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Optimalisasi Hilirisasi Bisnis Maggot Melalui Peningkatan Sarana Dan Prasarana, Tata Kelola Dan Strategi Pemasaran Berbasis Digital Pada Bank Sampah Unit Siliwangi Bogor Nurendah, Yulia; Sutarti, Sutarti; Munawar, Aang; Mulyana, Mumuh; Nurachmad, Edi; Setiawan, Budi; Maulina, Dwi; Lestari, Febriana Indah
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.2273

Abstract

The aim of the Partnership-Based MSME Development activity is to resolve the problems of the Siliwangi Waste Bank Unit (BSU) as a collaboration partner. The problems faced by related partners are organizational management, resources and marketing. From an administrative point of view problems arise, for example. there are no guidelines regarding the functions and duties of organizational management, weak administrative management and financial reporting systems. In terms of resources, the problem is that BSU Siliwangi administrators are still weak in understanding organizational development, entrepreneurship and marketing strategies, Magot cultivation skills that need to be improved. The marketing problem is that BSU Siliwangi's marketing strategy has not optimally used digital technology. Based on these problems, several community partnership program activities were implemented, such as training in the use of management and information systems in partner organizations, entrepreneurship training and the use of technology in company development. Training related to organizational management consists of financial management and administration, entrepreneurship training, marketing strategies using digital technology, and Magot cultivation training. The results of this activity are: 1) Establishment of partner organization governance guidelines as well as a simple financial management and recording system for partner organizations; 2) Availability of adequate production facilities, especially vital facilities such as waste chopping machines for Magot feed; 3) Increasing understanding of management and members regarding asset management, capital, entrepreneurship and digital-based marketing strategies through soft skills training and mentoring programs; 4) Establishment of a digital marketing platform in the form of the Web and other digital features (social media Instagram and Tiktok); 5) Increased income at partner organizations; 6) Publication of the results of community partnership program activities in the form of articles in print media and activity videos; 7) Have a Business Identification Number (NIB).   Keywords: governance, marketing strategy, downstreaming, digital business, waste bank
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Berbasis Cloud Bagi Koperasi Warga Jembara Sauyunan Kabupaten Bogor Sudjali, Iwan Purwanto; Sutarti, Sutarti; Pamungkas, Bambang
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 2 (2023): JADKES Edisi Juli 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i2.2427

Abstract

Koperasi sebagai suatu lembaga ekonomi mempunyai peran yang cukup penting didalam perekonomian Indonesia. Sesuai dengan UUD 1945, bahwa pembangunan koperasi di Indonesia merupakan suatu amanat rakyat dan hasilnya juga untuk kepentingan rakyat itu sendiri. Sebagian besar koperasi mengalami kendala dan mengeluh bahwa seringkali laporan keuangan yang disusun, realitanya berbeda dengan ketersediaan uang yang dikelola. Pengabdian masyarakat ini akan membantu Koperasi dalam menyusun laporan keuangan sederhana yang dibantu dengan sistem aplikasi pada smartphone menggunakan teknologi cloud. Mitra dalam kegiatan pengabdian masyarakat ini adalah Koperasi Warga Jembara Sauyunan Kabupaten Bogor. Adapun model pelatihan dan pendampingan yang dilakukan terdiri dari aktivitas : (1) Pelatihan Penentuan Harga Pokok Produksi dan Penyusunan Laporan Keuangan Manual, (2) Pelatihan Penyusunan Laporan Keuangan dan Arus Kas Menggunakan Microsoft Excel, (3) Pelatihan Penyusunan Laporan Keuangan Menggunakan Aneka Aplikasi Berbasis Cloud, dan (4) Pendampingan Usaha (Klinik Bisnis). Kegiatan ini memberikan dampak positif bagi Koperasi , karena setelah mengikuti program pelatihan dan pendampingan mereka tidak lagi kesulitan dalam mengelola laporan keuangannya dan dapat fokus mengembangkan bisnisnya lebih lanjut. Melalui bantuan aplikasi keuangan berbasis cloud, Koperasi Warga Jembara Sauyunan dapat merasakan kemudahan dalam hal mengetahui jumlah keuntungan/kerugian usaha secara tepat, mengetahui status kemajuan usaha dengan cepat dan terukur, memudahkan dalam menentukan perencanaan usaha, dan memiliki dasar yang kuat dalam pengambilan keputusan bisnis. Kata Kunci: Aplikasi Laporan Keuangan, Cloud, Koperasi
Peran Pendampingan Perguruan Tinggi Dalam Keberlanjutan UMKM: Studi Kasus Pada Uppks Matahari Kabupaten Bogor Sutarti, Sutarti; Mulyana, Mumuh; Hermawan, Yanto; Fahsany, Donny Hendry; Herawati, Heti; Nurjanah, Yayuk
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 2 (2024): JADKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i2.2766

