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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 Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen Jurnal Pengabdian Masyarakat Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat 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 Motivasi: Jurnal Manajemen dan Bisnis Fundamental and Applied Management Journal Altifani Journal: International Journal of Community Engagement
Maidiana Astuti Handayani
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang, Sumatera Selatan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing 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): 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.
Penguatan UMKM Terazi’ibon melalui Program LAMIKRO Keuangan Berbasis Lima Indikator Kinerja Utama Maidiana Astuti Handayani; Betri Betri; Amidi Amidi; Intan Cinta Aulia; Muhammad Padri Alfarizi; Mardiana Puspasari
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Maret 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i2.1079

Abstract

Program pengabdian kepada masyarakat ini dilaksanakan untuk memperkuat tata kelola UMKM Terazi’ibon Collection melalui pemanfaatan aplikasi LAMIKRO Keuangan berbasis lima indikator kinerja utama, yaitu tata kelola keuangan, manajemen produksi, pengelolaan persediaan, pemasaran digital, dan profesionalitas usaha. Kegiatan ini bertujuan meningkatkan kapasitas usaha melalui perbaikan pencatatan keuangan dan perhitungan harga pokok produksi (HPP), penyusunan standar operasional prosedur (SOP) produksi, penerapan kartu stok bahan baku, serta optimalisasi pemasaran digital. Metode pelaksanaan menggunakan pendekatan pemberdayaan partisipatif melalui pelatihan, praktik langsung, dan pendampingan berkelanjutan. Hasil kegiatan menunjukkan bahwa mitra mampu mengoperasikan aplikasi LAMIKRO Keuangan secara mandiri untuk pencatatan transaksi dan perhitungan HPP, serta menyusun laporan keuangan sederhana secara lebih sistematis. Penerapan SOP produksi dan kartu stok meningkatkan efisiensi proses produksi dan akurasi pengelolaan persediaan, sedangkan penguatan konten visual dan pengembangan website memperluas jangkauan promosi. Secara keseluruhan, program ini meningkatkan profesionalitas dan kesiapan UMKM dalam bersaing di pasar digital.
Pengabdian Kepada Masyarakat Pendampingan Dan Transformasi Umkm Zhofi Melalui Pendekatan Terpadu Pengembangan Usaha: Community Service Assistance and Transformation of Zhofi MSMEs Through an Integrated Business Development Approach betri betri sirajuddin; Maidiana Astuti Handayani; Ida Zuraidah; M. Amien Dwi Putra
Altifani Journal: International Journal of Community Engagement Vol. 5 No. 3 (2025): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v5i3.1413

Abstract

MSMEs in Indonesia play a strategic role in supporting economic growth and job creation, but they still face various structural challenges. This prevents many MSMEs from optimally transforming in the digital era. This programme aims to provide assistance and encourage the transformation of the Zhofi handmade bag MSME through an integrated business development approach, including production, marketing, capitalisation, technology enhancement, and financial management. The programme was conducted from September to December at the Zhofi MSME in Talang Kelapa, Alang-alang Lebar District, Palembang City. Challenges faced included production management, digital marketing, financial record keeping, and access to capital. Activities included needs identification, field observation, training, implementation, and evaluation. This programme successfully increased production efficiency, strengthened digital marketing strategies, improved financial records, and increased MSME readiness to utilise technology and access financing. Results show that the integrated approach significantly improved MSME performance and served as a business development model for other MSMEs facing similar challenges. This transformation reflects the importance of sustainable mentoring in increasing MSME competitiveness in the digital era.
DETERMINAN KEPUTUSAN PEMBELIAN MAS GLOW PADA MAHASISWA UNIVERSITAS MUHAMADDIYAH PALEMBANG Handayani, Maidiana Astuti; Asiati, Diah Isnaini; Aprilia, Venny
Jurnal Ekonomi Trend Vol 13 No 2 (2025)
Publisher : Fakultas Ekonomi Universitas Alkhairaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/trend.v13i2.658

