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All Journal Wahana Riset Akuntansi RISTEK : Jurnal Riset, Inovasi, dan Teknologi Kabupaten Batang Jurnal Ekonomi Dan Bisnis Pena : Jurnal Ilmu Pengetahuan dan Teknologi Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat RISTEK: Jurnal Riset, Inovasi dan Teknologi Kabupaten Batang JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Masyarakat Bangsa DIMASEKA SOCIRCLE : Journal Of Social Community Services
Titi Rahayu Prasetiani
Prodi Akuntansi Fakultas Ekonomi Universitas Pekalongan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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SINERGITAS PERAN PENTA HELIXDALAM PERUMUSAN STRATEGI PENGEMBANGAN UNIT USAHA WISATA Titi Rahayu Prasetiani; Mahirun Mahirun; Andi Kushermanto; Tsamara Tsamara; Arya Ajhie
Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2023): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i2.3206

Abstract

Pekalongan Regency as an autonomous region has superior potentials in various sectors, one of which is in the tourism sector. Tourism is one of the strategic development sectors that has a multiplier effect, both directly and indirectly, so that it has an impact on the social, cultural, educational and economic sectors of the country. Natural tourism potential owned by Pekalongan Regency is natural resources; mountains and sea.Sumurjomblangbogo Village as a strategic partner of the Faculty of Economics and Business, University of Pekalongan has the potential for a Tourism Business Unit from BUMDes Tirta Arum in the form of a swimming pool tourist attraction. The purpose of this study was to determine the function and role of each Penta Helix party in developing the superior tourism potential of the Tirta Arum swimming pool in Sumurjomblangbogo Village, Bojong District, Pekalongan Regency, as well as formulating a strategy for developing resource-based tourism superior potential (Resource Based View).The results of the study show that the synergy between Academicians (Academicians) Business (Business Doers), Government (Government), Community (Community) and Media in this village has conceptually been realized. Business actors play a role as the main actor in achieving sustainable profit. The government acts as a regulator and dynamicator to drive the local economy. While the media as a means of publication in promoting swimming pool attractions and building a brand image.
Pelatihan dan Pendampingan Inisiasi Pembentukan Bank Sampah di Desa Sumurjomblangbogo Kabupaten Pekalongan Ari Muhardono; Titi Rahayu Prasetiani; Namiya Rizqina; Arya Ajhie Saputra
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.320

Abstract

Permasalahan sampah merupakan suatu kondisi yang harus dihadapi oleh masyarakat pada masa sekarang ini. Sampah merupakan material sisa yang tidak diinginkan setelah berakhirnya suatu proses. Masalah yang terjadi antara lain masalah pencemaran, baik pencemaran air, pencemaran udara, maupun pencemaran tanah. Kerusakan lingkungan sebagian besar  juga didominasi oleh sampah-sampah yang tidak dapat sepenuhnya diolah oleh masyarakat. Tingkat kerusakan lingkungan tersebut menjadi salah satu faktor penting yang menentukan tinggi rendahnya risiko terjadi bencana di suatu wilayah. Untuk mengatasi persoalan sampah, perlu dilakukan perubahan paradigma yang memandang sampah sebagai sumber daya yang memiliki nilai ekonomis dan dapat dimanfaatkan, yang semula hanya sekedar mengumpulkan, mengangkut dan membuang sampah ke TPA berganti menjadi pengelolaan sampah dengan menerapkan 3 R (reduce, reuse, recycle) yaitu dengan pembentukan bank sampah. Bank  sampah  merupakan  salah  satu  bentuk  pengelolaan  lingkungan  yang  efektif  dan  ramah lingkungan,  selain  itu  juga  memiliki  peran  salah  satunya  untuk  mereduksi  jumlah  sampah  yang  dihasilkan dan untuk mengurangi pembuangan sampah langsung ketempat pembuangan akhir. Tujuan kegiatan pengabdian masyarakat ini bertujuan  untuk memberikan pengetahuan dan keterampilan kepada Ibu-ibu PKK dan Komunitas Perempuan Kepala Keluarga (PEKKA) di Desa Sumurjomblangbogo Kecamatan Bojong Kabupaten Pekalongan tentang pengelolaan sampah melalui pembentukan bank sampah.
Penguatan Manajemen Bisnis UMKM Ekonomi Kreatif Desa Kadipaten Kecamatan Wiradesa Kabupaten Pekalongan Titi Rahayu Prasetiani; Choliq Sabana; Andi Kushermanto
DIMASEKA Vol 1 No 1 (2023): April 2023
Publisher : FEB Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/dimaseka.v1i1.2

