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PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Sari, Padma Adriana; Handini, Berlia Tri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i2.10882

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership and audit committee on the disclosure of Corporate Social Responsibility. The population in this study is consumer goods industry company registered in the Indonesian Stock Exchange period 2014 to 2018. The research sample was selected using purposive sampling method with a total of 16 companies and a period of 4 years. The research uses quantitative methods with multiple linear regression methods. The results showed that managerial ownership had no significant effect on CSR disclosure, institutional ownership had a significant positive effect on CSR disclosure and audit committees had a significant positive effect on CSR disclosure.
PELATIHAN KEWIRAUSAHAAN KULINER MELALUI VIDEO EDUKASI DI PONDOK PESANTREN ASY-SYADZILI MALANG Sari, Padma Adriana
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 2 No. 2 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i2.15709

Abstract

Islamic boarding schools have great potential to move the wheels of the economy by producing aspiring entrepreneurs from the thousands of students they have. Knowledge and entrepreneurial skills of Islamic boarding school students need to be continuously honed in order to produce successful entrepreneurs. Therefore, this community service activity contributes to the honing of entrepreneurial skills of students through entrepreneurship training on how to make "Ricebowl" as a culinary product at the Asy-Syadzili Islamic boarding school, Malang Regency. The training is given to the school by providing educational videos, giving tools and ingredients for the practice. The educational video was compiled by lecturers and students from State Polytechnic of Malang.The result of this community service activity is to provide students with insight into entrepreneurship, spur the emergence of business ideas and train skills to create culinary products
Penggunaan Aplikasi Pembelajaran Audit Untuk Meningkatkan Motivasi Pembelajaran Mahasiswa Sari, Padma Adriana; Sumiadji, Sumiadji; Nurindrasari, Diana; Kusdewanti, Amelia Indah
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17998

Abstract

Proses pembelajaran dengan memanfaaatkan media digital dan alat teknologi lain merupakan kunci dari pendidikan yang mengintegrasikan teknologi informasi. Pemanfaatan teknologi informasi pada proses pembelajaran mata kuliah pengauditan, yaitu dengan menggunakan aplikasi Sistem Pembelajaran Audit, diharapkan dapat menjadi alat bantu yang efektif dalam pembelajaran mengenai proses audit. Penelitian ini bertujuan untuk menguji pengaruh penggunaan aplikasi pembelajaran audit terhadap motivasi belajar mahasiswa akuntansi pada mata kuliah pengauditan. Motivasi pembelajaran diukur dengan 4 aspek, yaitu Perhatian (Attention), Relevansi (Relevance), Keyakinan (Confidence), dan Kepuasan (Satisfaction). 52 mahasiswa diteliti dan mendapatkan hasil bahwa terdapat peningkatan signifikan pada aspek Perhatian, Relevansi, dan Keyakinan. Namun pada aspek Kepuasan terjadi penurunan yang tidak signifikan.  Berdasarkan hasil tersebut, proses pembelajaran saat ini disarankan untuk memanfaatkan pembelajaran secara digital sehingga dapat mengembangkan strategi pengajaran yang praktis dan meningkatkan motivasi mahasiswa dalam proses pembelajaran.
Feasibility Analysis of Smart Transportation as an Embodiment of Smart City in Madiun City Aminah, Vindy Ananda; Afandi, Aang; Sari, Padma Adriana
ProBisnis : Jurnal Manajemen Vol. 15 No. 4 (2024): August-September: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Implementing the Smart City program in the field of Smart Transportation continues to be improved and is an environmentally friendly solution. The implementation of this research aims to determine location governance, Madiun City Government, the amount of initial investment costs required, and the investment feasibility of this e-bike-sharing plan. The method implemented is descriptive quantitative based on DPP (Discounted Payback Period), IRR (Internal Rate of Return), and NPV (Net Present Value) to calculate investment feasibility analysis. The results showed that the location of the E-Bike Sharing shelter at the Station, Terminal, Alun-alun Madiun City. It is furthermore, related to the Government governance plan that the E-Bike Sharing plan is managed by the Madiun City Tourism, Youth and Sports Culture Office. The total initial investment cost of the E-Bike Sharing plan issued by the Madiun City Government amounted to Rp 1,416,426,706 which includes the cost of procuring E-Bike Sharing, building shelters, electricity supply costs, and supporting equipment costs. From the total investment value, it is known that the Net Present Value (NPV) value is Rp 1,806,108,550 or more than zero, the Internal Rate of Return (IRR) value represents that the result is 58.41% or not lower than the expected minimum rate of return of 6.4% and the Discounted Payback Period (DPP) value is 1 year 12 days or shorter than the project life of 4 years, so it can be concluded that the E-Bike Sharing project investment plan is feasible to run.
Modern Slavery Disclosure in Indonesia Corporate Supply Chains Sari, Padma Adriana; Sumiadji; Nurindrasari, Diana; Metha Nurfitriasih, Dyah; Siddiqui , Aaiman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 3 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i3.003

