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All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Journal Social Science And Technology For Community Service Jurnal Akuntansi dan Keuangan (JAK) Journal of Social Sciences and Technology for Community Service TECHNOBIZ : International Journal of Business
Dewi Sukmasari
Universitas Lampung
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Dimas Rijalul Fanny; Ratna Septiyanti; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1039.582 KB) | DOI: 10.23960/jak.v24i1.114

Abstract

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR Kurnia Putri; Fitra Dharma; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.192 KB) | DOI: 10.23960/jak.v25i2.253

Abstract

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.
Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing Dewi Sukmasari; Yenni Agustina; Agrianti Agrianti; Susi Sarumpaet
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i2.109

Abstract

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price
PENDAMPINGAN KEMITRAAN UMKM GO DIGITAL BAGI NEW ENTREPRENEUR MAKE-UP ARTIST DI DESA WAY HUI Niken Kusumawardani; Dewi Sukmasari; Dwiyana Habsary; Susi Sarumpaet
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 3, No 2 (2022): Volume 3, Nomor 2, 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v3i2.2236

Abstract

MSMEs go digital is a government program as an effort to save MSMEs during the Covid-19 pandemic. This program is an effort to market MSME products through digital platforms, one of which is through social media. The increase in social media users from year to year plus the pandemic period increasingly encourages a drastic increase, this is what provides opportunities for MSME actors. The Make-Up Artist (MUA) is one of those affected by the social restriction policy during the pandemic, but this business is very promising among millennials and generation Z. For this reason, this service activity is carried out as a means of mentoring and empowering young entrepreneurs pioneering ( new entrepreneur) in achieving optimal promotions digitally, providing convenience, cost efficiency, and being able to reach consumers. Furthermore, this activity also helps new entrepreneurs in determining digital personal branding. The results of this activity are participants' understanding of the promotion of MUA's products and services through social media, personal branding and marketing development through Instagram promotions and also to build a network of groups or associations of young Make-Up Artist entrepreneurs.
INTERAKSI PENGETAHUAN, INTEGRITAS DAN KEMAMPUAN DETEKSI AUDITOR TERHADAP PENGUNGKAPAN POTENSI RISIKO FRAUD: STUDI KASUS DANA DESA Niken Kusumawardani; Agus Zahron; Dewi Sukmasari; Kamadie Sumanda Syafis
TECHNOBIZ : International Journal of Business Vol. 8 No. 2 (2025): Oktober 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i2.924

Abstract

Studi ini dilakukan guna menganalisis strategi deteksi kecurangan dalam pengelolaan dana desa dengan meninjau interaksi antara pengetahuan (X1), integritas (X2) dan kemampuan deteksi auditor (X3) dalam pengungkapan potensi risiko fraud pengelolaan dana desa (Y). Studi dilakukan terhadap 40 auditor investigatif di inspektorat dengan menggunakan kuesioner terstruktur. Data dianalisis melalui uji validitas, reliabilitas, dan regresi linier berganda. Hasil penelitian mengindikasikan bahwa ketiga variabel memiliki pengaruh yang positif terhadap pengungkapan potensi risiko fraud. Integritas auditor menjadi faktor paling dominan (β=0,425), diikuti pengetahuan (β=0,394) dan kemampuan deteksi (β=0,312). Temuan mengkonfirmasi bahwa aspek moral dan kompetensi teknis auditor berperan krusial dalam mendeteksi dan mengungkap potensi fraud dana desa. Integritas yang tinggi memungkinkan auditor tetap objektif meskipun menghadapi tekanan, sementara pengetahuan yang memadai memampukan identifikasi indikasi fraud berdasarkan regulasi. Kemampuan deteksi menjadi pendukung dalam pengumpulan bukti yang memadai.
Digitalisasi Pemasaran Ikan Asin Pulau Pasaran Menggunakan Aplikasi Google Playstore Berbasis Android Niken Kusumawardani; Dewi Sukmasari; Agus Zahron
Journal Social Science And Technology For Community Service Vol. 6 No. 1 (2025): Volume 6, Nomor 1, March 2025
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v6i1.57

Abstract

This community service activity aims to enhance the knowledge and skills of micro, small, and medium enterprise (MSME) actors in Pulau Pasaran Village, Sukaraja Subdistrict, Bandar Lampung City, in marketing their salted fish products through digitalization strategies utilizing Android-based applications. The methods employed in this activity included a combination of training, mentoring, and socialization. The training provided MSME actors with the skills to use Android-based applications for marketing salted fish products. Mentoring was conducted to assist MSME actors in implementing the knowledge gained during the training. Socialization aimed to inform the community about the benefits of using Android-based applications to purchase salted fish products. The results of this activity successfully improved the understanding of utilizing digital marketing applications among salted fish producers in Pulau Pasaran. Furthermore, practical assistance was provided to ensure effective application use. This activity led to a behavioral shift among salted fish producers in Pulau Pasaran, transitioning from conventional marketing methods to digitalization strategies.
UMKM GO GLOBAL: EDUKASI DAN PENDAMPINGAN PENERAPAN ESG REPORTING MENUJU BISNIS BERKELANJUTAN Dewi Sukmasari; Niken Kusumawardani; Marselina Marselina; Puspita Yuliandari
Journal Social Science And Technology For Community Service Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Maret 2026
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v7i1.1526

