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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Muamalah Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Engagement and Empowerment (IJE2) Jurnal PKM Manajemen Bisnis Journal Evidence Of Law Postgraduate Management Journal International Journal of Economics, Management and Accounting Pasundan Community Service Development Jurnal Hukum Keluarga Islam
Napisah, Napisah
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PENERAPAN DIGITAL MARKETING UNTUK BISNIS UMKM DI MASA ENDEMI DALAM MENINGKATKAN PENJUALAN Widiyati, Dian; Hasanah, Neneng; Napisah, Napisah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 3 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i3.24865

Abstract

Pandemi Covid-19 membawa dampak yang besar bagi perkembangan pelaku Usaha Mikro Kecil dan Menengah (UMKM). UMKM harus mencari strategi yang tepat agar tetap bertahan. Salah satu strategi di masa pandemi ialah digital marketing yang memungkinkan pelaku UMKM dapat memasarkan produknya tanpa terkendala kebijakan-kebijakan selama pandemi. Digital marketing adalah kegiatan promosi dan pencarian pasar melalui media digital secara online dengan memanfaatkan berbagai sarana misalnya jejaring sosial. Media sosial juga memungkinkan para pelaku pasar untuk berkomunikasi dengan sesama produsen, pelanggan, dan atau calon pelanggan. Perusahaan kini dituntut untuk lebih memiliki inovasi untuk penjualan barang salah satunya dengan menggunakan digital marketing.Kata Kunci: digital marketing, UMKM, bisnis
Meningkatkan Daya Saing UMKM melalui Inovasi dan Digitalisasi pada UMKM Jaringan Wirausaha (Jawara) di Wilayah Bojongsari Depok Sunarto, Ading; Napisah, Napisah; Putri, Aldila Rahma; Anggraini, Anggun
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1490

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic growth and community welfare. However, challenges in market competition, changing consumer behavior, and technological advancements require MSMEs to adapt through innovation and digitalization. This study aims to enhance the competitiveness of Jaringan Wirausaha (JAWARA) MSMEs in Bojongsari, Depok, by implementing innovative strategies based on digital technology. The Program Kreativitas Mahasiswa (PKM) methodology includes SWOT analysis to identify MSMEs’ strengths and weaknesses, digital business training, and the application of product and marketing innovation strategies. Findings indicate that the adoption of digital technology, such as e-commerce, social media marketing, and customer management systems, significantly improves operational efficiency, market reach, and revenue generation for JAWARA MSMEs. This program concludes that digitalization and innovation are essential factors in enhancing MSME competitiveness in the digital economy era. With proper education, business mentoring, and technology optimization, MSMEs can grow sustainably and remain competitive. This study provides strategic recommendations for local MSMEs to leverage technology-driven innovation for sustainable economic growth.
Pengaruh Financial Distress, Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi Napisah, Napisah; Soeparyono, Regina Deia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2191

Abstract

The aim of this research is to determine the influence of Financial Distress, Company Operational Complexity and Auditor Swithing on Audit Report Lag with Company Size as a moderating variable. The method used in this research is associative quantitative, using secondary data. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period, namely 72 companies. With the research sample method using purposive sampling with six sample criteria, the total sample used was 19 companies so that the observations amounted to 95 data. Data analysis in this research uses descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing and Moderated Regression Analysis (MRA) using eviews 10. The results of this research are that Financial Distress has an effect on Audit Report Lag, the complexity of company operations has no effect. on the Audit Report Lag, Auditor Swithing cannot influence the Audit Report Lag. And for the moderating variable, company size can only strengthen the relationship between company operational complexity and Audit Report Lag, while company size weakens the relationship between Financial Distress and Audit Report Lag, and company size weakens the relationship between Auditor Swithing and Audit Report Lag
Pengaruh Elemen Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Maharani, Farida; Napisah, Napisah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2482

