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All Journal Jurnal Ilmiah Ranggagading (JIR) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Oto Rhino Laryngologica Indonesiana Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Journal of Innovation Research and Knowledge ASEAN Marketing Journal Jurnal Pengabdian kepada Masyarakat (PEMAS)
Ratih Puspitasari
Fakultas Ilmu Budaya Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PKM internasional Indonesia vs Malaysia aplikasi blockchain inovasi technopreneurial Cahyani, Nani; Puspitasari, Ratih; Herlina, Eka; Atmadja, Iswandi sukanta; Hertati, Lesi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.30399

Abstract

Abstrak Kegiatan  PKM internasional antara Indonesia dan Malaysia bertujuan membentuk blockchain bagian dari  teknologi terdesentralisasi yang menarik pengembangan solusi technopreneurial di berbagai sektor, termasuk di Indonesia dan Malaysia. Kegiatan ini berfokus pada potensi aplikasi blockchain dalam memperkuat ekosistem inovasi dan kewirausahaan teknologi kedua negara tersebut. Tujuan utama dari Program pengabdian kepada masyarakat  (PKM untuk mengeksplorasi dan membandingkan peluang blockchain sebagai fondasi bisnis digital yang lebih transparan, efisien, dan aman. Kegiatan dilakukan terhadap beberapa sektor potensial, seperti fintech, logistik, dan pendidikan. Hasil pengabdian kepada masyarakat  menunjukkan bahwa meskipun Indonesia dan Malaysia menghadapi tantangan yang serupa, seperti regulasi yang belum mapan dan resistensi terhadap adopsi teknologi baru, keduanya memiliki kekuatan unik. Indonesia unggul dalam potensi pasar domestik yang besar, sementara Malaysia lebih maju dalam hal infrastruktur teknologi dan regulasi blockchain. PKM ini merekomendasikan kolaborasi antara pelaku usaha dan pemerintah dari kedua negara untuk mempercepat adopsi blockchain melalui pertukaran pengetahuan dan pengembangan kebijakan yang pro-aktif. Program pengabdian kepada masyarakat   guna menciptakan ekosistem yang mendukung, mahasiswa, dosen antar negara untuk mengembangkan  inovasi dengan mendorong technopreneur muda dalam pengembangan solusi blockchain. Kata Kunci: blockchain; technopreneurship;  inovasi; ; ekosistem digital; pertukaran pengetahuan. Abstract The international PKM activity between Indonesia and Malaysia aims to form blockchain as part of a decentralized technology that attracts the development of technopreneurial solutions in various sectors, including in Indonesia and Malaysia. This activity focuses on the potential of blockchain applications in strengthening the innovation and technology entrepreneurship ecosystem of the two countries. The main objective of the Community Service Program (PKM) is to explore and compare blockchain opportunities as a foundation for a more transparent, efficient, and secure digital business. Activities are carried out in several potential sectors, such as fintech, logistics, and education. The results of community service show that although Indonesia and Malaysia face similar challenges, such as undeveloped regulations and resistance to the adoption of new technologies, both have unique strengths. Indonesia excels in its large domestic market potential, while Malaysia is more advanced in terms of technology infrastructure and blockchain regulations. This PKM recommends collaboration between business actors and governments from both countries to accelerate blockchain adoption through knowledge exchange and proactive policy development. The community service program aims to create a supportive ecosystem, students, lecturers between countries to develop innovation by encouraging young technopreneurs in developing blockchain solutions. Keywords: blockchain; technopreneurship; innovation; ; digital ecosystem; knowledge exchange
FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT Lumbantobing, Chandra Rony; Iriyadi, Iriyadi; Puspitasari, Ratih; Tullah, Dewi Sarifah; Febrian, Jan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2623

