaruh signifikan terhadap kinerja UMKM di Surakarta. (2) Customer Relationship Management berpengaruh signifikan terhadap kinerja UMKM di Surakarta. (3) Pemanfaatan teknologi e-commerce terbukti sebagai variabel moderating yang dapat memperkuat pengaruh orientasi kewirausahaan dan customer relationship management terhadap kinerja UMKM di Surakarta.
KONSOLIDASI DATA AKUNTANSI DAN PEMASARAN DIGITAL STRATEGI SERTA TANTANGAN DALAM MENGOPTIMALKAN ANALISIS KINERJA PEMASARAN PADA PERUSAHAAN RITEL DI SURAKARTA Prasetyaningrum, Nurita Elfani; Sudalyo, Ramadhian Agus Triono
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 1 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Abstract

Penelitian ini bertujuan untuk mengeksplorasi strategi dan tantangan yang dihadapi oleh perusahaan ritel di Surakarta dalam mengonsolidasikan data akuntansi dan pemasaran digital untuk mengoptimalkan analisis kinerja pemasaran. Dengan pesatnya perkembangan teknologi digital, perusahaan ritel dituntut untuk mengintegrasikan data dari berbagai sumber untuk memperoleh wawasan yang lebih baik tentang kinerja pemasaran. Namun, proses konsolidasi data ini sering kali menghadapi tantangan seperti kesulitan integrasi sistem, kualitas data yang buruk, kurangnya keahlian dalam analisis data, dan biaya implementasi yang tinggi. Penelitian kualitatif ini melibatkan 35 perusahaan ritel di tujuh kabupaten dan kota di Eks Karesidenan Surakarta, dengan menggunakan metode wawancara mendalam, observasi, dan analisis dokumentasi. Hasil penelitian mengungkapkan strategi utama yang diadopsi perusahaan, seperti investasi dalam teknologi integrasi data, pelatihan karyawan, standarisasi proses data, dan kolaborasi antar departemen. Di sisi lain, tantangan yang dihadapi meliputi masalah kompatibilitas sistem, kualitas data yang buruk, kurangnya keahlian analisis data, dan biaya implementasi yang tinggi. Penelitian ini memberikan wawasan berharga tentang pentingnya konsolidasi data akuntansi dan pemasaran digital dalam mengoptimalkan analisis kinerja pemasaran, serta strategi dan tantangan yang dihadapi oleh perusahaan ritel di Surakarta dalam proses ini.
MODERN ACCOUNTING MANAGEMENT: IMPLEMENTATION OF TECHNOLOGY TO ENHANCE EFFICIENCY IN 100 SMES IN KARANGANYAR REGENCY Sudalyo, Ramadhian Agus Triono; Prasetyaningrum, Nurita Elfani
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.v8i2.13260