Abstract

This research aims to determine the influence of External Pressure, Ineffective Monitoring, Total Accrual Ratio, Change Of Directors, Frequent Number Of CEO'S Picture, and Pokitical Connection Fraud hexagon elements on the condition of financial statements. This study uses a population of Kompas 100 companies listed on the Indonesia Stock Exchange in the period 2018 - 2022 The number of samples used was 43 companies from the purposive sampling method using 2 sample criteria. The data analysis method used in this study is a panel data regression model processed using eviews 12. The results of this study indicate that out of all independent variables, there are 2 variables that influence financial statement fraud, namely the Stimulus variable with the proxy of External Pressure with a probability value of 0.0000 and the Opportunity variable with the proxy of Ineffective Supervision with a probability value of 0.0044. Meanwhile, there are 4 variables that do not influence financial statement fraud, namely the Rationalization variable with the proxy of Total Accrual Ratio with a probability value of 0.5914, the Ability variable with the proxy of Changes in the Board of Directors with a probability value of 0.4331, the Ego variable with the proxy of the Number of CEO Photos that appear with a probability value of 0.5482, and the Collusion variable with the proxy of Political Connections with a probability value of 0.9762. The results of this study are expected to be new knowledge that can be used to determine what factors trigger financial statement fraud and can be used to anticipate financial statement fraud. The components of the fraud hexagon theory applied to Kompas100 can influence only two aspects; the other four elements cannot represent the ability to detect fraud. This can be identified because the top 100 companies are those that are relatively free from fraud.
REKONSTRUKSI PEMAHAMAN TOKOH AGAMA DI KOTA PALEMBANG TERHADAP MAKNA NUSYUDZ YANG BERKEADILAN GENDER Napisah, Napisah; Halimatussa’diyah, Halimatussa’diyah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 10 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i10.3858-3872

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk menyelenggarakan pembinaan yang komprehensif antara pemahaman tafsir al-Qur’an dan UU hukum keluarga Islam pada para tokoh agama khususnya pada makna “nusyuz” melalui perspektif keadilan gender yang tepat. Menggunakan model PKM berbasis riset yang sering disebut juga dengan istilah CBPR (Community Based Participatory Research) secara lebih spesifik, peneliti menggunakan jenis riset pengembangan atau research and development (RD) dengan pendekatan eksperimen (Pembinaan) satu kelompok praperlakuan (pre) dan pascaperlakuan (post) atau yang dikenal dengan istilah (one-group pretest-posttest design). Diikuti oleh 25 Peserta perwakilan sejumlah oragnisasi keagamaan di Kota Palembang, pelaksanaan PKM ini dapat disimpulkan berjalan dengan baik dengan pembuktian analisis statitik (t-test) dimana hasil nilai signifikansi (2-tailed) adalah 0.000 (p 0.05). Sehingga hasil test awal dan test akhir mengalami perubahan yang signifikan (berarti).
REKONSTRUKSI PEMAHAMAN TOKOH AGAMA DI KOTA PALEMBANG TERHADAP MAKNA NUSYUDZ YANG BERKEADILAN GENDER Napisah, Napisah; Halimatussa’diyah, Halimatussa’diyah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4699-4709

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk menyelenggarakan pembinaan yang komprehensif antara pemahaman tafsir al-Qur’an dan UU hukum keluarga Islam pada para tokoh agama khususnya pada makna “nusyuz” melalui perspektif keadilan gender yang tepat. Menggunakan model PKM berbasis riset yang sering disebut juga dengan istilah CBPR (Community Based Participatory Research) secara lebih spesifik, peneliti menggunakan jenis riset pengembangan atau research and development (RD) dengan pendekatan eksperimen (Pembinaan) satu kelompok praperlakuan (pre) dan pascaperlakuan (post) atau yang dikenal dengan istilah (one-group pretest-posttest design). Diikuti oleh 25 Peserta perwakilan sejumlah oragnisasi keagamaan di Kota Palembang, pelaksanaan PKM ini dapat disimpulkan berjalan dengan baik dengan pembuktian analisis statitik (t-test) dimana hasil nilai signifikansi (2-tailed) adalah 0.000 (p 0.05). Sehingga hasil test awal dan test akhir mengalami perubahan yang signifikan (berarti).
PENGARUH PENGGUNAAN MEDIA KARTU KATA TERHADAP KETERAMPILAN MENULIS SISWA KELAS IV Napisah, Napisah; Bachri Thalib, Syamsul; Patang, Patang
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.23771

