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Helianti Utami
Universitas Negeri Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Membangun Generasi Muda yang Mampu Melewati Masa Pandemi dengan Menjaga Kesehatan Mental Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 5, No 1 (2022): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i1p14-22

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan wawasan bagi generasi muda mengenai kesehatan mental, khususnya pada saat pandemi, indikasi adanya masalah kesehatan mental, dan strategi untuk mengatasi masalah kesehatan mental yang dirasakan secara mandiri, serta pentingnya berkonsultasi pada ahlinya jika dirasakan sulit untuk mengatasi masalah yang dialami. Topik kesehatan mental dirasa penting untuk diangkat mengingat generasi muda merupakan aset masa depan bangsa dan rawan untuk terkena masalah kesehatan mental. Pada masa pandemi, kesehatan fisik merupakan fokus perhatian utama dari pemerintah, dan cenderung mengabaikan aspek kesehatan mental. Metode pelaksanaan menggunakan webinar secara online mengingat pada saat pelaksanaan kegiatan pengabdian bertepatan dengan diberlakukannya peraturan ppkm dari pemerintah. Hasil dari kegiatan ini berupa bertambahnya wawasan seputar kesehatan mental yang terlihat dari respon chat pada screen zoom, dan juga terlihat dari kuisioner yang diberikan pada peserta. Selain itu peserta merasa terbantu dengan adanya solusi yang diberikan oleh para pembicara terkait dengan permasalahan yang dihadapi peserta, terlihat dari konsultasi yang dilakukan para peserta pada sesi sharing konsultasi yang disediakan pada kegiatan ini. Kata kunci— Pengabdian masyarakat, Pengetahuan kesehatan mental, Pandemi Covid-19, Generasi muda  Abstract The community service activity aims to provide insight for the young generation about mental health, especially during a pandemic, the indications of mental health problems, and the strategies for dealing with the matters experienced independently, as well as the importance of consulting with experts if it is felt unable to handle their owned issues. The topic of mental health is considered important to raise as the younger generation is the nation's future asset and is prone to mental health problems. During a pandemic, physical health is the focus of government attention, and tends to ignore mental health aspects. The implementation method uses online webinars considering that when the implementation of service activities coincides with the enactment of PPKM regulations from the government. The result of this activity is a better understanding of the audience about mental health which can be seen from the chat response on the zoom screen, and the results of participants’ questionnaires. In addition, the participants felt helped by the solutions provided by the speakers related to the problems they faced, it could be seen from the consultations carried out by the participants in the consultation sharing sessions provided in this activity. Keywords— Community service activity, Insight of mental health, The Covid-19 pandemic, Young generation
Pelatihan Soft Skill Komunikasi dan Interpersonal Untuk Meningkatkan Kompetensi Mahasiswa Calon Akuntan Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 7, No 1 (2024): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i1p001

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan wawasan dan praktik latihan kepada mahasiswa calon akuntan tentang soft skill komunikasi dan interpersonal. Topik soft skill komunikasi dan interpersonal penting untuk diberikan pada mahasiswa, dikarenakan merupakan salah satu penilaian penting pemberi kerja pada saat proses rekruitmen. Namun, hasil riset menunjukkan mahasiswa kurang memberikan perhatian pada soft skill khususnya komunikasi dan interpersonal. Selain itu, soft skill tersebut tidak terdapat dalam kurikulum akuntansi, sehingga mahasiswa kurang mendapatkan wawasan dan praktik soft skill komunikasi dan interpersonal. Alasan tersebut menjadi pertimbangan tim abdimas FEB UM untuk mengangkat topik soft skill komunikasi dan interpersonal dengan menggunakan metode pelatihan, agar mahasiswa calon akuntan tidak hanya mendapatkan ilmu teoritisnya, namun juga mempraktikan langsung soft skill tersebut. Metode tersebut mengharuskan mahasiswa untuk mempraktikan soft skill nya dengan arahan dari mentor komunikasi dan interpersonal yang profesional. Mentor juga memberikan feedback secara detail pada beberapa mahasiswa yang berani untuk praktik di depan teman-temannya. Hasil kegiatan pelatihan diperoleh melalui kuisioner berupa feedback positif dari peserta. Peserta mendapatkan wawasan mengenai soft skill komunikasi dan interpersonal, merasa lebih percaya diri untuk berkomunikasi, juga termotivasi untuk berlatih secara mandiri. Harapannya, mahasiswa dapat meningkatkann kemampuan soft skill nya dan mampu bersaing dalam dunia kerja. Kata kunci— Pengabdian Masyarakat, Pelatihan, Soft Skill Komunikasi dan Interpersonal, Mahasiswa Abstract This community service activity aims to provide prospective accountant students with insight and practical training regarding communication and interpersonal soft skills. The topic of communication and interpersonal soft skills is important to give to students, because it is one of the essential assessments of employers during the recruitment process. However, research results show that students need to pay more attention to soft skills, especially communication and interpersonal skills. Apart from that, these soft skills are not included in the accounting curriculum, so students need to get the insight and practice of communication and interpersonal soft skills. The FEB UM community service team considered this reason to raise the topic of communication and interpersonal soft skills using training methods, so that prospective accountant students not only get theoretical knowledge, but also practice these soft skills directly. This method requires students to practice their soft skills with direction from professional communication and interpersonal mentors. Mentors also provide detailed feedback to several students who dare to practice in front of the class. The results of training activities were obtained through questionnaires in the form of positive feedback from participants. Participants gain insight into communication and interpersonal soft skills, feel more confident in communicating, and are also motivated to practice independently. The hope is that students can improve their soft skills and be able to compete in the world of work. Keywords— Community Service Activity, Training, Soft Skill Communication and Interpersonal, Students
Studi Fenomenologi: Audit Investigasi dalam Pengungkapan Fraud Iqbal, Mohammad; Utami, Helianti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24109

