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All Journal Briliant: Jurnal Riset dan Konseptual Agrisocionomics: Jurnal Sosial Ekonomi Pertanian EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Efektor EQIEN - JURNAL EKONOMI DAN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan eCo-Buss Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jupeko (Jurnal Pendidikan Ekonomi) Journal of Economics and Business UBS Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) eCo-Fin Jurnal Akuntansi dan Ekonomi Bisnis Balance : Jurnal Akuntansi dan Manajemen Proceedings of The ICECRS Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Pengabdian Interdisipliner
Widiawati, Hestin Sri
Universitas Nusantara PGRI Kediri
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Strategi Pengembangan Sumber Daya Manusia di Desa Wisata Sugih Waras Ngancar Kabupaten Kediri Diah Nurdiwaty; Hestin Sri Widiawati; Dian Kusumaningtyas
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v4i2.644

Abstract

This community service is carried out in the tourist village of Sugihwaras, Ngancar, Kediri district. The activity carried out is the development of human resources so that this tourist village can be known by many tourists. The role of technology today is very large to help marketing a business. There is no need to bother installing billboards or distributing pamphlets, but it is enough to provide a special place with an attractive contemporary design to meet photos. When marketing has reached the expected target, it is also necessary how to manage finances. Implementation of activities in the form of knowledge sharing and training. The method used is lecture, practice and question and answer. The purpose of this community service is to help the community in managing the Sugihwaras tourism village, Ngancar district so that what is expected is achieved and is able to compete with other tourist villages. Community service activities are going well and the community is very enthusiastic about following them without any significant obstacles.
Edukasi Literasi Keuangan bagi Siswa SMK Linawati Linawati; Faisol Faisol; Sigit Puji Winarko; Hestin Sri Widiawati; Badrus Zaman; Diah Nurdiwaty
Jurnal Abdimas UNU Blitar Vol 4 No 2 (2022): Volume 4 Nomor 2, Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jppnu.v4i2.125

Abstract

Siswa SMK sebagai bagian yang tidak terpisahkan dari genarasi muda, perlu mengetahui dan memahami tentang literasi keuangan. Pengetahuan dan pemahaman literasi keuangan sangat penting karena mempengaruhi kebijakan pengambilan keputusan keuangan sehari-hari. Tujuan pengabdian masyarakat ini untuk memberikan edukasi tentang literasi keuangan bagi siswa SMK, sehingga dapat meningkatkan kompetensi siswa tentang literasi keuangan dan dapat menjadi bekal pengetahuan berwirausaha. Kegiatan pengabdian kepada masyarakat berupa penyuluhan. Metode yang dilakukan selama kegiatan dengan ceramah bervariasi, unjuk kerja, tanya jawab, serta pre test dan post test. Hasil kegiatan pengabdian masyarakat yaitu adanya peningkatkan pengetahuan dan pemahaman siswa SMK terkait dengan literasi keuangan. Hasil tes yang dilakukan, dimana hasil post test lebih tinggi dari hasil pre test, serta hasil unjuk kerja peserta dengan nilai diatas kriteria yang ditentukan sebelumnya. Dengan meningkatnya pengetahuan dan pemahaman siswa SMK terhadap literasi keuangan, diharapkan dapat meningkatkan kompetensinya.
Efektifitas Penggunaan Kpe (Kartu Pns Elektronik) Dalam Pemberian Pinjaman Terhadap SHU Pada KPRI “Serba Usaha” Kecamatan Prambon Nganjuk Prastyaningtyas, Efa Wahyu; Widiawati, Hestin Sri
Efektor Vol 4 No 2 (2017): Efektor Vol 4 No 2 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.73 KB) | DOI: 10.29407/e.v4i2.967