Abstract

Penelitian ini adalah penelitian eksperimen semu yang bertujuan untuk mengetahui ada tidaknya pengaruh penggunaan media kartu kata terhadap keterampilan menulis pada siswa kelas IV SD Negeri Panaikang I Kota Makassar. Variabel bebas dalam penelitian ini adalah penggunaan media kartu kata sedangkan variabel terikatnya adalah keterampilan menulis siswa pada mata pelajaran bahasa Indonesia. Populasi dalam penelitian ini adalah seluruh siswa SD Negeri Panaikang I Kota Makassar, sedangkan sampelnya adalah kelas IV.a sebagai kelas eksperimen dengan jumlah siswa 30 orang dan kelas IV.b sebagai kelas kontrol dengan jumlah siswa 30 orang. Data hasil penelitian diperoleh dengan memberikan tes berupa soal pilihan ganda dan isian terkait keterampilan menulis berupa pretest dan posttest. Data hasil penelitian dianalisis dengan menggunakan SPSS versi 29. Teknik analisis data menggunakan analisis independent sampel t-test (uji-t). Hasil keterampilan menulis siswa mengalami peningkatan yang dilihat dari hasil analisis t-test yaitu thitung (3,783) > ttabel (1,672). Dapat disimpulkan bahwa media kartu kata memberi pengaruh yang signifikan terhadap keterampilan menulis pada siswa SD Negeri Panaikang I Kota Makassar.
The Influence of Independence and Audit Experience on Audit Judgment with Task Complexity as a Moderating Variable at the Financial and Development Supervisory Board (BPKP) Representative of the DKI Jakarta Region, Indonesia Gunawan, Jajang; Napisah, Napisah
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.166

Abstract

This research aims to determine the influence of independence and audit experience on audit judgment with task complexity as a moderating variable at the Financial and Development Supervisory Board (BPKP) Representative of DKI Jakarta Region, Indonesia. This research uses a quantitative type of research using a population of 60 auditors with a sample of 53 auditors at the Financial and Development Supervisory Board (BPKP) Representative of DKI Jakarta Region, Indonesia (Audit Division of P3A Corps, APD Corps, Investigation Corps, AN Corps and IPP Corps). Data collection techniques use questionnaires, observation, and literature study. Data analysis uses Partial Least Square (PLS) with the SMARPLS 4.0 application. The results of the research show that independence and audit experience have a significant effect on audit judgment. The results also show that task complexity is unable to moderate the effect of independence and audit experience on audit judgment.
The Effect of Learning Environment, Learning Motivation, and Family Economics on Student Learning Achievement Adhitia Hermawan, Rangga; Napisah, Napisah; Ruhiyat, Endang; Doringin, Ferry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 8 (2025): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i8.223

Abstract

Education is an element that cannot be separated from humans, through education humans have the responsibility of fostering humans to have good quality, intelligent, and responsible for themselves, society, nation, and country, even spiritual responsibility so that humans as learners can carry out their religious teachings properlyThis study uses cross-sectional quantitative research techniques. The population in this study was 357 students. researchers used the slovin formula in determining the number of research samples so that 191 samples were obtained in this studyThe learning environment, learning motivation and family economy have an influence on learning achievement by 37.9%The learning environment variable has no effect on learning achievement partially The learning motivation variable affects learning achievement partially The family economy variable affects learning achievement partially The learning environment, learning motivation and family economy on learning achievement simultaneously
Co-Authors -, Muhathir Adhitia Hermawan, Rangga Agustin, Nabbila Anggraini, Anggun Atika Atika Bachri Thalib, Syamsul Cahyo, Meichelle Kurniawan Deia Soeparyono, Regina Doringin, Ferry Febrina Eka Berliana Fitria Ningrum, Ayu Fitriah, Dillah Gunawan, Jajang Halimatussa’diyah, Halimatussa’diyah Handayani, Anggie Primastuti Huzaimah Huzaimah Jelanti, Desi Khuliqi, Khusnul Khuluqi, Khusnul Maharani, Farida Neneng Hasanah Nursita, Meta Nurul Khairina Oktaviani, Miralis Patang Patang, Patang Pratomo, Nugroho Widhi Putri, Aldila Rahma Rachniatun, Siti Rizki Muliono Ruhiyat, Endang Safira, Indah Sanulika, Aris Saputra, Andika Dwi Sembiring, Rinawati Soeparyono, Regina Deia sonia, tara Sunarto, Ading Syahabudin Tamaya, Eka Windha Widiyati, Dian Yazwardi Yazwardi, Yazwardi Yusuf, Imam M.