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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomika & Sains Jurnal Pengabdian Kepada Masyarakat Sevaka: Hasil Kegiatan Layanan Masyarakat
Gede Mandirta Tama
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Social Sciences Other

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Pengaruh Komitmen Profesional, Moral Reasoning dan Budaya Organisasi Terhadap Keputusan Etis Auditor Independen Gede Mandirta Tama; Ida Ayu Gede Danika Esa Pradnyani; Made Konny Koswara
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.915

Abstract

This study aims to empirically prove: (1) the effect of professional commitment on the ethical decisions of independent auditors, (2) the effect of moral reasoning on the ethical decisions of independent auditors and (3) organizational culture on the ethical decisions of independent auditors. The population of this study is independent auditors in the capital market at KAP in East Java and West Java regions registered with the OJK. The sampling method using total sampling technique obtained a sample of 59 people. Data comes from primary data in the form of respondents' answers to questionnaire statements. The data analysis technique used is the partial least square (PLS) model. The results of this study indicate that professional commitment, moral reasoning and organizational culture have a positive effect on ethical decisions at KAP in the East Java and West Java regions registered with the OJK.
Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals Ida Ayu Gede Danika Esa Pradnyani; Gede Mandirta Tama; Happy Herawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i2.916

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.
Pengaruh Kompetensi Sumber Daya Manusia, Kinerja Manajerial Dan Job Relevant Information Terhadap Penerapan Anggaran Koperasi Nyoman Sri Padmini; Made Konny Koswara; Gede Mandirta Tama
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.921

Abstract

This study aims to prove empirically: (1) the effect of human resource competence, (2) managerial performance and (3) job relevant information on the implementation of the cooperative budget implemented in Buleleng Regency, Bali. Descriptive quantitative method is one type of research applied in this study. The data sources used in this study used primary data in the form of questionnaires given directly to respondents. This research was conducted at cooperatives in Buleleng Regency with a total research sample of 74 cooperatives obtained from the Slovin formula. Tenik sampling based on Proportional cluster sampling and obtained the number of respondents in this study as many as 222 respondents. . The results of this study indicate that human resource competencies, managerial performance and job relevant information have a positive and significant effect on the implementation of the cooperative budget in Buleleng Regency, Bali Province.
Peningkatan Kapasitas Manajerial UMKM Melalui Pelatihan Manajemen Keuangan di Desa Brangjan Kec.Ungaran Barat Kab.Semarang Umi Fadlillah Hidayanti; Wahyu Kusuma Dewi; Nyoman Sri Padmini; Gede Mandirta Tama; Salma Aprilia Hidayati; Faizah Mintya Rahmawati
Sevaka : Hasil Kegiatan Layanan Masyarakat Vol. 2 No. 3 (2024): Agustus : Sevaka : Hasil Kegiatan Layanan Masyarakat
Publisher : STIKES Columbia Asia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62027/sevaka.v2i3.337

Abstract

This community service aims to improve the managerial capacity of Micro, Small, and Medium Enterprises (MSMEs) in Brangjan Village, West Ungaran District, Semarang Regency through financial management training. The method used is a qualitative approach with interview and observation techniques.This training covers topics such as proper financial recording, cash flow management, and budgeting to ensure business sustainability. Additionally, participants were given insights into efficient working capital management strategies and how to identify and manage financial risks commonly faced by MSMEs. The training process involved active participation from participants through case studies and group discussions, allowing them to share experiences and challenges they face in running their businesses.Based on the results of observations and interviews, most participants showed improved skills in managing their business finances, reflected in better-organized financial reports and more structured financial planning. These results indicate that the training had a positive impact on the financial and managerial performance of MSMEs in Brangjan Village. With this training, it is hoped that MSME owners in the village will be better prepared to face economic challenges, enhance competitiveness, and achieve sustainability in running their businesses.
Pengenalan Perdagangan Saham Bagi Mahasiswa Di Kecamatan Semarang Barat Adji Seputro; Andreas Tigor Oktaga; Gede Mandirta Tama; Made Konny Koswara; Nyoman Sri Padmini; Ida Ayu Gede Danika Esa Pradnyani
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.652

Abstract

This Community Service Program (PkM) aims to introduce the fundamentals and practices of stock trading to university students in Semarang Barat District. The program was conducted in collaboration with the Indonesia Stock Exchange Representative Office of Central Java 1. The methods included educational sessions, stock trading simulations, and interactive discussions. The results indicate an increased understanding among students regarding capital market mechanisms, investment instruments, and potential risks in stock trading. Furthermore, the program encouraged a mindset shift: students who initially perceived stocks as complex and high-risk instruments came to recognize the capital market as a transparent, legal, and accessible investment avenue. Theoretically, this activity aligns with literature highlighting the critical role of financial literacy and capital market education in shaping young investors’ behavior.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RETURN ON ASSETS PADA PERUSAHAAN SUB SEKTOR KOSMETIK Gede Mandirta Tama; Zada Amadea Ramadhani
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 1 (2025): Mei 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i1.669

Abstract

This study aims to examine the impact of Good Corporate Governance (GCG), which consists of institutional ownership, independent commissioners, and the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, as measured by Return on Assets (ROA), in the cosmetic sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. This study uses a quantitative method. The sampling technique applied is purposive sampling, resulting in a sample of 6 companies. The data used in this research are secondary data in the form of annual reports obtained from the official websites of the companies or the Indonesia Stock Exchange (www.idx.co.id). The analysis method employed is multiple regression analysis using SPSS version 29. The results of this study show that: (1) Institutional ownership has an effect on Return on Assets. (2) Independent commissioners have an effect on Return on Assets. (3) Corporate Social Responsibility has no effect on Return on Assets.
Pengenalan Perdagangan Saham Bagi Mahasiswa Di Kecamatan Semarang Barat Adji Seputro; Andreas Tigor Oktaga; Gede Mandirta Tama; Made Konny Koswara; Nyoman Sri Padmini; Ida Ayu Gede Danika Esa Pradnyani
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.652

Abstract

This Community Service Program (PkM) aims to introduce the fundamentals and practices of stock trading to university students in Semarang Barat District. The program was conducted in collaboration with the Indonesia Stock Exchange Representative Office of Central Java 1. The methods included educational sessions, stock trading simulations, and interactive discussions. The results indicate an increased understanding among students regarding capital market mechanisms, investment instruments, and potential risks in stock trading. Furthermore, the program encouraged a mindset shift: students who initially perceived stocks as complex and high-risk instruments came to recognize the capital market as a transparent, legal, and accessible investment avenue. Theoretically, this activity aligns with literature highlighting the critical role of financial literacy and capital market education in shaping young investors’ behavior.
Co-Authors Adji Seputro Andreas Tigor Oktaga, Andreas Faizah Mintya Rahmawati Happy Herawati Ida Ayu Gede Danika Esa Pradnyani Made Konny Koswara Nyoman Sri Padmini Salma Aprilia Hidayati Umi Fadlillah Hidayanti Wahyu Kusuma Dewi Zada Amadea Ramadhani