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Implementation Of Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP) In The Presentation Of Financial Statements Of PT. Siba Concrete Indonesia In Mojokerto Angga Martha Mahendra; Soesanto Soesanto; Azizah Fitriani; Ayu Nur Mahmudah
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.183

Abstract

Financial reports contain information concerning the financial position and aims to assist entities in decision making. This research aims to determine whether the financial statements of PT. Siba Beton Indonesia is in accordance with The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP). This type of research is qualitative. Data obtained by conducting interviews, observation, and documentation. The data analysis technique used by the author is descriptive-comparative analysis by: 1) Presenting the financial statements of PT. Siba Beton Indonesia 2021, 2) Observing, comparing and analyzing the financial reports of PT. Siba Beton Indonesia with SAK ETAP, 3) Draw conclusions about the application of SAK ETAP in the presentation of PT. Siba Concrete Indonesia. The results of data analysis and discussion show that PT. Siba Beton Indonesia has not implemented SAK ETAP and the obstacles in implementing SAK ETAP are significant. This can be proven, namely: 1) The entity has not presented financial statements in a complete and in accordance with SAK ETAP namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to financial statements, 2) There are significant obstacles, 3) Efforts to overcome obstacles by providing regular training for employees.
Pengaruh Identifikasi Merek terhadap Respon Konsumen Bumbu Penyedap Masako di Jawa Timur Soesanto, Soesanto
Agridevina : Berkala Ilmiah Agribisnis Vol 13, No 1 (2024): Agridevina : Berkala Ilmiah Agribisnis
Publisher : UPN VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/agridevina.v13i1.4633

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh identifikasi merek terhadap respon konsumen bumbu penyedap Masako di Jawa Timur. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan kausal. Sampel penelitian sebanyak 391 responden dari 10 kabupaten/kota di Jawa Timur. Data dikumpulkan melalui kuesioner yang diukur menggunakan Skala Likert dan dianalisis dengan analisis statistik deskriptif dan inferensial. Hasil penelitian menunjukkan bahwa identifikasi merek Masako di kalangan konsumen Jawa Timur tergolong positif dengan rerata skor 3.659, yang berarti bahwa konsumen merasa memiliki keterikatan, ketertarikan, dan kesamaan dengan merek Masako. Kesadaran merek juga berada pada level yang baik dengan rerata skor 3.660, menandakan bahwa strategi pemasaran dan branding Masako telah berhasil mencapai target audiens. Respon konsumen terhadap produk Masako sangat positif dengan rerata skor 3.844, menunjukkan bahwa konsumen memiliki tingkat kepuasan dan loyalitas yang tinggi terhadap produk ini.
Pemberdayaan Kewirausahaan Bagi Ibu PKK Melalui Pelatihan Es Coklat Kakao Di Desa Pandan Krajan Mojokerto Ikka, Ni Dewi Ambal; Utomo, Budi; Anam, Khoirul; Mulyono, Joko Sri; Soesanto, Soesanto; Novita, Mega Darmi; Purwanti, Sri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 6 (2024): Desember 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i6.561

Abstract

Women's empowerment is crucial in boosting the local economy, including in Pandan Krajan Village. Cocoa products that are still not maximally utilized by the community can be of economic value to the family and the income of a village community. The purpose of this service activity is to empower entrepreneurship for PKK mothers through cocoa ice chocolate training. The service was carried out in Pandan Krajan Village, Kemlagi District, Mojokerto Regency in December 2024. Women's Empowerment with PKK mothers who have an interest in entrepreneurship. The entrepreneurship empowerment program for PKK mothers in home-based businesses through cocoa chocolate ice training in Pandan Krajan Village is a cocoa chocolate ice training program implemented in Pandan Krajan Village has shown positive results in empowering PKK mothers. The conclusions that can be presented from this service program are Skills Improvement, Income Source Creation, Social Empowerment, and Model Inspiration for Other Villages.
Pelatihan Pembuatan Serbuk Sari Buah Tomat Guna Meningkatkan Nilai Tambah Aditya, Dipa; Kusumawati, Nur Farida; Alam, Megawati Citra; Soesanto, Soesanto; De Vega, Steffan Albert Yoni
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 6 (2024): Desember 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i6.562

