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All Journal Warta Pengabdian Bisma: Jurnal Bisnis dan Manajemen Jambura Accounting Review Akuntansi : Jurnal Akuntansi Integratif Insight Management Journal AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JCOMENT (Journal of Community Empowerment) Catimore: Jurnal Pengabdian Kepada Masyarakat ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen eJEBA
Mulyono, Resha Dwi Ayu Pangesti
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Mentoring Smart Cultural Tourism Berbasis Potensi Lokal Menuju Kemandirian Ekonomi di Desa Klungkung Kabupaten Jember Mulyono, Resha Dwi Ayu Pangesti; Rosa, Dien Vidia; Prasetyo, Hery; Mahardiyanto, Agus
Warta Pengabdian Vol 18 No 1 (2024): Warta Pengabdian
Publisher : LP2M Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/wrtp.v18i1.46992

Abstract

Salah satu upaya pembangunan desa dilaksanakan melalui pengembangan desa wisata untuk menumbuhkan roda perekonomian berbasis potensi lokal. Di saat ini, telah hadir berbagai desa wisata di Indonesia yang memberi manfaat bagi sekitarnya, seperti Desa Wisata Ponggok di Klaten dan Desa Adat Panglipuran di Bali. Untuk itu pemanfaatan potensi desa sangat penting, termasuk di Desa Klungkung, Kecamatan Sukorambi, Kabupaten Jember. Desa ini mempunyai atraksi wisata, sosial-budaya, dan industri kreatif yang pengelolaannya belum berjalan optimal. Penelitian ini dilakukan untuk menggali berbagai potensi di Desa Klungkung dan dimanfaatkan secara optimal untuk meningkatkan aspek perekonomian desa dan kesejahteraan masyarakat sekitar. Penelitian ini terdiri atas survei untuk menggali potensi Desa Klungkung dan pengembangan pada berbagai lini, seperti amenitas, aksesibilitas, informasi, dan website, termasuk melakukan berbagai diskusi dengan perangkat dan masyarakat di sekitar desa. Melalui penelitian ini, dihasilkan artikel ilmiah, video kegiatan, website Desa Klungkung, modul, dan poster yang digunakan untuk mempromosikan dan memberi informasi mengenai potensi yang dimiliki oleh desa. Melalui upaya-upaya tersebut, akan terjadi peningkatan perekonomian dan kesejahteraan di Desa Klungkung dan mampu mewujudkan desa mandiri.
Rekonstruksi Laporan Keuangan Lembaga Amil Zakat (LAZ) Saku Yatim Berdasarkan PSAK 109 Yuliyantika, Rinda; Shulthoni, Moch.; Mulyono, Resha Dwi Ayu Pangesti
Jambura Accounting Review Vol. 5 No. 2 (2024): Jambura Accounting Review - August 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i2.112

Abstract

Penelitian ini bertujuan untuk merekonstruksi laporan keuangan Lembaga Amil Zakat (LAZ) Saku Yatim berdasarkan PSAK 109 di Kabupaten Lumajang. Laporan keuangan di Lembaga Amil Zakat (LAZ) Saku Yatim Kabupaten Lumajang belum sesuai dengan PSAK 109. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan studi kasus yang ada di Lembaga Amil Zakat (LAZ) Saku Yatim, karena laporan keuangannya tidak sesuai dengan PSAK 109. Penelitian ini menggunakan data primer dan sekunder. Data primer dalam penelitian ini diperoleh dengan cara melakukan wawancara dan observasi kepada pihak Lembaga Amil Zakat Saku Yatim. Data sekunder diperoleh dari transaksi keuangan di Lembaga Amil Zakat Saku Yatim. Teknik pengumpulan data dalam penelitian ini adalah dengan cara observasi, wawancara, dan dokumentasi. Teknik analisis data dalam penelitian ini dengan cara berpedoman pada PSAK 109. Hasil dari penelitian ini menunjukkan bahwa laporan keuangan yang ada di Lembaga Amil Zakat (LAZ) Saku Yatim Kabupaten Lumajang belum sesuai dengan PSAK 109. Rekonstruksi laporan keuangan Lembaga Amil Zakat (LAZ) Saku Yatim Kabupaten Lumajang sesuai dengan tujuan dari penelitian yang mengacu pada PSAK 109 berupa laporan posisi keuangan (neraca), laporan perubahan dana, laporan arus kas, dan catatan atas laporan keuangan.
Analisis konsep manajemen wisata: potensi agrowisata dalam kerangka masterplan rencana tata ruang Ulinnuha, Fadhil Wildany; Hasanah, Kanzulia Arsyta Qaribil; Soeprapto, Devina Almira; Rizkya, Lutviana Nur; Pratama, Theodicy Kristian; Mulyono, Resha Dwi Ayu Pangesti
Insight Management Journal Vol. 4 No. 1 (2023): September
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/imj.v4i1.302