Abstract

Manufacturing companies face financial risks that may lead to financial distress, primarily due to high leverage and the uncertainty of intangible asset values. This study uses earnings management as a moderating variable to investigate how leverage and intangible assets affect financial risk. Using a purposive sample technique, the study uses secondary data from the 2019–2023 financial statements of industrial businesses registered on the Indonesia Stock Exchange (IDX). Data analysis is conducted through panel data regression, employing the Zmijewski model to measure financial risk. The findings reveal that leverage positively affects financial risk, supporting agency theory, which suggests that high debt levels increase financial pressure on firms. In contrast, intangible assets do not significantly influence financial risk. Earnings management reduces financial risk and weakens the impact of leverage, but does not significantly moderate the relationship between intangible assets and financial risk. The study concludes that companies must manage and leverage prudently and optimize using intangible assets to mitigate financial risk. From a practical perspective, investors and creditors should consider earnings management practices when assessing a company's risk profile.
PENINGKATAN PENGETAHUAN PRODUKSI, MUTU PRODUK, DAN KEMASAN PADA UMKM KERIPIK RASTI Sarifah Tullah, Dewi; Puspitasari, Ratih; Abdillah, Fatimah; Julien, Gladys; Febrian, Jan; Lauwsetia, Chessa Auriel
Jurnal Abdi Insani Vol 12 No 9 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i9.2951

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, yet they still face limitations, particularly in production, product quality, and packaging. Keripik Rasti MSME as the community service partner encounters similar issues, including limited equipment, inconsistent quality standards, and less informative packaging. This program aims to enhance business owners’ knowledge and skills in production, quality control, and packaging to increase competitiveness. The methods employed included interviews, socialization, training, technical assistance, and evaluation through pre- and post-training questionnaires, with data analyzed using the Paired Sample t-test. The results showed significant improvements in production, product quality, and packaging aspects. Prior to the program, most indicators were in the low–neutral category, while after the program, they increased to high–very high. Tangible changes were observed in the adoption of production machines, quality standards, and the use of aluminum foil packaging with more detailed labels. Statistical tests confirmed these findings with p = 0.000 (<0.05), indicating significant differences before and after the program. Therefore, it can be concluded that the training and mentoring activities successfully equipped Keripik Rasti MSME with practical knowledge and skills in production, product quality, and packaging, thereby strengthening its competitiveness and business sustainability.
Pemberdayaan Perajin Tenun Oi Fo'o Kota Bima Melalui Edukasi Digital dan Konten TikTok Missouri, Randitha; Jamilah, Sri; Puspitasari, Ratih; Annisa, Siti
Jurnal Pengabdian kepada Masyarakat (PEMAS) Vol. 2 No. 2 (2025): Mei 2025
Publisher : Yayasan Ran Edu Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63866/pemas.v2i2.81

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan para perajin tenun tradisional di Kelurahan Oi Fo’o, Kota Bima, melalui edukasi digital dan pemanfaatan platform media sosial TikTok, sebagai sarana promosi produk. Perajin tenun di wilayah ini memiliki potensi budaya dan ekonomi yang tinggi, namun masih menghadapi berbagai tantangan seperti kurangnya pengetahuan pemasaran digital, keterbatasan akses terhadap teknologi informasi, dan kemampuan membuat konten kreatif yang masih rendah. Metode pelaksanaan kegiatan mencakup sosialisasi, pelatihan, pendampingan intensif, dan praktik langsung pembuatan konten TikTok. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan perajin dalam menggunakan media sosial untuk promosi produk, tumbuhnya kesadaran akan pentingnya inovasi pemasaran, serta mulai terbukanya akses pasar baru secara daring. Dengan pendekatan ini, diharapkan produk tenun Oi Fo’o dapat semakin dikenal luas, meningkatkan daya saing, sekaligus memperkuat ekonomi lokal dan melestarikan warisan budaya daerah.
Analysis of Integrated Audit Approach in Auditing Sustainable Energy Development Programs in State-Owned Enterprises Febrianto, Fernandus Roni; Amyar, Firdaus; Puspitasari, Ratih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3058

