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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal SOLMA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) SULUH: Jurnal Abdimas Jurnal Wacana Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian Harapan Ibu (JPHI) Jurnal Ekonomi Dan Bisnis Bisman (Bisnis dan Manajemen): The Journal of Business and Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Pena : Jurnal Ilmu Pengetahuan dan Teknologi DEDIKASI PKM Jurnal Litbang Kota Pekalongan Jurnal Akuntansi dan Keuangan PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Pengabdian Harapan Ibu (JPHI) JURNAL KARYA ILMIAH MULTIDISIPLIN JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Jurnal Akuntansi
Arum Ardianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Pekalongan, Pekalongan, Jawa Tengah
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR PENENTU KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAHAN (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PEKALONGAN) Adi, Moh. Risqi Kurnia; Ardiyani, Komala; Ardianingsih, Arum
JURNAL LITBANG KOTA PEKALONGAN Vol 10 (2016)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.555 KB)

Abstract

THE PERCEPTION OF AN INCREASE IN ACCOUNTABILITY AND TRANSPARENCY OF THE GOVERNMENT SECTOR, ESPECIALLY FOR EMPLOYEES SHOULD BE CARRIED OUT CONTINUOUSLY. THIS STUDY AIMS TO PROVIDE EMPIRICAL EVIDENCE THAT LAW ENFORCEMENT, THE EFFECTIVENESS OF INTERNAL CONTROL, INFORMATION ASYMMETRIES, COMPLIANCE COMPENSATION, PROCEDURAL JUSTICE, ORGANIZATIONAL ETHICAL CULTURE, ORGANIZATIONAL COMMITMENT EFFECT ON FRAUD. METHODS OF DATA COLLECTION IS DONE BY PURPOSIVE SAMPLING AND EARNED THIRTY-FIVE (35) RESPONDENTS. THE DATA USED ARE PRIMARY DATA. MECHANICAL ANALYSIS INCLUDES TESTING THE QUALITY OF THE DATA AND THE CLASSICAL ASSUMPTION TEST AND MULTIPLE LINEAR REGRESSION ANALYSIS WITH T TEST AND F TEST RESULTS SHOWED THAT ALL VARIABLES TESTED SIMULTANEOUSLY CAPABLE OF AFFECTING CHEATING. PARTIALLY, INFORMATION ASYMMETRY AND ORGANIZATIONAL COMMITMENT SIGNIFICANT EFFECT ON FRAUD (FRAUD). WHILE SIMULTANEOUSLY ENFORCEMENT, INTERNAL EFFECTIVENESS, APPROPRIATENESS OF COMPENSATION, PROCEDURAL FAIRNESS, AND ETHICAL INFLUENCE THE ORGANIZATION HAS NO SIGNIFICANT EFFECT AGAINST FRAUD (FRAUD).
Pemanfaatan toga dalam bentuk serbuk instan guna peningkatan imunitas pada masa pandemi di Poncol RT 03 RW 05 Pekalongan Timur Rusmalina, Siska; Ardianingsih, Arum; Khasanah, Kharismatul; Hadi, Nafis Danial; Meilisa, Selvia
Jurnal Pengabdian Harapan Ibu (JPHI) Vol 3 No 2 (2021): Jurnal Pengabdian Harapan Ibu (JPHI)
Publisher : Sekolah Tinggi Ilmu Kesehatan Harapan Ibu Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30644/jphi.v3i2.559