Abstract

Perkembangan ekonomi global menuntut pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk tidak hanya berorientasi pada profit, tetapi juga memperhatikan aspek keberlanjutan melalui penerapan prinsip ESG (Environmental, Social, and Governance). ESG reporting menjadi salah satu indikator penting bagi pelaku usaha dalam mengakses pasar global, menarik minat investor, serta membangun reputasi bisnis yang bertanggung jawab. Namun, mayoritas UMKM di Indonesia, khususnya yang dikelola oleh perempuan, masih menghadapi keterbatasan literasi, kapasitas teknis, dan akses informasi terkait penerapan pelaporan ESG. Kegiatan pengabdian ini bertujuan untuk memberikan edukasi dan pendampingan teknis kepada anggota PPUMI (Pemberdayaan Perempuan UMKM Indonesia) sebagai mitra sasaran dalam memahami konsep ESG serta menyusun ceklis pelaporan berkelanjutan yang sesuai dengan karakteristik usaha mereka. Melalui metode simulasi penyusunan ceklis laporan ESG, dan pendampingan berbasis studi kasus, diharapkan mitra memiliki pemahaman komprehensif dan keterampilan praktis dalam mengintegrasikan prinsip ESG ke dalam model bisnis UMKM. Kegiatan ini dihadiri oleh 25 anggota PPUMI yang merupakan pemilik UMKM. Kegiatan ini menghasilkan ceklis kegiatan berbasis pelaporan ESG yang dapat digunakan di kalangan usaha mikro. Selain itu, kegiatan ini berhasil mengenalkan konsep pelaporan ESG kepada mitra sasaran dan contoh penerapannya di kegiatan usaha masing-masing, sehingga mampu memperkuat kapasitas usaha yang telah dilakukan melalui praktik ekonomi hijau yang berkelanjutan.
Revolusi Keuangan Digital: Memberdayakan UMKM Tata Boga dengan Inovasi Aplikasi Keuangan yang Ramah Pengguna di Kecamatan Metro Barat Niken Kusumawardani; Dewi Sukmasari; Kamadie Sumanda Syafis; Puspita Yuliandari
Journal Social Science And Technology For Community Service Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Maret 2026
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v7i1.1603

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan pedagang kue (tata boga) di Kecamatan Metro Barat melalui penerapan manajemen keuangan sederhana berbasis digital. Kegiatan ini akan dilakukan dalam beberapa tahapan, yaitu: (1) Identifikasi dan survei awal, yang bertujuan untuk memetakan pola pengelolaan keuangan pedagang kue serta kendala yang mereka hadapi; (2) Pelatihan manajemen keuangan sederhana, yang mencakup pencatatan pemasukan dan pengeluaran harian, perhitungan harga pokok penjualan, serta strategi perencanaan keuangan berbasis aplikasi digital yang mudah digunakan; (3) Pendampingan dan implementasi, di mana peserta akan dibimbing dalam menerapkan sistem pencatatan keuangan sederhana menggunakan aplikasi digital gratis seperti BukuWarung; serta (4) Monitoring dan evaluasi, guna mengukur efektivitas program dalam meningkatkan pemahaman dan keterampilan manajemen keuangan mitra sasaran. Kegiatan ini dihadiri oleh pemilik UMKM yang bergerak di bidang tata boga sejumlah 20 orang. Sebelum memulai kegiatan diberikan diskusi singkat dan beberapa pertanyaan terkait proses pencatatan keuangan yang sudah dilakukan. Hasil akhir dari kegiatan ini adalah meningkatnya pemahaman mengenai penggunaan aplikasi keuangan berbasis digital dalam kegiatan ini menggunakan aplikasi BukuWarung dan juga terciptanya ekosistem usaha mikro yang lebih profesional, berkelanjutan dan mampu beradaptasi dengan perkembangan teknologi finansial.
Co-Authors Agrianti Agrianti Agus Zahron Dharma, Fitra Dimas Rijalul Fanny Dwiyana Habsary Kamadie Sumanda Syafis Kurnia Putri Marselina Marselina Niken Kusumawardani Niken Kusumawardani Puspita Yuliandari Ratna Septiyanti Susi Sarumpaet yenni agustina