Abstract

Upaya pengembangan kawasan agrowisata harus mempertimbangkan sudut pandang perencanaan tata ruang yang baik agar dapat memaksimalkan potensi dan mengantisipasi masalah yang ada. Seperti pada Agrowisata Sentool, banyaknya lahan kosong di daerah wisata yang kurang tertata dan akses yang juga masih belum terhubung dengan optimal antara lahan wisata satu dengan yang lainnya serta belum banyak mempertimbangkan aspek lingkungan seperti kontur tanah dan aspek berkelanjutan, sehingga pemanfaatan lahan untuk pengembangan wisata masih belum optimal. Tujuan penelitian ini adalah untuk menganalisis konsep manajemen wisata, khususnya potensi agrowisata dalam kerangka masterplan rencana tata ruang. Penelitian ini menggunakan metode deskriptif untuk mengidentifikasi dan menganalisis aspek atraksi, amenitas serta aksesibilitas Kawasan Agrowisata Sentool sampai pada tahap rencana aksi dan roadmap pengembangan. Berdasarkan hasil analisis terdapat banyak potensi yang dapat dikembangkan di Agrowisata Sentool untuk menjadi wisata yang unggul. Maka dari itu Penyusunan pemetaan potensi agrowisata sentool diharapkan menjadi pedoman maupun saran/alternatif yang dapat digunakan untuk mengembangkan kawasan Agrowisata Sentool dari segi perencanaan tata ruang dan mengetahui potensi ataupun masalah yang dapat diatasi dan dikembangkan di masa depan.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Emisi Karbon Rosita, Vivi Mella; Purnamawati, Indah; Mulyono, Resha Dwi Ayu Pangesti
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5240

Abstract

Unpredictable global warming is still an environmental issue that is often discussed in most countries including Indonesia. Companies must voluntarily disclose carbon emissions in order to gain the trust of investors and potential investors and increase company profits. This study aims to test and analyze the effect of company size, institutional ownership, and leverage on carbon emission disclosure in energy sector and industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample consisted of 42 companies using a purposive sampling method, while the data analysis method used multiple linear regression analysis. The results showed that company size has a significant positive effect on carbon emission disclosure, while institutional ownership and leverage have no effect on carbon emission disclosure.
Optimalisasi Strategi Bisnis BUMDes "Sidomulyo Bahagia" Kecamatan Silo, Jember melalui Pendampingan Usaha Berbasis Business Model Canvas untuk Meningkatkan Kinerja dan Keberlanjutan Mulyono, Resha Dwi Ayu Pangesti; Rosa, Dien Vidia; Karimah, Maulidya Nisa’ul; Soeprapto, Devina Elmira
Catimore: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): Catimore: Jurnal Pengabdian kepada Masyarakat
Publisher : LSM Catimore dan Sahabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/cpkm.v4i1.254

Abstract

One of the prerequisites for a village to achieve self-reliance is authority and potential or assets. Building a Village-Owned Enterprise (BUMDes) is a crucial step towards realizing economic independence in the village. BUMDes aims to empower and enhance the productivity of rural communities by establishing business units within the community through management practices that align with current business models. A distinguishing indicator is the consistent preparation of business plan documents. One approach to creating a business plan is the Business Canvas Model (BMC), a tool that helps in understanding and identifying business models in a more practical way. The objectives and targets of this service activity are to improve the quality and quantity of business units at BUMDes Sidomulyo, enhance the capabilities of the human resources (HR) involved in managing BUMDes and the village community, increase village revenue (PAD) through scaling up BUMDes operations, and reduce the unemployment rate in the surrounding area. The outputs of this service activity include a module on the Business Canvas Model applied to BUMDes Sidomulyo, a scientific article in a national journal or conference proceeding, and a video of the activities uploaded to the YouTube channel of LP2M, University of Jember.
A Greenpreneurship Framework for Okra Business to Global Sustainability Mulyono, Resha Dwi Ayu Pangesti; Abdullah, Nadya Astadewi Putri
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.v7i3.002