Abstract

Pemberdayaan Kesejahteraan Keluarga (PKK) RT.03 RW. 05 Dukuh Poncol Kelurahan Poncol Kecamatan Pekalongan Timur Kota Pekalongan merupakan mitra PkM yang diusulkan. Anggota mitra PkM ini terdiri dari ibu-ibu rumah tangga yang tidak produktif secara ekonomi. Namun berhasrat kuat menjadi kelompok ekonomi produktif dengan memanfaatkan pekarangan yang mereka miliki guna peningkatan kesehatan dan ekonomi keluarga. Pengusul dengan mitra PkM telah melakukan observasi melalui FGD, dan terumuskan permasalahan mitra. Progam Pengabdian kepada Masyarakat ini dilaksanakan di bulan Juni – September 2021, bertempat di RT.03 RW.05 Dukuh Poncol Pekalongan Timur. Sasaran kegiatan adalah Ibu-Ibu PKK RT.03 RW. 05 Dukuh Poncol Pekalongan Timur. Progam PkM ini secara garis besar Pengurusan Ijin Pelaksanaan Kegiatan PkM, Sosialisasi Kegiatan Kepada Mitra dan Pembentukan Koordinator, Penyuluhan Manfaat TOGA,Pemahaman apakah TOGA itu, Jenis-jenis tanaman TOGA, Penyuluhan manfaat TOGA untuk Kesehatan, Penyuluhan dan Pelatihan Pemanfaatan Hasil TOGA, dan Monitoring dan Evaluasi (monev) disetiap progam yang dilaksanakan. Kegiatan Pengabdian kepada Masyarakat ini sangat memberikan manfaat terutama bagi warga RT.03 RW. 05 Poncol Pekalongan Timur yakni meningkatnya pengetahuan warga terhadap Toga, cara memanfaatkan TOGA guna mengatasi masalah kesehatan, dan pengolahan TOGA menjadi produk bernilai ekonomi. Hal ini dapat dilihat dari nilai postes sasaran yang menunjukkan adanya peningkatan pengetahuan atau pemahaman sasaran mengenai TOGA.
Edukasi Pemasaran Online untuk Usaha Mikro Kecil(UMK) dan Masyarakat Desa Arum Ardianingsih; Hidayatul Affifah
SULUH: Jurnal Abdimas Vol 3 No 1 (2021): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i1.1566

Abstract

Micro and small businesses(MSEs) are seen as the businesses that can survive the most economic conditions. Online marketing is needed to increase sales product homemade village community, especially micro and small businesses(MSEs). This service activity aims to educate and provide understanding of online marketing to village community and micro and small business (MSE) entrepreneurs. The dedication method is done through counseling and game fun so that it attracts the audience enthusiastically to the activity until it is finished. The results of the activity showed that the general community of karangtengah village and micro and small businesses (MSEs) in karangtengah village have additional knowledge about online marketing, choosing online marketing channels that are well targeted, and the skills to operate social media as a means of marketing their products online.
The Analysis of the Effect of Independence, Due Professional Care and Auditor Ethics on The Quality of Audit Results Arum Ardianingsih; Amalia Ilmiani; Khaerul Umam
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1365

Abstract

Examination of financial statements is a gradual process of activities that begin from planning, carrying out fieldwork audits and reporting quality of audit results. This study examines the dimensions of audit quality from the point of view of independence, due professional care and ethics of auditors on the quality of internal auditors of local governments in the ex Pekalongan residency. The analysis technique uses data quality test, classic assumption test and multiple linear regression analysis. Sampling technique with purposive sampling. Based on the analysis test, it was found that the independence, due professional care and ethics of auditors had a significant positive effect on the quality of audit results from internal auditors of the local government in the ex Pekalongan residency.
ANALISIS FAKTOR-FAKTOR PENENTU KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAHAN (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PEKALONGAN) Moh. Risqi Kurnia Adi; Komala Ardiyani; Arum Ardianingsih
JURNAL LITBANG KOTA PEKALONGAN Vol. 10 (2016)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v10i0.39

Abstract

THE PERCEPTION OF AN INCREASE IN ACCOUNTABILITY AND TRANSPARENCY OF THE GOVERNMENT SECTOR, ESPECIALLY FOR EMPLOYEES SHOULD BE CARRIED OUT CONTINUOUSLY. THIS STUDY AIMS TO PROVIDE EMPIRICAL EVIDENCE THAT LAW ENFORCEMENT, THE EFFECTIVENESS OF INTERNAL CONTROL, INFORMATION ASYMMETRIES, COMPLIANCE COMPENSATION, PROCEDURAL JUSTICE, ORGANIZATIONAL ETHICAL CULTURE, ORGANIZATIONAL COMMITMENT EFFECT ON FRAUD. METHODS OF DATA COLLECTION IS DONE BY PURPOSIVE SAMPLING AND EARNED THIRTY-FIVE (35) RESPONDENTS. THE DATA USED ARE PRIMARY DATA. MECHANICAL ANALYSIS INCLUDES TESTING THE QUALITY OF THE DATA AND THE CLASSICAL ASSUMPTION TEST AND MULTIPLE LINEAR REGRESSION ANALYSIS WITH T TEST AND F TEST RESULTS SHOWED THAT ALL VARIABLES TESTED SIMULTANEOUSLY CAPABLE OF AFFECTING CHEATING. PARTIALLY, INFORMATION ASYMMETRY AND ORGANIZATIONAL COMMITMENT SIGNIFICANT EFFECT ON FRAUD (FRAUD). WHILE SIMULTANEOUSLY ENFORCEMENT, INTERNAL EFFECTIVENESS, APPROPRIATENESS OF COMPENSATION, PROCEDURAL FAIRNESS, AND ETHICAL INFLUENCE THE ORGANIZATION HAS NO SIGNIFICANT EFFECT AGAINST FRAUD (FRAUD).
Analisis Kepesertaan Jaminan Sosial Ketenagakerjaan pada Pekerja Sektor Informal Di Kota Pekalongan Arum Ardianingsih; Juandy Seiver Langelo; Pandu Wicaksono
JURNAL LITBANG KOTA PEKALONGAN Vol. 19 No. 2 (2021)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v21i1.158

