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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Conference on Innovation and Application of Science and Technology (CIASTECH) Indonesia Berdaya IJPD (International Journal Of Public Devotion) Jurnal Mandala Pengabdian Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Bulletin of Management and Business JPMA International Journal of Accounting and Management Research (IJAMR)
Cahyaningati, Retno
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Application Green Accounting in Islamic Perspective and its Impact on Company's Financial Performance Sukma Uli Nuha; Retno Cahyaningati; Ria Meilan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1070

Abstract

The purpose of this study seeks to describe the applicationgreen accounting. The research method used is a qualitative method with a case study approach. The researchers traced the applicationgreen accounting in companies engaged in animal husbandry in Lamongan Regency. The results of the study show that by disclosing environmental costs, the company will later demonstrate the business ethics it carries out. Not only that, the company will also show how responsible they are in managing existing resources.Green accounting disclosed have a positive impact on the financial performance of a company. The theoretical contribution to this research is to contribute to strengthening the theorycost. The practical contribution of this research can be used as a basis for applying and reporting financial conceptsgreen accounting at the company. This study has described a picture of implementationgreen accounting which is combined with sharia concepts so as to be able to assist company leaders in assessing the company's financial performance.
Application of Digital Marketing in Efforts to Empower Productive Communities and Preserve Banyuwangi Culture Sulistyan, Riza Bahtiar; Carito, Danang Wikan; Cahyaningati, Retno; Muttaqien, Fauzan
International Journal of Public Devotion Vol 6, No 1 (2023): January - July 2023
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v6i1.4075

Abstract

Technological developments in the form of implementing online sales are currently widely used by several MSMEs. But there are still many who still sell offline. Including what happened to one UMKM in Banyuwangi. The purpose of this activity is to introduce MSME products to the wider community without being bound by distance and time, increase the community's ability to use digital marketing, and increase sales. The method used includes the planning, implementation, and evaluation stages. Participants in this activity came from MSMEs in the Banyuwangi Papring Environment. Analysis of the results of activity evaluation is carried out using descriptive statistics and is measured using indicators of knowledge, understanding, and practical skills. The results of the analysis show that the existence of training and mentoring programs is very good and able to improve the abilities of the trainees. The increase was shown from the comparison before and after the activity, the increase included aspects of knowledge, understanding and practical skills. Training participants are able to operate the features in the digital marketing platform and are able to buy and sell online.
Determinants of Internal Audit Quality and External Audit Fees Wilamsari, Feni; Musriati, Titik; Cahyaningati, Retno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1223

Abstract

Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampling criteria were used in this research as a sample selection technique.and obtained a total of 43 samples. Data Analysis Method using Confirmatory Factor Analysis with PLS3. The object is the internal audit of companies that are members of the Japfa Group. The research results show that competence and objectivity are determinants of internal audit quality. Furthermore, internal audit quality has  significant effect on external audit fees.
Community Empowerment in the Middle of the Covid-19 Pandemic through Pawon Urip and Management Waste Bank Cahyaningati, Retno; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Wiyono, Mokhamad Wimbo
IMPOWERMENT SOCIETY Vol 5 No 2 (2022): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i2.854

Abstract

The existence of Covid 19 has paralyzed the world economy, including several MSME businesses out of business. The existence of Large-Scale Social Restrictions (PSBB) requires people to stay at home. To overcome problems in the food sector in the midst of the Covid-19 pandemic, the Lumajang Regency PKK Mobilizing Team initiated the formation of the Pawon Urip Program. The purpose of this Community Service Activity is to support the Pawon Urip TP-PKK Lumajang Regency Program to improve food sufficiency and community welfare. Activities carried out in this Community Service include, firstly, providing training and assistance in plant cultivation. Second, optimizing the management of the Waste Bank. Thirdly, training and mentoring on the utilization of used cooking oil waste into goods of sale value in the form of biodiesel. Community Service activities have been running smoothly. This activity certainly provides great benefits to the community, from here the community can carry out plant cultivation well, knowledge of Waste Bank management is increasing so that they can do simple bookkeeping, even saving and buying and selling waste has become the culture of the local community. Furthermore, the community can also produce biodiesel independently, as a more economical and efficient substitute.
Appropriate Technology for Tampar Spinner and Digital Marketing as an Effort to Increase the Sustainability of Slap Rope Craftsmen in Lumajang Setyobakti, Moh. Hudi; Cahyaningati, Retno; Abrori, Imam
IMPOWERMENT SOCIETY Vol 7 No 1 (2024): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i1.1273

