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All Journal Jurnal Bakti Masyarakat Indonesia Journal of Social Research
Ardiansyah Ardiansyah
Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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PENDAMPINGAN PENILAIAN KINERJA USAHA KERAJINAN DI PINANG KOTA TANGERANG Arifin Djaka Saputra; Ardiansyah Ardiansyah; Maswar Abdi Abdi
Jurnal Bakti Masyarakat Indonesia Vol 3, No 2 (2020): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v3i2.9513

Abstract

The objective of the activity is to provide assistance to recycling handicraft businesses in Tangerang in assessing business performance. Through provision of knowledge on how to assess business performance and assistance in assessing the performance of businesses that have been running so far. This activity refers to the results of the research grant from the Directorate General of Higher Education as a team member, regarding the IKM business performance appraisal instrument is very necessary in running a business. in order to build a competitive advantage. The activity is carried out at the Lumintu business group, which employs the elderly to make plaits in Sudimara Pinang, Tangerang City. Based on the analysis of partner problems, there is still weak knowledge of performance appraisals so that they have not been able to achieve competitive advantage. The method offered in this activity is to implement a performance appraisal instrument in the form of socialization and assistance to Lumintu business owners. Through socialization about performance appraisal. Partners are very enthusiastic in listening to the material that has been delivered, and there is two-way communication between partners and the team. Furthermore, the assistance assesses the performance. Overall, the business performance is considered adequate. There are several things that need to be improved, such as the internal performance in the aspect of human resources and finansial.It is quite difficult for partners to retain the elderly to continue making weaving. For that we need continuous motivation to remain productive. ABSTRAK:Tujuan kegiatan adalah melakukan pendampingan pada usaha kerajinan daur ulang di Tangerang dalam menilai kinerja usaha. Melalui pembekalan pengetahuan tentang cara menilai kinerja usaha dan pendampingan menilai kinerja usaha yang selama ini telah dijalankan. Kegiatan ini mengacu dari hasil penelitian hibah dikti sebagai anggota tim, tentang instrumen penilaian kinerja usaha IKM sangatlah diperlukan dalam menjalankan usaha. agar dapat membangun keunggulan bersaing. Kegiatan dilakukan pada kelompok usaha Lumintu yang memperkerjakan para lansia membuat anyaman di Sudimara Pinang Kota Tangerang. Bedasarkan analisis masalah mitra , masih lemahnya pengetahuan akan penilaian kinerja sehingga belum mampu mencapai keunggulan bersaing. Metode yang ditawarkan pada kegiatan ini adalah mengimplementasikan instrumen penilaian kinerja dalam bentuk sosialisasi dan pendampingan kepada pemilik usaha Lumintu. Melalui sosialisasi tentang penilaian kinerja. Mitra sangat antusias dalam mendengarkan materi yang telah disampaikan, dan terjadinya komunikasi dua arah antara mitra dengan tim. Selanjutnya pendampingan menilai kinerja. Secara keseluruhan kinerja usaha dinilai cukup. Ada beberapa hal yang harus diperbaiki seperti pada kinerja internal di aspek SDM dan keuangan. Cukup sulit bagi mitra mempertahankan para lansia untuk terus lanjut membuat anyaman. Untuk itu perlu motivasi secara terus menerus untuk tetap menjadi produktif 
An Analysis of the Influence of Independence, Accountability, nd Objectivity on Audit Quality in the Public Accounting Profession in Indonesia Allya Nathalie Radina S; Ardiansyah Ardiansyah
Journal of Social Research Vol. 5 No. 8 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i8.3338

Abstract

Audit quality is a crucial element in maintaining public trust in financial reporting and ensuring the credibility of information used by stakeholders in economic decision-making. However, several audit failures have demonstrated that audit quality remains a significant challenge, particularly when auditors encounter threats to professional judgment, independence, accountability, and objectivity. This study aims to examine and synthesize previous research findings regarding the roles of auditor independence, accountability, and objectivity in improving audit quality within the public accounting profession in Indonesia. This research employed a Systematic Literature Review (SLR) method by analyzing relevant scientific publications obtained from databases, including Google Scholar, Garuda, and SINTA. The selected articles were evaluated based on predetermined inclusion criteria and analyzed using qualitative content analysis to identify research patterns, relationships among variables, and research gaps. The findings indicate that auditor independence is a fundamental factor influencing audit quality because it enables auditors to provide impartial judgments without external pressure or conflicts of interest. Furthermore, accountability encourages auditors to conduct audit procedures carefully and responsibly, while objectivity ensures fairness and neutrality in evaluating audit evidence. The discussion highlights that these three professional attributes complement one another in strengthening audit credibility and stakeholder confidence. This study concludes that improving audit quality requires continuous efforts from auditors, Public Accounting Firms (PAFs), regulators, and professional organizations through ethical enforcement, effective quality control systems, competency development, and the strengthening of professional standards.
Co-Authors Allya Nathalie Radina S Arifin Djaka Saputra Maswar Abdi Abdi