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All Journal IMAGE AKRUAL: Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL EKSBIS Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) International Journal of Business, Law, and Education PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat JAMAS: Jurnal Abdi Masyarakat
Lestariningsih, Marsudi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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MENCIPTAKAN KETANGGUHAN UMKM KECAMATAN WONOKROMO KOTA SURABAYA DI ERA POST-PANDEMIC DENGAN PENDEKATAN KEWIRAUSAHAAN DIGITAL Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Shabrie, Wiwiek Srikandi
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 4 No. 2 (2022): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v4i2.3509

Abstract

Kehidupan ekonomi Indonesia sehari-hari ditopang oleh jutaan usaha mikro kecil dan menengah (UMKM) yang tersebar di seluruh Indonesia. Namun dengan terjadinya Covid-19 ber- dampak pada bisnis karena pembatasan mobilitas yang pada akhirnya telah mengurangi basis pelanggan dan rantai pasokan yang terputus. Sementara pandemi telah mengakibatkan penutupan banyak lini bisnis, akan tetapi di sisi lain ternyata telah mendorong banyak pelaku UMKM untuk mengadopsi solusi digital dan membuktikan kapasitas UMKM untuk tetap tangguh pada era post-pandemic 19. Tujuan dari pengabdian kepada masyarakat ini adalah untuk menerapkan metode kewirausahaan digital dalam membentuk dan memberdayakan UMKM Kecamatan Wonokromo Kota Surabaya agar mampu bertransformasi menjadi UMKM berbasis digital di era post-pandemic. Metode pelak- sanaan pengabdian kepada masyarakat dilakukan dengan menjelaskan konsep kewirausahaan digi- tal serta memberikan pelatihan kewirausahaan digital kepada enam pemilik UMKM Kecamatan Wonokromo Kota Surabaya oleh tim dari Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Hasil kegiatan pengabdian kepada masyarakat ini mampu mentransformasi enam pemilik UMKM menjadi sangat inovatif dan terdorong menggunakan kiat dan panduan berwirusaha berbasis digital sehingga memiliki keterampilan transformasi digital di era post pandemic. Kesimpulan dari kegiatan pengabdian kepada masyarakat ini bahwa meskipun UMKM secara independen proaktif dalam mengadopsi solusi digital agar tetap kompetitif, kebijakan pemerintah sangat penting untuk membantu mereka memanfaatkan peluang, dan mengamankan masa depan mereka. Hal ini termasuk dukungan finansial untuk memungkinkan pelaku UMKM menyiapkan sistem kewirausahaan secara digital.
MENGGERAKKAN LITERASI LAPORAN KEUANGAN PADA UMKM KELURAHAN TAMBAK SARI KOTA SURABAYA : PROMOTING FINANCIAL STATEMENT LITERACY IN SMEs TAMBAK SARI URBAN VILLAGE SURABAYA CITY Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Shabrie, Wiwiek Srikandi
JAMAS : Jurnal Abdi Masyarakat Vol. 2 No. 1 (2024)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v2i1.92

Abstract

Tumbuhnya UMKM dapat menambah penciptaan lapangan pekerjaan, pengurangan pengangguran dan dapat membantu dalam hal pemberantasan kemiskinan masyarakat. Namun saat ini masih banyak UMKM terutama di Kelurahan Tambaksari Kota Surabaya masih terkendala pada hal pengelolan keuangan padahal potensi untuk berkembang sangat besar. Kendala tersebut sebenarnya bisa diantisipasi dengan adanya merubah UMKM menjadi bankable dimana UMKM harus menyediakan laporan keuangan. Proses penyusunan laporan keuangan inilah yang belum dipahami oleh pelaku UMKM hal tersebut disebabkan karena kurangnya pemahaman akan pentingnya melakukan pembukuan untuk menghasilkan laporan keuangan. Oleh karena itu tim pengabdian kepada masyarakat STIESIA Surabaya melakukan kegiatan memberikan sosialisasi penyusunan laporan keuangan berbasis SAK EMKM kepada UMKM di Kelurahan Tambaksari Kota Surabaya. Hasil dari kegiataf n ini mendapat tanggapan yang positif bahwa kegiatan ini bermanfaat untuk ketertiban administrasi untuk menghasilkan laporan keuangan dari pelaku UMKM.
KUR DAN QRIS SEBAGAI PENINGKATAN KINERJA UMKM KELURAHAN TAMBAKSARI KOTA SURABAYA : KUR and QRIS for SMEs Performance Improvement in Tambaksari Village Surabaya City Rahmawati*, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Shabrie, Wiwiek Srikandi; Suhermin; Budiyanto
JAMAS : Jurnal Abdi Masyarakat Vol. 2 No. 3 (2024)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v2i3.151

