Articles
HOW IMPORTANT RISK MANAGEMENT CULTURE IN LOCAL GOVERNMENTS?
Pangesti Mulyono, Resha Dwi Ayu
Journal of Governance and Public Policy Vol 7, No 1 (2020): February 2020
Publisher : Universitas Muhammadiyah Yogyakarta
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DOI: 10.18196/jgpp71121
The aim of this study is how important to develop risk management culture in Local Government. This research uses a case study approach with an exploratory study, then the steps taken by the researcher to analyze interview data by (a) informal conversation interviews, (b) approaches using interview general guidelines, and (c) open standard interviews. The results of the interviews were recorded with a recording aid and then processed with NVIVO software then analyzed and the conclusions drawn from the interviews. The Results of this research are the important thing from risk management culture in Local Government for Creating value, an integral part of organizational processes, part of decision making, and explicitly discussing uncertainty for Good Governance.
How Important Risk Management Culture in Local Governments?
Resha Dwi Ayu Pangesti Mulyono
Journal of Governance and Public Policy Vol 7, No 1 (2020): February 2020
Publisher : Universitas Muhammadiyah Yogyakarta
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DOI: 10.18196/jgpp71121
The aim of this study is how important to develop risk management culture in Local Government. This research uses a case study approach with an exploratory study, then the steps taken by the researcher to analyze interview data by (a) informal conversation interviews, (b) approaches using interview general guidelines, and (c) open standard interviews. The results of the interviews were recorded with a recording aid and then processed with NVIVO software then analyzed and the conclusions drawn from the interviews. The Results of this research are the important thing from risk management culture in Local Government for Creating value, an integral part of organizational processes, part of decision making, and explicitly discussing uncertainty for Good Governance.
Pengembangan Smart Village dengan Manajemen Database Administrasi Desa Klungkung “Simakung” melalui One Gate System
Resha Dwi Ayu Pangesti Mulyono;
R. Andi Sularso;
M. Farid Afandi;
Alfi Arif
Jurnal Pengabdian Multidisiplin Vol. 1 No. 3 (2021): Jurnal Pengabdian Multidisiplin
Publisher : Kuras Institute & Scidac Plus
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DOI: 10.51214/japamul.v1i3.190
Konsep smart village saat ini pengembangan awal adalah melalui optimalisasi pelayanan pemerintah desa dengan meningkatkan pemanfaatan teknologi informasi untuk mendukung kemajuan masyarakat Desa Klungkung di Kecamatan Sukorambi Kabupaten Jember. Tujuan penulisan artikel ini untuk memberikan gambaran pengembangan manajemen database untuk administrasi desa, hal ini untuk meningkatkan pelayanan kepada warga desa mengenai kebutuhan berbagai sertifikat dari Kantor Desa. Metode yang digunakan dalam pelaksanaan pengabdian ini adalah menggunakan pendekatan participatory pural appraisal. Metode ini digunakan untuk mewujudkan solusi yang telah ditentukan oleh tim pengabdian desa binaan. Pengabdian ini menghasilkan sistem administrasi desa terkait dengan pelayanan publik yaitu permintaan surat keterangan domisili, surat kematian, surat keterangan belum menikah, kepengurusan ahli waris dan sebagainya berbasis website dimana masyarakat setempat bisa mengakses dengan mudah dan cepat
Sustainability Reporting: Sebuah Analisis Bibliometrik Pada Database Scopus
Ajeng Tita Nawangsari;
Mochammad Ilyas Junjunan;
Resha Dwi Ayu Pangesti Mulyono
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam
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DOI: 10.30871/jaat.v5i2.2182
The aims of this study is to capture the development of sustainability reporting research using the Scopus Database. This study use bibliometric method to present quantitative result in capturing those development. There are several indicators used such as citation numbers, authorship, source of the articles, theory mapping, research approaches and country. The result show that the highest citation number for sustainability reporting were 861. The most research approach used is qualitative and the commonly used theories in the field of sustainability reporting is legitimacy and stakeholders theory. García-Sánchez I.M was the most productive author in publishing sustainability reporting research with 12 total number of publication. Based on the article source journal of cleaner production was the most leading journal in sustainability reporting research with 76 publications on it. Based on the country, USA has the highest number of sustainability reporting publication than many other countries.
