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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat MBIA TECHNOBIZ : International Journal of Business Jurnal Pengabdian Masyarakat Indonesia Journal Strategy of Management and Accounting Through Research and Technology (SMART) Journals of Economics and Business Journal of Management Studies and Development SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Accounting Analysis Journal Journal of Organizational and Human Resource Development Strategies
Handayani, Maidiana Astuti
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Teknokrat Indonesia, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENYULUHAN, PELATIHAN DAN PENDAMPINGAN UMKM DI ENAMDUA COFFEE TENTANG MANAJEMEN KEUANGAN, LAPORAN KEUANGAN DAN PENGISIAN SPT Astuti Handayani, Maidiana; Betri, Betri; Faris Afif, Muhammad
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.203-308

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan keterampilan manajemen keuangan di kalangan UMKM, khususnya di Enamdua Coffee di Palembang, dengan fokus pada penyusunan laporan keuangan dan pengisian SPT Tahunan. Kegiatan ini meliputi serangkaian penyuluhan, pelatihan praktis, dan pendampingan yang berkelanjutan, yang mencakup teknik pencatatan keuangan, pembuatan laporan keuangan, serta prosedur pengisian SPT. Para peserta, termasuk pemilik dan karyawan kafe, mendapatkan pelatihan dasar dalam memisahkan keuangan pribadi dan usaha, menyusun laporan laba rugi, neraca, serta arus kas, dan cara mengisi formulir SPT. Hasilnya menunjukkan adanya peningkatan pengetahuan manajemen keuangan peserta, yang mendukung pengambilan keputusan yang lebih baik dan kepatuhan terhadap kewajiban perpajakan, sehingga berkontribusi pada keberlanjutan usaha.
PENGABDIAN KEPADA MASYARAKAT PENDAMPINGAN DAN PENYULUHAN 5P UNTUK MENINGKATKAN PERFORMA UMKM TASHANDMADE ZHOFI Betri, Betri; Astuti Handayani, Maidiana; Zuraidah, Ida; Amien Dwi Putra, M.
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 4 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i4.1690-1699

Abstract

Pengabdian kepada masyarakat ini ditujukan pada UMKM Tashandmade Zhofi berlokasi di Perumda Jalan Lontar Blok H.1 No.6 RT.55 RW.15 Kelurahan Talang Kelapa Kecamatan Alang-alang Lebar Palembang Sumatera Selatan. Kegiatan ini melibatkan mitra yang merupakan masyarakat produktif secara Mikro yang memiliki permasalahan di beberapa kpi, dari teknik pemasaran, pengendalian produksi, pemanfaatan teknologi, permodalan, hingga menyusun anggaran keuangan.  Berdasarkan permasalahan-permasalahan yang ada, maka akan dilaksanakan peningkatan di area-area tersebut, yang dilanjutkan dengan monitoring sehingga dampak dapat berkelanjutan. Diharapkan setelah kegiatan pengabdian kepada masyarakat ini, mitra memiliki pengetahuan di area permodalam, pemasaran, produksi, tenik digital, dan pencatatan keuangan sehingga meningkatkan performa mitra. Setelah mengetahui ilmu tersebut mitra dapat mengambil keputusan yang baik dalam mengembangkan usahanya.
Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator Betri; Hafidz, Ridho; Handayani, Maidiana Astuti; Zuraidah, Ida; Djuniar, Lis
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.16718

Abstract

Purpose : With task-specific knowledge taken into account as a moderating factor, this study attempts to investigate the impact of big data, computer-asisted audit techniques (CAATs), and auditor religiosity on fraud detection. The growing need for insight into the behavioral and technological components that support efficient fraud detection in audit procedures served as the basis for the study. Method : Using an associative quantitative approach, the study was carried out at the State Development Audit Agency’s Representative Offices in Sumatra. A straightforward random sample method was used to gather data, and 220 questionnaires were filled out. Structural Equation Modeling (SEM) was used in the investigation to determine the correlations between the variables. Findings : According to the t-test results, auditor religiosity significantly improves fraud detection. Big data and CAATs, however, did not demonstrate a statistically significant impact. Moreover, task-specific information serves as a predictive modifiers rather than a moderating variable as first proposed. With a termination value of 0.974, the model had a very small effect size. Novelty : The study is innovative since it examines behavioral, technical, and cognitive aspects of the auditing profession in a comprehensive manner. Additionally, it offers fresh perspective by reframing task-specific knowledge as a predicting component rather than a moderating variable, with important ramifications for enhancing fraud detection techniques.
Occupational Safety and Health, Performance Appraisal, and Organizational Culture: A Model for Preventing Workplace Accidents and Improving Human Resource Productivity Handayani, Maidiana Astuti; Puspasari, Mardiana
Journal of Management Studies and Development Vol. 4 No. 03 (2025): Forthcoming Issue - Journal of Management Studies and Development
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/jmsd.v4i03.1772

Abstract

This study aims to analyze the influence of the work safety management audit program, occupational health, and performance appraisal on human resource productivity with organizational culture as a moderating variable. The research was conducted at four manufacturing companies in Palembang City using a quantitative associative approach. Primary data were collected through questionnaires distributed to 52 respondents, composed of Human Resource (HR) managers and staff, Human Resource Development (HRD), Occupational Safety and Health (OSH) managers and staff, internal auditors, and supervisors. Data were analyzed using multiple regression, t-test, F-test, moderation regression analysis (MRA), and coefficient of determination test. The results of the F-test indicate that the work safety management audit program, occupational health, and performance appraisal simultaneously affect human resource productivity. The t-test results show that the work safety management audit program and occupational health do not have a significant effect, while performance appraisal has a significant effect on human resource productivity. The MRA results reveal that organizational culture functions as a pure moderator of the relationship between the work safety management audit program and human resource productivity, as a quasi-moderator in the relationship between occupational health and productivity, and as a pure moderator in the relationship between performance appraisal and productivity. The R² test results show that human resource productivity is explained by 83% of the variables studied, while the remaining 17% is influenced by other factors outside this research. The findings highlight the importance of strengthening organizational culture to enhance the effectiveness of safety, health, and performance appraisal programs in improving productivity.
Co-Authors Ade Candra Aji, Aji Amien Dwi Putra, M. Anggarini, Defia Riski Asiati, Diah Isnaini Azminudin, Ulul Betri Betri, Betri Cici Amalia Dian Novita Djuniar, Lis Eko Nur Pratama Emi Suwarni Faris Afif, Muhammad Fitri Hafidz, Ridho Larasati Ahluwalia M. Orba Kurniawan Mardiana Puspasari Marini, Dewi Rahayu, Yunie Saputra, Febrian Eko Stevani Ayu Andarista Tri Darma Rosmala Sari Yanti, Darma Yusnaini Yusnaini Yusra Fernando Zuraidah, Ida