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All Journal PROSIDING SEMINAR NASIONAL JAM : Jurnal Aplikasi Manajemen Proceeding Seminar LPPM UMP Tahun 2014 Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) BBM (Buletin Bisnis dan Manajemen) Jurnal Masyarakat Merdeka (JMM) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Pengabdian Dharma Laksana Target : Jurnal Manajemen Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas Indonesian Journal of Sustainability
Panca Wahyuningsih
Program Studi Akuntansi STIE Pelita Nusantara
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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WORKSHOP “PETANI PERKOTAAN” BERKEBUN ASYIK DENGAN HIDROPONIK Wahyuningsih, Panca; Rahman, Faisal Riza; Kartika, Daniel Adhi; Efendi, Khusnan; Hidayat, M. Ibnu
Fokus ABDIMAS Vol 3, No 2: Oktober 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.2.159-165

Abstract

This community service workshop titled "Fun Farming with Hydroponics" was conducted by Dharma Wanita Persatuan of Vocational School, Diponegoro University, with the aim of introducing hydroponic farming techniques to its members. Hydroponics, a method of growing plants without soil, offers an efficient solution for urban farming, particularly in areas with limited space. The workshop began with an educational presentation on the basics of hydroponic farming, followed by a demonstration of the tools and materials required for successful hydroponic cultivation. Participants were actively engaged throughout the session, as evidenced by their enthusiasm and interactive discussions with the facilitators. They were also given the opportunity to practice assembling simple hydroponic systems and planting using the provided materials. The results of this workshop were highly positive, with participants gaining both theoretical knowledge and hands-on experience in hydroponic farming. This initiative successfully raised awareness of the importance of sustainable agriculture and its potential to enhance local food security. By empowering members of Dharma Wanita Persatuan with practical skills and knowledge, this workshop also highlighted the potential of hydroponics as a home-based economic activity. It is expected that the participants will implement these techniques in their homes and communities, contributing to wider adoption of hydroponic farming methods. Overall, the workshop served as a valuable platform for promoting environmental sustainability and self-sufficiency through innovative agricultural practices. Keywords: hydroponics, sustainable agriculture, community service, urban farming, food security, vocational education.
Edukasi Trading Forex kepada Warga Kelurahan Kandri Kecamatan Gunungpati Kota Semarang Wahyuningsih, Panca; Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Luhgiatno, Luhgiatno; Prabowo, Janitra
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.74-80

Abstract

The increasingly rapid development of technology and information has encouraged many changes in the investment that a person can make, because all these activities can be done virtually with the existence of the internet. Even though investment transactions are greatly assisted by the existence of existing technology, without a good understanding and broad insight into the chosen investment field and the risks that will be faced, it will be very risky to invest. Considering this, it is necessary to provide education, training and assistance for investors before investing, because having in-depth knowledge and insight is an absolute requirement that investors must understand. One of the investment instruments that is getting a lot of attention today is forex. Forex (foreign exchange) has the meaning of foreign currency transactions or in Indonesia it is better known as foreign exchange. Forex is a type of trading or transaction that trades one country's currency against another country's currency (currency pairs) involving the main money markets in the world for 24 hours continuously. Meanwhile, forex trading means the activity of buying and selling foreign currency which is usually carried out online. The aim of forex trading as an investment is to seek profits from the difference in sales figures made. Forex trading is a very profitable investment, with the increasingly rapid development of fintech, forex trading has become a popular type of investment that has high liquidity, so it is quite profitable. Starting from the desire to provide education to residents to avoid 'fraudulent investments', the community service team took the initiative to provide education about forex trading for residents in Kandri Village, Gunungpati District, Semarang. So far, based on observations, residents of Kandri Village are not very familiar with investing in forex, because education about forex trading has never been carried out at all in this sub-district. This forex trading educational activity aims to increase citizens' knowledge about things that potential investors need to consider before investing, especially in the field of forex trading. Keywords: investment, financial markets and capital markets and forex trading
FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY Paramita, Patricia Dhiana; Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Nurkholik, Nurkholik; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.278-289

Abstract

This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The population of the study was 140 people and the sample taken was 125 people using the Proportional Purposive Sampling technique and the data analysis technique using Moderated Regression Analysis (MRA). The results of the study can be described that pressure, opportunity and rationalization partially and simultaneously have a significant positive impact on fraud. In addition, individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The policy that must be taken by the management of the Public Accounting Firm (KAP) in Semarang is to make policies that can eliminate the occurrence of pressure, opportunity and rationalization in the work environment of public accountants.
ANALISIS PENGARUH PROFITABILITAS LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING (studi kasus pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2021-2023) Marcelena, Anisa; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1225