Pemberdayaan Masyarakat Melalui Pelatihan Kerajinan Anyaman Tali Plastik Packing Sebagai Upaya Peningkatan Pendapatan Keluarga
Lailatul Nuraini;
Resha Dwi Ayu Pangesti Mulyono
JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) VOL. 6 NOMOR 1 MARET 2022 JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat)
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)
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DOI: 10.30595/jppm.v6i1.7589
Limbah yang berasal dari plastik merupakan masalah serius bagi lingkungan, sifat plastik yang terurai dalam waktu yang sangat lama menjadi penyebab terjadinya pencemaran lingkungan. Salah satu upaya mengurangi keberadaan tali plastik adalah dengan memperpanjang umur plastik seperti mendaur ulang tali plastik menjadi berbagai jenis barang kerajinan, seperti tas. Permasalahan muncul saat mitra tidak dapat memenuhi permintaan inovasi produk yang dihasilkan serta belum optimalnya proses produksi dan manajemen. Permasalahan inovasi produk karena keterbatasan ide dan informasi yang diperoleh tentang berbagai bentuk inovasi produk yang sekiranya dapat dikembangakan. Permasalahan manajeman yang dialami mitra yaitu belum adanya pembukuan yang mencatat aktivitas keuangan usaha, serta pemasaran yang masih konvensional dan kurangnya kesadaran masyarakat sekitar untuk meningkatkan kualitas sumber daya manusia. Tujuan pengabdian masyarakat ini diantaranya meningkatkan kualitas dan kuantitas produk kerajinan dari limbah tali plastik packing dan meningkatkan kemampuan sumber daya manusia (SDM) pelaku usaha dan ibu-ibu di lingkungan sekitar, serta berkurangnya tingkat pengangguran di lingkungan sekitar usaha. Metode pengabdian masyarakat yang dilakukan antara lain berdiskusi dengan mitra untuk mendapatkan solusi permasalahan dengan memberikan masukan-masukan dari pengalaman selama melakukan usaha pembuatan tas tali plastik, mengadakan pelatihan dalam mendesain inovasi produk dari limbah tali plastikdan menyiapkan perangkat yang dibutuhkan dalam pelatihan manajemen usaha dan pembukuan pencatatan keuangan. Hasil pengadian berupa inovasi produk hasil anyaman limbah tali plastik serta tentang peningkatan kualitas dan kuantitas proses produksi melalui pengembangan inovasi produk yang dihasilkan. Dengan demikian, perlu upaya berkelanjutan guna meningkatkan pendampingan bagi usaha masyarakat agar semakin berdaya.
Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia)
Indah Kusumawati;
Indah Purnamawati;
Resha Dwi Ayu Pangesti Mulyono
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya
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DOI: 10.29080/jai.v8i1.752
This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.
Internet Financial Reporting Pada Rumah Sakit Berstatus Badan Layanan Umum: Perlukah?
Resha Dwi Ayu Pangesti Mulyono;
Fahmi Firdaus
Jurnal Manajemen dan Kearifan Lokal Indonesia Vol 5 No 1 (2021)
Publisher : Asosiasi Peneliti Manajemen Adat Indonesia
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DOI: 10.26805/jmkli.v5i1.57
Based on PP. 74 of 2012 on the change of hospital status to Public Service Board (RS-BLU) changed the perspective of the responsibility of the hospital in informing its operational performance. The practice of preparing and presenting the RS-BLU financial statements in Indonesia is not in accordance with PSAK 45, thus indicating financial management that is not in accordance with the financial accounting standard (SAK) that has been determined and affects stakeholder decision-making related to budget acceptance accessibility due to limited relevance of performance information sources on its financial statements. The purpose of this research is to analyze the increase of financial reporting value stakeholder through presentation of financial statements based on PSAK 45 with internet financial reporting as a detector to build stakeholder trust and increase source of RS-BLU budget revenue. The research method used is descriptive qualitative method describes, describes, compare a data with theory based on literature study that obtained from the source of publication documentation (The Asian Sun Life Index of Health in 2017). The results show that most of the RS-BLU in Indonesia do not apply financial reporting according to PSAK 45 and have a negative image in the eyes of their stakeholders, low capital financing and RS-BLU health service quality decreased by 65%.
