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All Journal Jurnal Ekonomi dan Pendidikan Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan MUQTASID Accounting Analysis Journal Economic Education Analysis Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan AKTSAR: Jurnal Akuntansi Syariah Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Madaniya Journal of Management and Business Environment (JMBE) Unri Conference Series: Community Engagement DedikasiMU: Journal of Community Service Participative Journal (PJ) : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Dinamika Akuntansi Jurnal Bina Desa "Indonesian Journal of Devotion and Empowerment (IJDE) "
Indah Anisykurlillah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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OPTIMALISASI STRATEGI UPSCALING UMKM SENTRA OLAHAN KEDELAI DI BANDUNGAN, KABUPATEN SEMARANG Sunyoto, Sunyoto; Rohman, Shohihatur; Rachmadi, Moch Faizal; Anisykurlillah, Indah
DedikasiMU : Journal of Community Service Vol 6 No 4 (2024): Desember
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v6i4.8788

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) mempunyai kontribusi yang sangat signifikan dalam perekonomian nasional. UMKM dengan ketangguhan yang ada mampu menjadi buffer dan bersifat resilien (kuat dan tangguh). Pengembangan UMKM dapat mengoptimalkan berbagai sumber daya yang melimpah di Indonesia mulai dari sektor pangan, kerajinan, logam, kearifan lokal dan sebagainya. Oleh karena itu, diperlukan sinergitas dan kolaborasi berbagai pihak dalam pengembangan UMKM agar dapat upscaling pada berbagai sektor di tingkat pasar global. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan menyelesaikan permasalahan yang dihadapi oleh industri kecil pembuatan tahu khas Bandungan, Kabupaten Semarang, Jawa Tengah. Adapun mitra kegiatan pengabdian adalah UMKM Tahu Khas Bandungan atau Tahu Serasi “Lestari” dengan alamat Desa Kenteng RT 07/RW 01, Kecamatan Bandungan, Kabupaten Semarang, Jawa Tengah. Terdapat dua aspek permasalahan yang akan ditangani, yaitu aspek produksi dan aspek manajemen. Dalam pelaksanaan dipakai beberapa metode yang saling mendukung, antara lain dengan penyuluhan, demonstrasi, praktik langsung dan pendampingan. Dalam pembuatan mesin/alat yang akan diterapkan di mitra akan dilaksanakan di workshop jurusan Teknik Mesin FT Unnes, dengan melibatkan teknisi dan mahasiswa. Hasil kegiatan pengabdian ini adalah dihasilkannya Teknologi Tepat Guna (TTG) berupa 1 unit alat press tahu mekanis, pendampingan pembukuan dan manajemen usaha, peningkatan promosi, produksi, pemasaran dan produktivitas usaha berbasis optimalisasi kompetensi Sumber Daya Manusia (SDM).
Pengelolaan Sampah Organik pada Pondok Pesantren Melalui Budidaya Maggot Mukhibab, Hasan; Jayanto, Prabowo Yudo; Anisykurlillah, Indah; Nurkhin, Ahmad; Baswara, Satsya Yoga
Participative Journal: Jurnal Pengabdian Pada Masyarakat Vol 5 No 1 (2025): Journal Participative
Publisher : State Islamic University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55099/participative.v5i1.156

Abstract

The problem faced by Islamic Boarding Schools is that waste management is not yet optimal. Most of this waste is from leftover food and other consumption by all students. The impact of this condition is the accumulation of school boarding waste, which is not utilized properly. Community Service Model with Participatory Action Research (PAR) approach through participatory training consisting of socialization, training, and implementation of organic waste management in Islamic boarding schools. Training activities will be continued with assistance until organic waste management has been running. Training materials include the basics of waste management. This service activity was carried out with lectures and maggot cultivation training involving 30 participants from Islamic boarding school students and residents. Participants were also invited directly to how to cultivate maggots. The results of the activity showed that participants had a good understanding of waste management, maggot cultivation, maggot maintenance, and maggot sales. Waste management begins with the sorting of organic and non-organic waste. Maggot cultivation begins with the purchase of maggot seeds and the provision of maggot food. Maggot sales include prisoners in the management of maggots to become products ready to be sold to consumers.
NPL sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Audit Delay Yunita, Selvia; Anisykurlillah, Indah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.774 KB) | DOI: 10.20884/1.sar.2020.5.2.3750