Abstract

Application of appropriate e-marketing technology and techniques to maximize sales and income, as well as help coffee MSMEs achieve long-term financial stability and sustainable performance. The strategy for implementing this service includes a participatory approach involving Ndeso Coffee MSME Owners who are actively involved in each stage through Focus Group Discussions. Furthermore, intensive training and mentoring by increasing in-depth knowledge about technology management and online marketing performance analysis. The results of the service, which are realized in the form of training and mentoring, show an increase in the quality of products produced by Ndeso Coffee MSMEs through the application of technology in the form of roasting machines. The impact of this can be seen in increasing taste consistency, production quantities, efficiency and effectiveness of time and energy. In terms of training and e-marketing assistance, Kopi Ndeso MSMEs already have online shop and social media accounts as media for sales, promotion and product branding. The training and mentoring activities carried out have had a positive impact on Ndeso Coffee MSMEs. Through these efforts, MSME Kopi Ndeso is able to develop and improve the quality of their products, utilize technology more effectively, and build a customer network in the digital realm.
Pembukuan Sederhana Bagi UMKM Muttaqien, Fauzan; Cahyaningati, Retno; Rizki, Via Lailatur; Abrori, Imam
Indonesia Berdaya Vol 3, No 3: May-July 2022
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022287

Abstract

The development of the times requires every MSME actor to be more creative in the business implementation process. This activity aims to equip MSME Human Resources (HR) in developing their business, providing information related to business information and entrepreneurial management, facing business competition with competitors and marketing through a mentoring process and simple bookkeeping lessons. Simple bookkeeping training was held at Bohai beach, Binor village, Paiton sub-district, Probolinggo district with a total of 20 participants. The results obtained in this service activity received a positive response from the Probolinggo Regency Cooperatives and Micro Businesses as well as from MSME actors, because they have received knowledge and skills in running their business through simple bookkeeping/recording that is easy to apply, coupled with the provision of simple bookkeeping software incentives. to the participants from the mentors. The implication of PKM activities through simple bookkeeping mentoring for MSMEs is the ability to understand the substance of entrepreneurship by paying attention to good governance, including financial governance by collecting transaction evidence, recording and classifying them systematically so that it is easier for them to know the development of their business. Abstrak: Perkembangan jaman mengharuskan setiap pelaku UMKM untuk semakin kreatif dalam proses pelaksanaan usaha. Kegiatan ini bertujuan untuk membekali Sumber Daya Manusia (SDM) UMKM dalam mengembangkan usahanya, memberikan informasi-informasi terkait dengan informasi bisnis dan manajemen kewirausahaan, menghadapi persaingan bisnis dengan kompetitor serta pemasaran melalui proses mentoring dan pembelajaran pembukuan sederhana. Pelatihan pembukuan sederhana diadakan di pantai Bohai desa Binor kecamatan Paiton Kabupaten Probolinggo dengan jumlah peserta 20 orang. Hasil yang diperoleh dalam kegiatan pengabdian ini mendapat respon yang positif bak dari dinas Koperasi dan Usaha Mikro Kabupaten Probolinggo maupun dari pelaku UMKM, karena telah mendapat pengetahuan dan keterampilan dalam menjalankan usahanya melalui pembukuan/pencatatan sederhana yang mudah diaplikasikan, ditambah dengan pemberian insentif software pembukuan sederhana keapda para peserta dari para mentor.  Implikasi dari kegiatan PKM melalui mentoring pembukuan sederhana bagi UMKM adalah adanya kemampuan untuk memahami substansi berwirausaha dengan memperhatikan tata kelola yang baik, diantaranya adalah tata kelola keuangan dengan melakukan pengumpulan bukti transaksi, pencatatan serta menggolongkannya secara sistematis sehingga memudahkannya didalam mengetahui perkembangan usahanya.  
Post-Eruption Economic Recovery for Semeru Survivors: The Role of Collaborative Learning in HUNTAP SEMERU Areas Cahyaningati, Retno; Setyobakti, Hudi; Wiyono, M Wimbo; Kasno, Kasno; Heni, Heni; Rouf, Abdur
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1490