SUSTAINABLE TOURISM PADA PENGEMBANGAN SITUS BETENG DI DESA SIDOMEKAR KECAMATAN SEMBORO KABUPATEN JEMBER
Resha Dwi Ayu Pangesti Mulyono;
Bayu Aprilianto;
Dien Vidia Rosa;
Hery Prasetyo;
Mochammad Farid Afandi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai
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Desa Sidomekar merupakan salah satu desa yang berpotensi menjadi desa wisata dimulai dengan aliran sungai Bondoyudo yang dapat digunakan sebagai wisata air, situs peninggalan kebudayaan Majapahit yang terkenal dengan situs Beteng serta wisata edukasi Semboro Sweet Garden. Sustainable tourism diimplementasikan untuk membangun kembali Image Desa Sidomekar sebagai Desa Wisata yang sudah lama hilang. Metode Participatory Rural Appraisal memungkinkan para anggota perangkat desa serta lembaga BUMDES dan pengawas desa di Desa Sidomekar untuk meningkatkan pengetahuan dan keterampilannya dengan tim pelaksana sebagai fasilitator dari luar, berbagi informasi, membuat perencanaan dan tindakan nyata dalam mewujudkan Desa wisata. Hasil kegiatan ini berupa kesepakatan untuk membuat profil desa wisata Beteng di Desa Sidomekar dengan pakar sejarah, bersama dengan Ketua Bumdes dan perangkat desa Sidomekar akan melakukan integrasi obyek wisata situs Beteng dengan beberapa obyek wisata lainnya yang akan disiapkan, pembuatan taman yang sudah tidak terawat dilingkungan situs Beteng, dan perencanaan pembangunan wisata edukasi dan hiburan di sekitar Situs Beteng.
Potential Fraud in Student Organizations: A Fraud Hexagon Theory Perspective
Willy Daiva;
Dewi Ayu Puspita;
Resha Dwi Ayu Pangesti Mulyono
JAFFA Vol 12, No 1 (2024): April
Publisher : Master of Accounting Universitas Trunojoyo Madura
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DOI: 10.21107/jaffa.v12i1.24558
Massive fraud in many sectors is still a research topic that is always interesting to study. The Indonesian Corruption Watch report (2023), states that fraud also occurs in the education sector even up to the university level involving students. Students are social control who are role models for society for their knowledge, but it is very contradictory if students also commit fraud in their activities, including in organizational activities. The purpose of this study was to analyze the potential for fraud in the management of student funds using fraud hexagon theory indicators. The research population is students who are members of Student Organizations at the Faculty of Economics and Business, University of Jember. Sample selection using purposive sampling with a sample size of 74 respondents. The results of data analysis show, pressure and capability have a positive effect on the potential fraud of student fund management. While opportunity, rationalization, ego, and collusion have no effect on the potential fraud of student fund management.
KONSTRUKSI MODEL PENCEGAHAN FRAUD MELALUI RED FLAG BASED SYSTEM DI PEMERINTAH KABUPATEN JEMBER (STUDI KASUS DI INSPEKTORAT KABUPATEN JEMBER): (CONSTRUCTING FRAUD PREVENTION MODEL THROUGH RED FLAG-BASED SYSTEM IN THE JEMBER REGENCY GOVERNMENT (A CASE STUDY OF THE JEMBER REGENCY INSPECTORATE))
Andriana Andriana;
Taufik Kurrohman;
Hendrawan Santosa Putra;
Resha Dwi Ayu Pangesti Mulyono
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember
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DOI: 10.19184/ejeba.v11i2.52761
This research aims to present a system that can prevent fraud in the form of compliance and internal control within the Jember Regency Government through a red flag-based system. The study uses a qualitative case study method. The Inspectorate currently requires indicators to prevent the occurrence of fraud. The techniques employed to collect data include observation, interviews, and documentation. The results indicate that all Regional Device Organizations (OPD) in Jember Regency analyze various risks. These risks will be further analyzed for their root causes and the impacts they may generate. Based on the risk map that has been created, there are a total of 412 risks identified across 72 Regional Device Organizations (OPD) in Jember Regency. The focus of the risks with potential fraud in this study lies within the category related to finance (finance risk). Specifically, there are 33 financial-related risks identified across all Regional Device Organizations (OPD) in Jember Regency.