Abstract

This research aims to analyze the application of technology in modern accounting management and its impact on efficiency in 100 Micro, Small, and Medium Enterprises (MSMEs) in Karanganyar Regency. In an increasingly advanced digital era, the use of technology in accounting management has become an essential need for MSMEs to improve operational and financial efficiency. This efficiency is crucial for MSMEs as it can enhance competitiveness, improve financial management, and aid in more accurate decision-making. The research method employed is semi-structured interviews with MSME owners in Karanganyar Regency. The interviews will cover questions related to the use of technology in accounting management, such as the use of accounting software, digital payment systems, as well as the understanding and skills of human resources related to the use of such technology. The interviews will also delve into the challenges faced by MSMEs in implementing accounting management technology. The data obtained will be analyzed using thematic analysis methods to identify patterns and main themes. The research results are expected to identify concrete benefits gained by MSMEs through the application of technology in accounting management, such as operational efficiency, reduction of human error, better accessibility of financial information, and improved decision-making capabilities. This research can provide valuable insights for MSMEs in Karanganyar Regency and other regions in understanding the importance of applying technology in accounting management. The practical implication of this research is to provide recommendations to MSMEs on steps that can be taken to adopt technology in accounting management, in order to improve business efficiency and competitiveness. These findings can also be applied by MSMEs outside Karanganyar by considering local contexts and specific needs of each region.
Pemanfaatan Teknologi E-Commerce Dalam Memperkuat Orientasi Kewirausahaan Dan Customer Relationship Management Terhadap Kinerja Umkm Di Surakarta Sudalyo, Ramadhian Agus Triono; Prasetyaningrum, Nurita Elfani; Kusanti, Jani
GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian bertujuan untuk menganaisis pengaruh pemanfaatan teknologi e-commerce sebagai variabel pemoderasi dalam memperkuat pengaruh orientasi kewirausahaan dan Customer Relationship Management terhadap kinerja UMKM di Surakarta. Penelitian ini menggunakan sampel 127 UMKM di Surakarta yang telah memanfaatkan e-commerce. Metode penelitian adalah deskriptif kuantitatif. Teknik pengumpulan data menggunakan kuesioner tertutup. Teknik analisis data menggunakan analisis regresi linier berganda dan uji selisih mutlak. Hasil penelitian menunjukkan bahwa (1) Orientasi kewirausahaan tidak berpengaruh signifikan terhadap kinerja UMKM di Surakarta. (2) Customer Relationship Management berpengaruh signifikan terhadap kinerja UMKM di Surakarta. (3) Pemanfaatan teknologi e-commerce terbukti sebagai variabel moderating yang dapat memperkuat pengaruh orientasi kewirausahaan dan customer relationship management terhadap kinerja UMKM di Surakarta.
PELATIHAN PENGGUNAAN GADGET YANG BIJAK DAN MEMBANGUN BUDAYA MENABUNG BAGI SISWA SEKOLAH DASAR DI SDN TEGALHARJO NO. 187 SURAKARTA Prasetyaningrum, Nurita Elfani; Sudalyo, Ramadhian Agus Triono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Pemanfaatan gadget di era digital saat ini telah menjadi bagian integral dari kehidupan sehari-hari, termasuk di kalangan siswa sekolah dasar (SD) dan orang tua siswa. Namun, penggunaan gadget yang tidak bijak dapat memiliki dampak negatif pada perkembangan karakter anak-anak dan termasuk pada pengelolaan keuangan keluarga. Dalam rangka mengatasi permasalahan ini, Universitas Surakarta melalui Pengabdian kepada Masyarakat bersama SDN Tegalharjo No. 187 Surakarta, menyelenggarakan sebuah program pelatihan yang disampaikan kepada orang tua dan siswa di SDN Tegalharjo No. 187 Surakarta dengan tujuan meningkatkan kesadaran orang tua dan siswa tentang penggunaan gadget yang bijak serta membangun budaya menabung. Pelatihan ini mencakup penyajian materi, diskusi, serta kegiatan praktik yang dirancang untuk memberikan pengetahuan dan keterampilan yang diperlukan untuk menggunakan gadget dengan bijak dan memahami pentingnya menabung. Hasil dari pelatihan ini menunjukkan peningkatan pemahaman orang tua dan siswa tentang cara mengelola penggunaan gadget dengan bijak dan memulai praktik menabung. Program ini diharapkan dapat membantu mengarahkan orang tua dalam mengawasi penggunaan gadget anak-anaknya di rumah dan memotivasi siswa sekolah dasar untuk mengembangkan budaya menabung yang berkelanjutan. Kata kunci: pelatihan, gadget, menabung, orang tua dan siswa
STRATEGI DIGITAL MARKETING DAN PERENCANAAN KEUANGAN YANG EFEKTIF PADA UMKM DI KABUPATEN BOYOLALI Prasetyaningrum, Nurita Elfani; Sudalyo, Ramadhian Agus Triono
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11935

Abstract

This research explores and analyzes effective digital marketing strategies and financial planning for Micro, Small, and Medium Enterprises (UMKM) in Boyolali Regency. UMKM plays a vital role in the local economy, but often faces challenges in competing in the increasingly complex digital era. This study involves in-depth interviews with UMKM owners, market data analysis, and case studies to understand the extent to which UMKM in Boyolali Regency have utilized digital marketing, particularly in the use of social media, online advertising, and search engine optimization. We also evaluate financial planning practices that support business growth and sustainability. The results of this research provide practical guidance for UMKM owners and local stakeholders in developing digital marketing strategies that align with local market characteristics and leverage existing digital opportunities. This research also identifies financial planning practices that can help UMKM manage financial resources wisely. The implications of this research support the growth and sustainability of UMKM in Boyolali Regency and provide valuable insights in the context of UMKM at the national level. Keywords: digital marketing, financial planning, UMKM