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Pengenalan sistem pengendalian manajemen terhadap usaha jahit Azhari, Intan Putri; Yanti, Mahardini Syahputri; Azizah, Meiana Nur; Hadyputri, Ranie Widyaningsih; Anggraini, Retno; Oktaviani, Reza Yetri
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ruangcendekia.v2i2.573

Abstract

Dalam rangka meningkatkan perekonomian masyarakat serta peningkatan pada UMKM seperti usaha jahit rumahan, perlu adanya pengelolaan sistem pengendalian manajemen yang maksimal. Sistem Pengendalian Manajemen, strategi pemasaran dan kualitas merupakan faktor-faktor penentu omset. Salah satu usaha jahit rumahan yang ada di Kabupaten Kampar, Riau adalah Rumah Jahit 165 yang belum terlalu mengenal tentang system pengendalian manajemen. Dengan adanya kegiatan pengabdian kepada masyarakat ini, kami melakukan pengenalan terhadap sistem pengendalian manajemen dengan pemberian materi dan praktik kepada pelaku usaha rumah jahit 165. Selama kegiatan pengenalan sistem manajemen berlangsung, pemilik berserta staf/karyawan rumah jahit 165 antusias atas kegiatan pengabdian ini. Dan berdasarkan hasil kegiatan, tingkat pemahaman peserta terkait sistem pengendalian manajemen meningkat.
Pengaruh Moralitas, Kompensasi, Kompentensi dan Sistem Pengendalian Internal Terhadap Kecurangan Pengelolaan APBDes : (Studi di Kecamatan Lubuk Batu Jaya, Kabupaten Indragiri Hulu) Sidabutar, Monica Enjelina; Azhari, Intan Putri; Suriyanti, Linda Hetri
JUEB : Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v3i1.1033

Abstract

The rise of corruption cases in Indonesia should be immediately prevented to prevent fraud from the management of the APBDes so that the funds that have been distributed can be useful for building. Various factors cause the fraud, such as morality, compensation, competence and internal control system in the management of the APBDes.In this study will be tested the relationship of each variable with apbdes management fraud in Lubuk Batu Jaya district. This study uses quantitative research methods with primary data types. Techniques in collecting data using questionnaires that will be given to respondents totaling 63 taxpayers as a sample of 180 population. This study used purposive sampling technique .To test the researchers used multiple linear regression method. The results of this study showed that that morality(X1) showed that the count (-0.421) <ttable (2.001) and the significance level of 0.675 > 0.05, it can be concluded that the morality variable (X1) against cheating (Y) or the first hypothesis (H1) was rejected. compensation(X2) shows that the count (3.377) >ttable (2.001) and the significance level of 0.001 < 0.05, it can be concluded that the compensation variable (X2) against fraud (Y) or the second hypothesis (H2) is accepted. competence(X3) shows that the count (0.057) < ttable (2.001) and the significance level of 0.955 > 0.05, it can be concluded that the competence variable (X3) against fraud (Y) or the third hypothesis (H3) rejected. Internal control(X4) shows that the count (-0.670) <ttable (2.001) and the significance level of 0.505 > 0.05, it can be concluded that the variable of Internal Control (X4) against fraud (Y) or the fourth hypothesis (H4) is rejected.0,060>0,05.
Social Entrepreneurship Orientation, Organizational Commitment, and Ambidextrous Leadership: Enhancing Village-Owned Enterprises Performance Azhari, Intan Putri; Nofirda, Fitri Ayu; Junita, Dewi
Jurnal Aplikasi Manajemen Vol. 23 No. 3 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Studies on performance-improving techniques are called for as Village-Owned Enterprises (BUMDesa) in Indonesia demonstrate poor performance; 1,094 of 1,601 BUMDesa in Riau Province function at basic levels, and only 195 attain advanced classification. This study presents an integrated mediation-moderation model examining how social entrepreneurship strategy affects BUMDesa performance through organizational commitment mediation, moderated by ambidextrous leadership. Data were obtained from BUMDesa directors and were analyzed using quantitative SEM-PLS analysis. Results reveal that although organizational commitment has a favorable influence and serves as a partial mediator, the social entrepreneurship method also has a clear influence on organizational commitment and performance. But ambidextrous leadership shows no meaningful moderating effect. This paper presents the first empirical investigation of an integrated mediation-moderation model in Indonesian village companies, therefore extending the Resource-Based View theory to rural environments.   Results guide policymakers' decisions on capacity-building programs for sustainable rural economic development through social entrepreneurship development, thereby providing strategic frameworks for strengthening organizational commitment.