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Pemberdayaan UMKM “Dhe Irma” Guna Meningkatkan Efisiensi Produksi dan Aspek Keuangan melalui Pengabdian Masyarakat: Empowerment of Dhe Irma's MSMEs to Increase Production Efficiency and Financial Management through Community Service Nirwana, Nihlatul Qudus Sukma; Wulandari, Indah Apriliana Sari; Hermawan, Sigit; Arista, Sintha Wahyu; Sari, Nilam
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 7 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i7.9543

Abstract

Productive MSMEs can have great potential to progress, mainly if they are well managed. This Community Service (Abdimas) program aims to empower the Dhe Irma MSME to increase production efficiency and financial management. Achieving Sustainable Development Goals (SDGs) No. 8, or "Decent Work and Economic Growth," encourages sustainable, inclusive, and productive economic growth and creates decent and productive jobs for all. The main problems faced by this MSME are the lack of understanding of financial recording and limitations in optimizing the production process, which impact business competitiveness. To overcome these problems, this program is carried out through mentoring methods, training, and providing more efficient production tools. This activity includes training in calculating HPP and optimizing the use of production tools. The implementation method in this community service is planning, implementation, and evaluation by the community service team. The results of this program show an increase in efficiency in the production process and a more structured financial recording system. Before this assistance, Pawon Dhe Irma MSME did not have financial reports, and HPP was not calculated in the sale of its products. However, after this assistance, Dhe Irma MSME has a better understanding of financial management, can make financial reports, can calculate HPP, and can increase its production capacity, which ultimately can strengthen business competitiveness in the market.
Key Drivers of High-Quality Financial Reports in Public Sector: Insights from Indonesia’s Supreme Court Safitri, Lia; Sriyono, Sriyono; Hermawan, Sigit
Media Ekonomi dan Manajemen Vol 40, No 2 (2025): July 2025
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v40i2.5890

Abstract

This study examines the impact of human resource competence on the quality of financial statements within the Supreme Court and its subordinate units, with government accounting standards and internal control over financial reporting acting as mediating variables. The study uses an explanatory design and employs a quantitative approach. Data were collected from 285 respondents across various judicial institutions, and Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0 was used to analyze it. The findings show that human resource competence positively influences the application of government accounting standards and internal control, both of which significantly enhance the quality of financial reporting. Furthermore, both mediating variables strengthen the relationship between human resource competence and financial statement quality. These results emphasize the critical role of human resource competence in improving accounting practices and internal controls to achieve higher financial reporting quality.
Optimalisasi Potensi UMKM Bandeng "ICHAKU" melalui Pendampingan Keuangan, Diversifikasi Produk, dan Branding untuk SDG's 8 Hariyanto, Wiwit; Hudi, Lukman; Hermawan, Sigit; Arista, Sintha Wahyu
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4134

Abstract

UMKM yang produktif dapat memiliki potensi yang besar untuk maju, terutama jika dikelola dengan baik. Tujuan: Dalam program Pengabdian kepada Masyarakat (Abdimas) ini untuk memberdayakan UMKM Bandeng “ICHAKU” dalam meningkatkan manajemen keuangan, diversifikasi produk, dan branding pada packaging. Sesuai dengan pencapaian Tujuan Pembangunan Berkelanjutan (Sustainability Development Goals/SDGs) No. 8 atau "Pekerjaan Layak dan Pertumbuhan Ekonomi", yang bertujuan untuk mendorong pertumbuhan ekonomi yang berkelanjutan, inklusif, dan berkelanjutan, serta menciptakan pekerjaan layak dan produktif untuk semua.  Permasalahan utama yang dihadapi UMKM ini adalah kurangnya pemahaman dalam menghitung HPP dan pencatatan keuangan, keterbatasan dalam memperluas lini produknya dengan menambahkan varian baru, serta belum adanya box packaging yang berdampak pada daya saing usaha. Untuk mengatasi permasalahan tersebut, program ini dilakukan melalui metode observasi, pelatihan dan pendampingan, serta pemberian box packaging. Metode pelaksanaan dalam pengabdian kepada masyarakat ini adalah perencanaan, pelaksanaan, dan evaluasi oleh Tim Abdimas. Hasil dari program ini menunjukkan adanya peningkatan pemahaman dalam perhitungan HPP dan pencatatan keuangan yang lebih terstruktur, adanya pemahaman dalam diversifikasi produk, serta tersedianya box packaging yang lebih menarik dan fungsional yang dapat meningkatkan daya saing. Dampak dari program Abdimas ini terlihat dari meningkatnya kepercayaan konsumen terhadap produk UMKM Bandeng “ICHAKU”, terbukanya peluang pasar yang lebih luas, serta meningkatnya motivasi pelaku usaha dalam mengelola bisnis secara lebih profesional. Selain itu, UMKM Bandeng “ICHAKU” juga mulai menunjukkan kesiapan untuk bersaing di pasar lokal maupun digital. Secara keseluruhan, kegiatan ini berkontribusi nyata dalam penguatan kapasitas ekonomi lokal yang sejalan dengan upaya pencapaian SDG's No. 8.
Intellectual Capital, Islamic Corporate Social Responsibility, Enterprise Risk Management, and Financial Performance of Halal Industry Companies Hermawan, Sigit; Amalia, Dina Ananda Nur; Arista, Sintha Wahyu; Rahayu, Duwi; Maryanti, Eny
Prosiding University Research Colloquium Proceeding of The 20th University Research Colloquium 2025: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management on the Financial Performance of Halal Industry Companies Listed on the IDX. The population in this study is industrial sector companies. The sampling technique used in this study is purposive sampling. The analysis technique used in this study uses Statistical Product and Service Solutions (SPSS). Based on the results of the study, it can be concluded that Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management have a partial effect on Financial Performance.
Student Consumer Behavior Based on Financial Literacy, Lifestyle, and Self-Control: Theory of Planned Behavior Perspective Sigit Hermawan; Nur Azizah; Akhmal Mulyadi; Sintha Wahyu Arista
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dkbe2102