Abstract

Tumbuhnya jumlah UMKM dipercaya mampu menciptakan lapangan pekerjaan, pengurangan pengangguran dan dapat membantu dalam hal pemberantasan kemiskinan masyarakat. Namun saat ini masih banyak UMKM terutama di Kelurahan Tambaksari Kota Surabaya masih terkendala pada hal keterbatasan dana untuk memproduksi produk jadi mereka secara masal, padahal potensi untuk berkembang sangat besar. Kendala lainnya adalah bagaimana menarik calon konsumen dengan melakukan digitaliasi pada setiap aktivitas UMKM. Kendala keterbasan dana tersebut sebenarnya bisa diantisipasi dengan adanya program pemerintah yaitu berupa KUR atau pinjaman lunak dari perbankan atau lembaga keuangan sebagai bentuk dukungan pemerintah dalam mengembangkan UMKM. Sedangkan dalam beberapa waktu terakhir, perkembangan teknologi digital terjadi sangat pesat termasuk dalam sistem pembayaran. Masyarakat sebagai konsumen mulai terbiasa menggunakan pembayaran digital. Para pelaku usaha dengan ini dituntut untuk mampu memfasilitasi proses transaksi tersebut. Namun, tidak semua pelaku usaha dapat secara cepat mengikuti trend penggunaan pembayaran digital. UMKM yang menjadi tulang punggung perekonomian tidak jarang memiliki kendala dan keterbatasan dalam mengadopsi suatu teknologi karena kurangnya pengetahuan dan sumber daya. Sosialisasi pada pemanfaatan KUR dan QRIS dilaksanakan pada tanggal 29 Juni 2024. Hasil dari kegiatan ini mendapat tanggapan yang positif bahwa kegiatan ini bermanfaat untuk UMKM bahwa KUR dan QRIS mampu membantu UMKM dalam meningkatkan kinerja operasional UMKM.
THE EFFECT OF COMPENSATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE Azzahra Thahir, Bayna; Lestariningsih, Marsudi
JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)
Publisher : Universitas Islam Lamongan

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

Abstract

This research aims to find out and analyze the effect of compensation and work discipline on employees' performance, with work motivation as the intervening variable at CV Concept Global Media. The independent variables were compensation and work discipline, while the dependent variable was employees' performance and work motivation as the intervening variable. The population was employees at CV Concept Global Media consisting of 45 people. Furthermore, the data collection technique used saturated sampling. The data analysis technique used Partial Least Square SmartPLS 3.0. The results concluded that compensation and work discipline had a positive and significant effect on employees' performance. Additionally, compensation had a positive and significant effect on work motivation. Work discipline has a positive and significant effect on employees' performance. In addition, work motivation may not mediate the effect of compensation on employees' performance. Likewise, work motivation may not mediate the effect of work discipline on employees' performance.
Pelatihan Etika Bisnis dalam Meningkatkan Pemahaman pada para Pelaku UMKM Mustika, Hindah; Hadi Santoso, Bambang; Arini, Dian; Lestariningsih, Marsudi
Jurnal Pengabdian kepada Masyarakat Khaira Ummah Vol. 2 No. 01 (2023): Khaira Ummah Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/khairaummah.02012023.2