Abstract

This research aims to find out how Profitability, Leverage and Company Size influence Sustainability Reporting in banking sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period.The sampling technique in this research used a purposive sampling technique, based on criteria determined by the number of samples collected as many as 81 companies. The test technique used is the classical assumption test including normality, multicollinearity, heteroscedasticity test, and autocorrelation test. The data analysis method uses the SPSS 25 program. The results of this research show that Profitability has no effect on Sustainability Reporting, Leverage has a positive and significant effect on Sustainability Reporting and Company Size has no effect on Sustainability Reporting while simultaneously Profitability, Leverage and Company Size have an effect on Sustainability Reporting. Keywords: Profitability, Leverage, Company Size and Sustainability Reporting
Analysis of The Influence of Auditor Competency, Auditor Independence, Audit Experience and Auditor Ethics on Audit Quality (Case Study at a Public Accounting Firm in Semarang) Wahyuningsih, Panca
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

This research aims to test and analyze whether auditor competence, auditor independence, auditor experience, and auditor ethics affect on audit quality. The population in this study were auditors who worked in Public Accounting Firm in Semarang. Sampling was carried out using the cencus method and the number of samples was 73 respondents. The type of data used is primary data. This study uses a questionnaire to collect data. The test techniques used are validity test, reliability test, classic assumption test including normality test, multicolinearity test, and heteroscedasticity test. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The result of this study indicate that Auditor Competence has a negative and insignificant efffect on Audit Quality. Auditor experience has a positive and significant effect on audit quality. Auditor ethics has a positive and significant effect on Audit Quality.
PENGUATAN KAPASITAS DIGITAL MARKETING PELAKU UMKM KELURAHAN GAJAHMUNGKUR Rahman, Faisal Riza; Wahyuningsih, Panca; Adhi, Daniel Kartika; Utama, Ari Kusuma Budi; Setyoningsih, Sari; Anjani, Sefiana
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.35-44

Abstract

The digital economy era demands that micro, small, and medium enterprises (MSMEs) adopt digital marketing strategies to enhance their competitiveness and sustainability. However, limited digital literacy and the absence of formal business legality remain key barriers for many MSMEs. This community empowerment program aimed to strengthen the digital capabilities of MSMEs in Gajahmungkur District, Semarang City. The intervention consisted of facilitating business registration through the issuance of Business Identification Numbers (NIB), assisting in the development and optimization of Google My Business (GMB) profiles, and providing basic branding support through logo and promotional material design. The program was implemented through a series of participatory workshops, individualized mentoring, and technical assistance. The results revealed an improvement in participants’ awareness and ability to utilize digital platforms to promote their businesses. Additionally, the formalization of business legality through NIB registration increased the trust and market access of MSMEs. This program demonstrates that integrating digital marketing assistance with legal empowerment initiatives can significantly contribute to the competitiveness and resilience of MSMEs in the evolving digital landscape. Future efforts should focus on continuous support and the expansion of digital literacy programs to ensure sustainable impact.Keywords:   Digital marketing , MSMEs, Business Registration, Google My Business, Community Empowerment
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN KOPERASI KPRI “DIAN HUSADA” KABUPATEN DEMAK Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Wahyuningsih, Panca
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.25-33

Abstract

One of the concrete efforts to realize transparency and accountability of the entity's financial management is the submission of an entity's financial accountability report that meets the principles on time and is prepared by following applicable financial accounting standards. Financial statements show the performance of entities that can be used by internal and external parties in making decisions. The Civil Service Cooperative of the Republic of Indonesia (KPRI) is a cooperative established and managed for the benefit of Civil Servants. KPRI Dian Husada as one of the economic nandi veins on a micro scale needs assistance in terms of managing and preparing financial statement reporting, considering that there are still many entities that do not understand the Financial Accounting Standards (SAK) ETAP in preparing financial statements. Service activities to assist the preparation of financial statements at KPRI Dian Husada are carried out with a qualitative method approach. There are three methods of data collection in this service, namely; interviews, observations, and analysis of documents. From the results of mentoring and preparing financial statements, KPRI "Dian Husada" was assisted in preparing financial statements in accordance with SAK ETAP. Keywords: Mentoring, Preparation, KPRI “Dian Husada”
PEMBERDAYAAN UMKM MELALUI KOMUNIKASI DAN INFORMASI PADA PELAKU USAHA DI KELURAHAN PEDURUNGAN TENGAH SEMARANG Harminingtyas, Rudika; Widowati, Maduretno; Wahyuningsih, Panca
Fokus ABDIMAS Vol 2, No 2: OKTOBER 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.2.2.166-172