Abstract

Tomatoes as an agricultural commodity have perishable characteristics. This situation encourages efforts to increase longer shelf life, one of which is processed into fruit pollen products, where the product has eliminated water content in the manufacturing process. The purpose of this community service is to provide training in making tomato fruit pollen to increase added value. This Community Service activity was carried out in Pacet Village, Pacet District, Mojokerto Regency for 2 (two) months which included preparation, implementation and preparation of Community Service reports, which were carried out from September to November 2024. Data analysis was carried out descriptively qualitative. The stages of community service activities begin with coordination with the village hall to carry out training assistance in making tomato fruit pollen, then coordination with the head of the North Pacet Village RW to invite tomato farmers to attend the training event at the RW chairman's house. The process of making tomato fruit pollen includes: (1) Preparation of tools and materials; (2) Washing; (3) Tomato Fruit Slicing; (4) Drying; (5) Grinding; and (6) Packaging. Based on discussions with farmers, many farmers do not understand that tomato fruit can be processed into several agricultural products with higher added value such as when tomato fruit can be processed into flour or tomato pollen.
Analysis of the relationship between Co-Created Value, Consciousness Value, Perceived Economic Value, and Customer Loyalty Layout Soesanto, Soesanto
Tarjih : Agribusiness Development Journal Vol. 4 No. 02 (2024): VOLUME 04, NOMOR 02, DESEMBER 2024
Publisher : Program Studi Agribisnis Universitas Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47030/tadj.v4i02.845

Abstract

This study examines the simultaneous impact of Co-creating Customer Value (CCV), Value Consciousness (VC), and Perceived Economic Value (PEV) on Customer Loyalty (CL) within the Service-Dominant Logic (SDL) framework, highlighting the importance of customer loyalty amidst intense business competition. This study aims to analyze the partial and simultaneous effects of co-created value, value consciousness, and perceived economic value on customer loyalty toward eco-friendly flavored products, while also examining whether environmentally conscious consumers are more responsive to these variables, offering strategic insights for enhancing customer loyalty. This study addresses a theoretical gap in the literature by exploring the individual dimensions of the three elements, which have only been examined separately in prior research. A survey-based quantitative approach was used, with 150 respondents from the retail sector analyzed through multiple linear regression. The results show that the three independent variables have a unidirectional relationship with the dependent variable CL, which is significant regarding zinc. It is concluded that CCV, VC, and PEV significantly affect CL in terms of zinc. Individually, PEV provides the highest number in its influence, followed by VC, while CCV, although small, can adjust in the influence of combination. These findings support the concept of value-in-context, affirming that interaction value, benefit awareness, and economic perception determine customer loyalty. Theoretically, this study enhances the understanding of the multi-dimensional impact of value on customer loyalty, while managerially, it urges companies to emphasize economic benefits, strengthen co-creation, and communicate value effectively.
The Effect of Pesticide Residues on Environmental Quality in the Kromong II Watershed, Pacet District, Mojokerto Regency Putra, Dimas Ganda Permana; Fitriyani, Zenita Afifah; Ardiyanto, Fahrur Rijal; Dewi, Yuni Rosita; Khusumawati, Titik; Alfarisy, Fariz Kustiawan; Novita, Mega Darmi; Soesanto, Soesanto
Journal of Applied Agricultural Science and Technology Vol. 9 No. 2 (2025): Journal of Applied Agricultural Science and Technology
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/jaast.v9i2.348