Abstract

This study aims to analyze the factors that influence audit delay in banking companies with the variables of management performance level, liquidity, complexity of company operations and reputation of audit firm with non-performing loans as moderating variables. The population in the study amounted to 43 banking companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling was carried out by purposive sampling method which resulted in 28 samples during the 5 years of the study with a total of 140 units of analysis. The data analysis method uses moderation regression of absolute value difference. The results show that the level of management performance and KAP reputation have a negative effect on audit delay, while the liquidity and complexity of company operations have no effect on audit delay. Then non-performing loans are able to weaken the level of management performance, but are not able to weaken the liquidity and complexity of the company's operations due to audit delay. The conclusion in this study is that the higher the level of management performance, the shorter the audit delay, so the possibility of delay in audit reports is less likely
Financial Performance and PROPER Ratings Impact on Corporate Environmental Responsibility Disclosure Baroroh, Niswah; Anisykurlillah, Indah; Rizkiana, F. R.W.; Setiyaningrum, R.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78199

Abstract

The corporate disclosure of environmental responsibility for companies is crucial in building transparency, trust and maintaining sustainability, showing their commitment to environmental sustainability. Corporate sustainability is closely related to the company's financial performance and external assessment. This research purposed to analyze the profitability, size and leverage as the corporate financial performance and PROPER rating as the external assessment on environmental evaluation. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021. This study uses panel data regression analysis with a regression model in the form of Random Effect Model and Moderating Regression Analysis using E views 12. The results of this study indicate that the average of environmental disclosure in Indonesian companies is still relatively low, and the environmental performance is in moderate condition. Profitability, leverage and company size can’t influence the environmental disclosure. And then, the environmental performance variable as a moderating variable cannot strengthen or weaken the effect of profitability, leverage and company size on corporate social responsibility disclosure. Future research is expected to look for other variables that are more closely related to corporate social responsibility disclosure.
DETERMINAN PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Wasiatun Hikmah, Ifa; Anisykurlillah, Indah
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 1 No. 1 (2023): February: Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v1i1.14

Abstract

Sustainability report adalah laporan yang digunakan perusahaan untuk mengungkapkan secara transparan mengenai dampak ekonomi, lingkungan, dan sosialnya terhadap masyarakat dan sebagai alat pertanggungjawaban kepada stakeholder. Pengungkapan sustainability report merupakan salah satu bentuk kepedulian perusahaan terhadap keberlanjutan. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, komite audit, komisaris independen, dan dewan direksi terhadap sustainability report pada perusahaan BUMN di Indonesia. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di BEI tahun 2018-2020. Pemilihan sampel dilakukan menggunakan metode purposive sampling. Sampel pada penelitian ini berjumlah 18 perusahaan dengan 48 unit analisis. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan. Metode analisis yang digunakan adalah analisis regresi data panel dengan model penelitian yang terpilih Fixed Effect Model (FEM) menggunakan alat penelitian E-views 9.Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan sustainability report. Profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Sementara itu, komite audit, komisaris independen, dan dewan direksi tidak berpengaruh terhadap pengungkapan sustainability report. Koefisien determinasi dari penelitian ini adalah 0,72, yang artinya 72 persen pengungkapan sustainability report dapat dijelaskan oleh variabel independen. Berdasarkan hasil penelitian, perusahaan disarankan untuk tidak hanya menciptakan laba yang besar namun perusahaan juga harus melakukan tanggung jawabnya kepada sosial dan lingkungan. Penelitian selanjutnya disarankan untuk menggunakan proksi lain, yaitu variabel komite audit dengan independensi komite audit sedangkan variabel dewan direksi dengan jumlah anggota dewan direksi dan peneliti dapat memperluas sampel dengan menggunakan sampel semua sektor perusahaan yang terdaftar di BEI sehingga hasil penelitian lebih maksimal.
Strengthening The Competence of Writing Scientific Articles for Indonesian School Teachers in Bangkok to Improve The Quality of Education Kuat Waluyo Jati; Anisykurlillah, Indah; Jannah, Richatul; Ikhsananto, Aan; Dwi Lestari, Tiara
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 2 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/2a4jeg09