Abstract

ABSTRACTThis study aims to identify an innovative and sustainable MSME mentoring model through community service by IBI Kesatuan lecturers. A case study at UPPKS Matahari, Bitungsari Village shows that the combination of face-to-face mentoring and the use of information technology has succeeded in increasing the capacity of MSMEs in managing their businesses independently. The mentoring program that includes training, consultation, and market access facilitation has encouraged MSMEs to develop new products and services, and improve product quality. The results of this study provide important implications for universities in designing community service programs that are relevant to the needs of MSMEs and support sustainable local economic development.Keywords: MSMEs, Universities, Sustainability.
Meningkatkan Hasil Belajar Matematika Materi Perbandingan Pecahan Kelas III SDN 2 Pasigitan Kendal Sutarti, Sutarti
Jurnal Inovasi Pembelajaran di Sekolah Vol 4 No 2 (2023): Jurnal Inovasi Pembelajaran di Sekolah
Publisher : Persatuan Guru Republik Indonesia Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51874/jips.v4i2.147

Abstract

Mathematics is a general subject in Group A as a curricular program that develops attitudinal competence, knowledge competence and skill competence of students as a basis for and strengthening abilities in social, national and state life. It is said that the results of the daily mathematics assessment of students are still many who have not achieved completeness. Learning activities at SD Negeri 2 Pasigitan for grade 3 students are still classical. Teachers often use lecture and assignment methods, the teacher's learning model is less varied and does not activate students in learning activities. Teachers also have not empowered learning media that can help students understand the learning material. The research aims: (1) To find out the process of implementing the cooperative learning model with the help of image media in increasing student learning activities in Mathematics lessons on comparing fractions (2) To find out how much student learning outcomes have increased through the application of the cooperative learning model with the help of image media in lessons Mathematics material comparing fractions for Class III SDN 2 Pasigitan Semester 2 Academic Year 2021/2022. Researchers use a cooperative learning model with the help of image media. The learning process includes three cycles with planning, action, observation and reflection stages. Data collection uses tests and non-tests. Tools for collecting data include observation sheets, teacher notes, and photo documentation. Data analysis techniques include quantitative techniques and qualitative techniques. The research results show that the application of the cooperative learning model with the help of image media can increase the learning activity of comparing fractions in class III of SDN 02 Pasigitan, second semester of the 2021/2022 academic year from inactive to more active and creative. After comparing fractions through a cooperative learning model with the help of image media for class III students at SDN 02 Pasigitan semester 2 of the 2021/2022 academic year, learning outcomes increased from 58.8% to 82.35%, achieving completion above 82.75%. As elementary school teachers, you should have a high level of commitment in carrying out your duties by carrying out your main tasks professionally, reviewing and implementing various learning innovations in an effort to improve student learning outcomes with learning models and media. School Principals and School Supervisors should intensify their role as supervisors so that teachers are more orderly in administration and increase their competence through coaching.
The Effect of Corporate Social Responsibility on Corporate Financial Performance with Non-Financial Aspects as Moderator Yeni, Yeni; Sutarti, Sutarti; Pamungkas, Bambang
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75076