Abstract

This research aims to enhance the economic resilience of the Huntap Semeru community through collaborative learning initiatives focused on entrepreneurship, financial literacy, and innovation. The goal is to address financial constraints and empower residents to achieve sustainable economic recovery following the 2021 Mount Semeru eruption. The study employs a quantitative descriptive method to assess the differences in knowledge and skills before and after collaborative learning. A purposive sample of 10 active participants from the Huntap Semeru area was selected. Data collection involved structured questionnaires covering entrepreneurship knowledge, financial literacy, innovation capabilities, and financial constraints. Data were analyzed using descriptive statistics and Pearson correlation tests to evaluate the relationship between financial literacy, innovation, and financial constraint reduction. The findings reveal significant improvements in understanding entrepreneurship, financial literacy, and innovation post-learning. Pretest accuracy, averaging 30%, increased to over 80% in the posttest. Collaborative learning effectively bridges knowledge gaps and motivates the community to explore innovative solutions. Enhanced financial literacy equips residents to manage budgets and investments, reducing financial constraints and supporting economic sustainability. This research contributes to practical applications by offering a replicable model of community-based learning to empower disaster-affected populations.
PENGUATAN LEGALITAS UMKM DI DESA YOSOWILANGUN KIDUL: PENDAMPINGAN PEMBUATAN SERTIFIKAT HALAL DAN PIRT Cahyaningati, Retno; Hudi Setyobakti, Moh.
Jurnal Pengabdian Masyarakat Applied Vol. 4 No. 1 (2025): JPMA Vol 4 No 1
Publisher : Fakultas Ekonomi dan Bisnis

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

Abstract

Usaha Mikro Kecil Menengah (UMKM) berperan penting sebagai pendorong perekonomian nasional. Legalitas usaha sangat penting bagi UMKM untuk memberikan perlindungan hukum. Kegiatan pengabdian masyarakat ini bertujuan memberikan pendampingan dalam pembuatan legalitas usaha berupa Nomor Induk Berusaha (NIB), PIRT, dan Sertifikat Halal kepada pelaku UMKM di Desa Yosowilangun Kidul, Kecamatan Yosowilangun, Kabupaten Lumajang. Secara umum, kesadaran akan legalitas usaha di kalangan UMKM di Desa Yosowilangun Kidul masih rendah, dan terdapat pandangan negatif mengenai legalitas usaha. Pelaksanaan kegiatan ini melibatkan beberapa tahap, dimulai dengan survei untuk mendata jumlah dan potensi pelaku UMKM di Desa Yosowilangun Kidul, kemudian dilanjutkan dengan sosialisasi tentang pentingnya legalitas usaha bagi UMKM, dan diakhiri dengan pendampingan dalam pembuatan NIB, PIRT, dan Sertifikat Halal. Kegiatan ini juga melibatkan peran mahasiswa dalam melakukan pendampingan UMKM sehingga terwujudnya Merdeka Belajar. Target luaran yang akan dicapai dalam kegiatan Pengabdian Masyarakat adalah publikasi di jurnal Nasional terakreditasi, dan Peningkatan pemberdayaan masyarakat serta peningkatan kualitas produk mitra. Sedangkan luaran tambahan berupa NIB, Sertifikat Halal dan PIRT bagi UMKM.
The Influence of Leverage, Profitability, and Company Size With Moderation of Audit Quality on Company Value Kinanti, Kartika Ayu; Rusdianti, Imanita Septian; Septiani, Ria; Mudjiyanti, Rina; Cahyaningati, Retno
Bulletin of Management and Business Vol. 5 No. 1 (2024): March 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v5i1.313

