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Peningkatan Kualitas Desain Dan Peralatan Pada Usaha Produktif Custom Jersey Printing Edi Kurniadi; Nanang Yulianto; Estetika Mutiaranisa Kurniawati
WASANA NYATA Vol 5, No 2 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v5i2.1067

Program Kemitraan Masyarakat ini bermitra dengan Raffa Apparel Custom Jersey Printing yang belokasi di Jl, Kapten Mulyadi 17, Cangakan, Karanganyar. Usaha ini hadir sejak tahun 2016, sudah banyak tim atau klub bola, kostum gowes, kostum basket, kostum bola volly, motocross, dan pakaian olah raga untuk pegawai instansi perkantoran. Tujuan kegiatan adalah untuk mengatasi permasalahan mitra di bidang kapasitas sumber daya manusia, pengelolaan usaha dan pemasaran produk, desain inovatif, tata letak ruang produksi, serta kelengkapan peralatan yang mendukung terlaksananya peningkatan kualitas dan kuantitas produksi kaos jersey. Setelah mengatasi permasalahan tersebut, mitra akan lebih mampu survival dalam usaha di tengah kondisi pandemi Covid-19 dan usaha dapat lebih berkembang di kemudian hari. Metode kegiatan berupa: peningkatan pengetahuan dan keterampilan dalam hal tata kelola, administrasi keuangan berbasis website, promosi dan pemasaran online bagi karyawan yang sesuai bidang tugasnya melalui ceramah, diskusi, dan pendampingan pada saat para karyawan tidak bekerja, agar tidak mengganggu produktivitas kerja. Pendampingan pembuatan desain inovatif bagi karyawan bagian gambar desain, penambahan peralatan berupa dua mesin jahit merk Juki untuk mengantisipasi proses jahit dalam jumlah yang lebih banyak, penyempurnaan tata letak ruang produksi dengan pendampingan dan melibatkan peran serta mitra. Hasil kegiatan sementara ini berupa: a) sosialisasi dan pendampingan untuk mengembangan perluasan pemasaran produk mitra., b) Satu orang diberi pendampingan pendampingan pembuatan desain dengan sumber ide kekhasan setempat berupa candi Sukuh dan telah menghasilkan minimal enam desain terpilih, c) Penambahan dua peralatan berupa mesin obras dan mesin jahit merek Typical dan mesin jahit untuk usaha konveksi kaos merek Mitsubishi, d) Penataan ruang bagian produksi lebih tertata, proses produksi lebih lancar, efektif, efisien, memberikan dampak keselamatan dan kenyamanan bagi para pekerja. Luaran wajib draf jurnal pengabdian kepada masyarakat, video yang diunggah ke youtube, dan publikasi ke media masa Solopos

Improvement financial reporting transparency of aid distribution center for Covid-19 victims at the Cipta Solo Berbagi Foundation Estetika Mutiaranisa Kurniawati; Djoko Suhardjanto; Setianingtyas Honggowati; Djuminah Djuminah; Jaka Winarna
Community Empowerment Vol 7 No 6 (2022)
Publisher : Universitas Muhammadiyah Magelang

The objective of this program is to equip participants with the information and abilities necessary to prepare financial reports in compliance with PSAK 45 for a non-profit organization, specifically the Cipta Solo Berbagi Foundation. It is intended that through participating in this community service, the community, as the largest contributor to foundation funds, will have a better understanding of how the funds are managed and so improve trust in the foundation's management. Training and mentoring are provided as part of this program. Participants were very enthusiastic in participating in this program, as evidenced by the many questions regarding the material delivered. They begin to grasp how to record and generate financial reports by using examples of simple transactions that are encountered by partners in the foundation's operational activities.