Abstract

The river basin serves multiple ecological and socio-economic functions for the local community, particularly the Kromong II Watershed in Pacet District. A major issue in the upstream area of the watershed is the use of pesticides by local residents in agricultural land management. Excessive pesticide use leads to significant environmental residue accumulation. This study aimed to assess pesticide residue levels, evaluate the quality of irrigation water and soil fertility in rice fields, and map polluted locations using the ArcGIS 10.3 remote sensing application. The analysis was conducted at three designated research sites: Stations I, II, and III. Biochemical Oxygen Demand (BOD) was analyzed using the SNI 6989.72:2009 standard, while Chemical Oxygen Demand (COD) was measured following the SNI 6989.2029 method at the Mojokerto Regency Environmental Agency (DLH) Laboratory. Soil organic carbon (C-organic) was analyzed using the IKP-208 Organic Carbon Test, and total nitrogen (Total N) was determined through spectrophotometric analysis at the PT Graha Mutu Persada Laboratory. Metomil was analyzed using the Liquid Chromatography–Mass Spectrometry (LC-MS) method, while Profenofos was analyzed using Gas Chromatography–Mass Spectrometry (GC-MS). The study found that the highest levels of BOD and COD were recorded at Station III, with values of 11.4 mg/L and 28.6 mg/L, respectively. The highest total nitrogen (Total N) concentration was observed at Station I, measuring 0.14%, while the highest soil organic carbon (C-organic) content was found at Station III, at 7.87%. The LC-MS analysis of methomyl residues showed the highest concentration at Station III, with a value of 0.002 mg/L in irrigation water samples. Similarly, the GC-MS analysis of Profenofos residues indicated the highest concentration at Station II, measuring 8.25 ml/L. Based on these findings, it can be concluded that pesticide residue pollution, particularly from Profenofos, is most severe in the irrigation channel at Station II.
Penyuluhan Potensi Pengembangan Agroforestri Berbasis Umbi-Umbian sebagai Bahan Pangan Alternatif di Desa Pandankrajan Kemlagi Mojokerto Anam, Khoirul; Purwanti, Sri; Novita, Mega D; Soesanto, Soesanto; Ikka, Ni Dewi Ambal; Utomo, Budi; Kusumawati, Nur Farida; Aditya, Dipa; Mulyono, Joko Sri
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): April 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i2.637

Abstract

Pandankrajan Village, Kemlagi District, Mojokerto Regency, has a social forestry area managed collaboratively with PT. Perhutani, offering potential for agroforestry development. However, community land use for intercropping (e.g., corn and cassava) remains suboptimal. This community service program aims to enhance land productivity by introducing Xanthosoma undipes (Beneng taro) as an agroforestry-based intercrop. The community service activities were conducted from April 21 to 25, 2025, with methods included: (1) coordination with farmer groups and land mapping, (2) socialization of Beneng taro cultivation techniques, (3) field surveys for land suitability analysis, (4) hands-on agroforestry training, and (5) participatory evaluation with farmers.** Beneng taro was selected for its shade tolerance, high economic value, and potential as an alternative food source. Results showed farmers' enthusiasm in adopting cultivation techniques and recognizing its economic benefits. The program is expected to strengthen food security, increase income, and promote environmental conservation through sustainable agroforestry. Stakeholder collaboration and technological innovation are key to ensuring long-term sustainability.
Penyuluhan Potensi Budidaya Tanaman Vanili (Vanilla Planifolia) Dalam Polybag Di Area Perkotaan Padat Penduduk Sebagai Penghasilan Tambahan Masyarakat Di Kelurahan Sooko, Kecamatan Sooko, Kabupaten Mojokerto Soesanto Soesanto; Mega Darmi Novita; Joko Sri Mulyono; Yuni Rosita Dewi; Rissa Putri Masri
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 1 No. 3 (2024): Juli: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v1i3.324