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the local economy, serving as a solution to unemployment. Remarkably, they manage to survive in various economic conditions. However, many operate solely based on business instincts and do not consider the evolving business landscape. Therefore, it is essential to provide information through communication and education. This is especially relevant for MSME entrepreneurs in the Pedurungan Tengah neighborhood in Semarang, particularly those in the culinary/food industry. Outreach efforts should focus on communicating and delivering the latest information, especially regarding online marketing, both in terms of sales and promotions. Keyword : Counseling, Communication, and Information
PENDAMPINGAN PENYUSUNAN APLIKASI SISTEM INFORMASI AKUNTANSI GROUND HANDLING PADA KOPERASI KARYAWAN ANGASA PURA 1 SEMARANG DENGAN MENGGUNAKAN MICROSOFT EXCEL Adhi, Daniel Kartika; Wahyuningsih, Panca; Harminingtyas, Rudika; Widowati, Maduretno
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.74-83

Abstract

Community service is an activity that aims to help certain communities in several activities. This activity is one part of the Tri Dharma of Higher Education, a mentoring activity for the preparation of an accounting information system application using Microsoft Excel. This mentoring activity starts from analyzing problems to preparing financial reports for the ground handling unit Kokapura using the Microsoft Excel application. The choice to use the Microsoft Excel application is because this application is already available in Microsoft Office and the use of Microsoft Excel has been widely practiced in the community.The results of this activity are expected to record transactions and prepare financial reports for the ground handling unit in accordance with SAK ETAP, more accurately and the process will be faster. Keywords: Cooperatives, Accounting Information Systems and Financial Statements
Stres Kerja Sebagai Moderasi dan Mediasi untuk Meningkatkan Komitmen yang Efektif Luhgiatno; Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Wahyuningsih, Panca
Target : Jurnal Manajemen Bisnis Vol. 7 No. 1 (2025): Target : Jurnal Manajemen Bisnis
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/target.v7i1.5139

Abstract

Auditors working in Public Accounting Firms (KAP) face the problem of decreasing affective commitment to the organization. Increasing work stress, a high workload, and unresolved work conflicts trigger this decrease. This study aims to analyze the effects of workload and work conflict on work stress and affective commitment, and to investigate the impact of work stress on affective commitment. Addi- tionally, this study examines the role of work stress as a mediating variable in the relationship between workload and work conflict, influencing affective commitment. The type of research used is quantitative research; the population in this study consisted of auditors working in KAP in the Semarang area, to- taling 150 individuals. The sample collection method employed was purposive sampling, where sample selection was based on specific criteria determined by the researcher, resulting in 134 respondents. Data analysis techniques use Path Analysis and Moderated Regression Analysis. The results of the study indicate that work conflict has a positive and significant effect on work stress. Simultaneously, workload and work conflict also have a positive and significant effect on increasing work stress. Work stress has a negative and significant effect on auditors’ affective commitment. Work conflict has also been shown to have a negative and significant effect on affective commitment. Practical implications for the man- agement of Public Accounting Firms, particularly in efforts to maintain and improve auditors’ affective commitment through workload management, constructive conflict resolution, and work stress control in the work environment.
Co-Authors Adhi, Daniel Kartika Adi, Daniel Kartika Agus Budi Purwanto Anjani, Sefiana Astuti, Wulan Dewi Mayangsari Dul Muid Dwi Budi Santoso Efendi, Khusnan Eman Sukanto Faisal Riza Rahman Hidayat, M. Ibnu Kartika, Daniel Adhi Lies Indriyatni Luhgiatno Maduretno Widowati Marcelena, Anisa Mohklas Mohklas, Mohklas Muttaqin, Ibnu Nur Sidiq, Anas Harya Nurkholik, Nurkholik Nurul Latifah Pancawardani, Nurul Latifah Patricia Dhiana Paramita Prabowo, Janitra Risnawati, Heni Rudika Harminingtyas Setyoningsih, Sari Tasriastuti, Nurrohmi Ambar Utama, Ari Kusuma Budi Wasiah, Khikmatul Wicaksono, Taufik Widaryanti Widaryanti, Widaryanti Wulandari Wulandari