Abstract

Companies in the D222 sector in Indonesia have the potential to dominate the global market. This study aims to examine how the value of companies in the D222 sector is formed by financing policies, namely leverage, the ability to generate profits, namely profitability. Additionally, this research also investigates the influence of company size on firm value. The urgency of this research is underscored by the fact that audit performance is instrumental in driving strategic efforts by companies to enhance their value. Sampled from the years 2020-2022 and drawn from companies listed on the stock exchange, the population consists of 26 companies. Purposive sampling was employed to select a sample of 19 companies in the D222 sector. The data was analyzed using multiple regression in SPSS version 27. The findings indicate that financing policies, specifically Leverage, do not significantly influence firm value, whereas the ability to generate profits, namely Profitability, has a significant positive impact on firm value. Company size does not appear to affect the increase in firm value. However, the role of Audit Quality as a moderator yields varying results. Regarding the relationship between financing policies, namely leverage, and firm value, Audit Quality does not seem to strengthen it. The same results are obtained concerning the relationship between the ability to generate profits, namely profitability, and firm value. However, Audit Quality appears to strengthen the relationship between Company Size and Firm Value. These findings offer valuable insights into the interaction of these factors in the context of the processed food industry in Indonesia, aiming for dominance in the global market.
Human Resource Development Strategy in the Creative Industry of Sih Sasomo Art Studio Carito, Danang Wikan; Cahyaningati, Retno; Hidayat, Zainul
Jurnal Ilmu Manajemen Advantage Vol. 9 No. 1 (2025): June 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v9i1.1582

Abstract

This research aims to develop an effective human resource (HR) development strategy to enhance the competitiveness of the Sih Sasomo Art Studio in the creative industry. Focusing on HR needs, the study designs training programs in karawitan and puppetry, along with sustainability strategies to support local creative industry growth. Using a qualitative case study approach, data were gathered through in-depth interviews, participatory observations, and internal document analysis. The data analysis process involved data reduction, presentation, and conclusion drawing.The findings highlight three HR development priorities: strengthening skills in karawitan and puppetry, improving creative project management, and enhancing digital literacy. Community involvement in training activities significantly supports HR engagement and the sustainability of the studio. Theoretically, the research contributes to HR development literature in the creative sector by emphasizing the value of a community-based approach. Its originality lies in combining traditional arts with modern digital strategies. Practically, this study offers a strategic HR framework applicable to other art studios and similar organizations. However, the study is limited to the Sih Sasomo Art Studio context, and broader testing is needed to generalize the findings across different organizational settings.
Co-Authors Abdur Rouf, Abdur Abrori, Imam Achmad Noerkhaerin Putra Agiesti Kusherawati Alwan Sri Kustono Ana, Selvia Roos Anny Widiasmara Aprilia, Belqis Chania Carito, Danang Wikan Danang Wikan Carito Deni Juliasari, Deni Fauzan Muttaqiean Fauzan Muttaqien heni heni Hidayatullah, Muhammad Ufri Hudi Setyobakti, Moh. Imanita Septian Rusdianti Kasno Kasno Kasno Kasno KINANTI, Kartika Ayu Moh. Hudi Setyobakti Mokhamad Taufik Mokhamad Taufik Mudjiyanti, Rina Muhammad Miqdad Muhammad Rizalus Sholihin Mukshin, Muhammad Ninik Lukiana Purnama, Bagas Ramadhan, Bima Wahyu Gilang Ratna Wijayanti Daniar PARAMITA Ratna Wijayanti Daniar Paramita Ratna Wijayanti Daniar Paramita Ria Meilan Riza Bahtiar Sulistyan Ro'uf, Abdur Samsuranto Samsuranto Samsuranto Samsuranto Selvia Roos Ana Septiani, Ria Setyobakti, Hudi Sukma Uli Nuha Suripto Suripto Titik Musriati Via Lailatur rizki Victor Prasetya Wilamsari, Feni Wiyono, Mokhamad Wimbo Yulianti, Ani Zainul Hidayat