IMPLEMENTASI NILAI-NILAI ANTIKORUPSI PADA SISWA SEKOLAH MENENGAH DI KOTA SURAKARTA Estetika Mutiaranisa Kurniawati; Khresna Bayu Sangka; Agung Nur Probohudono; Hasim Hasim; Lies Nurhaini
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3307

Anti-Corruption Schools (SAK) are an effort to foster an anti-corruption attitude in the context of realizing a country that has high integrity. The SAK program has been successfully implemented in the student environment as an effort to tackle corruption through students as agents of chance. This service aims to provide provisions and insights regarding anti-corruption attitudes. The objects of concern are junior high school (SMP) and senior high school (SMA) students. SAK service is carried out scientifically and descriptively by placing school members from teachers to students as the goal of the sustainability of the benefits that will be received. SAK provides counseling to teachers and students in order to improve attitudes with integrity. From the teacher's point of view, teachers are expected to continue to monitor the development of their students' attitudes at school so that an attitude that prioritizes integrity can continue to be embedded and grow in the daily attitudes of their students, so that a corruption-free Indonesia can be realized in the future. Sekolah Anti Korupsi (SAK) merupakan salah satu bentuk upaya menumbuhkan sikap anti korupsi dalam rangka mewujudkan Negara yang memiliki integritas tinggi. Program SAK telah sukses dijalankan dalam lingkungan mahasiswa sebagai upaya penanggulangan korupsi melalui mahasiswa sebagai agent of chance. Pengabdian ini bertujuan untuk memberikan bekal dan wawasan mengenai sikap anti korupsi. Objek yang menjadi perhatian adalah siswa Sekolah Menengah Pertama (SMP) dan Sekolah Menengah Atas (SMA). Pengabdian SAK dilakukan secara ilmiah dan deskriptif dengan menempatkan warga sekolah mulai dari guru hingga siswa sebagai tujuan dari keberlangsungan manfaat yang akan diterima. SAK memberikan penyuluhan kepada guru dan siswa dalam rangka meningkatkan sikap yang berintegritas. Dari sudut pandang guru, guru diharapkan untuk terus memantau perkembangan sikap siswanya di sekolah sehingga sikap yang mengedepankan integritas dapat terus tertanam dan tumbuh dalam sikap sehari-hari para siswanya, agar terwujud negara Indonesia yang bebas korupsi di masa depan.

Kidspreneur initiation through making prayer mats with quilting techniques at Aisyiyah Orphanage Karanganyar An Nurrahmawati; Khresna Bayu Sangka; Dian Perwitasari; Estetika Mutiaranisa Kurniawati; Nur Chayati; Saktiana Rizki Endiramurti; Bagas Narendra Parahita; Lies Nurhaini
Community Empowerment Vol 7 No 10 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7189

Mentally and financially independence are essential matters that should be learned early. Among them are for children who do not have guardians or parents. Solutions designed to encourage independence, by teaching additional skills and instilling an entrepreneurial mentality in children or Kidspreneurs. The team chose to train sewing skills using the quilting technique because it is basic and easy, and the raw materials are inexpensive and readily available. The program focused on making prayer mats considering the simple shape and the uneven age and sewing skills of the children. In addition to providing entrepreneurial mental strengthening and sewing training on quilting techniques, the team also provided assistance with sewing machines, patchwork and sewing tools. The results of the training show the enthusiasm of the children and their desire to become entrepreneurs. From this training, the children of Aisyiyah Karanganyar orphanage members will be able to be independent and even contribute to similar empowerment in their surroundings.

CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking An Nurrahmawati; Wulan Rahmawati; Dian Perwitasari; Estetika Mutiaranisa Kurniawati
FORUM EKONOMI Vol 23, No 2 (2021): April
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i2.9462

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.

Peningkatan Kualitas Desain Dan Peralatan Pada Usaha Produktif Custom Jersey Printing Edi Kurniadi; Nanang Yulianto; Estetika Mutiaranisa Kurniawati
WASANA NYATA Vol 5, No 2 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v5i2.1067