Abstract

ABSTRAK Penelitian ini mengkaji pengaruh tanggung jawab sosial perusahaan (CSR) terhadap kinerja keuangan dengan aspek non-keuangan sebagai moderator, yang meliputi tekanan kelembagaan, tekanan lingkungan, dan tata kelola. Sampel terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia, yaitu 16 perusahaan manufaktur dan 16 perusahaan pertambangan, dengan total 256 observasi dari tahun 2015-2022. Data dianalisis menggunakan model pengaruh langsung dengan metode Generalized Least Square (GLS). Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif terhadap kinerja keuangan perusahaan. Semakin banyak kegiatan CSR yang dilakukan, maka kinerja keuangan perusahaan semakin baik, mendukung teori legitimasi dan teori stakeholder. Tekanan kelembagaan memperkuat pengaruh positif CSR terhadap kinerja keuangan, sedangkan tekanan lingkungan dan tata kelola (diukur melalui keberagaman latar belakang pendidikan direksi) melemahkan pengaruh tersebut. Penelitian ini memberikan implikasi penting bagi regulasi di negara berkembang, seperti Indonesia, dengan menekankan perlunya aturan yang lebih ketat mengenai penerapan CSR oleh perusahaan untuk memastikan praktik tanggung jawab sosial yang efektif.Kata Kunci: Aspek Non Keuangan, CSR, Tekanan Kelembagaan, Tekanan Lingkungan, Tata Kelola, Kinerja Keuangan  ABSTRACTThis study examines the effect of corporate social responsibility (CSR) on financial performance with non-financial aspects as moderators, which include institutional pressure, environmental pressure, and governance. The sample consists of 32 companies listed on the Indonesia Stock Exchange, namely 16 manufacturing companies and 16 mining companies, with a total of 256 observations from 2015-2022. The data were analyzed using a direct influence model with the Generalized Least Square (GLS) method. The results showed that CSR has a positive influence on the company's financial performance. The more CSR activities carried out, the better the company's financial performance, supporting legitimacy theory and stakeholder theory. Institutional pressures strengthen the positive influence of CSR on financial performance, while environmental and governance pressures (measured through the diversity of directors' educational backgrounds) weaken this influence. This study provides important implications for regulation in developing countries, such as Indonesia, by emphasizing the need for stricter rules regarding the implementation of CSR by companies to ensure effective social responsibility practices.Keywords: Non-financial aspects, CSR, Institutional Pressure, Environmental Pressure, Governance, Financial Performance 
Treatment Outcomes of Topical Calcineurin Inhibitor Therapy for Patients With Vitiligo Sutarti, Sutarti; Nadia, Nadia
The Indonesian Journal of General Medicine Vol. 5 No. 2 (2024): The Indonesian Journal of General Medicine
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/epdk1t49

Abstract

Background: The literature on topical calcineurin inhibitors (TCIs) for the treatment of vitiligo highlights their promising role as an alternative to traditional therapies. Literature Review: The comparative study by established that the combination of narrowband ultraviolet B (NB-UVB) therapy with 0.1% tacrolimus is both efficacious and safe, especially for localized vitiligo affecting less than 30% of the body surface area. The rapid onset of pigmentation, observed within 4-8 weeks, underscores the immunomodulatory properties of tacrolimus, which enhances melanocyte activity by inhibiting pro-inflammatory cytokines. This study laid the groundwork for further investigations into the mechanisms and effectiveness of TCIs in vitiligo treatment. Conclusion: In conclusion, the body of literature indicates that topical calcineurin inhibitors represent a significant advancement in the management of vitiligo. Their immunomodulatory properties, safety profile, and potential for combination therapies position them as effective treatment options. However, the need for further research to establish robust clinical guidelines and optimize treatment protocols remains evident.  
Shepherding with Love: Apostle Peter's Guidance from 1 Peter 5:1-4 for Christian Educators Sutarti, Sutarti
Jurnal Didaskalia Vol 7 No 2: Journal Didaskalia - October 2024
Publisher : Sekolah Tinggi Teologi Injili Indonesia Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33856/didaskalia.v7i2.437

Abstract

Jesus Christ, as the Chief Shepherd (1 Peter 5:4), serves as the primary model for spiritual leaders in fulfilling their pastoral duties. In John 10:11, Jesus is portrayed as a faithful Shepherd who lovingly cares for His sheep and is even willing to sacrifice His life for them. After His resurrection, Jesus appeared to His disciples and gave a special commission to Peter to undertake the pastoral task (John 21:15-17), emphasizing that this duty is a sacred calling entrusted by God to be carried out according to His will. This study aims to examine the Apostle Peter's advice on shepherding in 1 Peter 5:1-4 and its relevance for Christian Educators. The research employs a qualitative method using literature review and biblical text analysis to identify leadership principles in shepherding. The findings reveal that the Apostle Peter's advice includes four key principles for a shepherd's ministry: serving willingly, being sincere in devotion, exhibiting humility, and being a good example to the congregation. These principles are considered essential for cultivating the spirituality of service for a Christian Educator who acts as a lecturer or teacher. In conclusion, the Apostle Peter's advice on shepherding provides guidance for spiritual leaders to fulfill their roles as Christian Educators in accordance with Christ's example, characterized by love, integrity, and dedication.
Penyusunan Laporan Keuangan CV. Surya Parama Arga Karya Menggunakan Microsoft Excel Sesuai Dengan SAK EMKM Sutarti, Sutarti; Triandi, Triandi; Maulina, Lani
Jurnal Abdimas Dedikasi Kesatuan Vol. 6 No. 1 (2025): JADKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v6i1.3218