Abstract

This research examines the use of the Integrated Audit Approach in auditing National Program 6, Sustainable Energy Development, on State-Owned Enterprises (SOEs) by AKN VII of the Audit Board of the Republic of Indonesia. Sustainable energy development, focused on renewable energy and energy efficiency, is a key priority in the 2020–2024 Medium-Term National Development Plan. Given SOEs' significant role in implementing this program, auditing their performance and governance is essential to achieving national strategic goals. The Integrated Audit Approach addresses limitations of traditional audits, such as restricted coverage and less strategic recommendations, by combining financial, compliance, and performance audits. This comprehensive method yields more in-depth and sustainable recommendations. The research uses a qualitative, descriptive-exploratory approach, gathering data through interviews with Audit Board auditors and reviews of internal reports and documents. Findings indicate that the integrated audit approach enhances SOEs' audit quality by delivering more strategic and relevant recommendations, particularly in sustainable energy governance. This study aims to advance audit theory and practice within the Audit Board, contributing to improved governance and performance of SOEs.
Green Accounting Implementation And CSR Disclosure On Company Profitability With GCG As A Moderating Variable: Case Study on a Listed Energy Company in Indonesia Stock Exchange 2017-2022 Huwaida, Sarah; Puspitasari, Ratih; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3078

Abstract

  The decline in net profit experienced by several energy companies listed on the Indonesia Stock Exchange (IDX) in 2020, factory emissions causing air pollution, waste disposal into rivers, lakes, and seas leading to water pollution, soil damage, forest degradation, and other forms of environmental destruction that can cause natural disasters, the lack of economic improvement for residents living around mining areas despite the presence of energy companies, and the demands from society and the government for companies to balance business focus with attention to social and environmental conditions. The study aims to examine whether green accounting, CSR, and GCG affect the profitability of energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. This research is quantitative, and the sampling method used to determine the research sample is purposive sampling. The results of the study, using multiple linear regression analysis and moderated regression analysis, show that green accounting, CSR, and good corporate governance negatively correlate with and impact company profitability. Also, GCG as a moderating variable can strengthen the relationship between green accounting and company profitability but does not strengthen the relationship between CSR and profitability. Keywords: Green Accounting, Corporate Social Responsibility (CSR), Good Corporate Governance (GCG)
ANALYSIS OF THE INFLUENCE OF STUDENTS' KNOWLEDGE OF BANK INTEREST AND SHARIA ACCOUNTING ON INTEREST IN PURCHASING SHARIA PRODUCTS Puspitasari, Ratih; Muhammad Irsyad Elfin Mujtaba; Teguh Prakoso; Upik Djaniar; Andri Yunus
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i10.7556

Abstract

The aim of this research is to analyze the influence of students' knowledge of bank interest and sharia accounting on interest in purchasing sharia products. This research is categorized as partly quantitative research, the type of which is a correlational method. Population in this study were students from Private Universities in Indonesia. Sampling technique that can be used in this research is purposive sampling. Sample studied was 100 respondents. This research uses multiple linear regression analysis to answer the problem formulation and temporary assumptions. The research results show that students' knowledge of bank interest has a positive and significant influence on interest in purchasing sharia products. Sharia accounting has a positive and significant influence on interest in purchasing sharia products.
Kolaboratif PKM Internasional Mobility Consortium Pengelolaan Komunikasi Pemasaran Melalui Digitalisasi Bisnis Di Thailand Cahyani, Nani; Puspitasari, Ratih; Hertati, Lesi; Hidayat, Janthy; Nurfaiza, Nabila
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3405

Abstract

This service activity was carried out in Thailand in the context of joint International PKM in order to realize effective marketing communications management which is the key to business success in the current digital era. Collaboration in the field of business digitalization offers great opportunities for economic growth and wider market penetration. This PKM aims to explore how collaboration in the PKM International Mobility Consortium can encourage innovation in the field of marketing communications management through business digitalization in Thailand. Through a qualitative approach with in-depth interviews and content analysis, collecting data from business stakeholders, academics and practitioners in Thailand. The pretest and posttest results show that collaboration in the International PKM consortium encourages the exchange of knowledge and resources between organizations from various countries, enriching local perspectives with a global view. Business digitalization developed through collaboration results in more adaptive and effective marketing communications strategies, enabling MSMEs in Thailand to reach a wider audience and increase competitiveness in the global market.
Workshop pertukaran budaya Indonesia-Thailand melalui aplikasi bisnis akibat perubahan sosial kerja sama PKM internasional Cahyani, Nani; Puspitasari, Ratih; Hertati, Lesi; Hidayat, Janty T.; Nurfaiza, Nabila
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.24243

