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All Journal Majalah Kedokteran Sriwijaya Accounting and Management Journal Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Abdi Insani Indonesia Berdaya Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Elementary Education Research
Irhamni, Firly
Universitas Nahdlatul Ulama Surabaya
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MEMBANGUN FONDASI USAHA YANG KUAT: PENDAMPINGAN MANAJEMEN DAN LEGALITAS UNTUK UMKM IKAN ASAP KENJERAN Irhamni, Firly; Uswatun, Siti
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.3006

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) ikan asap di Kenjeran, Surabaya, melalui pendekatan holistik yang meliputi perbaikan manajemen persediaan, proses produksi, strategi pemasaran dan legalitas. Permasalahan utama yang dihadapi UMKM mencakup inkonsistensi kualitas produk akibat metode pengasapan tradisional, manajemen persediaan yang tidak efisien, keterbatasan akses pasar, serta rendahnya pemanfaatan teknologi digital. Metode yang digunakan adalah Participatory Action Research (PAR) dengan intervensi berupa pelatihan, pendampingan, dan simulasi praktik pada empat aspek: (1) peningkatan kualitas dan efisiensi produksi, (2) optimalisasi inventaris dan arus kas, (3) penguatan pemasaran digital, dan (4) asistensi legalitas usaha. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pengetahuan dan keterampilan teknis mitra. Penggunaan teknologi sederhana, seperti aplikasi manajemen inventaris, oven pengering, freezer, dan mesin vacuum packaging, meningkatkan daya simpan produk. Sementara pelatihan pemasaran digital berupa pemanfaat desain kemasan melalui aplikasi Canva dan pemasaran melalui platform belanja online seperti Shopee dan Tiktok dengan tujuan memperluas jangkauan pasar. Hasil   kegiatan   menunjukkan terjadi  peningkatan   pengetahuan dan kemampuan  peserta sebesar 10.5 poin. Temuan ini menegaskan bahwa intervensi terintegrasi dan berkelanjutan merupakan kunci transformasi UMKM menuju usaha yang lebih kompetitif dan berkelanjutan.
Fraud as a Moderating Factor in the Relationship Between Good Corporate Governance and Firm Value: Evidence from Indonesian Banking Firly Irhamni; Salsabila Nanda Aulia Tsani
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8707

Abstract

This study examines the influence of profitability, dividend policy, and Good Corporate Governance (GCG) mechanisms on firm value in Indonesian commercial banks, with fraud tested as a potential moderating variable. Using a fixed effects panel regression model on 105 firm-year observations, the results confirm that board independence, audit committee, managerial ownership, dividend payout ratio (DPR), and return on assets (ROA) collectively exert a significant simultaneous effect on firm value (PBV). Individually, board independence and ROA positively and significantly influence firm value, while the audit committee shows a negative effect, and both managerial ownership and DPR are insignificant. Fraud, whether included directly or as a moderator, does not significantly alter these relationships. The findings highlight that profitability and board independence remain the dominant determinants of firm value in emerging-market banking, supporting agency, resource dependence, and signaling theories. The absence of a moderating effect from fraud suggests that governance structures in Indonesian banks remain relatively resilient despite variations in fraud exposure. These results provide theoretical insight into governance dynamics in developing economies and practical implications for policymakers and banking regulators to strengthen governance enforcement and profitability-driven value creation.
Co-Authors Alisyah Azzahra Putri Alisyah Azzahra Putri Amyra Haridyanti Aulia Ulul Mufidha Chaliestha Ayu Anggelliae Denis Fidhita Karya Gesti Devi Candra Sari Gesti Devi Candra Sari Lailatul Khusnul Riski Masita, Elly Dwi Masita Moh. Ma'ruf Muhammad Rijal Iskandar Nuzulul Fatimah Risma Pramudhita Riyan Sisiawan Putra Riyanto, Mohammad Aqil Salsabila Nanda Aulia Tsani Siti Uswatun Tati Fauziah, Tati Tursinawati., Tursinawati Ubaidillah Zuhdi Zujajatul ‘Ilmi