Abstract

Abstract: A Greenpreneurship Framework for Okra Business to Global Sustainability  Purpose: Developing a sustainable okra business model oriented towards the global market by considering environmental, technological, social, and economic aspects. Method: Utilizing Participatory Action Research by involving consumers, farmers, PT Mitra Tani Dua Tujuh, and community leaders to explore in-depth information on the challenges and opportunities of okra agribusiness. Result: Producing a sustainable business model based on green entrepreneurship that covers the entire okra agricultural value chain from upstream to downstream. Novelty: Integrating sustainability principles comprehensively into okra business management to enhance efficiency and competitiveness. Contribution: Enhancing the competitiveness and sustainability of okra agribusiness through an innovative approach based on environmental sustainability and global market expansion.   Abstrak: Kerangka Greenpreneurship Bisnis Okra untuk Keberlanjutan Global Tujuan: Mengembangkan model bisnis okra berkelanjutan yang berorientasi pada pasar global dengan mempertimbangkan aspek lingkungan, teknologi, sosial, dan ekonomi. Metode: Menggunakan Participatory Action Research dengan melibatkan konsumen, petani, PT Mitra Tani Dua Tujuh, serta tokoh masyarakat untuk menggali informasi mendalam terkait tantangan dan peluang agribisnis okra. Hasil: Menghasilkan model bisnis berkelanjutan berbasis kewirausahaan hijau yang mencakup seluruh rantai nilai pertanian okra, dari hulu ke hilir. Kebaruan: Mengintegrasikan prinsip keberlanjutan secara menyeluruh dalam pengelolaan bisnis okra untuk meningkatkan efisiensi dan daya saing. Kontribusi: Meningkatkan daya saing dan keberlanjutan agribisnis okra dengan pendekatan inovatif berbasis lingkungan dan pasar global.
IMPACT OF CSR DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON HEALTHCARE PROFITABILITY (IDX 2019-2022) Antono, Gilang; Sudarno; Mulyono, Resha Dwi Ayu Pangesti
Bisma: Jurnal Bisnis dan Manajemen Vol. 19 No. 2 (2025)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v19i2.53772

Abstract

This research seeks to investigate and assess the impact of Corporate Social Responsibility (CSR) transparency and ecological performance on the financial returns of healthcare firms listed on the Indonesia Stock Exchange (IDX) over the 2019–2022 timeframe. A quantitative methodology was adopted, applying multiple linear regression techniques. The study population encompasses all IDX-listed healthcare entities, with the sample chosen through purposive sampling based on specific benchmarks, such as availability of annual reports, CSR disclosures, and involvement in the PROPER initiative, yielding 37 firm-year data points. Profitability is indicated by Return on Assets (ROA), CSR is evaluated via the CSR Disclosure Index referencing the 2016 GRI guidelines, and environmental performance is determined through PROPER scores. Results demonstrate that CSR and ecological performance jointly exert a meaningful influence on profitability. Individually, CSR shows a notable negative correlation with ROA, whereas environmental performance has a positive yet statistically insignificant impact. The conclusion suggests that despite CSR efforts enhancing corporate reputation, the substantial costs of implementation amid challenging times can dampen short-term profitability.
“Blue Innovation” Pendampingan tata Kelola Kawasan Maritim Melalui Hilirisasi Produk Unggulan Desa Puger Kulon Guna Sustainability Ekonomi Desa Mulyono, Resha Dwi Ayu Pangesti; Andriana, Andriana; Putra, Hendrawan Santosa; Kurrohman, Taufik; Indriatmiko, Pungki
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): AUGUST 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i2.592