Abstract

Entrepreneur is something that has an important role in improving the economy and especially the welfare of a person or group of people. The focus of someone's desire to become an entrepreneur is because of a motivation, both internal and external. This existing motivation has a role so that entrepreneurs can run the business according to expectations, this sustainability certainly needs to be supported not only in terms of soft skills but also hard skills that need to be provided. The purpose of this service is to provide training in increasing understanding regarding business ethics, so that activities or activities that are already running can be better due to understanding and practice in the form of following norms or rules related to business ethics. The implementation method used in this study: preparation or outreach, training and mentoring. The results of this study are that MSME actors can utilize and apply business ethics in improving business so that a goal can be achieved in the form of continuous prosperity and sustainability. Keywords: Entrepreneur, Entrepreneurship, business ethics
How To Maintain Employee Job Satisfaction Through Organizational Trust, LMX, And Negative Workplace Gossip Kuntardina, Ari; Adiputra, Eka; Rochmayanti, Dewi; Lestariningsih, Marsudi; Safii, Abdul Azis
Image : Jurnal Riset Manajemen Vol 13, No 1 (2025): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2025.002

Abstract

Employees with high job satisfaction will reduce the desire to leave the organization. Organizations try to retain high-potential employees by paying attention to variables that affect employee job satisfaction. Negative workplace gossip and LMX allegedly affect organizational trust and job satisfaction. Organizational trust may affect job satisfaction. Quantitative research with a total sample of 41 from educational institutions and electrical installation companies. Data analysis used Smart PLS. The results showed that negative workplace gossip had a negative and significant effect on organizational trust, LMX had a positive and significant effect on organizational trust. LMX has a positive and significant effect on Job satisfaction. However, negative workplace gossip and organizational trust have a negative and insignificant effect on job satisfaction. The results show that to retain potential employees, efforts are needed to increase employee job satisfaction. Companies can do this by paying attention to negative workplace gossip and improving LMX to increase organizational trust.
Peningkatan Taraf Hidup Melalui Produksi Pupuk di Pondok Pesantren Mahad Nurul Haromain Jawa Timur Lestariningsih, Marsudi; Oetomo, Hening Widi; Muhyi, Muhyi
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 2 No 1 (2019): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.822 KB) | DOI: 10.21632/perwira.2.1.51-60

Abstract

Pertumbuhan ekonomi Jawa Timur sekitar 3,4 % pertahun tidak mampu mengatasi persoalan pengangguran, karena jumlah angkatan kerja terus bertambah setiap tahun. Dampaknya terasa pada pondok pesantren yang berada di Jawa Timur, yang berakibat lulusannya sulit untuk mendapatkan pekerjaan, karena dari segi iptek dan keterampilannya belum memadai. Sekolah Tinggi Ekonomi Indonesia (STIESA), atas permintaan dari pihak pondok pesantren, membantu menyelesaikan masalah limbah peternakan dan sampah yang ada di lingkungan pondok pesantren dengan memanfaatkannya. Cara yang diusulkan dan dipraktikkan adalah mengolah limbah dan sampah tersebut menjadi produk pupuk dengan teknologi tepat guna.
The Effect of Service Quality and Delivery Accuracy on Customer Loyalty Through Customer Satisfaction (Case Study CV. Sarana Utama Cargo) Sarifah, Zaydatus; Lestariningsih, Marsudi; Satrio, Budhi
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