Abstract

Consumptive behavior is the behavior of consuming goods without prioritizing utility and needs, but rather fulfilling the desire to try new things to improve status, prestige, lifestyle, and personal satisfaction. Consumptive behavior includes impulsive buying, driven by emotions without rational thought, and wasteful behavior, which means spending money without prioritizing needs. This study adopts behavioral accounting theory with a focus on the Theory of Planned Behavior. This study is intended to examine the influence of financial literacy, lifestyle and self-control on the Consumer Behavior of Students of the Muhammadiyah University of Sidoarjo. This type of research uses a quantitative descriptive research method. The number of respondents in this study was 86 people. This study uses primary data questionnaires with a Likert scale processed using SmartPLS version 4 with validity tests and reliability tests. The results obtained are financial literacy, lifestyle and self-control are significant to consumer behavior. Financial literacy has been shown to have a positive impact, indicating that increased financial understanding can influence a person's consumption patterns. Lifestyle also has a positive and significant impact, reflecting the role of personal values and social identity in driving purchasing decisions. Furthermore, self-control plays a significant role with a positive influence on consumer behavior, indicating that the ability to manage internal impulses influences how individuals regulate consumption.
GREEN INTELLECTUAL CAPITAL, PERFORMANCE, AND RESEARCH AGENDA Hariyanto, Wiwit; Sigit Hermawan; Sriyono
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2003

Abstract

Study This aim For explore the relationship between Green Intellectual Capital and financial, non-financial performance and opportunities research coming through approach bibliometrics . Analysis done of the 122 publications obtained from the Scopus database in the 2019-2024 period . Research result show trend increase interest towards GIC, especially in 2023. Countries such as China, Pakistan and Malaysia are becoming center study main . Journal Journal of Intellectual Capital be the most productive in publish study related to GIC. Keyword analysis​ show that concepts like sustainability , green innovation , and knowledge management are closely related with GIC. Additionally , research​ this also identifies writers , articles , and networks the most influential collaboration in field This . Research result This give more understanding​ comprehensive about development GIC research , identify gap research , and highlighting opportunity For study more carry on . Findings This can become guide for researchers , practitioners , and makers policy in develop more strategies effective For reach sustainability
Competency-Based Budget Implementation Performance, Organizational Commitment, and Leadership Rodiyah, Ainur; Sriyono, Sriyono; Hermawan, Sigit
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2548

Abstract

The Indonesian Budget, as a fiscal policy instrument in Indonesia, is aimed at promoting the prosperity of the people through government spending. However, in its implementation, there are problems in implementing the government budget, such as non-compliant financial management. This research focuses on the work unit of the First Level Religious Court in the East Java Region. Several work units have good budget management. However, there are several work units whose financial performance gets adequate marks and even approaches zero. However, in reality, work units are expected to manage their budgets efficiently and responsibly. Through a quantitative approach, this research aims to determine whether competence, organizational commitment, and leadership influence the financial performance of the First Level Religious Court work unit in the East Java Region.
THE ROLE OF GENDER IN MODERATING SPENDING HABITS AND FINANCIAL LITERACY ON PURCHASING DECISIONS Kristika, Intan Dharma; Hermawan, Sigit; Amalia, Nadhifah Hikma Adi; Shofiya, Lailatus
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.394

