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All Journal Jurnal Pendidikan Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Pengabdian kepada Masyarakat Journal of Economics, Management, Business And Accounting (JEMBA) International Journal of Entrepreneurship & Technopreneur (INJETECH)
Adeh Ratna Komala
Departemen Akuntansi, Universitas Komputer Indonesia, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERSEPSI MAHASISWA ATAS KEGIATAN MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) DI LINGKUNGAN PRODI AKUNTANSI UNIKOM Sri Dewi Anggadini; Surtikanti; Siti Kurnia Rahayu; Adeh Ratna Komala; Lilis Puspitawati; Wati Aris Astuti
Jurnal Pendidikan Vol. 23 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jp.v23i1.2563.2022

Abstract

The purpose of this study was to examine student perceptions of the Merdeka Belajar Kampus Merdeka (MBKM) policy, which intends to create a superior generation with a high level of creativity, inovative ideas, and ready to learn under any conditions. The MBKM policy provides opportunities and freedom for students to choose programs and activities to gain knowledge and a different academic atmosphere, to enrich their knowledge and skills. This research is descriptive quantitative in nature. The respondents in this study were 257 active students of the Unikom Accounting Study Program. The results showed that most students had a good and positive understanding of MBKM policy and the benefit in the forms of improved hard and soft skills, regardless of the challenges. For future advancement, the university needs to continuously socialize and facilitate the University's MBKM policy implementation. Penelitian ini bertujuan untuk mengkaji persepsi mahasiswa atas kegiatan Merdeka Belajar Kampus Merdeka (MBKM) untuk menciptakan generasi unggul dengan kreativitas, ide, inovasi dan siap belajar hal baru. Kebijakan MBKM ini memberikan peluang kepada mahasiswa untuk mengembangkan potensi diri, memilih lingkungan kampus untuk menimba ilmu sehingga untuk menemukan atmosfer akademik yang berbeda untuk memperkaya pengetahuan dan skills. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Populasi dan sampel pada penelitian ini adalah 257 mahasiswa aktif Program Studi Akuntansi Unikom. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa telah memahami kebijakan dan program MBKM serta manfaatnya dalam memberikan tantangan dan kesempatan bagi mahasiswa untuk pengembangan inovasi, kreativitas, kapasitas, kepribadian, serta terbentuknya hard skills dan soft skills mahasiswa. Untuk pelaksanaan ke depan universitas secara berkesinambungan perlu melakukan sosialisasi dan fasilitasi MBKM dengan lebih intens.
Optimalisasi Laba UMKM Melalui Manajemen Keuangan Adeh Ratna Komala
Indonesian Community Service and Empowerment Journal (IComSE) Vol 3 No 1 (2022): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.22 KB) | DOI: 10.34010/icomse.v3i1.4930

Abstract

The purpose of this service is to provide training to manage business profits for Micro, Small and Medium Enterprises (MSEs) in the Bandung area as many as 200 participants. The implementation method is carried out virtually via zoom us where at the end of the session participants are given the opportunity to ask questions related to problems in managing finances. The material provided is related to the stages in managing finances, namely: separate business capital from own capital, all recorded correctly, financial statements are prepared including statements of financial position, comprehensive income statements, statements of changes in equity and cash flow statements. This is done so that business operations are well controlled. This activity is organized by the Accounting Student Association (HMAk UNIKOM). The result of this service is that the participants of Micro, Small and Medium Enterprises (MSEs) are greatly helped in managing their business profits. The material presented becomes the basis for participants in improving their business financial records. The participants were also given additional material in using social media to market their products, The conclusion of this activity is very beneficial for Micro, Small and Medium Enterprises (MSEs) actors in managing their business finances so that the sustainability of their business is maintained. Key words: MSEs, profit optimization, social media
STRATEGI PENINGKATAN USAHA UMKM MELALUI IMPLEMENTASI AKUNTANSI UMKM Wati Aris Astuti; Adeh Ratna Komala
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i9.1247

