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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmu dan Riset Akuntansi JURNAL EDUCATION AND DEVELOPMENT Jurnal ABDINUS : Jurnal Pengabdian Nusantara ASAWIKA: Media Sosialisasi Abdimas Widya Karya Journal of Applied Management and Business (JAMB) BIP'S : Jurnal Bisnis Perspektif Jurnal Buana Pengabdian JAS (Jurnal Akuntansi Syariah) Jurnal Riset dan Pengabdian Interdisipliner
Nia Yuniarsih
Universitas Katolik Darma Cendika
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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MOVEMENT ANALYSIS GOLD PRICE DURING COVID-19 YEARS 2020 - 2021 Yuniarsih, Nia; Permatasari, Anita
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8724

Abstract

Gold is a type of investment instrument that can be used as an alternative choice for investors and can be used as one of the portfolio diversification strategies. One of the considerations in investment activities in the capital market is the rate of return of the investment instrument. The ups and downs of gold price movements in this study are influenced by three factors, namely the rupiah exchange rate against the USD, inflation and the Indonesian Interest Rate (SBI), which we now know better as BI 7-day. The BI rate or BI 7-day has a function as a suppressor of the inflation rate so that economic conditions are maintained. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses a Static tical Package for Social Sciences (SPSS) for data processing. The results of the first study show that there is an influence between the Rupiah exchange rate and the USD affecting the movement of gold during Covid-19 in 2020-2021. The results of the second study show that there is an influence between inflation affecting the movement of gold during Covid -19 in 2020-2021. The results of the third study show that there is no influence between BI 7-day on the movement of gold during Covid-19 in 2020-2021.
The DETERMINANTS OF AUDIT QUALITY AT PUBLIC ACCOUNTANT FIRMS IN SEMARANG CITY Yuniarsih, Nia
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 2 (2023): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i2.9990

Abstract

Audit quality is still widely questioned by the public because there are still various public assessments in assessing public accountant firms, this assessment can be measured by the competence of auditors who are evaluated in the audit process. Apart from problems related to auditor competence, the same is the case with auditor integrity and ethics, which are factors that determine the audit quality of a public accountant firm. This study aimed to determine the effect of independence, auditor ethics and work experience on audit quality. This study uses quantitative methods with primary data obtained from distributing questionnaires. The population in this study were all senior auditors and junior auditors at KAP in Semarang with the Convenience Sampling technique. Researchers managed to collect 30 respondents. Data analysis was performed using multiple linear regression. Based on this study, the variables of independence, auditor ethics and work experience affect audit quality.
PELATIHAN ENTREPREUNERSHIP UNTUK KADER RUKUN WARGA Yuliana Sri Purbiyati; Nia Yuniarsih; Monica Candra Tjahjono
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 9 No 01 (2024): Juni : Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v9i01.168

Abstract

Abstrak Kader merupakan individu dalam suatu organisasi atau kelompok, yang menjadi penggerak dalam berbagai aspek kehidupan sosial masyarakat. Kader diharapkan menjadi contoh dalam organisasinya. Pribadi kader di rukun warga menjadi contoh untuk kehidupan warga. Oleh karena itu, kader sudah semestinya memiliki pemahaman yang baik tentang kehidupan warga. Salah satu pemahaman yang sebaiknya dimiliki kader adalah kewirausahaan atau entrepreneurship. Pelatihan entrepreunership dilaksanakan di Rukun Warga (RW) IV Jl. Maspati IV Bubutan, Surabaya mitra Universitas Katolik Darma Cendika (UKDC) guna upgrading dan mempersiapkan kader untuk semakin mantap berwirausaha. Para kader RW IV telah memiliki berbagai usaha untuk mendukung ekonomi keluarga namun masih perlu terus didorong agar semakin maju dan mantap dalam beriwirausaha. Semua peserta yang mengikuti pelatihan entrepreunership melalui beberapa langkah. Pertama, para kader diajak brainstroming terkait dengan kebutuhan mendesak yang diperlukan sebagai bekal dalam menjadi kader. Kedua, para kader diajak memetakan kebutuhan. Ketiga, para kader diajak mengambil keputusan pelatihan yang terpenting yang akan dilakukan. Keempat, para kader diminta mengusulkan teknik pelatihan yang sebaiknya digunakan. Pelatihan para kader RW 1V Bubutan, Surabaya ini melalui tahap-tahap, yaitu 1) Tahap persiapan, 2) Menghadiri pelatihan, 3) Merefleksikan pelaksanaan entrepreunership 4) Menyusun perencanaan yang akan dilaksanakan untuk perbaikan. Target pelatihan ini adalah peserta dapat merintis usaha kecil menengah yang dikelola di dalam keluarga sehingga perekonomian keluarga teru terjaga. Kata Kunci: Pelatihan, Kewirausahaan, Kader, Ekonomi rumah tangga AbstractA cadre is an individual in an organization or a group, who acts as the mover in various aspects of society’s social life. Cadres are expected to be examples in their organizations. The person of a cadre in a community association should be the example for other residents on how to live their lives. Therefore, cadres should have a good understanding of how a community resident should live. One understanding that cadres should possess is entrepreneurship. This entrepreneurship training was held at Community Association (RW) IV, Maspati IV St., Bubutan, Surabaya City, as the partner of Darma Cendika Catholic University (UKDC), for an upgrading and for a preparation for the cadres to be more established in entrepreneurship. The cadres of RW IV already have various businesses to support their families’ economy, but they still need more encouragement to be more improved and stronger in entrepreneurship. All participants in the training went through several steps. First, the cadres were invited to brainstorm the most urgent needs necessary for the preparation for becoming cadres. Second, the cadres were invited to map these needs. Third, the cadres were invited to decide on the most important training to be carried out. Fourth, the cadres were asked to propose the training techniques that should be used. The training at RW IV, Bubutan, Surabaya, went through the following stages: 1) Preparation, 2) Training attendance, 3) Reflection on the implementation of entrepreneurship, 4) Development of plans for future improvement. This training’s goal is that participants will be able to start family-managed small and medium businesses to maintain their families’ economy.Keywords: Training, Entrepreneurship, Cadre, Household economy
ANALISA PENERAPAN PRINSIP TATA KELOLA KEUANGAN PADA LEMBAGA SWADAYA MASYARAKAT Vincentia Devina Setyawati; Nia Yuniarsih
JURNAL EDUCATION AND DEVELOPMENT Vol 12 No 3 (2024): Vol 12 No 3 September 2024
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v12i3.6475

