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All Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Akuntansi Kesatuan Reswara: Jurnal Pengabdian Kepada Masyarakat JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Mandiri: Jurnal Akuntansi dan Keuangan Mount Hope Global Economic Journal Jurnal Pengabdian Bukit Pengharapan
Nilasari, Ayunda Putri
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Implementasi Sosial Media Dan Festival Agro Wisata Untuk Meningkatkan Penjualan Durian Dan Olahan Ketela Candimulyo Magelang Menggunakan Strategi Marketing 10P Rokhaniyah, Siti; Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji; Fahadha, Rizqa Ula; Tyasningwuri, Elisabeth Meidiana; Mukaromah, Fili
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 14 No. 2 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i2.470

Abstract

This study aims to measure the effectiveness of implementing social media to increase sales of durian and processed cassava in Candimulyo District, Magelang Regency using the 10P marketing strategy. This is a field research, with primary data from interviews and distributing questionnaires. The sample consisted of 40 sellers of durian and processed cassava. Data analysis was carried out by validity and reliability test, t-test, N-gain formula, multiple regression analysis, and analysis of qualitative data to strengthen the results of quantitative analysis. The results of the data analysis show: 1) there is a difference in the nominal income in the conditions before and after the implementation of the 10P marketing strategy 2) the implementation of the 10P marketing strategy to increase income is quite effective (moderate effectiveness category) 3) of the 10 elements of the 10P marketing mix, 8 of them has a positive effect on increasing income (product, promotion, professional, people, public, power, pressure, and performance), while price and place, statistically, have no effect on income 4) agro-tourism festivals are quite effective as media promotions and efforts to increase durian sales 5) social media is the most popular means of promotion, because of its convenience and affordability.
LITERATURE REVIEW OF FACTORS AFFECTING TAX AVOIDANCE IN BANKING COMPANIES LISTED ON THE IDX Wulandari, Putri Ayu; Nilasari, Ayunda Putri
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 2 (2023): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i2.562

Abstract

Various studies have been conducted to look at factors that may or may not influence companies to practice tax avoidance. Several factors are discussed such as profitability, leverage and good corporate governance. This literature study aims to summarize, examine and discuss the factors that influence the occurrence of tax evasion in this case focused on banking companies listed on the IDX. This research was conducted using the literature review method in which this study used secondary data. The results of this literature study are expected to be a reference for further researchers to be able to develop research on tax avoidance.
ANALISIS EFEKTIVITAS RETRIBUSI DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MAGELANG TAHUN 2016-2019 Damayanti, Kintan Arvina; Nilasari, Ayunda Putri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.311

Abstract

The objective of this study to investigate and assess the efficacy of local taxes and punishments in boosting the Regional Original Income (PAD) in Magelang Regency. This descriptive study takes a quantitative approach to research, therefore it is a quantitative study. We make use of secondary data that includes information on plans/targets as well as actual local tax revenues, regional levies, and Regional Original Income (PAD). In addition to primary data, secondary data collected by BPPKAD Magelang Regency was used in this study. This is accomplished by measuring and analyzing the efficacy of local and regional taxes on Regional Original Income (PAD). Magelang Regency's local taxes, regional levies, and regional original income (PAD) are the primary focus of this analysis. This research shows that the regional tax share of regional original income (PAD) is, on average, 111.63 percent efficient, making regional taxes very efficient according to the criteria used to classify regional tax efficiency. The regional levy component on Regional Original Income (PAD) has an efficiency of, on average, 78.76% between 2016 and 2019, according to the classification of regional levy effectiveness criteria.
ANALISIS IMPLEMENTASI PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN Khasanah, Uswatun; Nilasari, Ayunda Putri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.381

