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All Journal Jurnal Ilmiah Soulmath : Jurnal Edukasi Pendidikan Matematika PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Coopetition : Jurnal Ilmiah Manajemen JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Quantitative Economics and Management Studies Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Journal of Trends Economics and Accounting Research Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) International Journal Administration, Business & Organization Padma: Jurnal Pengabdian Kepada Masyarakat LOKATARA SARASWATI JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Jurnal Informatika dan Rekayasa Komputer Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat Unama Indonesian Journal of Strategic Management (IJSM)
Gunardi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH KREDIT BERMASALAH TERHADAP SISA HASIL USAHA PADA KOPERASI SERBA USAHA (KSU) BINA WARGA BANDUNG PERIODE 2014-2018 Sugianto Ikhsan; Gunardi; Mira Veranita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.285 KB) | DOI: 10.32670/fairvalue.v4i5.921

Abstract

The purpose of this study was to determine the effect of non-performing loans on theResidual Income (SHU) of the Multipurpose Cooperative (KSU) Bina WargaBandung from 2014 to 2018. This study uses a descriptive and quantitativeapproach. Pearson Product Moment Correlation Analysis and coefficient ofdetermination are used in data analysis techniques. Data collection techniques usedin this research include literature study, field study, and documentation, while thepopulation is taken from financial reports and purposive sampling. Variables X andY have a very strong relationship, as indicated by the Pearson Product Momentcorrelation coefficient of -0.953, in accordance with the findings of this study. Nonperforming loans are 90.8 percent of income (SHU) at KSU Bina Warga Bandungaccording to the coefficient of determination, while the remaining 9.2 percent is dueto other factors not examined.
MENGINTEGRASIKAN NILAI-NILAI PANCASILA PADA PEMBELAJARAN TEKNOLOGI BAGI ANAK USIA DINI PADA IKATAN GURU TK KOTA JAMBI Hendri; Rianti Agustini, Silvia; Irawan, Beni; Yorita Astri, Lola; Gunardi; Haris, Abdul
Jurnal Pengabdian Masyarakat UNAMA Vol 3 No 2 (2024): JPMU Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/jpmu.2024.3.2.1777

Abstract

Pengembangan teknologi dan komunikasi ini memberikan dampak yang sangat besar terhadap dunia pendidikan, adanya dampak negative dari kemajuan teknologi yaitu kehidupan yang menyimpang dari norma-norma dan moral. Maka perlu adanya intergrasi nilai-nilai Pancasila pada pembelajaran teknologi bagi anak usia dini. Pancasila merupakan ideologi dasar yang menjadi pijakan utama dalam pembangunan nasional, sekaligus menjadi identitas utama bangsa Indonesia Maka pendidik harus membekali anak didik dengan menanamkan niali – nilai Pancasila pada pada karakter anak bangsa sejak dini maka perlu adanya literasi bagi guru – guru TK di Kota Jambi untuk mengintegrasikan nilai-nilai Pancasila ke dalam media pembelajaran teknologi bagi anak usia dini. Agar pembelajaran teknologi pada anak-anak dapat memberikan dampak positif dengan nilai – nilai Pancasila dan dapat mencontoh prilaku yang baik sesuai dengan nilai – nilai Pancasila pada pembelajaran teknologi Di sekolah
Pelatihan Keselamatan Berkendara untuk Meningkatkan Kemampuan Berkendara Sepeda Motor guna Mengurangi Tingkat Kecelakaan pada Mahasiswa Politeknik Pajajaran De Keizer, Hendriady; Gunardi; Raihan, Fikri
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1468