Abstract

Desa Kadipaten Kecamatan Wiradesa Kabupaten Pekalongan memiliki potensi UMKM ekonomi kreatif yang perlu terus dikembangkan. Usaha ekonomi kreatif ini berpeluang sebagai sumber pendapatan masyarakat. Berbagai kelemahan dan kendala telah dipetakan. Aktivitas bisnis di desa ini sudah berjalan, namun dalam pengelolaannya masih bersifat sangat sederhana, belum menjalankan manajemen bisnis secara detail, efektif dan efisien. UMKM kurang memiliki ide kreatif dan inovatif dalam pengembangan produk. Salah satu langkah yang dibutuhkan adalah penguatan manajemen bisnis UMKM. Hal ini ditujukan agar UMKM dapat menjalankan dan mengevaluasi bisnisnya, mampu merumuskan strategi yang tepat, serta dapat melakukan inovasi atas produk atau barang yang dipasarkan agar bisa menyesuaikan kebutuhan pasar atau konsumen. Keterlibatan pemangku kepentingan yakni Universitas Pekalongan, Pemerintah Desa Kadipaten, Organisasi kemasyarakatan seperti GP Anshor dan Fatayat NU dapat menjamin keberlanjutan dalam upaya pengembangan UMKM ekonomi kreatif ini. Hasil dari pengabdian ini adalah Brainstroming ide bisnis produk kreatif, serta pemahaman Peserta mengenai penerapan Manajemen Bisnis yang efektif dalam sektor UMKM.
Pengaruh Kebijakan Deviden, Struktaur Modal, Set Peluang Investasi, Dan Profitabilitas Terhadap Nilai Perusahaan Mahirun, Mahirun; Ayuningrum, Anggrainy Putri; Prasetiani, Titi Rahayu; Kushermanto, Andi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9623

Abstract

The research objective is to empirically examine the effect of dividend policy, profitability, capital structure, and investment opportunity set on firm value. The object used is the LQ45 index company on the Indonesia Stock Exchange during the period 2017-2021. The analytical tool we use is multiple linear regression using SPPS software. The results of testing 134 samples over a period of 5 years resulted in the findings of profitability with the return on equity (ROE) indicator, and the investment opportunity set with the price earning ratio (PER) indicator being able to significantly increase the company's value with the price to book value (PBV) indicator. While other findings are dividend policy with dividend payout ratio (DPR) indicator has a negative and insignificant effect on firm value (PBV). While the capital structure with the debt to equitu ratio (DER) indicator although it has a positive effect on firm value (PBV), but the results are not significant.
PENDAMPINGAN STRATEGI PENGELOLAAN TRANSFORMASI DIGITAL: E-BUSINESS STRATEGY AND IMPLEMENTATION Sunarjo, Wenti Ayu; Ari Muhardono; Titi Rahayu Prasetiani; Mukhamad Adzhar Sultan
SOCIRCLE : Journal Of Social Community Services Vol. 3 No. 1 (2024): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v3i1.19

Abstract

Sumurjomblangbogo Village has now developed rapidly, especially in improving the performance of SMEs. Since the establishment of the Tirta Arum swimming pool tourism, the development of MSMEs, especially in the culinary sector, has had great opportunities to market their products. People in nearby locations take advantage of the existence of tourist attractions to improve the economy by selling culinary products in canteens or kiosks around tourist locations. However, as time goes by, especially the era of digitalization, the work of MSMEs should be obliged to follow developments in digitalization. Through PkM activities carried out by answering partner problems in the fields of management and marketing. PkM activities carried out in the form of digital transformation activities include; e-business training and mentoring, Qris registration as an alternative to cashless payments and product innovation and diversification to manage competitive business management. PkM activities are carried out at the target of productive partners, namely culinary MSMEs which are members of the KUBE developed by BUMDes Sumurjomblangbogo, Kec. Bojong, Kab. Pekalongan. Furthermore, the results of PkM activities are evaluated for providing solutions to partner problems so that partners can apply the results of training and mentoring. Apart from that, activity partners can become independent MSMEs and are also able to empower competitiveness and achieve all businesses. Abstrak Desa Sumurjomblangbogo kini telah berkembang pesat, terlebih pada peningkatan kinerja UKM. Sejak didirikannya wisata kolam renang tirta arum perkembangan UMKM khususnya bidang kuliner memiliki peluang yang besar untuk memasarkan produknya. Masyarakat di lokasi sekitar memanfaatkan keberadaan objek wisata untuk meningkatkan perekonomian dengan menjual produk kuliner mealui kantin atau kios di sekitar lokasi wisata. Namun seiring perkembangan zaman khusunya era digitalisasi maka kiprah UMKM seyogyanya wajib mengikuti perkembangan digitalisasi. Melalui kegiatan PkM yang dilakukan dengan menjawab permasalahan mitra di bidang manajemen dan pemasaran. Kegiatan PkM yang dilakukan berupa kegiatan transformasi digital diantaranya; pelatihan dan pendampingan e-business, pendaftaran Qris sebagai alternatif pembayaran secara cashless dan inovasi dan diversifikasi produk untuk mengelola manajemen bisnis yang berdaya saing. Kegiatan PkM dilakukan pada sasaran mitra produktif yaitu UMKM kuliner yang tergabung pada KUBE yang dikembangkan oleh BUMDes Sumurjomblangbogo, Kec. Bojong, Kab. Pekalongan. Selanjutnya hasil kegiatan PkM dilakukan evaluasi atas pemberian solusi permasalahan mitra sehingga mitra dapat menerapkan hasil pelatihan dan pendampingan selain mitra kegiatan dapat menjadi UMKM mandiri juga mampu berdaya saing dan mencapai keberlanjutan usaha.
PKM : Optimalisasi Pengelolaan UMKM Untuk Meningkatkan Penjualan Mahirun, Mahirun; Ayuningrum, Anggrainy Putri; Prasetiani, Titi Rahayu; Jannati, Arih
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 3 (2024): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i3.876

