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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Abiwara : Jurnal Vokasi Administrasi Bisnis Journal of Management Accounting, Tax and Production Journal of Management and Innovation Entrepreneurship (JMIE) Management Studies and Business Journal
Darmawan, Arya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences Other

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Kewirausahaan Di Era Digital Suhardi, Yusuf; Pragiwani, Meita; Zulkarnaini, Zukarnaini; Darmawan, Arya; Sakti, Sri Handoko
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1143

Abstract

Lecturers at the Jakarta Indonesian College of Economics provided counseling about entrepreneurship in the context of Community Service with topics that are appropriate in the current era, namely Entrepreneurship in the Digital Era. This is an adjustment to the times. Community service using lecture and discussion methods to high school students whose content needs to be emphasized that today's business needs to master e-commerce. Because e-commerce is defined as the process of buying and selling between two parties in a company by exchanging goods, services or information via the internet. This is the world of digital entrepreneurship, namely entrepreneurship that is influenced by, or takes advantage of, digital transformation in business. In this development, millennials, including Pelita Tiga High School students, absorb digital business knowledge more easily than the older generation.
Cara Sukses Menjadi Pengusaha Muda Suhardi, Yusuf; Pragiwani, Meita; Zul, Zulkarnaini; Darmawan, Arya; Sakti, Sri Handoko
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1279

Abstract

ujuan pengabdian pada masyarakat oleh Dosen STEI adalah untuk menumbuhkan jiwa berwirausaha siswa SMK Diponegoro sehingga nanti lebih siap dalam menjalankan berbagai usaha. Memberi pemahaman bagaimana memulai wirausaha sehingga mampu menciptakan lapangan kerja sendiri. Mengurangi tingkat pengangguran karena menunggu pekerjaan atau pola berfikir negatif dalam dirinya terhadap dunia usaha. Waktu pelaksanaan Senin, 8 Januari 2024 di Gedung SMK Diponegoro Jakarta di Jl. Sunan Giri Jakarta. Masing masing Pembicara Dosen STEI memberikan materi untuk para siswa SMK Diponegoro Jakara. Metode PKM adalah dengan ceramah dan tanya jawab, dengan materi motivasi dan matari tentang strategi memulai bisnis dan mngelola bisnis secara baik dan berhasil. Kesimpulan dari hasil penyuluhan pada kegiatan pengabdian diketahui bahwa peserta mengerti dan berkeinginan kuat untuk meningkatkan kreativitas mereka dalam berwirausaha dan terus menciptakan ide-ide bisnisnya. Dengan berbekal pengetahuan dan motivasi dari Tim Dosen Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, siswa SMK Diponegoro dapat mulai menerapkan perencanaan dalam kegiatan usaha. Para siswa siap membuat perencanaan bisnis yang dikaitkan juga dengan pelajaran kewirausahaan di sekolah dengan bimbingan para guru untuk kelanjutannya.
Pendampingan Edukasi Strategi Pemasaran Pertanian Sayur Mayur dan UMKM Keripik Kentang di Desa Margaluyu Darmawan, Arya; Khair, Otti Ilham; Ratnaningsih, Rini
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1290

Abstract

This community service activity aims to provide understanding of the importance of attractive branding and marketing, as well as to develop and enhance skills in business management, marketing, and product innovation, which overall can help farmers improve their standard of living. The implementation of this community service activity took place over 2 days, on Friday, March 1, 2024, and Saturday, March 2, 2024, at the Margaluyu Village Hall, Pangalengan, Bandung, West Java. This community service activity has provided significant benefits to the community, especially the participants, by enhancing their understanding of marketing strategies for processed products. This enables them to more effectively promote their products to consumers outside the village. Through training in digital marketing strategies, participants are equipped with valuable understanding and skills in utilizing social media and online marketplace platforms to market their processed products. Thus, this activity not only imparts new knowledge but also provides practical tools that assist participants in increasing visibility and market access for their products, supporting the overall development of their businesses.
ANALISIS KECURANGAN BADAN USAHA MILIK NEGARA REPUBLIK INDONESIA MENGGUNAKAN FRAUD PENTAGON MODEL Rughova, Ridhollah; Darmawan, Arya
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 1 (2024): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i1.1350