Abstract

Koperasi merupakan badan usaha yang didirikan dengan tujuan mensejahterakan anggota. Tujuan dari penelitian ini adalah untuk mengetahui efektifitas penggunaan KPE (Kartu PNS Elektronik) dalam pemberian pinjaman terhadap SHU di KPRI “Serba Usaha” Kecamatan Prambon. Penelitian ini tergolong penelitian eksperimen dengan menggunakan desain completely randomized design dengan dua perlakuan (treatment). Teknik pengambilan sampel penelitian ini menggunakan random sampling. Analisis data yang digunakan adalah independent sampel t test (uji t untuk dua sampel independent/bebas). Hasil penelitian menunjukkan perbedaan sistem pinjaman non KPE dengan sistem pinjaman menggunakan KPE pada KPRI “Serba Usaha” Kecamatan Prambon berpengaruh signifikan terhadap SHU dengan taraf signifikasi 0,012<0,05. Sistem pinjaman dengan non KPE berdampak pada meningkatnya jumlah SHU dengan nilai mean 1591,25, sedangkan sistem pinjaman dengan KPE berdampak menurunnya jumlah SHU dengan mean 1255. Sehingga sistem pinjaman dengan KPE efektif untuk menekan jumlah SHU, karena salah satu faktor yang mempengaruhi besarnya SHU adalah pinjaman. Kata Kunci: KPE (Kartu PNS Elektronik), Pinjaman, SHU, Koperasi
Pelatihan Akuntansi dan Pemasaran Digital untuk UMKM Anggota Koperasi SAKTI di Kota Kediri Widiawati, Hestin Sri; Linawati, Linawati; Nurdiwaty, Diah; Winarko, Sigit Puji; Faisol, Faisol; Zaman, Badrus
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i1.1128

Abstract

The activity aims to provide comprehensive accounting and digital marketing training to UMKM members of SAKTI Cooperation in Kediri City. UMKM plays an important role in the local economy, and these activities aim to enhance their financial and marketing capacity to support sustainable business growth. This dedication involves a series of interactive sessions that cover basic accounting concepts, balance sheets and loss reports, as well as digital marketing strategies including social media use, and online advertising. The 45 participants had an opportunity to share experiences, discuss, and identify joint solutions to challenges in their business. The result of this activity is an improvement in the understanding and skills of UMKM members of SAKTI Cooperation in managing their business finances more efficiently. In addition, the program also facilitates the growth of networking and collaboration among the UMKMs present, facilitating their understanding of the broader market potential, and supporting local economic development.
MEMOTRET PENERAPAN AKUNTANSI AKAD MUDHARABAH BERDASARKAN PSAK SYARIAH NOMOR 105 PADA KOPERASI SIMPAN PINJAM SYARIAH Diah Nurdiwaty; Hestin Sri Widiawati
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 11 No. 1 (2022): Volume 11 Nomor 01 (April 2022)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.663 KB) | DOI: 10.33795/jaeb.v11i1.150

Abstract

Aktivitas keuangan syariah di Indonesia semakin berkembang pesat, hal ini dibuktikan dengan banyaknya lembaga keuangan yang berbasis syariah. Dalam prakteknya masih banyak masyarakat yang belum memahami kesesuaian aturan yang digunakan dengan praktek yang diterapkan. Salah satu produk pembiayaan produktif yang terdapat pada lembaga keuangan syariah adalah mudharabah. PSAK yang digunakan adalah PSAK No. 105. Peneliti mengambil lokasi penelitian di KSPS BMT UGT Sidogiri cabang Jombang. Permasalahan dalam penelitian ini adalah bagaimana kesesuaian penerapan akad mudharabah di KSPS BMT UGT Sidogiri Cabang Jombang dengan PSAK 105. Adapun pendekatan kualitatif dengan metode deskriptif yang digunakan dalam penelitian ini. Data primer diperoleh dengan wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan penerapan akuntansi akad mudharabah pada tahun 2018 pada KSPS BMT UGT Sidogiri Cabang Jombang telah sesuai dengan SOP yang ada di KSPS BMT UGT Sidogiri. Untuk pengakuan, pengukuran, pengungkapan dan bagi hasil telah sesuai dengan PSAK No. 105 tetapi dalam penyajiannya masih belum ada kesesuaian.
THE ROLE OF FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN MODERATING THE FUNDS IN THE EDUCATION AND HEALTH SECTORS ON THE HUMAN DEVELOPMENT AND COMMUNITY WELFARE INDEX Naomi Nathania Wijaya; Faisol; Hestin Sri Widiawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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

Abstract

This research is motivated by the fact that there is still an inequality in the level of Human Development and Community Welfare Index in Regencies/Cities in East Java. The Human Development and Community Welfare Index (HDWI) is one of the government's objectives for managing its regions. The purpose of this study is to analyze the ability of the Financial Performance of Local Governments to become a mediator for the allocation of funds in the education and health sectors to the HDWI. This study uses a quantitative method with panel data regression analysis through the Random Effect Model approach as the result of selecting the best model. The sample used in this study includes 38 regencies/cities located in East Java. The results obtained in this study are (1) the allocation of funds in the education sector directly affects the HDWI. (2) the allocation of funds in the health sector does not directly affect the HDWI. (3) The role of local government financial performance plays a significant role in moderating the influence of education funding on the HDWI, although it has a negative coefficient. Then, local government financial performance has not been able to moderate health funding in influencing the HDWI. (4) The Financial Performance of the Regional Government has not been able to moderated the Health Fund in influencing the HDWI.
ANALISIS HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING Nurdiwaty, Diah; Widiawati, Hestin Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22953