Abstract

In 1819, the vanilla plant became known in Indonesia thanks to the Dutch. Finally, around the 1960s, Java became an area with rapid development in vanilla production. This has resulted in the emergence of many vanilla production centers, making Indonesia the fourth largest vanilla producing country in the world. Rapid urbanization in Mojokerto has created economic challenges for its residents, especially in dense areas such as Sooko Village, Sooko District, Mojokerto Regency. Cultivation of high-value crops such as vanilla is emerging as a potential solution to increase household income in the region. The author conducted community service in the form of outreach activities on the potential for cultivating vanilla plants (Vanilla planifolia) in polybags in densely populated urban areas as additional income for urban communities in Sooko Village, Sooko District, Mojokerto Regency. The aim is for people to understand how to easily cultivate vanilla in polybags and provide additional income for residents. This activity went smoothly and well according to plan. The community hopes that there will be similar activities or other variations in the future.
INVENTARISASI SERANGGA SISTEM FEROMON TRAP & YELLOW TRAP TERHADAP BUDIDAYA TANAMAN Putra, Dimas Ganda Permana; Purwanti, Sri; Novita, Mega Darmi; Soesanto, Soesanto; Srimulyono, Joko; Kustiawan, Fariz; Putri, Swanda Yonia
JURNAL PERTANIAN CEMARA Vol 22 No 1 (2025): JURNAL PERTANIAN CEMARA (CENDEKIAWAN MADURA)
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/fp.v22i1.4273

Abstract

Biodiversitas atau keanekaragaman hayati dapat disebut sebagai suatu system penting pada kehidupan makhluk hidup. Banyaknya jumlah keanekaragaman hayati meliputi berbagai makhluk hidup yang berada di dunia ini, yang beruhubungan antara individu dengan yang lainnya. Serangan serangga parasitisme yang merugikan petani mengakibatkan berkurangnya hasil panen merupakan sebuah landasan dari penelitian ini untuk menginventarisasi serangga yang merupakan parasit dan menguntungkan pada ekosistem budidaya tanaman palawija sehingga petani bisa mengaplikasikan pestisida yang tepat untuk memperoleh hasil panen yang maksimal. Penelitian ini melalui metode berupa identifikasi dari serangga yang di awali dengan melakukan inventarisasi yang paling merusak di tanaman palawija, penelitian ini menggunakan traping yellow yang diletakkan pada lahan persawahan. Pemberian senyawa feromon mengakibatkan serangga jenis kelamin betina akan banyak terperangkap. Identifikasi jenis dan spesies serangga dilakukan dengan tujuan untuk mendapatkan informasi yang sesuai untuk aplikasi biopestisida yang tepat sasaran. Didapatkan hasil observasi jenis serangga sebanyak 166 Kelimpahan individu serangga terbesar adalah ordo diptera berdasarkan perangkap yang digunakan, jumlah yang berada di Yellow Trap berjumlah 30 dan yang berada di feromon trap berjumlah 136 dari dasar tersebut penentuan pestisida yang ramah lingkungan dapat dilakukan pengaplikasian rekomendasi jenis cendawan Beauverina bassiana
The Influence of Academic Supervision, Communication, and Participatory Decision Making on Teacher Performance with School Climate as Moderator Variable Dyah Rachmawatie, Agnees; Soesanto, Soesanto; Hudallah, Noor; Pramono, Suwito Eko; Yulianto, Arief
Educational Management Vol. 14 No. 1 (2025): Educational Management
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eduman.v14i1.8371

Abstract

Teacher performance refers to the success of teachers in creating a directed and effective learning process. Factors that influence teacher performance include academic supervision, communication, participatory decision-making, and school climate. In practice, supervision is not always implemented effectively, and communication between principals and teachers does not consistently run harmoniously. This study aims to examine the influence of academic supervision, communication, and participatory decision-making on teacher performance, with school climate as a moderating variable. The research employed a quantitative survey design. Data were collected using questionnaires and documentation. Questionnaires gathered information related to academic supervision, communication, participatory decision-making, and school climate, while documentation was used to obtain Teacher Performance Assessment (PKG) data. The sample consisted of 114 civil servant (PNS) teachers and principals from four public junior high schools in Banyumanik Sub-district, selected using purposive sampling. The findings show that academic supervision, communication, and participatory decision-making each have a significant effect on teacher performance. School climate does not have a direct significant effect on performance, but it strengthens the influence of academic supervision and communication on performance. However, it does not moderate the influence of participatory decision-making. The study recommends providing opportunities for teachers to engage in decision-making and fostering a positive, supportive school climate to improve performance