Abstract

Financial Report is a form of accountability for state/regional financial management during a period. If the report provided is correct and in accordance with accounting principles, the report can be called qualified. This research was conducted with the aim of reviewing whether government accounting standards have an effect on the resulting financial reports. This research used the literature review method or is called a literature study. This method was carried out by researching, reviewing, describing, and also identifying existing research. The data used in this study was secondary data derived from national scientific articles sourced from Google Scholar. The results of this study indicate that government accounting standards have an effect on the resulting financial reports.
Pemberdayaan Masyarakat Dengan Pendekatan Ekowisata untuk Menanggulangi Kemiskinan Ekstrem di Kabupaten Magelang Jawa Tengah Wahyudi, Muhamad; Jendriadi, Jendriadi; Nilasari, Ayunda Putri; Aosiliana, Putri; Agita, Sherindea Putri
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 1 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i1.7812

Abstract

Kecamatan Windusari, Kabupaten Magelang, menghadapi masalah kemiskinan ekstrem akibat keterbatasan akses ekonomi dan lapangan kerja. Mayoritas penduduk bergantung pada pertanian tradisional yang rentan terhadap perubahan iklim dan fluktuasi harga pasar. Pengembangan ekowisata dipilih sebagai solusi untuk meningkatkan ekonomi lokal secara berkelanjutan dengan melibatkan masyarakat. Program ini bertujuan memberdayakan pemuda karang taruna dan pelaku usaha mikro melalui pelatihan manajerial, pemasaran digital, dan pengelolaan usaha berbasis ekowisata.Pengabdian dilakukan dengan pendekatan Outcome Mapping melibatkan 20 pemuda karang taruna dan 15 pelaku usaha mikro di Desa Candisari. Program ini terdiri dari sesi motivasi, pelatihan teknologi informasi, pembentukan kelompok usaha, dan pendampingan bisnis. Hasil evaluasi menunjukkan bahwa 90% peserta lebih termotivasi untuk berwirausaha setelah mengikuti sesi motivasi, serta 85% peserta merasa lebih percaya diri menggunakan teknologi informasi dalam usaha mereka. Dari sisi ekonomi, beberapa kelompok usaha berbasis digital mengalami peningkatan penjualan hingga 30% setelah promosi melalui media sosial, sementara kelompok usaha berbasis kerajinan tangan mampu meningkatkan kapasitas produksi dengan bantuan peralatan dari lembaga keuangan mikro. Selain itu, 75% kelompok usaha melaporkan peningkatan pendapatan setelah mendapatkan pendampingan bisnis. Tantangan seperti keterbatasan akses internet masih menjadi kendala, namun program ini berhasil meningkatkan keterampilan peserta dan diharapkan memberikan manfaat jangka panjang bagi masyarakat Windusari.
Manajemen Laba dalam Konteks Good Corporate Governance dan Pengungkapan CSR: Political Connection sebagai Pemoderasi Pratiwi, Rosyta; Prihastiwi, Diah Agustina; Nilasari, Ayunda Putri
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i1.629

Abstract

Penelitian ini menganalisis efek good corporate governance (diukur melalui jumlah komite audit) dan pengungkapan CSR terhadap manajemen laba, dengan political connection sebagai moderator, pada perusahaan pertambangan BEI periode 2018-2022. Menggunakan pendekatan kuantitatif dengan 75 sampel dari 15 perusahaan, data dianalisis melalui Moderated Regression Analysis (MRA) dengan Eviews 12. Temuan menunjukkan komite audit dan pengungkapan CSR tidak berpengaruh signifikan terhadap manajemen laba, dan political connection gagal memoderasi hubungan tersebut. Meskipun hasil tidak signifikan, penelitian ini memberikan kontribusi empiris dalam memahami dinamika corporate governance dan CSR di sektor pertambangan Indonesia, khususnya dalam konteks koneksi politik, serta implikasi praktis bagi investor. This study examines the effect of good corporate governance (proxied by audit committee size) and CSR disclosure on earnings management, with political connection as a moderator, in mining companies listed on the Indonesia Stock Exchange from 2018-2022. Using a quantitative approach with 75 samples from 15 companies, data were analyzed through Moderated Regression Analysis (MRA) using Eviews 12. Findings indicate that audit committee size and CSR disclosure have no significant effect on earnings management, and political connection fails to moderate this relationship. Although the results are not statistically significant, this study provides empirical contributions to understanding corporate governance and CSR dynamics in Indonesia's mining sector, particularly in the context of political connections, while offering practical implications for investors  
STRATEGI COACHING CLASS DALAM MENINGKATKAN KREATIVITAS DAN INOVASI PRODUK OLAHAN SUMBER DAYA LOKAL UMKM ENTERPRENEUR MUDA KOTA MAGELANG Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.473