Abstract

Every company definitely wants its products to compete with other similar companies in the market. One of the determining factors is the selling price. Determining the selling price by calculating the cost of production using the right method will produce maximum profits. One method that can be used is cost plus pricing. The aim of this research is to analyze the calculation of the cost of production using the cost plus pricing method to determine the selling price. with a full costing approach at UD Mekar Jaya Kediri. The analysis used in this research is quantitative descriptive, where the calculations used by UD Mekar Jaya will be compared with the theory used in determining the selling price. The research uses data in the form of production cost reports for 2023. The conclusions of the research results are 1) UD Mekar Jaya Kediri in determining selling prices only uses estimates so that determining the cost of production is less precise and very simple 2) calculation of the cost of production is based on a full costing and price approach. selling based on the cost plus pricing method produces higher value 3) there is a difference in value because there are several cost elements that are not included including fuel costs, equipment maintenance costs, depreciation costs 4) the full costing method can be used as a cost control tool.
Analisis Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Pemoderasi Widiawati, Hestin Sri; Linawati, Linawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.17543

Abstract

The purpose of the establishment of a company is none other than to get high profits, this can be achieved if the company can make high sales as well. For this reason, companies are required to be able to attract investors to invest their capital. Company value greatly influences the decision of prospective investors to invest their capital. The purpose of this study was to determine the effect of profitability and leverage on firm value with CSR as a moderating variable. The population of this research is companies registered in the Bursa Efek Indonesia (BEI) in 2015-2019. The research sample selection uses purposive sampling which is tested by using moderating regression analysis. Based on the results of testing the hypothesis in this study shows that the profitability proxied by ROA partially has a significant effect on firm value, with a significant value of t test of 0.031. Leverage proxied by DER partially has a significant effect on firm value, with a t test significance value of 0.012. CSR disclosure is not able to moderate the relationship between profitability and corporate value, with a significant value of t test of 0.082. CSR disclosure is able to moderate the relationship between leverage and firm value, with a t-test significance value of 0,000. And simultaneously Profitability, Leverage, CSR moderation on Profitability, and CSR moderation on Leverage have a significant effect on Company Value, with a significant value of f test of 0,000.
Pengaruh Pengetahuan Kewirausahaan, Motivasi Berwirausaha, E-Commerce, dan Lingkungan Keluarga Terhadap Minat Berwirausaha Pada Mahasiswa Prodi Akuntansi Universitas Nusantara Pgri Kediri Firnanda, Vira Erna; Widiawati, Hestin Sri; Kurniawan, Andy
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2553

Abstract

An interest in entrepreneurship often comes to a person just like that. However, this interest can be influenced by several factors, both external and internal factors. The aim of this research is to determine the influence of entrepreneurial knowledge, entrepreneurial motivation, e-commerce, and family environment on students' interest in entrepreneurship. The research method used is quantitative with a comparative causal nature. The research population used in this research were students of the Nusantara University PGRI Kediri Accounting study program class 2018-2023 using the sampling method, namely using the Slovin formula. The sample size in this study was 122 respondents and was collected through a questionnaire. Data obtained Data was collected through questionnaires and includes primary and secondary data. Validity test, reliability test, classical assumption test, coefficient of determination test, and hypothesis test are used in data analysis. The results of this study show that entrepreneurial knowledge (X1) has a significant effect on interest in entrepreneurship, entrepreneurial motivation (X2) has a significant effect on interest in entrepreneurship, e-commerce (X3) has no effect on interest in entrepreneurship, and family environment (X4) has a significant effect on interest in entrepreneurship. Based on the results of the analysis and conclusions, the suggestions that the author can convey are as follows: for future researchers, this can be used as a guide to determine the influence of interest in entrepreneurship and try to use other variables besides the variables used in this research, especially variables that are similar to e-commerce variables.
Pelatihan Model Business Canvas dan Pembuatan Konten Kreatif Untuk Menumbuhkan Jiwa Kewirausahaan Siswa SMK PGRI 3 Kediri Winarko, Sigit Puji; Faisol, Faisol; Widiawati, Hestin Sri; Nurdiwaty, Diah; Linawati, Linawati; Zaman, Badrus; Romadhony, Rahmad Irfan; Bagaskara, Ardha Dewa
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i4.1271

