Garuda - Garba Rujukan Digital

Peningkatan Daya Saing Produk UMKM melalui Digitalisasi Proses Produksi dan Manajemen Persediaan di Kelurahan Sepanjang, Kecamatan Sepanjang, Kabupaten Sidoarjo Widiar Onny Kurniawan; Nurdina; Yuni Sukandani; Mutiara Rachma Ardhiani; Munir Rachman
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.6.1.10444

This community service activity aims to improve the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) products through digitalization of production processes and inventory management. The activity was carried out in Sepanjang Village, Sepanjang District, Sidoarjo Regency, from April 20 to June 20, 2025. The main problems faced by MSMEs in this area are low operational efficiency due to manual recording, weak stock management, and lack of understanding of digital technology. The method of implementing the activity includes initial observation, counseling, training in digital applications for production management and inventory, and ongoing assistance. The results of the activity show that MSMEs are able to gradually adopt digital technology, increase efficiency in production time and costs, reduce recording errors, and maintain stock availability more accurately. Furthermore, this transformation also has an impact on improving the quality of customer service and strengthening the competitive position of MSMEs in the local market. This activity makes a real contribution to the empowerment of technology-based MSMEs and forms a more adaptive and sustainable business ecosystem.

Analysis of Planning System Digitalization of Non Cash Sales of Electric Equipment Companies (Case Study in CV. Sinar Elektronik) Widiar Onny Kurniawan; Nanda Kirana
Journal of Economics, Business, and Government Challenges Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i1.208

CV Sinar Elektronik is a trading company that distributes electrical equipment like a cables, sockets, switches and etc. As a trader engaged in trading, it is important to pay attention to the information on the sales system. Sales are the main component of business processes so the exhibition can run smoothly and rhythmically. A great sales system and system will produce the right information for users. The operating system researcher conducted an analysis of the CV Sinar Elektronik distribution system and procedure which had several drawbacks and caused problems. The first problem is the lack of sales order number information and shipping information on sales orders, dust particles can be used as transaction identifiers. The second problem is that hive customers don't have a credit limit. The last problem is the absence of a customer complaint collection system. This study to analyze and evaluate the computerized information system of the sales cycle of CV Sinar Elektronik. This type of research information is qualitative and uses kick-the-bucket information sources obtained within the company. The data collection methods used are interviews, observation and documentation. The result of this research is the design of an automated commercial information system, the improvement of the techniques and documents of the CV Sinar Elektronik.

MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM : MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM Prayogi, Gusti Dian; Widiar Onny Kurniawan
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9765

Penelitian ini menganalisis motivasi di balik tindakan kecurangan yang terjadi di sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di Surabaya, dengan fokus pada UMKM yang memiliki omzet tahunan antara Rp 300 juta hingga Rp 50 miliar. Penelitian ini mengadopsi teori Fraud Triangle untuk menganalisis faktor-faktor yang berkontribusi terhadap terjadinya kecurangan di dalam organisasi. Pendekatan kuantitatif dengan analisis Partial Least Squares (PLS) digunakan untuk menguji tiga faktor utama, yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization), yang memengaruhi perilaku kecurangan. Hasil penelitian menunjukkan bahwa lemahnya sistem pengendalian internal, tekanan finansial, dan absennya pedoman etika merupakan faktor signifikan yang berkontribusi terhadap terjadinya kecurangan pada UMKM. Data dikumpulkan melalui survei dari 100 UMKM di Surabaya, dan analisis menunjukkan bahwa hubungan antara faktor-faktor tersebut dengan tindakan kecurangan memiliki signifikansi statistik yang tinggi. Penelitian ini menyimpulkan bahwa penguatan sistem pengendalian internal dan pembentukan budaya transparansi di dalam organisasi menjadi langkah penting untuk mengurangi risiko kecurangan pada UMKM. Temuan ini dapat memberikan wawasan bagi pembuat kebijakan dan pemilik bisnis di Surabaya untuk merancang strategi yang lebih efektif dalam mencegah kecurangan dan meningkatkan integritas lingkungan bisnis secara keseluruhan..

