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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Pengabdian Masyarakat Indonesia AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Kajian Akuntansi
Iswajuni, Iswajuni
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Sosialisasi dan pelatihan inovasi produk berbahan dasar jahe dan sereh sebagai aset ekonomi desa Pulungdowo Wiwied Ekasari; Suciati Suciati; Iswajuni Iswajuni; Devanus Lahardo; Ega Widya Prayogo; Afrida Yunda Nirmala; Fakhrina Fauzul Minnah; Viola Puspa Imelda; Dihan Isro Idayati; Lailatul Pratama Putri; Nindya Tresiana Putri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.22208

Abstract

AbstrakDesa Pulungdowo yang terletak di Kecamatan Tumpang, Kabupaten Malang, Jawa Timur memiliki sumber daya alam melimpah yakni jahe dan sereh, yang berpotensi dijadikan produk olahan inovatif dan dapat menjadi komoditas unggulan di Desa Pulungdowo, namun sampai saat ini pemanfaatannya belum maksimal karena kurangnya pengetahuan masyarakat dalam pengolahan serta pemasaran produknya di pasaran. Fokus utama program pengabdian adalah memberikan penyuluhan serta pelatihan baik secara teori ataupun aplikasi dalam pengembangan produk olahan berbasis jahe dan sereh, serta pemanfaatan teknologi guna memasarkan produk secara luas serta bernilai jual. Tujuan khusus yang diharapkan tercapai lewat program pengabdian masyarakat ini adalah produk olahan berbasis jahe dan sereh sebagai industri kreatif yang dapat meningkatkan perekonomian Desa Pulungdowo. Adapun materi penyuluhan diberikan dengan metode ceramah mengenai pemanfaatan tanaman jahe, sereh, dan tanaman sekitar untuk kesehatan serta pembuatan produk olahannya; dan teknik pemasaran produk yang baik. Dilanjutkan dengan pelatihan pembuatan produk yakni sirup JARECANG, permen agar JARECANG, dan stik daun kelor melalui pendampingan fasilitator. Berdasarkan hasil pre-test dan post-test yang dianalisis secara kuantitatif diperoleh nilai rata-rata sebesar 57,67 dan 72,67; yang menunjukkan adanya peningkatan pengetahuan mitra terhadap materi penyuluhan yang diberikan. Kata kunci: desa pulungdowo; jahe; sereh; kelor. AbstractPulungdowo Village, which is located in Tumpang District, Malang Regency, East Java, had abundant natural resources such as ginger and lemongrass, which had the potential to be developed into innovative processed products and become superior commodities in Pulungdowo Village. However, their utilization was not yet optimal due to the lack of knowledge among the community in processing and marketing of the products in the market. The main focus of the community service program was to provide education and training, both in theory and application, in the development of ginger and lemongrass-based processed products, as well as the use of technology to market the products widely and of high value. The specific goal that was expected to be achieved through this community service program was the development of ginger and lemongrass-based processed products as a creative industry that could improve the economy of Pulungdowo Village. The education materials were provided through lectures on the use of ginger, lemongrass, and other plants for health and the making of processed products, as well as techniques for marketing the products effectively. This was followed by training on the making of JARECANG syrup, JARECANG agar candy, and moringa leaf sticks through facilitator guidance. Based on the results of pre-tests and post-tests analyzed, an average score of 57.67 and 72.67 was obtained, respectively, indicating an increase in participants’ knowledge. Keywords: pulungdowo village; ginger; lemongrass; moringa.
Key Audit Matters: Atribut Kantor Akuntan Publik, Keterbacaan, dan Reaksi Investor Kurniawansyah, Deddy; Iswajuni, Iswajuni; Iftitah, Nawa
Studi Akuntansi dan Keuangan Indonesia Vol 9 No 1 (2026): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the Big four accounting firms, audit fees, and audit partner gender on the readability of Key Audit Matters (KAM) and its impact on investor reactions in Indonesian companies. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) period 2022-2024. The sample was selected using a census method with a total of 1,894 observations. Data analysis techniques used multiple regression with the help of SmartPLS. This study found that the involvement of the Big four accounting firms, audit fees, and audit partner gender had no effect on the readability of KAM. Investors in Indonesia reacted positively to the easy-to-read KAM. This study showed a significant contribution to agency and signaling theory as an important form of information quality that can minimize information asymmetry problems with the presentation of well-readable KAM. For investors, it can improve their understanding of accounting practices, reporting practices, and corporate governance issues that impact decision making. For regulators, it can be a strategy to formulate policies that can improve the value of auditor report communications in Indonesia.
Co-Authors Afrida Yunda Nirmala Anridho, Nadia Arina Manasikana Arina Manasikana Arina Manasikana Bryan Luke Cintya Handayani Dandy Evan Kiswara Deddy Kurniawansyah, Deddy Devanus Lahardo Dihan Isro Idayati Dina Indriana Dira Salwa Amalina Djoko Agus Purwanto Ega Widya Prayogo Fakhrina Fauzul Minnah Filmiar Yunida Nawangsari Iftitah, Nawa Lailatul Pratama Putri Muhammad Dzakwan Ihza Mahendra Nindya Tresiana Putri Retnawati, Anna Soegeng Soetedjo Sri Iswati Suciati Suciati Tantri Sun Estuning Dasih Vidya Intani Athfalina Viola Puspa Imelda Wiwied Ekasari