Abstract

Penelitian ini bertujuan untuk melakukan analisis kecurangan laporan keuangan pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 menggunakan fraud pentagon model. Desain penelitian yang digunakan penulis dalam penelitian ini menggunakan penelitian kausal. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling sehingga diperoleh 12 perusahaan dengan total 60 data observasi. Penelitian ini menggunakan data sekunder yaitu data laporan publikasi Tahunan (annual report) yang dipublikasi oleh masing-masing perusahaan dalam webiste resmi perusahaan. Adapun metode analisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa (1) Rasio pengembalian total aset berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, (2) Komposisi dewan komisaris independen berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan, (3) Total Accrual berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, (4) Pergantian direksi berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, dan (5) Kemunculan Foto Direktur Utama tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.
Analysis And Design Of Sales Information System Using Personal Extreme Programming (PXP) At Sumber Prima Mitra Darmawan, Arya; Abdillah, Zakki
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.565

Abstract

Sumber Prima Mitra currently relies on Microsoft Office such as Microsoft Word and Excel for administration and data storage purposes, as well as using Instagram and WhatsApp as communication and information media. This approach raises concerns regarding data security and the effectiveness of disseminating information about a company's products and services. This research aims to overcome this problem by designing a web-based sales information system that can increase the effectiveness of management and dissemination of information at Sumber Prima Mitra. The method applied in developing this information system is Personal Extreme Programming (PXP). PXP was chosen for its flexible and iterative approach, allowing for continuous customization according to the company's specific needs. This web-based sales information system is expected to provide an efficient platform for managing sales, marketing and promotional data. This sales information system was created using UI/UX as the basis for implementing the system. The UI/UX creation has been adjusted to the needs of Sumber Prima Mitra, so that the implementation of the system is faster and more targeted. With this system, Sumber Prima Mitra is expected to increase productivity, reduce the risk of data loss, and attract more customers through more effective and organized information dissemination.
Membangun Generasi Muda Unggul melalui Kewirausahaan di SMK St. Fransiskus 1 Jakarta Suhardi, Yusuf; Darmawan, Arya; Pragiwani, Meita; Zulkarnaini, Zulkarnaini; Sakti, Sri Handoko
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 1 (2025)
Publisher : LPMP Imperium

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

Abstract

This Community Service activity aims to motivate vocational school graduates to pursue business ventures and equip them with techniques for starting their own businesses. It offers alternative pathways for graduates beyond continuing education or entering the workforce, providing them with tools to build businesses from scratch. This motivational approach serves as a strong driver, highlighting the vast opportunities available in entrepreneurship. The program utilizes methods such as lectures, discussions, Q&A sessions, and business simulations. Participants are exposed to real-life case studies of both successful and failed businesses, along with strategies for overcoming challenges and achieving entrepreneurial success. This approach is particularly engaging, as it emphasizes the potential for unlimited income in business. The activity was conducted on Friday, July 12, 2024, at the SMK St. Fransiskus 1 Jakarta. The counseling session concluded with positive outcomes, as participants demonstrated an enhanced understanding and a strong desire to engage in business creativity and develop entrepreneurial ideas. This was evidenced by questionnaire responses showing a high entrepreneurial spirit. Participants expressed readiness to implement business plans and integrate entrepreneurship lessons from school, with ongoing guidance from teachers and school programs to support their efforts.
Analisis Pelatihan Masyarakat Terhadap Perencanaan Pembangunan Ketenagakerjaan di Dinas Tenaga Kerja Kabupaten Tangrang: Studi Tentang Perluasan Tenaga Kerja Darmawan, Arya; Cahyani, Ajeng Septi Dwi; Fernandy, Berly; Hastuti, Tria Duwi
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5351

Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan pelatihan masyarakat yang diselenggarakan oleh Dinas Tenaga Kerja Kabupaten Tangerang dalam mendukung perencanaan pembangunan ketenagakerjaan, khususnya pada aspek perluasan kesempatan kerja. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pelatihan berbasis kompetensi yang dilaksanakan telah memberikan kontribusi signifikan terhadap peningkatan keterampilan masyarakat dan pengurangan angka pengangguran. Namun, terdapat beberapa kendala seperti keterbatasan anggaran, rendahnya tingkat partisipasi masyarakat, dan kurangnya sinkronisasi antara program pelatihan dan kebutuhan pasar kerja. Untuk meningkatkan efektivitas program, disarankan adanya analisis kebutuhan tenaga kerja yang lebih mendalam, peningkatan fasilitas pelatihan, serta kolaborasi yang lebih kuat dengan sektor swasta. Dengan demikian, program pelatihan ini diharapkan dapat mendukung perencanaan pembangunan ketenagakerjaan yang berkelanjutan dan inklusif.
PENGARUH HARGA, KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN (Studi Kasus Mie Enak Rasa Jakarta Utara) Zulkarnaini, Zulkarnaini; Pratama, Bayu; Akhmadi, Ali; Suhardi, Yusuf; Darmawan, Arya; Lukas, Gamaliel
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 2 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5y83s723