Abstract

Road safety is a serious issue that requires attention from all road users. This article discusses the implementation of a road safety training for Politeknik Pajajaran students aimed at improving understanding and skills in safe driving. The activity was conducted at the Safety riding Center of PT. Daya Adicipta Motor using methods of material briefing, simulation, and field practice. A total of 37 students participated in the training, divided into two batches. Evaluation was carried out through pre-test and post-test using the QUIZIZZ application. Results showed a significant improvement in participants' knowledge and skills after attending the training. In conclusion, this training activity effectively enhanced students' understanding of road safety. It is recommended that similar training be conducted regularly for all Politeknik Pajajaran students to reduce the risk of traffic accidents among students.
Strategi Pemasaran Digital Branding untuk UMKM Berbasis TikTok Bandawaty, Euis; Gunardi; Kartikaningsih, Dewi; Ramdani Rakasiwi, Gama; Sunaryo; Mujiani, Sari
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1581

Abstract

Strategi pemasaran digital telah menjadi salah satu pendekatan utama untuk meningkatkan daya saing UMKM di era globalisasi. TikTok, sebagai platform media sosial yang sedang naik daun, menawarkan peluang besar bagi UMKM untuk memanfaatkan fitur kreatifnya dalam membangun branding digital. Artikel ini bertujuan untuk mengeksplorasi implementasi strategi pemasaran digital berbasis TikTok dalam pengabdian masyarakat untuk meningkatkan branding UMKM. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui pendekatan partisipatif, melibatkan 15 UMKM di wilayah Jawa Barat. Hasil penelitian menunjukkan bahwa TikTok dapat meningkatkan kesadaran merek hingga 60% melalui konten kreatif, kolaborasi dengan influencer, dan optimalisasi algoritma platform. Pembahasan lebih lanjut menggarisbawahi tantangan teknis dan strategi yang relevan untuk memaksimalkan manfaat TikTok bagi UMKM. Kesimpulan menekankan pentingnya edukasi dan pendampingan yang berkelanjutan untuk meningkatkan keberlanjutan usaha
Workshop Digital Marketing Manajemen Keuangan dan Literasi Pajak Dalam Upaya Peningkatan Daya Saing UMKM di Desa Cimenyan Cikadut dan Mandalamekar Mulyati, Dewi; Wulandari, Linda; Gunardi; Ramdani, Yani; Mialasmaya, Siti
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1594

Abstract

Workshop ini berfokus pada pemasaran digital, manajemen keuangan, dan literasi pajak yang bertujuan meningkatkan daya saing usaha mikro, kecil, dan menengah (UMKM) di desa Cikadut, Cimenyan, dan Madalamekar. Isu utama yang diatasi meliputi kurangnya pengetahuan dan keterampilan di bidang ini di kalangan pengusaha lokal, yang menghambat pertumbuhan bisnis mereka. Tujuannya adalah untuk memperlengkapi peserta dengan alat dan strategi yang penting untuk pemasaran yang efektif serta manajemen keuangan, sambil meningkatkan kesadaran tentang tanggung jawab pajak. Dengan menggunakan sesi pelatihan interaktif dan aktivitas praktik, pendekatan ini mendorong aplikasi nyata dari konsep yang dipelajari. Hasilnya menunjukkan perbaikan signifikan dalam kompetensi peserta, yang mengarah pada peningkatan kinerja bisnis dan keterlibatan masyarakat, sehingga mempromosikan pembangunan ekonomi berkelanjutan dalam desa.
ANALISIS PENERAPAN PSAP NO. 07 PADA AKUNTANSI ASET TETAP DI KANTOR KECAMATAN CIWIDEY. Rosidah, Idah; Kesumah, Priatna; Kurniawan, Sandy; Gunardi
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 1 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v3i1.266