Abstract

Purpose: This research aims to provide an in-depth understanding of investigative audits in uncovering fraud using a phenomenological approach. Method: This study involves six auditors from 3 KAPs in Malang City. Research data was obtained through semi-structured interviews. Interview data was analyzed by taking the essence of noema and noesis to get meaning. Results: Not all auditors use the latest investigative audit standards when conducting investigative audits. Understanding investigative audit standards, accounting, and legal is needed to support competence, apart from experience and certification. The complexity of audit procedures in analyzing data is an obstacle auditors face. In addition, the threat of intimidation felt by auditors can disrupt the audit process. The availability of data and collaboration with related parties supports the success of an investigative audit. Implications: Auditors must participate in continuous professional training in investigative audits to improve their competence. Apart from that, cooperation between various parties is needed to provide auditors with audit data and a sense of security. Novelty: This research contributes to the investigative audit literature using a qualitative phenomenological approach, which is still rarely found. The phenomenological approach provides an in-depth understanding of investigative audits from the perspective of its auditors.
The Effect of Financial Literacy, Income, And Financial Planning on Stock Investment Decisions Nanda Prastiwi, Bellia; Utami, Helianti; Juliardi, Dodik
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 4 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i4.210

Abstract

This study examines the effect of financial literacy, income, and financial planning on stock investment decisions. The population in this study uses young workers who are members of the Beginner Stock Investor (ISP) community. This study used a questionnaire distributed to members of the ISP community in East Java as a sample, with 100 respondents. Sampling using non-probability sampling with a purposive sampling approach. This study uses descriptive and multiple linear regression analysis to test the hypothesis. From the multiple linear regression analysis results, the researchers found that financial literacy, income, and financial planning affect stock investment decisions.
Pelatihan Merajut Ibu-Ibu PKK Sebagai Upaya Meningkatkan Kesejahteraan Finansial Keluarga Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 7, No 3 (2024): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i3p155

Abstract

Meskipun PKK telah berdiri selama puluhan tahun dan aktif dalam kegiatan yang berupaya meningkatkan kesejahteraan keluarga, akan tetapi masih terdapat kendala dalam efektivitas pelaksanaannya. Penelitian sebelumnya menunjukkan bahwa kegiatan PKK yang mendapatkan respon positif adalah kegiatan yang melibatkan keterlibatan langsung dan berpotensi memberikan imbalan ekonomis. Oleh karena itu, pengabdian ini menyelenggarakan pelatihan merajut bagi Ibu-Ibu PKK di RT 4 Kendalsari Kota Malang untuk memberikan bekal keterampilan yang berpotensi dapat meningkatkan kesejahteraan keluarganya sesuai visi misi PKK terutama dalam aspek finansial. Pelatihan diselenggarakan sebanyak tiga pertemuan dengan variasi hasil produk mulai dari tali masker, dompet koin hingga tas pesta. Metode yang digunakan dalam pelatihan adalah pelatihan praktis dengan bantuan instruktur dan saling belajar-mengajar antar peserta. Hasil pelatihan menunjukkan respon positif dan peningkatan keterampilan dengan peserta yang telah berhasil menghasilkan produk bernilai komersial dan berencana untuk mengembangkan keterampilannya lebih lanjut. Program ini turut mendukung tujuan pembangunan berkelanjutan (SDGS) khususnya pada aspek pendidikan berkualitas (SDGS 4) dan pekerjaan layak serta pertumbuhan ekonomi (SGDS 8) melalui fokus pada pemberdayaan keluarga dan peningkatan keterampilan yang juga sejalan dengan salah satu program pokok PKK dalam meningkatkan kesejahteraan keluarga di Indonesia. Kata kunci— Pengabdian Masyarakat, PKK, Merajut, Finansial, SDGs Abstract Although PKK has been established for decades and has been active in activities aimed at improving family welfare, there are still constraints in the effectiveness of its implementation. Previous research has shown that PKK activities that receive a positive response are those that involve direct participation and have the potential to provide economic returns. Therefore, this service provides knitting training for PKK mothers in RT 4 Kendalsari, Malang City to provide skills that have the potential to improve their family's welfare in accordance with the PKK's vision and mission, especially in the financial aspect. The training was held for three meetings with variations in product results ranging from mask straps, coin purses to party bags. The method used in the training is practical training with the assistance of instructors and mutual learning among participants. The results of the training show a positive response and improvement in skills with participants who have successfully produced commercially valuable products and plan to develop their skills further. This program also supports the Sustainable Development Goals (SDGs), especially in the aspects of quality education (SDG 4) and decent work and economic growth (SDG 8) with a focus on family empowerment and improving skills, which is also in line with one of the main programs of PKK in improving family welfare in Indonesia. Keywords— Community Service, PKK, Knitting, Financial, SDGs
Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Sary, Izdiharningrum Ghina; Utami, Helianti; Andayani, Endang Sri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1591