Abstract

Vocational high school students and Untidar students are conditioned to have an independent spirit and are directed to be creative in teaching and learning activities, therefore it is expected that Vocational high school students and Untidar students can prepare themselves to face changes by maximizing cooking class training activities as an effort to be ready to face changes in the era of globalization and the digital era. With this activity, it is expected to help direct Vocational high school students and Untidar students as part of the millennial generation, in addition to increasing their insight to become a millennial generation that is in accordance with the ideals as the successors of the nation in the future to reduce unemployment, also helping them find the best solution for how to prepare themselves to become a millennial generation that can face increasingly competitive challenges in the era of globalization and the digital era to support the increase in the variety of processed and nutritional products based on local resources. In accordance with our expectations as one part of the educators and mentors of the younger generation; it feels like the tasks we have to do are not enough. There are still many tasks and responsibilities waiting in the future that are closely related to educating and creating the next generation of this nation who will be able to compete in the era of globalization and towards the creative, innovative and independent digital era 4.0 and 5.0.
ANALISIS PENERAPAN AKAD MURABAHAH PADA PEMBIAYAAN KREDIT USAHA RAKYAT (KUR) DI BANK SYARIAH INDONESIA KC PATI SUDIRMAN Istiyani, Riska; Nilasari, Ayunda Putri
Mount Hope Economic Global Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i2.708

Abstract

This study aims to determine how the implementation of the murabahah contract in KUR financing at BSI KC Pati Sudirman. This study uses a qualitative approach by conducting a comprehensive data analysis on a problem. The sources of this study are primary data and secondary data obtained from interviews, observations, and documentation. The results of the study that have been conducted indicate that the implementation of the murabahah contract in KUR financing at BSI KC Pati Sudirman is carried out with two contracts, namely the wakalah contract first, after carrying out the wakalah contract then carrying out the murabahah contract. This study shows that the implementation of KUR financing through the murabahah contract at Bank Syariah KC Pati Sudirman is in accordance with the DSN MUI Fatwa No. 04 / DSN-MUI / IV / 2000 concerning the Murabahah Contract, where the bank as a provider of funds then gives trust to customers to buy goods according to their wishes.
PELATIHAN PEMBUKUAN DAN E-COMMERCE PADA “PEKNIK” (PEMBUATAN KUE UNIK) DESA BALESARI DI ERA EKONOMI DIGITAL Astutik, Erni Puji; Nilasari, Ayunda Putri; Retnosari, Retnosari
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.14 KB) | DOI: 10.36600/.v6i1.133

Abstract

Desa Balesari terletak di Kecamatan Windusari Kabupaten Magelang merupakan desa binaan Universitas Tidar sejak tahun 2009. Di Desa Balesari beberapa pelaku UMKM yang usahanya menjadi mata pencariannya, seperti usaha kayu, pengrajin dan pembuat kue. Khusus pembuatan kue basah dan kering terdapat 2 pelaku UMKM yang masih sederhana dan perlu dikembangkan agar meningkatkan usaha serta labanya. Kesederhanaan pada pelaku UMKM kue basah dan kering tersebut meliputi pencacatan maupun pembukuan yang belum sesuai dengan standart akuntansi serta jenis usahanya, kue basah yang penyajian maupun topingnya masih belum ada kreatifitasnya untuk lebih menarik minat beli, serta pemasaran kue kering yang masih terbatas di desa Balesari. PEKNIK merupakan pelatihan bagi home industry aneka snack, kue basah dan kue kering yang terdapat di desa Balesari, Kecamatan Windusari, Kabupaten Magelang. Desa Balesari sendiri memiliki dua home industry yang bergerak dalam bidang tersebut. Kendala terbesar dalam bisnis ini adalah pemilik belum bisa melakukan pembukuan yang tepat untuk usahanya, kreasi toping yang masih sederhana, dan pemasaran produk kue kering yang masih sebatas desa Balesari. Pemilik menginginkan dapat memasarkan produk kue dalam jangkauan yang lebih luas sehingga dapat mengembangkan usaha yang dimilikinya. Pengabdian yang telah dilaksanakan membantu penyusunan pencatatan/pembukuan yang tepat, pelatihan aneka ragam toping yang kekinian dan unik serta pemasaran produk kue kering melalui e-commerce/ media sosial dengan prosedur pendaftaran ke beberapa startup diantaranya: buka lapak, tokopedia dan shopee. Keywords:pembukuan, kreasi toping, e-commerce
Pelatihan Manajemen Keuangan Berbasis Software Akuntansi Untuk BUMDES Dalam Mengelola Wisata Jalan Tol. Ratnasari, Emma Dwi; Arifah, Siti; Retnosari, Retnosari; Astutik, Erni Puji; Nilasari, Ayunda Putri; Rokhaniyah, Siti
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.6159