Abstract

Abstract: Modern Slavery Disclosure in Indonesia Corporate Supply Chains.Purpose: This study examines how Indonesian companies disclose modern slavery risks under a voluntary reporting regime. Method: This research uses content analysis on sustainability reports published by companies listed on the LQ-45 of the Indonesian Stock Exchange. Results: Findings show that Indonesian firms rely on narrative based reporting with minimal quantifiable data or independent verifications limiting corporate accountability in addressing modern slavery risks. Novelty: The study explores modern slavery disclosures in Indonesia's voluntary context, highlighting transparency challenges. Contribution: The study provides empirical evidence on disclosure gaps and calls for stronger regulatory interventions to enhance reporting consistency and effectiveness, aligning Indonesia's corporate governance with global standards. Abstrak: Pengungkapan Perbudakan Modern di Rantai Pemasok Korporasi Indonesia Tujuan: Studi ini meneliti bagaimana perusahaan-perusahaan Indonesia mengungkapkan risiko perbudakan modern di bawah rezim pelaporan sukarela. Metode: Penelitian ini menggunakan analisis konten pada laporan keberlanjutan yang diterbitkan oleh perusahaan-perusahaan yang terdaftar di LQ-45 Bursa Efek Indonesia. Hasil: Temuan menunjukkan bahwa perusahaan-perusahaan Indonesia bergantung pada pelaporan berbasis naratif dengan data kuantitatif minimal atau verifikasi independen yang membatasi akuntabilitas perusahaan dalam menangani risiko perbudakan modern. Kebaruan: Studi ini mengeksplorasi pengungkapan perbudakan modern dalam konteks sukarela di Indonesia, menyoroti tantangan transparansi. Kontribusi: Studi ini memberikan bukti empiris tentang kesenjangan pengungkapan dan menyerukan intervensi regulasi yang lebih kuat untuk meningkatkan konsistensi dan efektivitas pelaporan, menyelaraskan tata kelola perusahaan Indonesia dengan standar global.
Pendampingan Tata Kelola dan Pertanggungjawaban Keuangan Unit Usaha Bumdes Pulotondo Nurfitriasih, Dyah Metha; Widiastuti, Retno; Kamayanti, Ari; Sari, Padma Adriana; Hudiarini, Sri; Kartiko, Galuh
Journal of Community Development Vol. 6 No. 1 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i1.1634

Abstract

BUMDes Pulotondo is a strategic partner of the village government in promoting development and economic equality at the local level. As a village financial institution, BUMDes plays an important role in supporting the needs of micro enterprises in the village. However, the financial management of BUMDes Pulotondo is still conducted in a simple manner. Financial management is limited to basic cash recording, while financial reporting is still lacking in detail and does not meet adequate accountability principles. In addition, there is no separate financial accountability report for each business unit, which leads to low transparency and difficulties in evaluating the performance of each BUMDes Pulotondo business unit. This study aims to analyze the financial management of BUMDes Pulotondo and identify solutions to improve the effectiveness and transparency of its financial management. To address this issue, the PPM Accounting Team of Polinema provided direct assistance to the management of BUMDes Pulotondo in improving financial governance. The assistance was carried out through the delivery of materials using interactive presentations, along with practical exercises for preparing financial reports using templates in Excel customized to meet the needs of BUMDes. Direct practice involved providing case studies of real transactions relevant to the activities of BUMDes for practicing financial report preparation. During the practical sessions, the management of BUMDes Pulotondo was enthusiastic about trying to identify transactions of business units present in Pulotondo Village and posed questions that they still did not understand regarding accounting. The PPM Team also created a guidebook and educational videos as ongoing references for the management of BUMDes Pulotondo in preparing financial reports accurately and systematically. The results of the BUMDes mentoring activities, BUMDes managers gave a positive response, namely the ease in understanding and preparing financial reports for business units in Pulotondo Village
EDUKASI FUNGSI KEMASAN UNTUK MENINGKATKAN PEMASARAN PRODUK USAHA MIKRO, KECIL, DAN MENENGAH DESA TULUSBESAR KECAMATAN TUMPANG KABUPATEN MALANG Fauzi, Ilham Saiful; Kartiko, Galuh; Sari, Padma Adriana; Arisudhana, Aditya; Nurfitriasih, Dyah Metha; Budiprayitno, Bambang
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 6, Nomor 2, Juli 2025
Publisher : Jurusan Teknik Lingkungan Fakultas Arsitektur Lanskap dan Teknologi Lingkungan, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ztnsh894

Abstract

Dalam persaingan bisnis yang sangat ketat, fungsi kemasan telah berkembang menjadi lebih kompleks, tidak hanya untuk melindungi produk dan memberikan keunikan, tetapi juga sebagai sarana untuk mendorong peningkatan penjualan dengan menarik minta konsumen.  UMKM perlu menyadari bahwa investasi dalam desain kemasan yang baik dapat membawa dampak positif dalam meningkatkan daya saing produk. Sebagian pelaku UMKM di Desa Tulusbesar mengakui bahwa kemasan produk mereka masih sederhana dan kurang menarik. Kegiatan pengabdian pada masyarakat ini dilaksanakan dengan tujuan memberi pengetahuan dan keterampilan bagi pelaku UMKM dan industri rumahan dengan usaha di bidang makanan olahan untuk menghasilkan kemasan produk yang baik dan menarik. Kegiatan pengabdian dilaksanakan secara luring dan dihadiri oleh 10 peserta dengan jenis usaha yang berbeda-beda seperti keripik pisang, donat, madu, bakso, jamu, dan makanan basah. Kegiatan pengabdian terdiri dari edukasi fungsi kemasan, jenis-jenis kemasan, dan komponen penting dalam suatu kemasan. Selain itu juga disajikan contoh-contoh kemasan untuk menambah referensi para pelaku usaha dalam mendesain kemasan yang cocok untuk produk mereka. Berdasarkan hasil pengisian kuesioner diperoleh informasi bahwa kegiatan pengabdian yang dilakukan menawarkan solusi dari permasalahan yang ada pada mitra terkait pengemasan produk dan terjadi penguatan kemandirian dan peningkatan pengetahuan serta keterampilan mitra. Secara umum kegiatan pengabdian berjalan baik dan tepat sasaran sesuai dengan kebutuhan mitra dalam membuka jalan untuk presentasi produk yang lebih baik dan daya saing pasar yang lebih tinggi.