Abstract

This research aims to analyze the application of Government Accounting Standards Statement (PSAP) No. 07 related to fixed asset management at the Ciwidey District Office. The problem studied is the implementation of PSAP No. 07 which has not been optimal in the aspects of recording, measuring, depreciation and disclosure of fixed assets, as well as the technical obstacles faced. This research uses a descriptive method with a qualitative approach, where data is obtained through documentation of financial reports, interviews with the head of the accounting department, and direct observation of the accounting information system used. The research results show that the Ciwidey District Office has implemented most of the provisions of PSAP No. 07, but there are still obstacles in integrating accounting information systems with standard fixed asset reporting. In conclusion, the implementation of PSAP No. 07 on fixed assets needs to be improved through information system optimization and external audits to ensure transparency and reporting accuracy. The advice given is to strengthen the integration of the accounting system and carry out routine audits to comply with applicable accounting standards.
MENGUBAH STIGMA MENJADI PELUANG PENGUATAN MOTIVASI PADA WARGA BINAAN LAPAS WANITA KEROBOKAN BALI Ramayani Yusuf; Gunardi; Dyah Bayu Framesthi; Mira Veranita; Itto Turyandi; Wahyudi
LOKATARA SARASWATI Vol 4 No 1 (2025): Lokatara Saraswati: Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Bahasa Asing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/lokasaraswati.v4i1.11932

Abstract

This Community Service aims to provide motivation to the inmates of the Women's Prison in Kerobokan, Bali. PKM with the theme "Turning Stigma into Opportunity" strengthens the motivation of inmates to rise with more confidence in facing life after leaving the prison. This PKM method uses Community-Based Participatory Research (CBPR), where the community and academics conduct activities aimed at bringing about change or improvement in conditions, which can begin with strengthening the knowledge and awareness of former inmates to be better prepared to face the stigma that occurs in society. The activity was conducted on February 13, 2025, with the participation of 40 former inmates. The presentation began with games, followed by the delivery of material and a conclusion regarding the stigma that will be faced in society and how to turn it into an opportunity. This activity provides new insights and motivation for participants to rise and rebuild their lives after leaving the correctional facility.
Transformational Leadership In Building A Sustainable Organization: Qualitative Study at PT Pos Indonesia (Persero) Turyandi, Itto; Veranita, Mira; Wahyudi; Gunardi
International Journal Administration, Business & Organization Vol 6 No 1 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.473

Abstract

In facing the challenges of globalization, organizations are not only required to achieve financial benefits, but also to ensure sustainability in social and environmental aspects. This study explores the role of transformational leadership in building a sustainable organization, with a case study at PT Pos Indonesia (Persero). Through a qualitative approach, this study analyzes the impact of transformational leadership on innovation, employee engagement, and organizational culture that supports sustainability. The results of the study indicate that transformational leadership contributes significantly to creating a clear long-term vision, encouraging employee empowerment, and building a positive organizational culture. The main factors that influence the effectiveness of this leadership include effective communication, empathy, employee empowerment, appreciation for contributions, and delivery of a clear vision. These findings provide insights for organizational leaders in developing responsive and adaptive leadership strategies to future business challenges
Assessing the Impact of Web-Based e-Performance Applications on Employee Motivation and Discipline: A Quantitative Study in Batanghari Regency Naibaho, Ronald; Ahmad Asyhadi; Gunardi; Mardiana
Quantitative Economics and Management Studies Vol. 6 No. 3 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3964

Abstract

This study aims to analyze the effect of using the web-based e-Performance (e-Kinerja) application on the motivation and work discipline of Civil Servants (ASN) in Batanghari Regency. A quantitative approach was employed in this study using an explanatory research design. Data were collected through questionnaires distributed to 187 civil servants across various Regional Government Organizations (OPD), and analyzed using multiple linear regression. The validity and reliability tests showed that all research instruments were valid and reliable. Classical assumption tests also indicated that the data met the requirements of normality, showed no multicollinearity, and were free from heteroscedasticity. The results revealed that the use of the e-Performance application had a positive and significant influence, both simultaneously and partially, on the motivation and work discipline of civil servants. The coefficient of determination (R²) indicated that 36.2% of the variance in motivation and 32.9% of the variance in work discipline could be explained by the use of the e-Performance variable. This application is considered effective in increasing employee expectations regarding performance incentives and strengthening data-based supervision in shaping more orderly and professional work behavior. Furthermore, e-Performance contributes to the transformation of civil servant work culture towards a more transparent, accountable, and results-oriented bureaucracy. These findings offer theoretical implications for the enhancement of technology-based performance management literature, as well as practical implications for local governments in promoting bureaucratic reform through the digitalization of personnel systems.
Pelatihan Penentuan Harga Pokok Penjualan dan Pembukuan Keuangan Digital Pada Kelompok UMKM Desa Muaro Pijoan Feranika, Ayu; Yossinomita; Mardiana; Rosario, Maria; Gunardi; Patresia, Erin; Ananda Dstari, Dwi
Jurnal Pengabdian Masyarakat UNAMA Vol 4 No 1 (2025): JPMU Volume 4 Nomor 1 April 2025
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/jpmu.2025.4.1.2169