Abstract

Desa Wonolelo di Kecamatan Sawangan, Kabupaten Magelang, memiliki potensi wisata yang cukup menjanjikan melalui destinasi Jalan Tol Kahyangan. Namun, dalam pengelolaannya, BUMDes "Mekar Sembada Mulya" masih menghadapi berbagai kendala, terutama dalam pencatatan keuangan yang belum sistematis dan minimnya pemahaman tentang manajemen keuangan berbasis digital. Permasalahan ini menghambat optimalisasi pendapatan dan keberlanjutan pengelolaan kawasan wisata tersebut. Menanggapi hal tersebut, program pengabdian masyarakat ini dilaksanakan untuk meningkatkan literasi keuangan dan keterampilan manajemen keuangan digital bagi pengelola BUMDes. Program pengabdian masyarakat ini dirancang guna memperluas pemahaman masyarakat dalam literasi keuangan dan keterampilan manajemen keuangan di BUMDes "Mekar Sembada Mulya", khususnya dalam pengelolaan kawasan wisata Jalan Tol Kahyangan. Melalui program pelatihan berbasis perangkat lunak akuntansi, peserta dilatih untuk memahami dasar-dasar akuntansi dan penggunaan teknologi dalam pencatatan keuangan. Metode yang digunakan adalah pendekatan campuran, yang mencakup penilaian kuantitatif pra dan pasca pembinaan serta interviu kualitatif dengan partisipan dan pemangku kepentingan. Pelatihan ini menghasilkan peningkatan yang substansial dalam pemahaman akuntansi serta penggunaan perangkat lunak, serta umpan balik positif mengenai relevansi materi pelatihan. Meskipun demikian, tantangan dalam pengelolaan kegiatan pariwisata masih perlu diatasi. Rekomendasi untuk keberlanjutan praktik manajemen keuangan yang baik mencakup pelatihan tindak lanjut dan pengembangan modul yang lebih spesifik. Kegiatan ini berpotensi menjadi contoh bagi inisiatif sejenis di daerah lain, mendukung pengelolaan dana desa yang lebih efektif. Dengan demikian kegiatan ini diharapkan menjadi model yang dapat direplikasi di wilayah desa lain untuk mendukung tata kelola keuangan desa yang lebih transparan dan akuntabel.  
Co-Authors Agita, Sherindea Putri Aosiliana, Putri Astutik, Erni Puji Chaidir Iswanaji Damayanti, Kintan Arvina Diah Agustina Prihastiwi Emma Dwi Ratnasari Fahadha, Rizqa Ula Ikhwan , Khairul Istiyani, Riska Jendriadi, Jendriadi Maemunah Muhamad Wahyudi, Muhamad Mukaromah, Fili Pratiwi, Rosyta Putri Ayu Wulandari, Putri Ayu Retnosari Retnosari, Retnosari Siti Arifah Siti Rokhaniyah Tyasningwuri, Elisabeth Meidiana Wahyudi , Muhamad