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All Journal International Conference on Law, Business and Governance (ICon-LBG) JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun EKUITAS (Jurnal Ekonomi dan Keuangan) The International Journal of Business Review (The Jobs Review) Maker: Jurnal Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Manajemen Universitas Bung Hatta Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Adpebi Science Series Jurnal Akuntansi dan Governance Andalas Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Elvira Luthan
Universitas Andalas
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Pengembangan Agrowisata Kampung Tapi Menuju Ekonomi Keberlanjutan Di Nagari Kamang Tangah Anam Suku, Agam Bahari, Asniati; Gusmini; Luthan, Elvira; Novfirman; Ona Guserike Afner, Synthia; Esti Rahmaningsih, Dwi
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2025): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i2.168

Abstract

This service program aims to develop Kampung Tapi as an agro-tourism village based on sustainable integrated farming. Kampung Tapi has great potential with fertile agricultural land, biodiversity, and rich local culture. However, the local community faces various challenges, such as unproductive yard land, limited skills in marketing products, and high dependence on the traditional agricultural sector. To address these issues, this program uses a participatory approach method through site surveys, socialization, training, mentoring, and periodic evaluation. The training provided includes integrated agricultural management techniques based on zero waste, making organic fertilizer from agricultural waste, and digital marketing through packaging and social media. This activity actively involves the Dasawisma group to ensure that the training material is not only understood, but can also be applied in daily life. It is hoped that through this service program, a significant increase in the technical, managerial, and marketing skills of the Dasawisma group and also the community of Kampung Tapi will be achieved. In addition, the active participation of the community in the management of local products becomes the main attraction of Kampung Tapi agrotourism, expanding the marketing network, and increasing income. This program not only provides economic benefits to the community, but also contributes to environmental sustainability and the development of Kampung Tapi as a leading agro-tourism destination. With the synergy between the agriculture and tourism sectors, Kampung Tapi is expected to become a model of a sustainable and inspiring agritourism village
PENGARUH KOMPETENSI KOMITE AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Marta, Nike; Luthan, Elvira
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/m2jvaj34

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menjelaskan pengaruh kompetensi komite audit dan pertumbuhan perusahaan terhadap financial distress, serta mendeskripsikan perbedaan kondisi financial distress pada perusahaan manufaktur di Indonesia selama masa pandemi COVID-19 dan setelah pandemi COVID-19. Studi ini menggunakan dua model penelitian: Model 1 difokuskan pada periode pandemi COVID-19 (2020-2022), sedangkan Model 2 digunakan untuk periode setelah pandemi (2023-2024). Sampel penelitian terdiri dari 104 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan total 520 observasi selama lima tahun. Analisis data dilakukan menggunakan metode regresi Ordinary Least Squares (OLS) dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa kompetensi komite audit tidak berpengaruh signifikan terhadap financial distress, baik pada masa pandemi maupun setelah pandemi COVID-19. Pertumbuhan perusahaan terbukti berpengaruh negatif signifikan terhadap financial distress hanya pada periode pandemi COVID-19, namun tidak berpengaruh pada periode setelah pandemi. Selain itu, penelitian ini menemukan bahwa tidak terdapat perbedaan signifikan pada kondisi financial distress perusahaan antara masa pandemi dan pasca-pandemi. Implikasi dari temuan ini adalah pentingnya perusahaan untuk menyesuaikan strategi pengelolaan risiko keuangan secara dinamis sesuai konteks krisis dan pasca-krisis, serta perlunya pengembangan strategi bisnis yang lebih responsif terhadap perubahan lingkungan bisnis.
Pemberdayaan Industri Kreatif Sektor Kerajinan di Sumatera Barat melalui Entrepreneurial Marketing; Studi pada UMKM Bordir dan Sulama Yeni, Yulia Hendri; Luthan, Elvira; Hastini, Lasti Yossi; Primasari, Anggita
Jurnal Aplikasi Manajemen Vol. 12 No. 3 (2014)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

At West Sumatra, there are so many corporation in micro scale, small, and average (UMKM).There are common crafting industries which are driven by three prior elements such as creativity, innovation, and business. Embroidering is an icon of West Sumatra and it contributes toward economic. Based on the previous research, it could be seen that the capability of the businessman in managing corporation is limited. In addition, the government noted that this case is a prior National strategic issue related to the managerial competence need from the businessman, especially Entrepreneurship and Marketing. Both of managerial aspects are known as Entrepreneurial Marketing. The aim of the research is to empower embroider crafting of UMKM through Entrepreneurial Marketing. In addition,this research want to give an image concerning to the relationship between Entrepreneurial Orientation, Market Orientation, and organization performance. This research used quantitative approach by conducting questionnaire. The analysis conducted by using Structural Equation Modeling.
Co-Authors Adelia, Fina Adi Wiratno Adinda Solida Ali Nursal Amy Fontanella Anggita Primasari Anggita Primasari Annisa Rahman Anwar, Khairil Ardiany, Yuli Asniati Bahari Aufa Fikhriah Aufa Fikhriah Bahari, Asniati Baja Lodhrakentjana Ciseta Yoda, Tilawatil Damayanti, Elok Dini Fitriyanthi Dwinanda, Vioni Putri Ekaputra, Eri Gas Eri Gas Ekaputra Esti Rahmaningsih, Dwi Fanny Ramadhani Fathdilla Sirti Oksiltayuri Fatma, Yuni Fauzan Misra Fina Adelia Fitriyanthi, Dini Gusmini Hairaty, Ety Hamidi, Masyuri Harmayuni, Vella Hidayat, Danny Hujnir, Putri Arinda Ilmainir, Ilmainir Indar Khaerunnisa Irma Suryani Indra Jonhar Jonhar Khanh, Varhanno Khallifhatul Lasti Yossi Hastini Lasti Yossi Hastini Lodhrakentjana, Baja Marta, Nike Martina Lifati Lofa Mazelfi, Ihsani Muhammad Irfan Muhammad Pondrinal Niki Lukviarman, Niki Nini Sofriyeni Nini Syafriyeni Novfirman Novita Sari Nur Octasari Lisadi Oktavia, Fitriyeni Oktavianus Oktavianus Ona Guserike Afner, Synthia Rahma Dewi Rahmadoni, Jefril Rahmat Kurniawan Rahmat Wahyudi Resca Caesar Resti Resca Caesar Resti Rida Rahim Riza Reni Yanti Salsabila Tizmi Salsabila Tizmi Sari Fadillah Savira Nurul Hayuni Savira Nurul Hayuni Silmi Silmi Sri Daryanti Zen Sri Dewi Edmawati Syahril Ali Tafdil Husni Tafdil Husni Vella Harmayuni Velsi, Adhynia Viona Azzahra Vitrya Qurratu Ayuni Khanh Vitrya Qurratu Ayuni Khanh Warnida Warnida Yoppi Lisyadi Oktavianus Yulia Hendri Yeni Yurniwati Yurniwati