Pengembangan Desain Kemasan Produk sebagai Media Promosi untuk Meningkatkan Penjualan UMKM Di Kecamatan Gedangan - Sidoarjo Yuli Kurnia Firdausia; Fachrudy Asj’ari; Suharyanto; Widiar Onny Kurniawan; Taudlikhul Afkar
Ekobis Abdimas Vol 5 No 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.2.9982

Kunci keberhasilan penjualan produk terletak pada pengembangan bentuk kemasan dan visualisasi desain yang mampu meningkatkan daya tarik pembeli. Permasalahan terkait kemasan juga dialami oleh pelaku usaha di kelurahan gedangan kabupaten sidoarjo. Sebagian besar pelaku usaha, khususnya di bidang makanan, masih menggunakan kemasan sederhana, bahkan tanpa mencantumkan merek. Kemasan hanya berfungsi sebagai pelindung produk agar mudah dibawa dan lebih tahan lama. Program pelatihan ini bertujuan untuk memberikan edukasi dan meningkatkan keterampilan masyarakat dalam teknik pembuatan kemasan produk. Metode pelaksanaan mencakup penyuluhan, pelatihan teknik pembuatan kemasan, serta pendampingan selama proses pembuatannya. Program pengabdian kepada masyarakat yang ditujukan untuk pelaku UMKM di Kelurahan Sepanjang ini berhasil dilaksanakan dengan hasil yang memuaskan. Antusiasme tinggi dari pelaku usaha menjadi faktor pendukung keberhasilan program. Penguasaan strategi pengemasan produk diharapkan dapat membantu pelaku usaha dalam meningkatkan penjualan produk mereka

The Implementation of Forensic Accounting to Enhance the Transparency of Financial Reports Saputri, Adheriana Wida; Kurniawan, Widiar Onny; Putri, Chika Aulia
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.9

This study is a literature study that aims to examine the role of forensic accounting implementation in improving the transparency of financial reports. The main focus is to identify how the forensic approach can contribute to detecting fraud and strengthening the company's internal control system. The data in this study were obtained from various secondary sources such as scientific journal articles, books, research reports, and relevant case studies, which were selected purposively based on the suitability of the topic and the credibility of the source. The results of the study indicate that forensic accounting makes a significant contribution to improving the accuracy and accountability of financial information, especially through investigative audit techniques and forensic data analysis. This study recommends the integrity of forensic accounting in governance practices through improving human resource competency, utilizing technology, and strengthening ethics and reporting systems. The findings of this study are expected to be a reference for academics and practitioners in developing a more effective fraud prevention approach.

The Implementation of Forensic Accounting to Enhance the Transparency of Financial Reports Saputri, Adheriana Wida; Kurniawan, Widiar Onny; Putri, Chika Aulia
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.9

This study is a literature study that aims to examine the role of forensic accounting implementation in improving the transparency of financial reports. The main focus is to identify how the forensic approach can contribute to detecting fraud and strengthening the company's internal control system. The data in this study were obtained from various secondary sources such as scientific journal articles, books, research reports, and relevant case studies, which were selected purposively based on the suitability of the topic and the credibility of the source. The results of the study indicate that forensic accounting makes a significant contribution to improving the accuracy and accountability of financial information, especially through investigative audit techniques and forensic data analysis. This study recommends the integrity of forensic accounting in governance practices through improving human resource competency, utilizing technology, and strengthening ethics and reporting systems. The findings of this study are expected to be a reference for academics and practitioners in developing a more effective fraud prevention approach.

Detection of Financial Statement Fraud in Mining Companies on the Indonesia Stock Exchange Kurniawan, Widiar Onny; Saidon, Intan Marzita; Afkar, Taudlikhul; Ferara, Wanudya Ajeng
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.10

Financial statement fraud is a serious threat to investor confidence and capital market stability. This study aims to determine indications of financial statement manipulation in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score model. This study uses a quantitative approach with secondary data from the company's financial statements during the 2020-2023 period. A total of 15 companies were sampled based on certain criteria. The results of the analysis show that around 47% of the sample companies have an M-Score value above the -2.22 threshold, which means they have the potential to manipulate financial statements. This finding supports the fraud triangle theory and emphasizes the importance of a stronger supervisory system, especially in industries prone to external pressures such as mining. This research is expected to provide an initial overview for inventors, auditors, and regulators in assessing financial risk and as a reference in strengthening corporate governance.