Abstract

Financial reports are information about the financial position and performance of an entity that plays an important role in economic decision-making, especially for parties who do not have direct access to request special financial reports. The preparation of financial reports must be in accordance with applicable accounting standards, such as PSAK, SAK ETAP, SAK EMKM, and SAK Syariah. For micro, small, and medium enterprises (MSMEs), the preparation of financial reports is regulated in SAK EMKM, including for CV. Surya Parama Arga Karya, a micro-enterprise in the catering sector. This community service (PKM) activity aims to assist CV. Surya Parama Arga Karya in preparing financial reports based on SAK EMKM. The method used is qualitative with a descriptive approach. The data used consists of primary data obtained through observation and interviews, as well as secondary data sourced from related documents. Before the mentoring, the financial recording system of CV. Surya Parama Arga Karya was still done manually by only recording cash inflows from catering sales. The results of the PKM activity show that before the mentoring, CV. Surya Parama Arga Karya has not implemented financial recording in accordance with applicable standards. However, after mentoring, business actors succeeded in compiling financial reports using Microsoft Excel in accordance with the SAK EMKM standards. With this mentoring, it is hoped that CV. Surya Parama Arga Karya can implement recording and preparation of financial reports more systematically and sustainably in order to increase transparency and accountability of business finances.Keywords: financial reports, MSMEs, SAK EMKM, mentoring, accounting
Integrasi Logika Fuzzy dengan Teknologi Cerdas: Tinjauan Sistematis atas Peluang, Tantangan, dan Arah Masa Depan NURHASANAH, YOULLIA INDRAWATY; KURNIA, EMA; SUTARTI, SUTARTI
MIND (Multimedia Artificial Intelligent Networking Database) Journal Vol 10, No 1 (2025): MIND Journal
Publisher : Institut Teknologi Nasional Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/mindjournal.v10i1.1-17

Abstract

ABSTRAKPengembangan sistem logika fuzzy telah mengalami kemajuan pesat sejak awal diperkenalkan. Studi ini menyajikan tinjauan literatur untuk mengeksplorasi berbagai metodologi logika fuzzy dan aplikasi di berbagai sektor, seperti sistem kontrol, prediksi cuaca, diagnosa medis, dan lainnya. Kajian ini juga mencakup integrasi fuzzy dengan teknologi modern seperti IoT, Big Data, dan kecerdasan buatan (AI), yang telah mendorong penerapan lebih luas dan efisien. Selain menyoroti pencapaian, makalah ini membahas tantangan dalam interpretabilitas, efisiensi komputasi, dan adaptabilitas metode fuzzy dalam menghadapi kompleksitas teknologi dan data modern. Studi ini mengkaji pentingnya pengembangan lebih lanjut terhadap integrasi dengan AI untuk memastikan relevansi dan kontribusi logika fuzzy terhadap solusi cerdas di masa depan. Dengan demikian, penelitian ini menyediakan arah yang strategis untuk eksplorasi lebih lanjut, terutama terkait tantangan teknis dan peluang inovasi dalam domain ini.Kata kunci: AI, Big Data, IoT, Logika Fuzzy, Tantangan TeknologiABSTRACTThe development of fuzzy logic systems has progressed rapidly since its introduction. This study presents a review of recent literature to explore various fuzzy logic methodologies and applications in various sectors, such as control systems, weather prediction, medical diagnosis, and others. The review also covers the integration of fuzzy with modern technologies such as IoT, Big Data, and AI, which has driven wider and more efficient applications. In addition to highlighting achievements, the paper discusses challenges in computational efficiency, and adaptability of fuzzy methods in the face of modern technological and data complexity. The study emphasises the importance of further development towards interpretability and integration with AI to ensure the relevance and contribution of fuzzy logic to future intelligent solutions. Thus, this research provides a strategic direction for further exploration, especially regarding technical challenges and innovation opportunities in this domain.Keywords: AI, Big data, Fuzzy Logic, IoT, Technology Challenges
PERAN STRATEGIS KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PENGARUH CADANGAN KERUGIAN PENURUNAN NILAI TERHADAP NILAI PERUSAHAAN Andriana, Sintia; Sutarti, Sutarti; Tullah, Dewi Sarifah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10853