Abstract

One of the complaints faced by teachers at the Indonesian school of Bangkok was writing scientific articles and then publishing them in academic journals. The complaint was based on various considerations faced by teachers at the Indonesian school of Bangkok, namely (1) the absence of a socialization program for publishing articles from research activities; (2) lack of understanding related to the procedures, techniques, and methods of publishing scientific articles in reputable national and international journals; (3) lack of motivation, self-confidence, and experience to publish in reputable national and international journals. Participants in this community service activity were academics at the Indonesian School of Bangkok. This service was carried out using a participatory training model through socialization and training. After that, it continues with assistance in writing and publishing scientific articles. The socialization and training materials covered the basics of writing scientific articles until the publication process; methods, techniques, and methods of scientific publication. The success of the training process and results were measured using questionnaires and evaluation sheets from the participants. The results of this community service were an increase in the teacher competence of Indonesian school of Bangkok in the skills and understanding of writing until the publication of scientific articles in reputable national and international journals.
The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter? Anisykurlillah, Indah; Sugiyat, Junjung; Mukhibad, Hasan
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.1600

Abstract

Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and coercive power on tax compliance. Methods: This research used 199 respondents determined by convenience sampling, snowball sampling technique. Data were analyzed using Partial Least Squares based Structural Equation Modeling (PLS-SEM). Result: We report that legitimacy power, tax morale, and religiosity positively influence tax compliance. On the other hand, coercive power and perceived fairness do not influence tax compliance. Moreover, our study reports that tax literacy has a role in reducing the influence of perceived fairness on tax compliance. Novelty: Our study contributes to expanding literature in two important ways. First, we re-examined the influence of the power of tax authority on tax compliance of university employees who experienced a change in university status from a public university to a state university with legal entity status (PTN-BH)-causing a change in tax rates. Second, we expand the slippery slope framework by proving the role of tax literacy in increasing the influence of the power of tax authority on tax compliance.
Penguatan Pelaporan Keuangan Koperasi Wanita Sri Rejeki Berbasis General Ledger Anisykurlillah, Indah; Latifah, Lyna; Fachrurrozie, Fachrurrozie; Permatasari, Yoan; Fuad, Muhammad Nur
Jurnal Bina Desa Vol. 7 No. 1 (2025): Vol 7 No 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jurnalbinadesa.v7i1.19653

Abstract

The purpose of this community service is to build a women's cooperative accounting system based on General Ledger. This system includes cash receipts (loan installments, principal savings, and mandatory/voluntary savings), cash expenditures (loans, savings withdrawals, and operational payments), and financial reporting (balance sheet, reports on remaining operating results, and changes in equity). The approach used is Participatory Rural Appraisal (PRA) through counseling, mentoring, and training. The target of the activity is the management and members of the Sri Rejeki Women's Cooperative Semarang totaling 10 people. Community service activities include mentoring in preparingsavings and loan formssuch as installments, loans, savings, and voluntary savings using General Ledger. Meanwhile, training includes preparing forms and financial reports for cooperatives based on General Ledger. The results of the community service show that the management can understand and prepare loan forms, voluntary savings withdrawals, and cooperative operational payments based on General Ledger, and are able to prepare balance sheets, reports on remaining operating results, and reports on changes in equity.
Penerapan teknologi produksi pada usaha pembuatan tahu Sumber Makmur Semarang Khumaedi, Muhammad; Harlanu, Muhammad; Astuti, Pudji; Bahatmaka, Aldias; Anisykurlillah, Indah
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.v8i1.21490