Abstract

Pekalongan is located on the nort-central coast and has a workforce of 95.581. the productive age population is generally the labor force that requires employment. Pekalongan, which is famous as a batik city, has 21.979 micro, small and medium enterprises(MSMEs). This is enough to help the population of productive age to be absorbed in the informal sector. Workers in both the formal and non-formal sectors get a salary or wages or income and social security benefits. This study aims to see the level of participation of informal workers in Pekalongan. This research is a qualitative research with triangulation analysis technique. Research data is presented descriptively. Researchers found that employment social security participation by informal sector workers in Pekalongan was still low due to the lack of socialization provided, ignorance of the procedures for registering BPJS membership and the perceived high cost of social security contributions by most informal workers. Keywords: Employment social assurance, informal workers, Pekalongan
PENGARUH KOMITE AUDIT, LAMA PERIKATAN AUDIT DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT Arum Ardianingsih
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 26, No 2 (2014): Pena Maret 2014
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v26i2.111

Abstract

Financial scandals occurred not only in America but also in Indonesia . The impact of the scandal was carried  out  order  conditions  and  regulatory  reform  business  practices  .  Sarbanes  Oxley  Act  (  SOX  ) make  improvements  and  tightening  the  audit  and  its  supporting  components.  Efforts  to  improve  the quality of the audits performed by requiring a minimum level per year, limiting the engagement period ( tenure ) auditors and their clients , as well as establish an audit committee ( Baridwan and Hariani , 2010  ).  This  study  aims  to  provide  empirical  evidence  of  the  influence  of  the  audit  committee  ,  the audit  engagement  and  long  stress  audit  capacity  to  audit  quality.  The  research  method  used  logistic regression  with sampling techniques using purposive sampling. Data  using banking companies listed on the Stock Exchange 2008-2012 period . The results showed that the audit committee ( X1 ) had no significant  effect  on  audit  quality  (  Y  )  with  a  significance  level  that  is  equal  to  0,999,  the  audit engagement length ( X2 ) had no significant effect on audit quality ( Y ) with a significance level that is equal to 0.913 , Audit stress capacity ( X3 ) had no significant effect on audit quality ( Y ) with a significance level that is equal to 0.913.  Keywords :  quality of the audit, the audit committee, the audit and the audit engagement old stress capacity.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Arum Ardianingsih; Komala Ardiyani
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 19, No 2 (2010): Pena September 2010
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v19i2.368

Abstract

Penelitian  ini  menguji  pengaruh  struktur  kepemilikan  terhadap  kinerja  perusahaan  yang didasarkan  pada  teori  agency.  Struktur  kepemilikan  yang  diuji  adalah  kepemilikan  instutional  dan kepemilikan manajerial. penelitian ini juga menggunakan variabel kontrol yaitu return on asset (ROA), Deviden  payout  dan  umur  perusahaan.  Pengujian  terhadap  hipotesis  dilakukan  dengan  menggunakan regresi  berganda  dan  asumsi  klasik.  Hasil  pengujian  menunjukkan  bahwa  hanya  kepemilikan manajerial dan return on asset (ROA) yang berpengaruh signifikan terhadap kinerja perusahaan.  Keywords:  institutional  ownership,  managerial  ownership,  agency  theory,  performance  of organization.
FAKTOR-FAKTOR YANG BERPENGARUH PADA KEUNGGULAN KOMPETITIF UKM BATIK Arum Ardianingsih; Amalia Ilmiani; Wenty Ayu Sunardjo
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 31, No 2 (2017): PENA SEPTEMBER 2017
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v31i2.660