Abstract

Lembaga swadaya masyarakat (LSM) di Indonesia berkembang pesat pascareformasi. Perkembangan tersebut didorong oleh terbukanya kebebasan berorganisasi. LSM di Indonesia kemudian berkembang di berbagai bidang kehidupan masyarakat. Konteks penelitian ini adalah menganalisis penerapan prinsip tata kelola akuntansi pada pengelolaan keuangan Lembaga Swadaya Masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif kualitatif. Analisis ini dilakukan berdasarkan wawancara terstruktur dan observasi pada LSM Relawan Kembang Joyo. Dari hasil wawancara yang dihasilkan dilakukan analisis mengenai Tata Kelola Keuangan maka disimpulkan bahwa Lembaga Swadaya Masyarakat telah melakukan prinsip-prinsip Tata Kelola Keuangan antara lain: Prinsip Transparansi (Transparency), Prinsip Akuntabilitas (Accountability), Prinsip Tanggungjawab (Responsibility), Prinsip Kemandirian (Independency), dan Prinsip Keadilan (Fairness). Semua prinsip tersebut diterapkan dengan harapan Lembaga Swadaya Masyarakat tersebut dapat menjalankan visi dan tujuan dari organisasi tersebut dan juga dapat melaksanakan seluruh kegiatannya dengan berkesimbungan. Adapun prinsip lain dari prinsip utama dari sebuah tata kelola keuangan yang dimaksud dari penelitian ini yaitu kepercayaan dan dukungan dari masyarakat dan donatur, tetapi hal tersebut perlu kembali melihat prinsip-prinsip sebelumnya, bahwa prinsip-prinsip tersebut juga dapat mendukung dalam Prinsip Kepercayaan (Trust) tersebut.
SOSIALISASI PEMANFAATAN TUMBUHAN CEP-CEPAN (Castanopsis costata) SEBAGAI NEFROPROTEKTIF KEPADA MASYARAKAT KARAWANG Maulana Yusuf Alkandahri; Farhamzah; Dedy Frianto; Maya Arfania; Eko Sri Wahyuningsih; Nia Yuniarsih
JURNAL BUANA PENGABDIAN Vol. 7 No. 2 (2025): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/tycgth73

Abstract

Nefrotoksisitas dapat didefinisikan sebagai penyakit ginjal atau disfungsi yang timbul sebagai akibat langsung atau tidak langsung dari paparan obat-obatan, dan bahan kimia industri atau lingkungan. Nefrotoksisitas dapat dicegah dengan pemberian obat nefroprotektif. Tumbuhan cep cepan (Castanopsis costata (Blume) A.DC.) yang merupakan famili Fagaceae sering digunakan sebagai obat gangguan fungsi ginjal oleh masyarakat suku Karo di Medan, Sumatera Utara, namun penggunaannya masih bersifat turun-temurun. Tujuan kegiatan ini adalah untuk memberikan pengetahuan kepada masyarakat mengenai Pemanfaatan Tumbuhan Cep-cepan (Castanopsis costata) Sebagai Nefroprotektif. Kegiatan ini dilakukan pada Sabtu, 28 Juni 2025 menggunakan metode edukasi/ceramah langsung kepada masyarakat yang ada di Kampung Nagasari, Desa Karangsari, Kecamatan Purwasari, Kabupaten Karawang, Jawa Barat. Berdasarkan hasil kegiatan pengabdian kepada masyarakat yang telah dilakukan, seluruh masyarakat yang ada di Kampung Nagasari, Desa Karangsari, Purwasari, Karawang yang hadir dalam kegiatan ini telah memahami dan mengerti tentang penyakit ginjal, pengobatan penyakit ginjal, dan pemanfaatan tanaman Cep cepan sebagai nefroprotektif alami.  
Pendampingan Pencatatan Keuangan Sederhana Untuk Wirausaha Biji Delima Di Surabaya Permatasari, Anita; Yuniarsih, Nia
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i4.35038