Abstract

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)
Data Analytic in Internal Auditing: A Scoping Review Dushyirehamwe, Anne Marie; Utami, Helianti; Diana Tien Irafahmi
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.334

Abstract

Technology has become a more significant component of internal and external audits, and rapid changes are occurring in auditing procedures to reflect developments in the business world. This study aims to review existing literature on Data Analytics in Internal Auditing. The research utilizes the scoping review method, which follows the protocol established by Arksey and O'Malley (2005). The investigation has 20 years of observation, from 2003 to 2023. Thirty-nine articles were selected from electronic databases: Sage Journals, Springer, Taylor & Francis, Wiley, Emerald Publish, and Science Direct. The mapping research demonstrates the growth of data analytics in internal auditing. Key findings indicate that data analytics offers numerous advantages for internal auditing, including improved risk identification, enhanced fraud detection, increased operational efficiency, and better decision-making support. However, significant challenges persist, including issues related to data quality, skills gaps, organizational resistance, and technological constraints, emphasizing its crucial role in improving internal audit effectiveness and efficiency and indicating which skills internal auditors need to gain knowledge about internal auditing technology. The Review concludes by identifying gaps in the literature and suggesting future research directions to further advance our understanding of data analytics in internal audits and its implications for organizational performance and compliance.
The Effect of Corporation Reputation Mediation on Enterprise Risk Management (ERM) Disclosure and Firm Value Firdausiyah, Zakiyah Fitri; Utami, Helianti; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.356

Abstract

Enterprise Risk Management (ERM) disclosure can support companies to assess various threats and opportunities to maintain the firm's competitive advantage. The aim of this research is to analyze the effect of Enterprise Risk Management (ERM) disclosure on firm value with corporate reputation as a moderating variable. The research method used is an explanatory descriptive quantitative approach. The sample population for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling technique used was purposive sampling, so that 38 companies were obtained. Data analysis techniques use inner model, outer model and hypothesis testing with the help of SmartPLS 4.0.9.5 software. The research results show that Enterprise Risk Management (ERM) disclosure and corporate reputation have a positive and significant effect on firm value. Corporate reputation has a positive and significant effect in mediating Enterprise Risk Management (ERM) disclosure on firm value. This research also uses profitability and firm size as control variables. The results of profitability research do not have a positive effect on firm value. Firm size has a positive effect on firm value. Recommendations for further research are to expand the variables used, such as corporate social responsibility, intellectual capital, corporate governance structure.
University Ranking and Information Disclosure: The Case of Indonesia Sri Pujiningsih; Helianti Utami
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.23583

Abstract

This study aims to explore the information disclosure level of universities in Indonesia andits relationship with university ranking. Data were collected from universities reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis andregression tests, this study found a low level of information disclosure in universities inIndonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to theother information disclosures. The intellectual capital disclosure is not explicitly stated inthe universities reports. The results of the regression test confirmed that the universitiesranking have a positive effect on the universities disclosure level. The study supports theapplicability of the signal theory in the context of higher education institutions.
Co-Authors Ajeng Aina Nur Islam Ayu Ambang Lestari Bambang Sugeng Diana Tien Irafahmi Dodik Juliardi Dushyirehamwe, Anne Marie Endang Sri Andayani Firdausiyah, Zakiyah Fitri Fitria Retno Arifiani Iga Septyas Fransiska Izdiharningrum Ghina Sary Lintang Suminar Nanda Prastiwi, Bellia Novitasari Novitasari Nurika Restuningdiah Sary, Izdiharningrum Ghina Sri Pujiningsih Sunaryo Sunaryo Suryani, Ani Wilujeng Triadi Agung Sudarto