Abstract

Abstrak Kegiatan PKM Internasional dilakukan dalam rangka pertukaran budaya antara Indonesia- Tailand hal ini didorong oleh perubahan teknologi digital bisnis global yang begitu cepat sehingga  membuka peluang baru untuk pertukaran budaya antar negara. PKM  ini mengkaji bagaimana digitalisasi bisnis mempengaruhi perubahan sosial dalam praktik berjualan di media Sosial khususnya antara Indonesia dan Thailand, melalui kerja sama PKM Internasional. Pendekatan kualitatif yang mencakup wawancara dan membagi kuisioner pretest dan postest  dan analisis konten menelusuri pengalaman pedagang online antara konsumen di kedua negara. Hasil temuan membuktikan bahwa digitalisasi bisnis, terutama melalui platform marketplace, memfasilitasi pertukaran budaya antara Indonesia dan Thailand, hal ini menyebakan produk dan praktik bisnis lokal untuk menembus pasar asing. Kerja sama dalam rangka PKM Internasional memperkuat pertukaran produk  dengan memfasilitasi transfer pengetahuan dan pengalaman antara pelaku bisnis dari kedua negara. Perubahan sosial yang teramati termasuk adaptasi strategi pemasaran, pembentukan jejaring antarbudaya, dan peningkatan kesadaran akan keanekaragaman budaya. guna pengembangan bisnis internasional dan harmoni lintas budaya dibahas dalam konteks kolaborasi PKM Internasional. Kata Kunci: workshop; pertukaran budaya; digitalisasi bisnis; perubahan sosial; berjualan di marketplace; PKM internasional Abstract International PKM activities are carried out in the context of cultural exchange between Indonesia and Thailand. This is driven by rapid changes in global business digital technology, opening up new opportunities for cultural exchange between countries. This PKM examines how business digitalization influences social change in the practice of selling on social media, especially between Indonesia and Thailand, through PKM International collaboration. A qualitative approach that includes interviews and pretest and posttest questionnaires and content analysis explores the experiences of online merchants among consumers in both countries. The findings prove that business digitalization, especially through marketplace platforms, facilitates cultural exchange between Indonesia and Thailand, this allows local products and business practices to penetrate foreign markets. Cooperation within the framework of PKM International strengthens product exchange by facilitating the transfer of knowledge and experience between business people from both countries. Observed social changes include adaptation of marketing strategies, formation of intercultural networks, and increased awareness of cultural diversity. for international business development and cross-cultural harmony are discussed in the context of International PKM collaboration. Keywords: cultural exchange; business digitalization; social transformation; selling on the marketplace PKM international.
Adenotonsilektomi pada Anak dengan Hidrosefalus Syukrinto, Gustav; Amanda, Cindy Julia; Puspitasari, Ratih
Oto Rhino Laryngologica Indonesiana Vol. 54 No. 2 (2024): VOLUME 54, NO. 2 JULY - DECEMBER 2024
Publisher : PERHATI-KL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32637/orli.v54i2.635