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting the national economy, including in the traditional culinary sector such as biji delima (sago pearl dessert) businesses in Surabaya. Despite having promising market potential, most biji delima entrepreneurs lack an adequate financial recording system. This results in their inability to monitor cash flow, calculate profits and losses, and make effective business decisions. This community service activity aims to improve the financial literacy of biji delima entrepreneurs through training and assistance in simple financial recordkeeping. The method includes initial observation, material preparation, participatory training, individual mentoring, as well as pre-test and post-test evaluations. The results show significant improvements in financial recording practices: 80% of participants began recording daily cash flow, 70% separated personal and business finances, and 60% were able to prepare a simple profit and loss statement. This activity demonstrates that practical-based assistance can enhance the understanding and discipline of MSME actors in managing their business finances. The program is expected to be implemented sustainably and extended to other micro-enterprise sectors.
Edukasi Literasi Keuangan Terkait Tabungan dan Dana Pensiun pada UMKM Arum Manis di Dusun Kemloko, Mojokerto Yuniarsih, Nia; Andrew, Richard; Gago, Monica Sylviana
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.19137

Abstract

Financial literacy is important for MSME actors to manage and develop their businesses easily. The financial management carried out by Arum Manis MSMEs is still very simple, by not separating between their own capital and business capital. This community service activity aims to educate and assist the owners and employees of Arum Manis MSMEs about savings and pension funds. The method used a qualitative method with primary data sources by distributing questionnaires to owners and employees of Arum Manis MSMEs. Descriptive analysis is used to explain and analyze the achievement of the percentage of respondents who answered yes and no. The results of community service activities include (a) 14% of respondents have savings and atm (b) 100% of respondents believe they can support their families until old age and have investments in the form of land and houses (c) 100% of respondents have never heard of a pension fund program and have no desire to have a pension fund program. These community service activity results show that owners and employees have sufficient knowledge about savings but no desire to have a pension fund.
Digital System Failure, Moral Reasoning, and Voluntary Tax Compliance : Evidence from Indonesia’s Coretax Implementation Martinus Sony Erstiawan; Nia Yuniarsih; Yuli Yanti Wulandari; Tony Soebijono; Mita Otik Wiraswati
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2908

Abstract

The digitalisation of tax administration has become a central fiscal reform strategy worldwide; however, technological implementation frequently fails to align with taxpayer expectations, creating a gap between institutional intent and user experience. Purpose – This study aims to examine how digital system failures are interpreted by taxpayers and how such experiences shape perceptions of justice, moral reasoning, and voluntary compliance towards the tax authority. Method – The research employed a qualitative narrative inquiry design, analysing 236 digital narratives collected from public platforms and conducting semi-structured interviews with 18 purposively selected taxpayers who had experienced system disruptions. Data were examined using thematic analysis and qualitative content analysis, supported by NVivo, to identify recurring patterns of technological acceptance and resistance. Findings – The results demonstrate that technical failures and procedural complexities (accountable for 65.3% of reported issues) created a misfit between task requirements and system capabilities, leading to negative expectation confirmation. These experiences evolved beyond mere technical inconvenience into emotional frustration and perceptions of procedural injustice, ultimately weakening institutional legitimacy and shifting compliance from voluntary willingness to enforced obligation. Implications – The study contributes theoretically by integrating behavioural and ethical perspectives to explain technology acceptance during system failure. Practically, it highlights that successful digital tax reform requires operational reliability, procedural clarity, and the preservation of moral legitimacy, rather than mere technological modernisation.
Co-Authors Alisya Nabila Agustin Anita Permatasari Anita Permatasari Assyfa Assyfa Azizah Nurhabibah Ainun Mardiah Dedy Frianto Eko Sri Wahyuningsih Farhamzah Gago, Monica Sylviana Ignasia Debi Ardiana Maria Oktaviani Sonya Fono Martinus Sony Erstiawan Maulana Yusuf Alkandahri Maya Arfania Mita Otik Wiraswati Monica Candra Tjahjono Nurul Maulida Richard Andrew Safitri Safitri Sehrama Ahmad Wahyudi Seraficha Angelia Setyawati, Vincentia Devina Siti Nurcahyati Sri Ayu Winarti Susi Manurung Tony Soebijono Windi Ikhtianingsih Yuli Yanti Wulandari Yuliana Sri Purbiyati Yulius Setu