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

Abstract

This study aims to test and analyze the effect of service quality and delivery accuracy on customer loyalty through customer satisfaction as a case study on CV. Sarana Utama Cargo. The purpose in question is to test and analyze the effect of quality and accuracy of delivery on loyalty directly or indirectly through customer satisfaction.The methodology in this research is descriptive-quantitative using descriptive analysis and inferential statistics, namely, this research inferential statistical data analysis is measured using WarpPLS 5.0 software. The results of data analysis show that all indicators are said to be in this research model worthy of further processing until hypothesis testing. Based on the results of data analysis regarding direct and indirect effects, it shows that service quality and delivery accuracy have a significant effect on customer satisfaction, customer satisfaction has a significant effect on customer loyalty, and customer satisfaction has no mediating impact on service quality and customer loyalty while customer satisfaction has a mediating impact on delivery accuracy on customer loyalty. Customer satisfaction cannot mediate service quality on customer loyalty. This shows that the quality of services provided by the company is not a measure of customer satisfaction so it will have an impact on customer loyalty to the company's services. Delivery accuracy on customer loyalty is mediated by customer satisfaction. This shows the accuracy of shipping customer goods to their destination will make customers feel satisfied, so customers will be loyal to the services provided by CV. Sarana Utama Cargo. Service quality has a significant effect with a positive direction on customer loyalty. Customer satisfaction has a significant effect with a positive direction on customer loyalty. This shows that customers are satisfied with the services provided by the company, so that customers will be loyal to the company in this case CV. Sarana Utama Cargo. It is hoped that the results of this research can become a reference source for further research in discussing related problems. The population in this study are customers who are loyal to the company's CV. Sarana Utama Cargo used services more than one and so on. The sampling technique of this study was carried out by non-probability sampling method with purposive sampling technique with a total of 100 respondents.
The Influence of Perceived Ease of use and Perceived Usefulness on the Intention to Reuse the Pintar Pay Application of KSP Pintu Air In Maumere City, Mediated by Trust Botha, Yuslin Nursivin Dua; Khuzaini, Khuzaini; Lestariningsih, Marsudi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2908

Abstract

The development of digital technology encourages cooperatives to transform their services through application-based systems, enhancing efficiency and member satisfaction. KSP Pintu Air, one of the largest cooperatives in Indonesia, has developed the Pintar Pay application to facilitate digital financial transactions for its members. However, the number of users of this application is still not proportional to the total number of cooperative members. This research aims to analyse the influence of perceived ease of use and perceived usefulness on the intention to use the Pintar Pay application, as well as the mediating role of trust in this relationship. The research approach employs a quantitative method, utilising Partial Least Squares (PLS) analysis on primary data collected from 354 respondents who use applications in the city of Maumere. The results show that perceived ease of use and perceived usefulness have a significant positive effect on the intention to use. Trust is proven to mediate the relationship between perceived ease of use and perceived usefulness on the intention to use. These findings highlight the importance of enhancing user trust through robust data security and system reliability to foster the adoption of digital cooperative applications.
Unmasking Greed: Narcissism and 'Love of Money' Drive Financial Statement Fraud Lestariningsih, Marsudi
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p50-62

Abstract

Introduction/Main Objectives: Accountants with narcissistic traits tend to prioritize personal achievement, compared to adherence to ethical standards, and the love of money can also foster positive and negative behaviour. Background Problems:This study aims to test two types of accountant personality, namely narcissism and love of money, on financial report fraud with the control variable intellectual capital. Novelty: Combining two personality types, namely narcissism and love of money, in predicting financial statement fraud. Research Methods: The structural equation modeling-partial least square (SEM-PLS) analysis method was used to test the hypothesis of this study. The questionnaires were distributed to accountants who work as management accountants, public accountants, and public sector accountants and work in the city of Surabaya. Finding/Results:This study concludes that narcissism and love of money have a significant influence on financial statement fraud. In addition, love of money is proven to mediate the relationship between narcissism and financial statement fraud, making it clear that materialistic drives strengthen the negative impact of narcissistic traits. Although intellectual capital is thought to be able to control this relationship, the results of the study show that its influence is still weak in this context. Conclusion: Although intellectual capital reflects a person's abilities and knowledge, this is not enough to prevent bad intentions triggered by narcissistic traits and materialistic drives in committing financial statement fraud.
Co-Authors Abdul Azis Safii Arini, Dian Azzahra Thahir, Bayna Botha, Yuslin Nursivin Dua BUDIYANTO Budiyanto Budiyanto Eka Adiputra, Eka Hadi Santoso, Bambang Hening Widi Oetomo khuzaini, Khuzaini Kuntardina, Ari Lilis Ardini Muhyi, Muhyi Mustika, Hindah Rahmawati*, Mia Ika Rahmawati, Mia Ika Rochmayanti, Dewi Sarifah, Zaydatus Satrio, Budhi Shabrie, Wiwiek Srikandi SUHERMIN Suhermin, Suhermin