Abstract

Puger Kulon Village demonstrates exceptional potential in the fisheries sector, offering significant opportunities for community economic enhancement. The diversity of fishermen's catches positions the village as a prospective center for sustainable fisheries product downstream processing. Nevertheless, limited human resource awareness regarding downstream processing concepts and insufficient management of fisheries economic zones constitute primary barriers to development. The objective of this community service program is to provide assistance in maritime area governance through downstream processing of superior products to strengthen sustainable village development using blue economy principles. The implementation stages encompass maritime area governance mapping, development of participatory coastal management options involving multiple stakeholders (residents, village government, tourism awareness groups, village-owned enterprises, and private sector), and enhancement of human resource competencies in processed fishery product creation and branding strategies. The anticipated outcome is the establishment of maritime area governance in Puger Kulon Village that effectively utilizes existing potential.
KONSTRUKSI MODEL PENCEGAHAN FRAUD MELALUI RED FLAG BASED SYSTEM DI PEMERINTAH KABUPATEN JEMBER (STUDI KASUS DI INSPEKTORAT KABUPATEN JEMBER): (CONSTRUCTING FRAUD PREVENTION MODEL THROUGH RED FLAG-BASED SYSTEM IN THE JEMBER REGENCY GOVERNMENT (A CASE STUDY OF THE JEMBER REGENCY INSPECTORATE)) Andriana, Andriana; Kurrohman, Taufik; Putra, Hendrawan Santosa; Mulyono, Resha Dwi Ayu Pangesti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52761

Abstract

This research aims to present a system that can prevent fraud in the form of compliance and internal control within the Jember Regency Government through a red flag-based system. The study uses a qualitative case study method. The Inspectorate currently requires indicators to prevent the occurrence of fraud. The techniques employed to collect data include observation, interviews, and documentation. The results indicate that all Regional Device Organizations (OPD) in Jember Regency analyze various risks. These risks will be further analyzed for their root causes and the impacts they may generate. Based on the risk map that has been created, there are a total of 412 risks identified across 72 Regional Device Organizations (OPD) in Jember Regency. The focus of the risks with potential fraud in this study lies within the category related to finance (finance risk). Specifically, there are 33 financial-related risks identified across all Regional Device Organizations (OPD) in Jember Regency.
Menelusuri Rekam Pajak: Pelatihan Perpajakan Pada Badan Usaha Milik Desa (BUMDes) Sukorambi Di Kabupaten Jember Larasati, Intania Kharisma; Mulyono, Resha Dwi Ayu Pangesti; Pratiwi, Ratna Ika Putri; Putri, Riska Bunga Rosmalia
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 4 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i4.873

Abstract

BUMDes is an economic entity in rural areas that plays a strategic role in the development and equitable distribution of the rural economy. BUMDes is also a tax subject that must fulfill all tax obligations. The BUMDes that is the focus of this service program is BUMDes Sukorambi, located in Jember Regency. Until now, there have been no efforts for training or socialization from the local government regarding Indonesia's tax system. This situation highlights the urgency of the service program designed to improve the understanding and capacity of BUMDes Sukorambi, particularly in fulfilling tax obligations based on the self-assessment principle. The service program is carried out by students from the Accounting Study Program through PPK Ormawa HMJA at the University of Jember, with the main program being ‘Smart Village Accounting and Finance’. The method of implementing this training activity includes several stages: program socialization by the Compo’ Tax Accounting Team, preparation, implementation, and evaluation. The success of the program was measured using a comparative mechanism based on pre-test and post-test results. Based on the training activities conducted, it was found that there was an improvement in the members' understanding of the tax system in Indonesia.
Co-Authors Abdullah, Nadya Astadewi Putri Afandi, M. Farid Andriana , Andriana Antono, Gilang Bayu Aprillianto Dien Vidia Rosa Hasanah, Kanzulia Arsyta Qaribil Hendrawan Santosa Putra Herry Prasetyo Hery Prasetyo, Hery Indah Purnamawati Indriatmiko, Pungki Karimah, Maulidya Nisa’ul Kusumawati, Indah Larasati, Intania Kharisma Mahardiyanto, Agus Moch. Shulthoni, Moch. Pratama, Theodicy Kristian Pratiwi, Ratna Ika Putri Putri, Riska Bunga Rosmalia Rizkya, Lutviana Nur Rosita, Vivi Mella Soeprapto, Devina Almira Soeprapto, Devina Elmira Sudarno Taufik Kurrohman Ulinnuha, Fadhil Wildany Yuliyantika, Rinda