Abstract

Kewirausahaan di kalangan siswa Sekolah Menengah Kejuruan (SMK) menjadi sangat penting. Kegiatan pengabdian masyarakat yang dilaksanakan di SMK PGRI 3 Kediri bertujuan untuk meningkatkan pemahaman dan keterampilan siswa dalam kewirausahaan melalui pelatihan model Business Canvas dan pembuatan konten kreatif. Meskipun banyak siswa memiliki potensi kreatif, observasi menunjukkan bahwa mereka sering kesulitan dalam mengonversi ide-ide tersebut menjadi rencana bisnis yang konkret. Pelatihan yang dilakukan memberikan siswa pengetahuan teoritis dan keterampilan praktis yang diperlukan untuk merancang dan mengelola bisnis. Siswa diajarkan cara menggunakan alat pemasaran digital dan aplikasi desain konten yang relevan, sehingga mereka dapat menciptakan materi promosi yang menarik. Hasil kegiatan menunjukkan antusiasme tinggi siswa dalam mendesain konten promosi dan memanfaatkan platform media sosial untuk menjangkau konsumen potensial. Dengan dukungan mentor dan bimbingan yang tepat, siswa berhasil mengatasi berbagai kendala yang ada dan meningkatkan kepercayaan diri mereka untuk memulai usaha. Namun, tantangan tetap ada, seperti kurangnya pemahaman mendalam tentang konsep kewirausahaan dan akses terhadap teknologi yang diperlukan. Oleh karena itu, disarankan untuk melanjutkan program pelatihan dengan variasi materi yang lebih luas, meningkatkan pendampingan berkelanjutan, serta mendorong kolaborasi dengan komunitas dan pengusaha lokal. Dengan langkah-langkah ini, diharapkan siswa SMK PGRI 3 Kediri dapat lebih siap menghadapi tantangan di dunia usaha dan mengembangkan jiwa kewirausahaan yang kuat. Kegiatan ini didukung oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) UNP Kediri dan mitra abdimas SMK PGRI 3 Mojoroto Kediri.
Co-Authors Agustin, Tika Ayu Agustina, Leny Amaliah Dewi, Riska Amandani, Yayang Erika Amin Tohari Andy Kurniawan Andy Kurniawan, Andy Aulia, Naya Azharul M, Muh Rizal Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Budhi Utami Deby Arsita Debyla Ayu Wardana Devanty, Pipit Ritma Diah Nurdiwaty Dian Kusumaningtyas EFA WAHYU PRASTYANINGTYAS Efa Wahyu Prastyaningtyas EFA WAHYU PRASTYANINGTYAS, EFA WAHYU Faisol Faisol Faisol Faisol Faisol Faris Aji Vagood Lucky Ferdiana, Nikki Firdawati, Ery Firnanda, Vira Erna Hendriawan, Muhammad Hidayati, Devita Irawati, Rika Jepri Jannah, Amalya Miftahul Khafabi, Ian Rafi Linawati Linawati Linawati Linawati Linawati Luqmayanti, Fadillah M., Bella Ratri Marzuki, Ahmad Ma'ruf Miftahul Huda Muh Rizal Azharul M Muyassaroh, Nur Arifatul Nafis, Moh. Abi Adhurun Naomi Nathania Wijaya Pranesti, Anasya Bimbi Puji Astuti Puji Astuti Puspita, Erna Putra, Rivan Dea Nova Putri, Elvika Nungki Chintia Putri, Fine Ferda Sella Putri, Lendy Syahira Lismawati R.W.H, RA. Jauza Hanun Rahayu, Ajeng Nafa Dianty Rina Yuliana Rip'atin, Miftakul Romadhony, Rahmad Irfan Saputri, Vilda SB, Sigit Wisnu Setiani, Rina Lailatul Ayuk SIGIT PUJI WINARKO Soekowati, Iis Endang Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sugeng Sugeng Sugeng Suhardi Suhardi Tengku Riza Zarzani N Wahyuni, Yayuk Wijayanti, Mella Wulandari Wulandari Wulandari, Riska Ulfa Yayang Dea Masuqa Zulaikah, Dewi