Detection of Financial Statement Fraud in Mining Companies on the Indonesia Stock Exchange Kurniawan, Widiar Onny; Saidon, Intan Marzita; Afkar, Taudlikhul; Ferara, Wanudya Ajeng
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.10

Financial statement fraud is a serious threat to investor confidence and capital market stability. This study aims to determine indications of financial statement manipulation in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score model. This study uses a quantitative approach with secondary data from the company's financial statements during the 2020-2023 period. A total of 15 companies were sampled based on certain criteria. The results of the analysis show that around 47% of the sample companies have an M-Score value above the -2.22 threshold, which means they have the potential to manipulate financial statements. This finding supports the fraud triangle theory and emphasizes the importance of a stronger supervisory system, especially in industries prone to external pressures such as mining. This research is expected to provide an initial overview for inventors, auditors, and regulators in assessing financial risk and as a reference in strengthening corporate governance.

Pengaruh Kinerja Keuangan Terhadap Social Responsibility Perusahaan pada PT. Unilever Indonesia Tbk Kurniawan, Widiar Onny; Estiasih, Soffia Pudji; Maharani, Gintan Regita
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5031

This study has the aims of detecting the impact of ROA and ROE on CSR, the population of the financial statemenst of PT. Unilever Indonesia Tbk, sample of financial statements starting from 2018-2020 obtained 36 samples, the sampling mechanism is purposive sampling. As well as information collection techniques using documentation. Material testing using classical assumption test, multiple linear regression data analysis, hypothesis t test and F test. Based on simultaneous testing, the ROA impact on CSR is 0,000<0,05, ROE has an impact on CSR 0,033<0,05. The implementation of better corporate social responbility can practice good things for the sustainability of the company in the long term. CSR disclosure can also show that a company is carring out its obligations properly according to existing regulations and the surrounding population and environment of the company. With the activities carried out by CSR, the company can give people confidence in the company’s products after which the good name of the company becomes excellent in the eyes of the population, and can grow financial capacity which can be shown from the ROA and ROE ratio.

Persepsi Mahasiswa terhadap Kinerja Dosen PPG Prajabatan Gelombang II Semester 1 Satianingsih, Rarasaning; Zaman, Akhamd Qomaru; Astutik, Erna Puji; Khabib, Samsul; Rohmah, Nur; Hanindita, Amelia Widya; Fauziyah, Fauziyah; Kurniawan, Widiar Onny; Athohillah, M.; Rosmiati, Rosmiati; Wardani, Waqiah Nilam
Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Vol. 4 No. 3 (2024): Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI), 2024 (3)
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/jppi.v4i3.586

Program Pendidikan Profesi Guru (PPG) adalah upaya strategis untuk meningkatkan kompetensi dan profesionalisme guru di Indonesia. Universitas PGRI Adi Buana Surabaya berperan penting dalam pelaksanaan PPG Prajabatan, terutama dalam mengevaluasi kinerja dosen sebagai indikator kualitas pendidikan. Penelitian ini bertujuan untuk mengevaluasi persepsi mahasiswa terhadap kinerja dosen PPG Prajabatan Gelombang II Semester 1 tahun 2023. Metode yang digunakan adalah survei dengan kuesioner untuk mengumpulkan data dari mahasiswa. Hasil penelitian menunjukkan bahwa mahasiswa memiliki persepsi positif terhadap kejelasan penyampaian materi, interaksi dosen-mahasiswa, dan variasi metode pengajaran yang digunakan. Namun, masih ada beberapa area yang memerlukan perbaikan, seperti pemanfaatan teknologi dalam pengajaran. Kesimpulannya, persepsi positif ini mencerminkan kesiapan dosen dalam membimbing mahasiswa menuju profesionalisme, namun tetap diperlukan peningkatan pada aspek-aspek tertentu untuk mengoptimalkan kualitas pembelajaran.

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