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini memiliki relevansi dengan kebutuhan para pelaku UMKM & Start-up yang disasar. Pengenalan terhadap Media Sosial sebagai bentuk Teknologi Digital yang telah mereka gunakan menjadi dasar dalam pengenalan pengetahuan lain yang menunjang keterampilan dalam kreativitas dan inovasi strategi pencapaian laba usaha. Hal-hal yang diperlukan para pelaku UMKM ini adalah pemahaman mengenai kepemimpinan (leadership) pelaku UMKM dalam peningkatan usaha dengan melalui implementasi akuntansi.
PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKATAN MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Kantor Akuntan Publik di Kota Bandung) Adeh Ratna Komala; Novi Suciana
Journal of Economics, Management, Business and Accounting (JEMBA) Vol 1 No 1 (2021): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.369 KB) | DOI: 10.34010/jemba.v1i1.5017

Abstract

Laporan keuangan berupa gambar berdasarkan kebutuhan suatu perusahaan, maka laporan keuangan yang disajikan harus relevan dan dapat diandalkan. Oleh karena itu, laporan keuangan relevan dan dapat diandalkan, oleh karena itu perusahaan sangat membutuhkan auditor untuk mempelajari atau mengaudit kewajaran berdasarkan laporan keuangan. Oleh karena itu penelitian ini bertujuan untuk mengetahuinya pengaruh profesionalisme auditor dan etika profesional terhadap tingkat materialitas dalam mengaudit laporan keuangan. Metode penelitian yang digunakan adalah kuantitatif dimana jenis data yang digunakan adalah data utama yang diperoleh dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah 41 auditor yang bekerja pada 8 Kantor Akuntan Publik di Kota Bandung. Teknik pengambilan sampel dalam penelitian ini menggunakan program SPSS versi 23. Hasil uji t menunjukkan bahwa profesionalisme auditor berpengaruh signifikan terhadap tingkat materialitas. menggunakan t hitung (2,851) > t tabel (2,024) dan nilai sig 0,007 < 0> t tabel (2,024) dan nilai sig 0,013 < 0>Adjusted R Square) sebanyak 0,068 atau 46,5%. Hal ini berarti variabel tingkatan materialitas bisa dijelaskan oleh variabel profesionalisme auditor dan etika profesi.
Lebarkan Sayap Penjualan Melalui Marketplace Fahsa Urfaini Aghniya; Adeh Ratna Komala
Journal of Economics, Management, Business and Accounting (JEMBA) Vol 2 No 1 (2022): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v2i1.7494

Abstract

The development of increasingly advanced technology requires business actors to keep up with existing changes. The use of the internet in Indonesia is widely used for the economic field, namely, helping business actors to market their products, provide product information to consumers, and make sales and purchases online. This development affects the growth of the marketplace in Indonesia, consumers are more attracted by the marketplace because it is more practical, can be done anywhere and modern. This research method, using descriptive method. Descriptive research is research conducted to determine the value of independent variables, either one or more (independent) variables without making comparisons, or connecting with other variables. In this study, there were 200 MSME business actors who gave their assessments of the e-commerce marketplace. The results obtained from this research are that the marketplace can provide facilities so that MSME business actors can market their products more broadly globally, can increase sales and facilitate buying and selling transactions to consumers. This study aims to introduce micro, small and medium business actors to several available marketplaces and utilize these marketplaces to expand market access.
Design of Web-Based Promotion Adeh Ratna Komala; H O Pakaya; I Ilhamdhani; N R Fauziyya
International Journal of Entrepreneurship & Technopreneur (INJETECH) Vol 1 (2021): International Journal of Entrepreneurship & Technopreneur (INJETECH) 2021
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.625 KB) | DOI: 10.34010/injetech.v1i1.4821

Abstract

The purpose of this study is to determine customer satisfaction by looking at the variables of interaction quality, system quality, and usability. This is done so that Chocolatier Dessert, as one of the desserts and snacks retailers, can compete and grow, so a website is designed to promote the goods produced. The method used the waterfall method, which works on the essence of a system that is done sequentially or linearly. The data was collected by distributing a list of questions to 50 respondents. The data collected was then processed using the SPSS application to test its validation and reliability. It is done to measure customer satisfaction and the variables that influence it. The results show that promoting the chocolatier through the website was very effective where the interaction quality and information system variables affected customer satisfaction, while usability did not. From the results of this study, it can be seen to maintain customer satisfaction. It is necessary to pay attention to the interaction system and information systems in promoting the Chocolatier Dessert.
Co-Authors Fahsa Urfaini Aghniya H O Pakaya I Ilhamdhani Lilis Puspitawati N R Fauziyya Novi Suciana Siti Kurnia Rahayu Sri Dewi Anggadini Surtikanti Wati Aris Astuti