Abstract

Abstrak Makanan tahu merupakan lauk pauk pokok bagi sebagian besar masyarakat Indonesia. Namun ironisnya, sebagaian besar para pembuat tahu masih banyak mengalami permasalahan, terutama pada aspek produksi. Sebagai mitra dalam kegiatan ini adalah Bapak Sutrisno, yang telah menekuni usaha pembuatan tahu sejak tahun 1999. Pada aspek produksi, paling tidak terdapat lima permasalahan yang harus segera ditangani, yaitu terkait dengan mesin penggiling yang sudah usang dan suara bising, alat press tahu yang tidak praktis dan waktu pengepresan lama, ruang produksi yang tidak tertata rapi, pekerja tidak menerapkan Keselamatan dan Kesehatan kerja (K3), dan peralatan pendukung produksi yang tidak tertata dan tidak higienis. Hasil dari pengabdian ini adalah: mesin penggiling kedelai dengan tenaga penggerak motor listrik 2HP (Horse Power), alat press tahu yang digerakkan motor listrik DC (Direct Current) dengan sumbu horizontal, penataan tempat produksi, penyuluhan tentang pentingnya K3 dan memberikan bantuan baju seragam bagi pekerja, melakukan penataan tempat dan peralatan produksi sehingga bersih, rapi dengan memperhatikan aspek ergonomis. Kata kunci: penerapan; teknologi produksi; usaha; pembuatan tahu Abstract Tofu is a staple side dish for most Indonesians. But ironically, most tofu makers still experience many problems, especially in the production aspect. The partner in this activity is Mr. Sutrisno, who has been in the tofu-making business since 1999. In the production aspect, there are at least five problems that must be addressed immediately, namely related to the worn-out and noisy grinding machine, the impractical tofu press and the long pressing time, the production room that is not neatly organized, workers do not apply Occupational Safety and Health (OSH), and the unorganized and unhygienic production support equipment. The results of this service are a soybean grinding machine with a 2HP (Horse Power) electric motor drive, a tofu press driven by a DC (Direct Current) electric motor with a horizontal axis, arrangement of production space, counselling on the importance of OSH and providing uniform assistance for workers, arranging production space and equipment so that it is clean, neat by paying attention to ergonomic aspects. Keywords: application; production technology; business; tofu making
Co-Authors - FACHRURROZIE -, Kustiani Aan Ikhsananto, Aan Agus Wahyudin Ahmad Nurkhin Ain Hajawiyah Aldias Bahatmaka Alifian Nur Aditya, Alifian Nur Amir Mahmud Ananda, Delya Saski Andriana, Adhe Eva Anis Widyawati Arfiyadi, Arfiyadi Arfiyadi, Arfiyadi Arief, Sandy Arizal Latif Fiatmoko, Arizal Latif Arumawan Mei Saputra Asrodin, Mukhammad Atiek Zahrulianingdyah Atiek Zahrulianingdyah, Atiek Atta Putra Harjanto Baswara, Satsya Yoga Bergas Rezqika Dwi Harini DWI LESTARI, TIARA Dyah Ayu Trihapsari, Dyah Ayu eka rahmawati Eka Rahmawati Eram Tunggul Pawenang Eram Tunggul Pawenang Feby Intan Trinanda, Feby Intan Fitria Puji Astuti, Fitria Puji Fuad, Muhammad Nur Gilang Anies Saendy, Gilang Anies Harini, Dwi Hasan Mukhibad Henny Murtini Hudzaifah Ibnu Aimar Tamir, Hudzaifah Ibnu Aimar Ikhsan, Sukardi Istiqomah, Dian Permana Krisna Dewi, Krisna Kuat Waluyo Jati Kustiani - Lestari Sukartiningsih, Lis Linda Agustina Luki Arsih, Luki Lyna Latifah Lyna Latifah M. Harlanu, M. Magda Kumalasari, Magda Muhammad Khafid Muhammad Khumaedi Muhammad Noor Ardiansah Muhandisah, Zakiyatul Mukhibab, Hasan Niswah Baroroh Niswatun Hasanah Nurcahyo, Dhanar Dwika Nurcahyo, Dhanar Dwika Nurdian Susilowati Nurlaeliyah, M.Pd.I . Oktaviana, Anggita Permatasari, Yoan Prabowo Yudo Jayanto PUDJI ASTUTI Rachmadi, Moch Faizal Rahmawati, Putri Nur Rahmawati, Putri Nur Ratna, Tuti Dewi Richatul Jannah Risanda Alirastra Budiantoro Ristina Sitio, Ristina Rizki Azizah, Rizki Rizki, Putra Rizki, Putra Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Rohman, Shohihatur Saendy, Gilang Anies Sakti, Andik Dwi Sakti, Andik Dwi Sandy Arief Selvia Yunita Setiyaningrum, R. Subowo Subowo Sugiyat, Junjung Sukardi Ikhsan Sunyoto Sunyoto Sunyoto Sunyoto Syamsul Arifin Wardianti, Sri Wasiatun Hikmah, Ifa Winata, Atika Sukma Yunita, Selvia