Abstract

Background: Hydrocephalus is an expansion of the ventricular system resulting from the condition of the brain, with altered circulation of the cerebrospinal fluid. The expansion could lead to an increase in intracranial pressure (ICP). Some procedures in adenotonsillectomy also could increase ICP, and lead to brain injury. Purpose: To study complications in performing adenotonsillectomy procedures on a child with hydrocephalus. Case report: A 3-year-old girl presented with hydrocephalus with recurrent sore throat, runny nose, cough, and fever at least once a month for about one year. She also presented with a history of sleep disturbance, such as snoring, nocturnal awakening, often mouth breathing, and bedwetting. During an ear, nose, throat (ENT) examination, the tonsil size was T4/T4, with dilated crypts and no detritus. The nasendoscopy examination revealed that she had a grade III adenoid hypertrophy. Clinical question: What to consider in minimizing complications of adenotonsillectomy in children with hydrocephalus during and after the surgery? Method: A literature search was performed on PubMed and Google Scholar, with keywords “Adenotonsillectomy” AND “Hydrocephalus” AND “ Intracranial Pressure”. Result: Based on the search, some procedures were found, such as intubation, placing a mouth gag, and head positioning during operative surgery, could increase ICP. Conclusion: There are some considerations when performing adenotonsillectomy in children with hydrocephalus that should be carefully prepared, to prevent increased ICP and brain injury during and after surgery. Keywords: adenotonsillectomy, hydrocephalus, intracranial pressure, tonsil hypertrophy   ABSTRAK Latar belakang: Hidrosefalus merupakan perluasan sistem ventrikel otak akibat gangguan sirkulasi cairan serebrospinal. Perluasan tersebut dapat menyebabkan peningkatan tekanan intrakranial (TIK). Beberapa prosedur pada adenotonsilektomi juga dapat meningkatkan TIK dan menyebabkan cedera otak. Tujuan: Untuk mengetahui komplikasi dalam melakukan tindakan adenotonsilektomi pada anak dengan hidrosefalus. Laporan kasus: Seorang anak perempuan berusia 3 tahun datang dengan hidrosefalus dan riwayat nyeri tenggorokan berulang disertai pilek, batuk, dan demam setidaknya sebulan sekali, selama kurang lebih satu tahun. Ia juga memiliki riwayat gangguan tidur, seperti mendengkur, terbangun di malam hari, sering bernapas melalui mulut, dan mengompol. Dari pemeriksaan Telinga, Hidung, Tenggorok (THT), didapati pembesaran tonsil ukuran T4/T4, dengan kriptus melebar dan tidak ada detritus. Dari pemeriksaan nasendoskopi, ditemukan hipertrofi adenoid derajat III. Pertanyaan klinis: Apa yang harus dipertimbangkan dalam meminimalkan komplikasi adenotonsilektomi pada anak dengan hidrosefalus, baik selama dan setelah operasi? Metode: Pencarian literatur dilakukan di PubMed dan Google Scholar, dengan kata kunci “Adenotonsilektomi” DAN “Hidrosefalus” DAN “Tekanan Intrakranial”. Hasil: Berdasarkan penelusuran, didapati beberapa prosedur, seperti intubasi, pemasangan mouth gag, dan posisi kepala selama operasi bedah, dapat meningkatkan TIK. Kesimpulan: Terdapat beberapa pertimbangan dalam melakukan adenotonsilektomi pada anak dengan hidrosefalus, yang sebaiknya dilakukan secara hati-hati untuk mencegah peningkatan TIK dan cedera otak, baik pada saat atau setelah melakukan operasi. Kata kunci: adenotonsilektomi, hidrosefalus, tekanan intrakranial, hipertrofi tonsil
Co-Authors Amanda, Cindy Julia Amyar, Firdaus Andri Yunus Astrini, Danti Atmadja, Iswandi sukanta Budi Setiawan Cecilia, Cecilia Defani Pramesti Eka Herlina Farhana ., Farhana Fatimah Abdillah Febrian, Jan Febrianto, Fernandus Roni Fitriani, Nuri Gunawan, Audreylia Hidayat, Janthy Hidayat, Janty T. Huwaida, Sarah Iriyadi Iriyadi Jamilah, Sri Julien, Gladys Lauwsetia, Chessa Auriel Lesi Hertati, Lesi Lukman Hidayat Lumbantobing, Chandra Rony Moermahadi Soerja Djanegara Muhammad Irsyad Elfin Mujtaba Mulyadi, Mohammad Noorman Mumuh Mulyana Nani Cahyani Nurfaiza, Nabila Pamungkas, Rio Rachman, Rachmawaty Randitha Missouri Riri Nurma Herwini Sahala, Bintang Sarifah Tullah, Dewi Sasmita, Theresia Siti Annisa, Siti Siti Ita Rosita Sopiana, Eka Suharmiati Suharmiati Syukrinto, Gustav Tantina Tantina Tarida Marlin Surya Teguh Prakoso Tullah, Dewi Sarifah Udi Pramiudi Upik Djaniar Yayuk Nurjanah Yolanti, Tiara Novita