Abstract

SMEs are the crushers of the people's economy and many grow rapidly in the city of Pekalongan especially SMEs batik. In recently, there has been a decrease of batik sales turnover which is faced by small scale batik entrepreneurs (SMEs) in Pekalongan City. Some of the causal factors include batik products they can not compete with batik textile products that flood domestic markets. This study aims to formulate efforts to increase the competitive advantage of SMEs batik through strategy implementation of SAK ETAP for the preparation of financial statements and e- commerce for online marketing of batik products. Data collection was done by direct observation and structured interview (guided interview) and questionnaires distribution to obtain complete primary data,  while  secondary data  was  collected by documentation technique  from  various relevant sources. Data analysis was done by validity test, reliability, classical assumption test, descriptive analysis and multiple linear regression. The results show that SAK ETAP and Online Marketing have a positive influence on competitive advantage of SMEs Batik.
Analisis SWOT Sebagai Pengembangan UMKM Berbasis Ekonomi Kreatif Destinasi Pariwisata Batik Kota Pekalongan Wenti Ayu Sunarjo; Amalia Ilmiani; Arum Ardianingsih
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 33, No 2 (2019): PENA SEPTEMBER 2019
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v33i2.900

Abstract

Creative economy that is very synonymous with creative industry activities, at the moment is considered capable of making a very significant contribution to the regional economy. Creative economy is essentially focused on industries that create goods and services that rely on expertise, talent and creativity as sustainable intellectual property. Micro, Small and Medium Enterprises (MSME’s) are one of the business sectors that can develop and be consistent in the national economy. MSME’s have always been a good place for the creation of productive employment.The purpose of this research was to formulate a SWOT analysis (Strengths, Weakness, Opportunities, Threats) on the development of creative economy as a step in developing creative economy-based Micro Small and Medium Enterprises (MSMEs) in Pekalongan City through applicable development strategies, while the objectives of the research These are MSMEs that are spread in Pekalongan City which have a carrying capacity for Pekalongan City batik tourism.The level of technological readiness in this research is at the basic research stage with its output target is to obtain data from observations and interviews with informants through questionnaires related to efforts made by creative economy-based MSMEs to drive batik tourism destinations in Pekalongan which become the leading sectors of Pekalongan City. Data analysis using descriptive analysis techniques with SWOT analysis (Strengths, Weakness, Opportunities, Threats) to create a strategy for the development of creative economy-based MSMEs as a driver of tourism destinations in Pekalongan City.
Co-Authors Adi, Moh. Risqi Kurnia Akhmad Samsul Ulum Aliffianti Safiria Ayu Ditta Aliffianti Safiria Ayu Ditta Amalia M.Si SE. Ilmiani Aminatuzzuhro Andi Kushermanto andrew shandy utama, andrew shandy Arbina Satria Afiatan Awaliyah, Risalatul Benny Diah Madusari Beny Diah Madusari Dharmawati, Tuti Dian Priatiningsih Djaini, Aditya Dwi Edi Wibowo Feby Meliana Hadi, Nafis Danial Hidayatul Affifah Hidayatul Affifah Juandy Seiver Langelo Juandy Seiver Langelo Khaerul Umam Kharismatul Khasanah Komala Ardiyani Langelo, Juandy Seiver M. Trihudiyatmanto Mardayanti, Mella Mayndarto, Eko Cahyo Meilisa, Selvia Mella Mardayanti Moh. Risqi Kurnia Adi Mohammad Bahrus Syakirin Mohammad Sigit Taruna Mutimatun Ni’ami Nafis Danial Hadi Nurul Huda Pandu Wicaksono Payamta Payamta Rika Adriyana Riski Sulistiyaningsih Riski Sulistiyaningsih Rollis Ayu Ditasari Sarah Rum Handayani Pinta Selvia Meilisa Sholehah, Hikma Markatus Siska Rusmalina Siti Nurhayati Siti Nurlaela Siti Yunitarini Sulistiyaningsih, Riski Susanto, Evelin Vincent Tamam, Ibnu Tri Yusufi Mardiana Vicky Herviana Wahyu Widarjo Wenti Ayu Sunarjo Wenty Ayu Sunardjo