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All Journal Cognicia Jurnal Analis Farmasi EKONOMI BISNIS ARTISTIC : International Journal of Creation and Innovation JURNAL ILMIAH GLOBAL EDUCATION Empiricism Journal JAF (Jurnal Analis Farmasi) Suluh: Jurnal Seni Desain Budaya Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Edusight International Journal of Multidisciplinary Studies (EIJOMS) FISCAL: Jurnal Akuntansi dan Perpajakan
Kristanti Kristanti
Pusat Penelitian Ekologi Kesehatan, Badan Litbang Kesehatan, Depkes RI
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Social Sciences Other

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Strategi Pemasaran Dan Pengelolaan Keuangan Pada Program "Bank Sayur" Hidroponik Rumah Tangga Berbasis Ekonomi Berkelanjutan Wicahyono, Agus; Fiqi Hidayatulloh, Muhammad; Kurniawati, Maulida; Kristanti, Kristanti; Fitri Indriyani, Desi
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 6 No 1 (2026)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/75h1ev60

Abstract

Access to fresh and healthy vegetables in urban areas remains limited due to dependence on external supplies, leading to high costs and reduced product freshness. The Community Service Program (PkM) “Vegetable Bank” serves as a solution to empower households to produce small-scale, pesticide-free hydroponic vegetables, while simultaneously strengthening household economies through a collective marketing system. This activity was carried out in Gedog Wetan Village, Turen Subdistrict, Malang Regency, in June 2025, involving community health workers (Kader), youth organizations (Karang Taruna), and village officials as target partners.The implementation consisted of five main stages: survey and socialization, technical training, cultivation assistance, marketing simulation and financial recording, and final evaluation. The methods employed included hydroponic training, application of the marketing mix (4Ps), and training in basic financial recording. As a result, participants were able to produce high-quality vegetables, market their products both locally and online, and independently prepare financial reports. This program not only improved family skills and income, but also created a community-based local food resilience model that can be replicated
Prosedur Konfirmasi untuk Menguji Asersi Keberadaan dan Hak Kepemilikan Piutang Usaha PT DIN oleh KAP JAPP Resti, Dina; Tamimi, Yusrina Alyani; Kristanti, Kristanti; Fachrunnisa, Zidni Husnia
Empiricism Journal Vol. 7 No. 1: March 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/twgvts71

Abstract

Penelitian ini mengevaluasi pelaksanaan prosedur audit konfirmasi piutang usaha oleh KAP JAPP pada PT DIN untuk menguji asersi keberadaan dan hak kepemilikan. Piutang usaha merupakan akun penting dalam laporan keuangan yang rentan terhadap salah saji dan kecurangan, sementara bukti empiris mengenai penerapan konfirmasi piutang pada perusahaan manufaktur otomotif masih terbatas. Penelitian menggunakan metode deskriptif melalui observasi langsung selama Praktik Kerja Lapangan. Dari 54 pelanggan, auditor mengirim konfirmasi kepada 44 pelanggan dan memperoleh tingkat respons sebesar 97,7%. Sebanyak 43 pelanggan memberikan tanggapan yang sesuai dengan catatan perusahaan, sedangkan satu pelanggan tidak merespons. Untuk mengatasi nonrespons tersebut, auditor menerapkan prosedur alternatif berupa penelusuran pembayaran setelah tanggal neraca dan pemeriksaan dokumen pendukung, seperti faktur, surat jalan, dan bukti penerimaan barang. Hasilnya menunjukkan bahwa piutang tersebut tetap dapat dibuktikan keberadaannya. Selain itu, tidak ditemukan selisih material antara catatan perusahaan dan hasil konfirmasi. Temuan ini menunjukkan bahwa saldo piutang usaha PT DIN telah memenuhi asersi keberadaan dan hak kepemilikan serta disajikan secara andal dalam laporan keuangan. Secara praktis, penelitian ini menegaskan efektivitas konfirmasi positif sesuai SA 505, meskipun temuan masih terbatas pada studi kasus tunggal. Confirmation Procedures to Test the Assertion of the Existence and Ownership Rights of PT DIN Accounts Receivable by KAP JAPP Abstract This study evaluates the implementation of accounts receivable confirmation procedures performed by KAP JAPP at PT DIN to test the assertions of existence and rights. Accounts receivable represent a significant component of financial statements and are particularly vulnerable to misstatement and fraud, while empirical evidence on the application of receivable confirmations in automotive manufacturing companies remains limited. This research employed a descriptive method based on direct observation during an internship program. Of 54 customers, the auditor sent confirmations to 44 and obtained a response rate of 97.7%. A total of 43 customers provided responses consistent with the company’s records, while one customer did not respond. To address this nonresponse, the auditor applied alternative procedures by tracing subsequent cash receipts and examining supporting documents, including invoices, delivery orders, and proof of goods receipt. The results demonstrated that the receivable could still be substantiated. Moreover, no material differences were identified between the company’s records and the confirmation results. These findings indicate that PT DIN’s accounts receivable satisfied the existence and rights assertions and were fairly presented in the financial statements. Practically, this study confirms the effectiveness of positive confirmation procedures in accordance with SA 505, although the findings remain limited to a single-case study context.
Co-Authors Agus Wicahyono Cari, Cari Eko Budiyanto, Ari Eko Budiyanto Ari Fachrunnisa, Zidni Husnia Fiqi Hidayatulloh, Muhammad Fitri Indriyani, Desi Guntur Guntur Ika Yuni Astuti Iskandar Soedirman, Iskandar Iswandi Iswandi Kurniawati, Maulida Laila Ramadhani, Noor Nilawati, Anita Phany Saniyyah Azhar Prasetya, Wahyu Romadhon Ria purwanti, rina Resti, Dina Tamimi, Yusrina Alyani Widha Sunarno