Abstract

PKM optimalisasi pengelolaan umkm untuk meningkatkan penjualan bertujuan untuk mengedukasi pelaku UMKM tentang prinsip pengelolaan UMKM sesuai dengan prinsip manajemen, manajemen pemasaran, dan manajemen keuangan guna meningkatkan penjualan. Metode yang digunakan dalam kegiatan ini adalah penyuluhan/ceramah pada pelaku UMKM di Desa Sumurjomblang Bogo, Kecamatan Bojong, Kabupaten Pekalongan, dengan langkah-langkah Focus Group Discussion, pelaksanaan kegiatan pengabdian kepada masyarakat, dan evaluasi kegiatan. Hasil kegiatan adalah terlaksananya PKM di aula BUMDes pada tanggal 20 Mei 2023 dengan jumlah peserta mencapai 20 orang, melalui tahapan pemberian materi pengelolaan usaha UMKM, pemanfaatan media sosial untuk bisnis, dan pelatihan manajemen keuangan. Kegiatan PKM di akhiri dengan evaluasi yang dilakukan oleh Tim Pelaksana PkM dan Pemerintah Desa Sumurjomblang Bogo, Kecamatan Bojong.
Dinamika Keahlian dan Gender dalam Komite Audit: Dampaknya pada Manajemen Laba Huda, Misbahul; Sutrisno, Catur Ragil; Prasetiani, Titi Rahayu
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.129007

Abstract

Purpose – The research aimed to identify and assess the impact of two types of expertise—accounting and finance—along with gender in the audit committee on earnings management practices. The control variables included leverage, audit committee size, and company size.Design/methodology/approach – The research focused on 47 banking companies listed on the Indonesia Stock Exchange (IDX). The sample was chosen using purposive sampling based on specific criteria, resulting in the selection of 27 companies. Over the 2017-2021 observation period, 135 data were collected, with 2 outliers being removed, leaving 133 observations for analysis. Partial Least Square (PLS) is used as an analysis tool.Findings – Research conducted proves that expertise has a different influence on earnings management. Accounting skills have a significant positive effect while financial skills have a significant negative effect. Gender within the same committee does not significantly impact earnings management. Testing of the control variables reveals that the size of the audit committee and company size have no effect on earnings management, while leverage shows a significant negative impact.Originality/value –This research offers a new contribution in understanding the role of expertise by distinguishing the influence of accounting expertise and financial expertise. This approach offers a more in-depth understanding of the distinct roles of different expertise and audit committee gender on earnings management, particularly within the banking sector listed on the Indonesia Stock Exchange. Additionally, the study investigates leverage, audit committee size, and firm size as control variables.Research limitations/implications – The research only focuses on banking entities listed on the IDX and the observation period is 5 years. This study shows results that contradict the initial hypothesis regarding accounting expertise and gender, so that further research can examine more deeply about other factors that can influence earnings management. This can serve as a reference for various stakeholders in making more informed decisions regarding corporate governance, particularly concerning the composition and expertise of audit committee members.
Co-Authors Amalia M.Si SE. Ilmiani Andi Kushermanto Anggrainy Putri Ayuningrum Ari Muhardono Arih Jannati Arya Ajhie Arya Ajhie Saputra Catur Ragil Sutrisno Choliq Sabana Jannati, Arih Khoiri Yanti Mahirun Mahirun Misbahul Huda Mukhamad Adzhar Sultan Namiya Rizqina Sri Puji Astuti Tsamara Tsamara Tsamara Tsamara Tsamara Wenti Ayu Sunarjo