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh produk, harga, promosi dan distribusi terhadap keputusan pembelian produk ms glow pada mahasiswa Universitas Muhamadiyah Palembang. Jenis penelitian yang digunakan yaitu asosiatif. Populasi dalam penelitian ini adalah semua mahasiswa yang pernah menggunakan Ms Glow di Universitas Muhammadiyah Palembang. Jumlah sampel yang dipergunakan adalah 100 orang dengan teknik purposive sampling. Data yang diperlukan dalam penelitian ini adalah data primer berupa jawaban responden. Metode pengumpulan data yang digunakan yaitu kuesioner. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa secara bersama-sama Produk, Harga, Promosi dan Distribusi berpengaruh signifikan terhadap Keputusan prmbrlian Ms Glow di Universitas Muhammadiyah Palembang. Sedangkan secara parsial Produk, Harga, Promosi dan Distribusi berpengaruh signifikan terhadap Keputusan pembelian Ms Glow di Universitas Muhammadiyah Palembang Hasil koefisien determinasi menunjukkan nilai Adjusted R square 70,7% hal ini dapat diartikan bahwa Keputusan pembelian dapat dijelaskan oleh variabel produk, harga, promosi dan distribusi dan sisanya sebesar 29,3% oleh variabel lain dalam penelitian ini.
How Inclusive Hospitality Organizational Culture (IHOC) Drives Employee Service Outcomes through Psychological Safety and Job Satisfaction in Five-Star Hotels in Yogyakarta Nazmah; Agus Setiono; Zuraida; Maidiana Astuti Handayani; Esty Pudyastuti
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.774

Abstract

This study examines the relationships between Inclusive Hospitality Organizational Culture (IHOC) and employee service outcomes in five-star hotels in Yogyakarta, with Psychological Safety and Job Satisfaction serving as parallel mediating mechanisms. Grounded in Social Exchange Theory, this study explores how inclusive cultural practices are associated with employee behavioral outcomes in highly competitive hospitality environments. Data were collected from 346 employees working in seven five-star hotels in Yogyakarta, and the proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that IHOC is positively associated with Psychological Safety and Job Satisfaction, which in turn are associated with higher levels of Employee Loyalty, Employee Engagement, and Service Quality. Furthermore, the findings revealed that IHOC influences employee outcomes through both direct and indirect pathways, supporting a partial mediation model. The mediation analysis demonstrates that Job Satisfaction serves as a stronger mediating mechanism, particularly in explaining Employee Engagement and Service Quality, while Psychological Safety contributes more strongly to Employee Loyalty and Service Quality. These findings highlight the important roles of psychological safety and job satisfaction in translating an inclusive organizational culture into positive employee service outcomes within five-star hotel settings.
Pengaruh Kepemimpinan Transformasional dan Kepemimpinan Pemberdayaan terhadap Kepuasan Kerja dan Kinerja Karyawan di Era Digital Maidiana Astuti Handayani; Zaleha Trihandayani; Eni Cahyani
MOTIVASI Vol. 11 No. 1 (2026): MOTIVASI: JURNAL MANAJEMEN DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/mti.v11i1.1402

Abstract

Purpose – This study aims to analyze the effect of transformational leadership and empowering leadership on job satisfaction and employee performance in organizations operating in the digital era. Design/methodology – This research uses a quantitative approach with an explanatory survey method to examine the empirical relationship among variables. The population consists of permanent employees working in service and education organizations that actively implement work digitalization. A total of 109 respondents were selected using purposive sampling based on tenure and direct involvement in the organization’s digital transformation process. Data were analyzed using quantitative techniques to test direct and indirect effects through job satisfaction as a mediating variable. Findings – The results show that both transformational leadership and empowering leadership have a positive and significant effect on job satisfaction and employee performance, directly and indirectly through job satisfaction. Leaders who inspire, serve as role models, and foster self-confidence among subordinates create a conducive work climate, enhancing motivation and productivity. The findings highlight that the combination of transformational and empowering leadership styles serves as an effective strategy to face modern leadership challenges, especially during digital transformation processes in Indonesian organizations.
Co-Authors Ade Candra Agus Setiono Aji, Aji Amidi Amidi Amien Dwi Putra, M. Anggarini, Defia Riski Aprilia, Venny Azminudin, Ulul Betri Betri Sirajuddin Betri, Betri Cici Amalia Diah Isnaini Asiati Dian Novita Djuniar, Lis Eko Nur Pratama Emi Suwarni Eni Cahyani Esty Pudyastuti Faris Afif, Muhammad Fitri Hafidz, Ridho Ida Zuraidah Intan Cinta Aulia Larasati Ahluwalia M. Amien Dwi Putra M. Orba Kurniawan Mardiana Puspasari Marini, Dewi Muhammad Padri Alfarizi Nazmah Rahayu, Yunie Saputra, Febrian Eko Stevani Ayu Andarista Tri Darma Rosmala Sari Yanti, Darma Yusnaini Yusnaini Yusra Fernando Zaleha Trihandayani Zuraida Zuraidah, Ida