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh cadangan kerugian penurunan nilai terhadap nilai perusahaan pada subsektor perbankan. Selain itu, penelitian ini mengeksplorasi peran moderasi kepemilikan institusional dalam hubungan antara CKPN dan nilai perusahaan. Data penelitian diperoleh dari laporan tahunan perusahaan perbankan yang terdaftar pada bursa efek Indonesia. Dengan menggunakan metode purposive sampling, penelitian ini mencakup 123 observasi sebagai sampelnya. Pengujian data dilakukan dengan menggunakan analisis regresi berganda pada data panel. Hasil penelitian menunjukkan bahwa CKPN berpengaruh positif terhadap nilai perusahaan. Namun, kepemilikan institusional sebagai variabel moderator tidak memperkuat hubungan positif antara CKPN dan nilai perusahaan. Penelitian ini memberikan kontribusi bagi literatur akademis tentang akuntansi keuangan, khususnya mengenai penerapan PSAK 71 tentang CKPN dan tanggapan investor di Indonesia. Selanjutnya, temuan ini diharapkan dapat menjadi masukan berharga bagi OJK dalam merumuskan kebijakan keuangan di pasar modal, memastikan penerapan standar akuntansi keuangan yang tepat, dan memberikan dampak positif terhadap operasional perbankan di Indonesia.ABSTRACTThis study aims to analyze the effect of impairment loss reserves on firm value in the banking subsector. In addition, this study explores the moderating role of institutional ownership in the relationship between CKPN and firm value. The research data were obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange. Using a purposive sampling method, this study included 123 observations as its sample. Data testing was conducted using multiple regression analysis on panel data. The results of the study indicate that CKPN has a positive effect on firm value. However, institutional ownership as a moderator variable does not strengthen the positive relationship between CKPN and firm value. This study contributes to the academic literature on financial accounting, especially regarding implementing PSAK 71 on CKPN and investor responses in Indonesia. Furthermore, these findings are expected to be valuable input for OJK in formulating financial policies in the capital market, ensuring the implementation of appropriate financial accounting standards, and providing a positive impact on banking operations in Indonesia.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Munawar Adi Sulaeman Adilah Saesar Akhmad Syakhroza Alfiyansyah, Alif Andriana, Sintia Anggwikara, Sherly Angki Christin Aprilia, Thania arsalan, zaky Asfiya, Nurul Asseghaf, Isnan Aulia, Mira Nur Bambang Pamungkas Bambang Sutisna Budi Setiawan Ciptaningsih, Rokhmah Agus David Hasibuan Deni Prayitno Desi Efrianti Dewo, Setio Anggoro Edwin Widarta Enjang Tachyan Budianto Fahsany, Donny Hendry Hamid, Eka Abdul Handono, Aldy Dwi Hasibuan, David H M Hermawan, Yanto Heti Herawati Iis Siti Aisyah Karentina, Selina Karina Karina Kurnia, Ema Leksono, M. Irham Lestari, Febriana Indah Mashuroh, Cahayuni Alisani Maulina, Dwi Maulina, Lani Maurizka, Btari Salma Mega Purnama Meishanda Putri Komara Mukti, Nikita Mekaniawati, Ani Moermahadi Soerja Djanegara Muanas Muanas Muhamad Yusuf, SE., M.Si. Mulianita, Asti Mumuh Mulyana Nadia Nadia Ngatono, Ngatono Nurachmad, Edi Nurhasanah, Youllia Indrawaty Pertiwi, Ayu Rahmaniar Rizki, Karina Samsuni, Sunny Sarifah Tullah, Dewi Satria, Wahyu Indra Seticaya, Noverla Silalahi, Poti Vera Silvia, Lisa Siti Aisyah Siti Ita Rosita Siti Rohmah Sri Bawono Sudjali, Iwan Purwanto Suhendra Suhendra Sukamto, Anton Sukarelawan, Asep Ganjar Taqyudin, Yudin Toni Hermawan Toni Hermawan, Toni Triandi Triandi Tullah, Dewi Sarifah Vera Diyanty wentianah, wentianah Yayuk Nurjanah Yeni Yeni Yohani, Yohani Yulia Nurendah