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh harga, kualitas pelayanan dan kualitas produk terhadap kepuasan pelanggan Mie Enak di daerah Sunter Jakarta Utara. Metode yang digunakan dalam penelitian ini adalah Metode Kuantitatif dengan SmartPls 4.0. Pengumpulan data diperoleh dengan menggunakan data primer atau menyebarkan kuesioner.  Kuesioner disusun dengan mengajukan pernyataan atau pertanyaan sesuai indikator dan variable-variabel. Penarikan sampel dengan menggunakan rumus MOE.  Hasil dari penelitian ini menyatakan bahwa harga tidak berpengaruh terhadap kepuasan pelanggan. Kualitas pelayanan tidak berpengaruh terhadap kepuasan pelanggan. Kualitas produk berpengaruh terhadap kepuasan pelanggan.
Cara Sukses Generasi Muda dalam Berwirausaha Suhardi, Yusuf; Pragiwani, Meita; Zulkarnaini, Zulkarnaini; Darmawan, Arya; Sakti, Sri Handoko; Husen, Irfan Arif
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 3 (2025)
Publisher : LPMP Imperium

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

Abstract

Vocational high school (SMK) students, as part of the younger generation with strong physical and mental potential, must be equipped with productive knowledge to become independent and not a burden to their families or the government. This community engagement activity focused on developing an entrepreneurial mindset by presenting successful and failed business case studies and strategies to build and sustain a business. The activity used interactive methods: lectures, discussions, and Q&A sessions. These approaches created an engaging learning environment, encouraging students to ask questions and explore business topics more deeply. Lecturers from STIE Indonesia delivered contemporary business case studies, making the sessions relevant and intellectually engaging. Held on Tuesday, March 18, 2025, at SMK Tunas Markatin, Jakarta, the program resulted in high student enthusiasm and understanding of entrepreneurship. Students showed interest in generating creative business ideas and recognized the importance of business planning connected to their school subjects in economics and entrepreneurship. Success indicators included active participation during discussions, students’ ability to create basic business plans, and the school’s commitment to guiding students in continuing entrepreneurship development.
THE EFFECT OF DEBT DEFAULT, OPINION SHOPPING, AND FINANCIAL DISTRESS ON GOING CONCERN AUDIT OPINIONS THROUGH TENURE AUDIT AS A MEDIATING VARIABLE Wulandari, Siti Shinta; Darmawan, Arya
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i3.2182

Abstract

This study aims to analyze the influence of debt default, opinion shopping, and financial distress on going concern audit opinions through tenure audit as a mediating variable. This study uses a panel data regression method with EViews 12 software, using data from Basic Materials Companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The results showed that debt default and financial distress had a significant positive influence on going concern audit opinions, which showed that debt default conditions and financial distress increased the likelihood of auditors giving business continuity opinions. On the other hand, opinion shopping does not have a significant influence on going concern audit opinions. Mediation analysis also shows that tenure audits mediate part of the relationship between opinion shopping and going concern audit opinions. This indicates that the long-term relationship between the auditor and the client can influence the auditor's decision regarding the business continuity opinion. This research contributes to the literature on the influence of financial and audit factors on business continuity opinions and offers practical recommendations for companies to improve the transparency and credibility of financial statements. Keywords: Debt Default, Opinion Shopping, Financial Distress, Audit Tenure
Co-Authors AA Sudharmawan, AA Akhmadi, Ali Bayu Pratama, Bayu Burda, Agustian Cahyani, Ajeng Septi Dwi Elfrida Ratnawati Fernandy, Berly Fidayanti, Fidayanti Hastuti, Tria Duwi Husen, Irfan Arif Ida Ayu Putu Sri Widnyani Khair, Otti Ilham Lukas, Gamaliel M. Zakki Abdillah Naili, Naili Pragiwani, Meita Ratnaningsih, Rini RR. Ella Evrita Hestiandari Rughova, Ridhollah Sakti, Sri Handoko Suhardi, Yusuf Tengku Riza Zarzani N Wulandari, Siti Shinta Zulkarnaini Zulkarnaini