Abstract

Desa Muaro Pijoan terletak di provinsi jambi kabupaten Muaro Jambi, kecamatan Jambi Luar Kota. Berdasarkan hasil survei yang telah dilakukan, pada potensi ekonomi desa, Desa Muaro Pijoan memiliki BUMDes yang kegiatannya dapat dilihat dari usaha yang dihasilkan masyarat desa tersebut yang memiliki nilai ekonomis. Kelompok UMKM Desa Muara Pijoan dinaungi langsung oleh BUMDes, namun pada praktiknya kelompok UMKM tersebut belum mengimplementasikan perhitungan harga pokok penjualan dalam menentukan harga jual, sehingga mengalami kesulitan dalam memperkirakan harga jual yang tepat, dan keuntungan yang maksimal. Selain itu, UMKM belum memiliki pencatatan keuangan yang sesuai dengan standar, sehingga kendala pendanaan, dan mengetahui informasi peningkatan/penurunan omset tidak dapat di monitoring secara berkala. Oleh karena itu, kegiatan ini dilaksanakan bertujuan memberikan solusi permasalahan yang dihadapi dengan memberikan pelatihan perhitungan HPP dan menyusun laporan keuangan digital kepada kelompok UMKM Desa Muaro Pijoan guna sebagai upaya penunjang dalam meningkatkan pemberdayaan ekonomi masyarakat desa.
Co-Authors Abdul Haris Abdul Haris Agus Rahayu Aisyah yulianti, Rini Ananda Dstari, Dwi Ane Sachintania Aninda Safirah Asyhadi, Ahmad Ayu, Dinka Beni Irawan Beni Irawan Borroek, Maria Rosario De Keizer, Hendriady Devi Fujianti Dewi Mulyati, Dewi Dyah Bayu Framesthi ENDRI ENDRI Euis Bandawaty FA Bambang Fachry Abda El Rahman Fadhilah, Jihan Feranika, Ayu Gunardi Gunardi Halim, Fransiska Atrik Husan Fauzi, Adi Hutahaean, Limbert Idah Rosidah Jasmir Kartikaningsih, Dewi Karyadi kesumah, priatna Lili Adi Wibowo Linda Wulandari, Linda MARDIANA Mialasmaya, Siti Mujiani, Sari Murweni, Ira Nugraha Nugroho , Agus Nurhayati Nurhayati Nurriyah, Iqlima Patresia, Erin Perwito, Perwito Raihan, Fikri Ramdani Rakasiwi, Gama Resita Rahmadani Rianti Agustini, Silvia Riky Faza RINA PERMATASARI Riza Pahlevi, Riza Rizki Maulana Rohaini, Eni Ronald Rosario, Maria Siti Patonah Sugianto Ikhsan SUGIYANTO Sunaryo Syamsu Turyandi, Itto Veranita, Mira WAHYUDI Wahyudi Wahyudi Wahyudi Wahyudi Yani Ramdani Yorita Astri, Lola Yossinomita Yudhistira, Reynaldi YUSUF, RAMAYANI