Program Kemitraan Masyarakat ini bermitra dengan Raffa Apparel Custom Jersey Printing yang belokasi di Jl, Kapten Mulyadi 17, Cangakan, Karanganyar. Usaha ini hadir sejak tahun 2016, sudah banyak tim atau klub bola, kostum gowes, kostum basket, kostum bola volly, motocross, dan pakaian olah raga untuk pegawai instansi perkantoran. Tujuan kegiatan adalah untuk mengatasi permasalahan mitra di bidang kapasitas sumber daya manusia, pengelolaan usaha dan pemasaran produk, desain inovatif, tata letak ruang produksi, serta kelengkapan peralatan yang mendukung terlaksananya peningkatan kualitas dan kuantitas produksi kaos jersey. Setelah mengatasi permasalahan tersebut, mitra akan lebih mampu survival dalam usaha di tengah kondisi pandemi Covid-19 dan usaha dapat lebih berkembang di kemudian hari. Metode kegiatan berupa: peningkatan pengetahuan dan keterampilan dalam hal tata kelola, administrasi keuangan berbasis website, promosi dan pemasaran online bagi karyawan yang sesuai bidang tugasnya melalui ceramah, diskusi, dan pendampingan pada saat para karyawan tidak bekerja, agar tidak mengganggu produktivitas kerja. Pendampingan pembuatan desain inovatif bagi karyawan bagian gambar desain, penambahan peralatan berupa dua mesin jahit merk Juki untuk mengantisipasi proses jahit dalam jumlah yang lebih banyak, penyempurnaan tata letak ruang produksi dengan pendampingan dan melibatkan peran serta mitra. Hasil kegiatan sementara ini berupa: a) sosialisasi dan pendampingan untuk mengembangan perluasan pemasaran produk mitra., b) Satu orang diberi pendampingan pendampingan pembuatan desain dengan sumber ide kekhasan setempat berupa candi Sukuh dan telah menghasilkan minimal enam desain terpilih, c) Penambahan dua peralatan berupa mesin obras dan mesin jahit merek Typical dan mesin jahit untuk usaha konveksi kaos merek Mitsubishi, d) Penataan ruang bagian produksi lebih tertata, proses produksi lebih lancar, efektif, efisien, memberikan dampak keselamatan dan kenyamanan bagi para pekerja. Luaran wajib draf jurnal pengabdian kepada masyarakat, video yang diunggah ke youtube, dan publikasi ke media masa Solopos

The Impact of Ownership Structure on Tax Avoidance: Audit Quality as Moderating Variable Estetika Mutiaranisa Kurniawati; Siti Rokhimah
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p147

Purpose: This research is aimed at giving empirical evidence related to the correlation of ownership and corporate tax avoidance as well as describing the moderating effect of audit quality.Method: The sample comprises 315 observations from manufacturing companies listed on the IDX (Indonesia Stock Exchange) during the period of 2015-2019. For data analysis, panel data regression techniques were employed to ascertain the effect of ownership on tax avoidance moderated by audit quality.Findings: The results indicated that institutional, family, and foreign ownership were positively related to corporate tax avoidance. Nevertheless, the effect of audit quality was found to moderate the correlation of family and foreign ownership to tax avoidance. Originality/Value: This research contributed fresh evidence that elevated external audit quality held a moderating effect on tax avoidance in family-owned companies and those under foreign ownership.

Enhancing financial awareness and taxation for Creative Space Community Nur Chayati; Khresna Bayu Sangka; Estetika Mutiaranisa Kurniawati; Nurmadi Harsa Sumarta; Agung Nur Probohudono; Saktiana Rizki Endiramurti; Anita Zulfiani; Anis Widjajanto
Community Empowerment Vol 9 No 9 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.11838

Micro, Small, and Medium Enterprises (MSMEs) have been recognized as crucial components and dynamic driving forces for various economies. The Indonesian government has paid serious attention to the MSME sector. One of the strategies for developing MSMEs to upgrade is through increased access to financing. However, the serious attention from the Indonesian government has not been maximized by MSMEs because it is not balanced with the ability related to financial management and taxation. Creative Space is an MSME Community, most of whose members are start-up companies that still lack knowledge of finance and taxation. The purpose of this community service is to provide financial education and tax obligations for Creative Space members. The method used is by providing guidance in preparing financial statements and tax reports. The results of the implementation of this financial and tax education are that all members of Creative Space can prepare financial statements and report the tax obligations that must be fulfilled by MSMEs.

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