Abstract

Objective: The purpose of this study was to determine how Spending Habits and Financial Literacy affect Multi Level Marketing purchases on Gender. Method: This Quantitative research uses the subject members of PT Gemilang Citrus Berjaya. The sampling technique used was purposive sampling and obtained 133 subjects. The data collection technique uses a Likert scale arranged based on items derived from aspects and indicators of each variable. The data analysis technique used uses PLS4 software. Results: The results show that the significance value is greater than 0.05, which means that there is no relationship between spending habits and purchasing decisions, gender in moderating Financial Literacy, and gender in moderating Spending Habits. The significant value is smaller than 0.05, which means that Financial Literacy affects purchasing decisions. Novelty: This study provides insights into the role of gender as a moderating variable in the relationship between Spending Habits, Financial Literacy, and purchasing decisions in the Multi Level Marketing context.
Spiritual Intelligence as a Key to Auditor Performance: Kecerdasan Spiritual sebagai Kunci Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1813

Abstract

General Background: Auditor performance plays a crucial role in ensuring the credibility of financial statements and decision-making in the business sector. Specific Background: Factors such as audit experience, role ambiguity, and a healthy lifestyle are believed to shape auditor performance, yet the mediating influence of spiritual intelligence remains underexplored. Knowledge Gap: Previous studies have rarely integrated spiritual intelligence as an intervening variable connecting professional experience, psychological aspects, and lifestyle with auditor performance. Aims: This study investigates how audit experience, role ambiguity, and healthy lifestyle relate to auditor performance through spiritual intelligence as a mediating variable among auditors in Surabaya. Results: Using Partial Least Squares (PLS) with 65 respondents, the findings reveal that role ambiguity and spiritual intelligence significantly affect auditor performance, while audit experience and healthy lifestyle do not. Spiritual intelligence effectively mediates the relationship between audit experience and performance but not for role ambiguity or healthy lifestyle. Novelty: This research integrates behavioral, spiritual, and professional dimensions in explaining auditor performance. Implications: Enhancing auditors’ spiritual intelligence can strengthen ethical awareness, decision quality, and professional resilience in complex audit environments.Hightlight: Spiritual intelligence mediates auditor performance dynamics. Behavioral and professional factors are integrated. Supports sustainable ethical auditing practices. Keywords: Auditor Performance, Spiritual Intelligence, Audit Experience, Role Ambiguity, Healthy Lifestyle    
Strategi Efektif untuk Merekrut dan Mengelola Karyawan Generasi Z dalam Manajemen Bisnis Global Reginald, Azel Raoul; Muhammad, Nur Sa'adah; Rochani, Oktavia Siti; Arifin, Mochamd Djainul; Hermawan, Sigit
Arus Jurnal Sosial dan Humaniora Vol 4 No 2: Agustus (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i2.513

Abstract

Artikel ini menganalisis strategi efektif dalam merekrut dan mengelola karyawan Generasi Z di lingkungan manajemen bisnis global. Menggunakan pendekatan kualitatif dengan studi kasus, penelitian ini menyoroti pentingnya adaptasi strategi perusahaan terhadap nilai-nilai, preferensi, dan teknologi yang digunakan oleh Generasi Z. Hasil penelitian menunjukkan bahwa implementasi strategi yang tepat dapat meningkatkan kinerja organisasi melalui peningkatan retensi karyawan, motivasi kerja, dan adaptasi terhadap perubahan pasar global. Implikasi praktis dari temuan ini menekankan perlunya pendekatan manajemen yang inklusif dan adaptif untuk mengoptimalkan potensi Generasi Z dalam lingkungan kerja yang dinamis. Artikel ini memberikan kontribusi penting dalam memahami cara-cara baru dalam merekrut dan mengelola tenaga kerja generasi baru yang krusial bagi keberlanjutan dan kesuksesan perusahaan di era bisnis global saat ini.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Benedictus Dimas Cahyo Priastono Bryan Eka Candrawati, Clarisa Ika Chandra Pratama Rulidha Chusnainy, Mirza Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Septy Mega Altino Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Duwi Rahayu Dwi Anjani Dwi Auliyah Eka Putri Sayekti Eka, Bryan Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Fahruddin, A'rasy Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Firdaus, Arsy Maulana Firman Alfarisi Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Habibie, Muhammad Yusuf Hadiah Fitriyah Hadiah Fitriyah Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Khumairo, Fifi Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariana, Shinta Didin Hari Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nabila, Ainun Mala Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningrum, Ayu Stya Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Qonitah, Iffah raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana ranny buggy wahyu Ratna Nugraheni Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Riskiyah, Siti Fatikhatur Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya Safitri, Lia Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Very M, Mufti Rosyid vinsa adi laksana Wardani, Shintya Wati, Deby Fatmah Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati