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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Performance Jurnal Ekonomi Dan Bisnis MALIA: Journal of Islamic Banking and Finance Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Pengabdian Masyarakat (ABDIRA) Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Pengabdian Masyarakat Berdampak

Atiek Sri Purwati

Jenderal Soedirman University

Author-ID : 350114

Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Social Sciences Other

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PENGARUH LINGKUNGAN ETIKA, INTENSITAS MORAL, DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLEBLOWINGI Dwitia, Syahsa Permata Permata; Purwati, Atiek Sri; Fitrijati, Krisnhoe Rachmi; Pratiwi, Umi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.

PENGARUH WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN DALAM LAPORAN KEUANGAN Bagaskara, Muhammad; Purwati, Atiek Sri; Fitrijati, Krisnhoe Rachmi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing terhadap pencegahan kecurangan laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah Bank Syariah Indonesia yang ada di Jakarta Pusat. Metode yang digunakan dalam penelitian ini adalah metoe kuantitatif dengan survey. Teknik pengumpulan data dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah regresi berganda dengan menggunakan software SPSS v.23. Hasil penelitian menunjukan bahwa aspek struktural, aspek operasional dan aspek perawatan secara parsial berpengaruh positif dan signifikan terhadap pencegahan kecurangan laporan keuangan

Pengaruh Motivasi, Pendidikan Kewirausahaan, Ekspektasi Pendapatan, Efikasi Diri, dan Digital Marketing Terhadap Minat Berwirausaha Mahasiswa di Masa Pandemi Covid-19 Urbaningtyas, Laela Novita; Purwati, Atiek Sri; Sugiarto, Sugiarto; Pratiwi, Umi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This study aims to determine the effect of Motivation, Entrepreneurship Education, Income Expectations, Self-Efficacy, and Digital Marketing on Student Entrepreneurial Interest in the Covid-19 Pandemic Period. The population in this study were undergraduate students of Accounting, Faculty of Economics and Business, Jenderal Sudirman University Class of 2018 and 2019. The sample in this study was 75 accounting students, consisting of 38 students from the 2018 class and 37 students from the 2019 class. The data collection technique in this study was a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that: (1) Motivation has a positive effect on student interest in entrepreneurship; (2) Entrepreneurship Education has a positive effect on student interest in entrepreneurship; (3) Income Expectations have no effect on students' interest in entrepreneurship; (4) Self- fixation has a positive effect on student interest in entrepreneurship; (5) Digital Marketing has a positive effect on students interest in entrepreneurship.

Teknik Marketing Produk pada UKM Suka Nicky Banjarnegara Fitrijati, Krisnhoe Rachmi; Purwati, Atiek Sri; Ulfah, Pemata; Pratiwi, Umi
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16774

Innovation cannot be separated from business life because innovation is the spirit or soul of a company to develop. Therefore, innovation management is an important factor in determining the development of small and medium enterprises (SMEs). The role of SMEs in a country's economy is very important. SMEs symbolize the strength of a country's economic development. UKM Suka Nicky is one of the UKMs that has been established since 1996, starting from a small tempe chips business carried out by Sukini as a business actor. Some of the challenges that have been experienced in developing the UKM Suka NIcky business include product innovation, advances in Information Technology, product variations and market segmentation. The aims and objectives of implementing community service activities at UKM Suka Nicky are one form of implementing the tri dharma of higher education which must be carried out by lecturers as a form of community service. This program is expected to increase insight into marketing strategies, which in turn can provide additional knowledge, knowledge that can be used as additional income so that prosperity can be achieved.

TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11340

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia Putri, Resha Monica; Purwati, Atiek Sri; Ramadhanti, Wita; Restianto, Yanuar E.
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1106

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.

Enhancing The 6Cs as 21st Century Skills Among Higher Education Students Through An Entrepreneurial Project Learning Khotimah, Sofiatul; Bambang, Bambang; Purwati, Atiek Sri; Aysi, Siti Aenandari Hadatul
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 10 No. 4 (2024): December
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i4.13117

The purpose of this study is to examine the impact of enhancing 21st-century skills, specifically the 6Cs (critical thinking, collaboration, communication, creativity, citizenship, and character), through project-based entrepreneurship learning. The research utilized a quantitative approach by surveying with questionnaires on two different class groups. The sample in this study consists of undergraduate students from the Faculty of Economics and Business at Universitas Jenderal Soedirman, selected through a random sampling technique comprising 104 students. The data were analyzed using SPSS 27 software, including the stages of classical assumption testing and an Independent Sample T-Test. The results indicate that the implementation of project-based entrepreneurship learning has a significant impact on enhancing 6C skills among students. Statistical tests indicate a significant difference between the group participating in entrepreneurship PjBL and the group that did not, with the average 6C skills being higher in the PjBL group. The integration of project-based entrepreneurship learning into the higher education curriculum is recommended to further develop 6C skills among students.

Kesiapan UMKM dalam Adopsi Teknologi untuk Mendukung Ekosistem Bisnis Widianingsih, Rini; Fitrijati, Krisnhoe Rachmi; Suparlinah, Irianing; Ulfah, Permata; Pratiwi, Umi; Purwati, Atiek Sri; Sunarmo, Agus
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1206

The evolution of digital technology demands that Micro, Small, and Medium Enterprises (MSMEs) adapt to survive and remain competitive in an increasingly complex business ecosystem. This community service article aims to enhance MSMEs’ readiness to adopt digital technology to support a sustainable business ecosystem. The implementation method involved outreach, training, and mentoring MSME actors focusing on accounting applications, digital marketing, and social media utilization. Through this approach, MSMEs were equipped with digital literacy, enhanced human resource competencies, and an understanding of relevant technologies. The results indicate that while most MSMEs are aware of the importance of digitalization, they continue to face obstacles in digital literacy, technical infrastructure, and organizational support. This community service effort is expected to serve as a strategic step in building a digital business ecosystem that is inclusive, adaptive, and sustainable for MSMEs.

Pelatihan Pembuatan Desain Merek Produk KUB Cincau Desa Sikapat Banyumas dengan Media Canva Mayasari, Viviana; Purwati, Atiek Sri; Khotimah, Sofiatul
Jurnal Pengabdian Masyarakat Berdampak Vol. 2 No. 1 (2026): Januari 2026
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jupemba.v2i1.75

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) khususnya KUB Cincau Desa Sikapat Banyumas. Pendampingan desain identitas merek meliputi: logo, tipografi, dan elemen visual pendukung yang dibutuhkan dalam pembuatan merk usaha. Permasalahan yang dihadapi mitra adalah keterbatasan pengetahuan serta keterampilan dalam membangun branding yang kuat sehingga produk yang dihasilkan kurang memiliki diferensiasi di pasar. Metode yang digunakan meliputi tahap identifikasi kebutuhan mitra, pelatihan dasar desain merek, pendampingan pembuatan identitas visual, serta evaluasi hasil penerapan. Hasil kegiatan menunjukkan bahwa KUB Cincau desa Sikapat mampu menghasilkan desain merek yang lebih profesional, sesuai dengan karakter produk, dan mudah dikenali oleh konsumen. Selain itu, terdapat peningkatan pemahaman KUB Cincau desa Sikapat mengenai pentingnya identitas visual sebagai dasar untuk melakukan strategi pemasaran. Adanya pendampingan ini, KUB Cincau desa Sikapat diharapkan mampu memperkuat citra usaha, memperluas jangkauan pasar, serta meningkatkan daya saing dalam menghadapi persaingan bisnis yang semakin ketat.

Pelatihan Pembuatan Konten Marketing Upaya Scaling Up “Wahana Candi” di Desa Karangkemiri Banyumas Khotimah, Sofiatul; Purwati, Atiek Sri; Mayasari, Viviana
Jurnal Pengabdian Masyarakat Berdampak Vol. 2 No. 1 (2026): Januari 2026
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jupemba.v2i1.76

Kegiatan pengabdian ini bertujuan untuk mengoptimalkan strategi konten marketing dalam meningkatkan daya tarik unit usaha wisata Wahana Candi yang dikelola oleh Badan Usaha Milik Desa (BUMDes) Mandiri Sejahtera Desa Karangkemiri Banyumas. Permasalahan utama yang dihadapi BUMDes adalah keterbatasan dalam mengelola promosi digital secara efektif, sehingga potensi wisata desa belum dikenal secara luas. Metode yang digunakan meliputi pelatihan, pendampingan pembuatan konten kreatif, serta praktik pengelolaan media sosial sebagai sarana promosi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pengelola unit usaha wisata Wahana Candi dalam menyusun strategi konten marketing, mulai dari perencanaan, produksi, hingga distribusi konten digital. Selain itu, keterlibatan masyarakat desa dalam pembuatan konten juga menumbuhkan rasa memiliki terhadap unit usaha wisata. Dengan penerapan konten marketing yang lebih optimal, unit usaha wisata Wahana Candi BUMDes Mandiri Sejahtera diharapkan mampu meningkatkan jumlah kunjungan wisatawan serta memperkuat posisi desa sebagai destinasi wisata berbasis kearifan lokal

Co-Authors Adi Wiratno, Adi Arofah, Triani Aulia Bella Marinda Aysi, Siti Aenandari Hadatul Bagaskara, Muhammad Bambang Agus Pramuka Bambang Agus Pramuka Bambang Bambang Dwi Cahyaningsih Dwitia, Syahsa Permata Permata Eko Suyono Farianti, Rizki Firmansyah * Fitrijati, Krisnhoe Rachmi Hasanah9, Uswatun Hijroh Rokhayati, Hijroh Irianing Suparlinah Isnawati, Dian Krishnoe Rachmi Fitrijati Krisnhoe Rachmi Fitrijati Kurniawan Dwi Saputra Mayasari, Viviana Muhammad Taufiq Mulyadi Mulyadi Nurcahyani Nurcahyani Nurul Amaliah Zamri Pamungkas, Edy Permata Ulfah, Permata Prayoga, Ichwan Gusti Pretisila Kartika Putri Putri, Resha Monica Ratu Ayu Sri Wulandari Resha Monica Putri Rini Widianingsih Rini Widianingsih, Rini Rio Pradana, Priananda Sanditya Rizki Farianti Roni Budianto Shidqi Kurnia Siska Anggraeni Larasati Siti Maghfiroh Siti Zulaikha Sofiatul Khotimah, Sofiatul Sudjono Sudjono Sudjono Sudjono, Sudjono Sudjono, Sudjono Sugiarto S Sugiarto Sugiarto Sunarmo, Agus Suparlinah, Irianing Syahsa Permata Dwitia Syaiful Azhar Taufik Hidayat TRI SUTRISNO Ulfa, Permata Ulfah, Pemata Umi Pratiwi Umi Pratiwi, Umi Urbaningtyas, Laela Novita Uswahtun Hasanah Viviana Mayasari Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti Wuladari MA, Ratu Ayu Sri Yanuar E. Restianto Zamri, Nurul Amaliah Zamri, Nurul Amaliah

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