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All Journal Jurnal Pendidikan Indonesia Jurnal Dinamika Akuntansi Journal The Winners Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal Perspektif Ekonomi Darussalam SAR (Soedirman Accounting Review): Journal of Accounting and Business JTAM (Jurnal Teori dan Aplikasi Matematika) Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL AKUNTANSI JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Akuntansi dan Governance Andalas Ecoducation
Icuk Rangga Bawono, Icuk Rangga
Accounting Department, Faculty Of Economics And Business, Universitas Jenderal Soedirman Purwokerto
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS STRATEGI PENGELOLAAN USAHA MIKRO BERBASIS APLIKASI TEKNOLOGI TEPAT GUNA HASIL INOVASI RISET DALAM UPAYA MENINGKATKAN EKSISTENSI PRODUK YOGHURT (STUDI KASUS PADA USAHA MIKRO YOGHURT SEHATI) Naufalin, Rifda; Wicaksono, Rumpoko; Bawono, Icuk Rangga; Supriyanti, Retno
Jurnal Abdikaryasakti Vol. 4 No. 1 (2024): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v4i1.18316

Abstract

Pengabdian masyarakat merupakan salah satu Tri Dharma Perguruan Tinggi yang dilakukan untuk memberikan kontribusi kepada masyarakat luas. Program pengabdian kepada masyarakat ini bertujuan untuk membantu melakukan dan menentukan strategi pengelolaan dan pengembangan Usaha Mikro Kecil dan Menengah (UMKM) yang mandiri secara ekonomi dan sosial melalui penerapan aplikasi teknologi tepat guna hasil dari inovasi riset yang telah dilakukan. Permasalahan yang menjadi fokus dalam penerapan program pengabdian masyarakat ini adalah bagaimana cara kelompok usaha yoghurt drink dapat menerapkan teknologi diversifikasi yoghurt drink, bagaimana penggunaan kemasan produk yoghurt drink yang bagus, dan bagaimana cara meningkatkan kapasitas pengelolaan usaha melalui kapasitas pemasaran produk secara offline dan online. Untuk meningkatkan keberlanjutan usaha melalui eksistensi produk di pasaran dilakukan dengan metode penerapan teknologi tepat guna modern berskala sedang dalam proses produksi, penerapan teknologi diversifikasi produk melalui yoghurt drink rempah dari ekstrak bunga kecombrang dan berbagai varian rasa teh bunga kecombrang yang mana produk tersebut merupakan hasil-hasil riset dari riset yang telah dilakukan sebelumnya sekaligus penerapan kemasan produk yang lebih bagus untuk menjaga kualitas dari produk yoghurt yang dikemas sekalian sebagai ajang untuk menarik lebih banyak konsumen. Selain itu, dilakukan pula pelatihan dan penyuluhan mengenai proses pengolahan yoghurt kecombrang, Good Manufacturing Practice (GMP) tentang produk olahan yoghurt kecombrang, strategi pemasaran produk yang efektif secara offline dan online sehingga dapat menjangkau market yang lebih luas, dan pencatatan keuangan yang efisien melalui preferensi konsumen. Hasil dari program pengabdian masyarakat ini mampu meningkatkan manajemen pengelolaan usaha mikro UMKM Yoghurt Sehati secara lebih efektif dan efisien untuk jangka waktu yang panjang dalam upaya untuk meningkatkan nilai ekonomi atau daya jual dari produk yoghurt drink kecombrang melalui kapasitas pemasaran produk dengan metode pemasaran online dan offline secara lebih efektif dan kompetitif dengan produk lain di pasaran.
CHALLENGES AND OPPORTUNITIES OF DIGITAL AUDITING: A LOOK BEYOND THE YEAR 2020 Ilmawan, Faiz Nuha; Bawono, Icuk Rangga
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21241

Abstract

Digital technologies, including artificial intelligence (AI), big data, and blockchain, have significantly changed the auditing landscape. This study aims to explore the impact of these technologies on audit practices in the future, focussing on the challenges and opportunities auditors face. Using a qualitative approach, the study involved in-depth interviews, case studies, and participatory observations of several companies adopting digital technology in their audits. The study results show that applying digital technology can increase efficiency, accuracy, and transparency in the audit process. AI and big data enable faster and more comprehensive data analysis, while blockchain improves the reliability and integrity of audited data. However, the study also reveals significant challenges, such as a lack of technology skills among auditors, concerns related to data security and privacy, and potential changes in the role of auditors that could affect audit quality. On the other hand, the digital era also opens opportunities for auditors to engage in multidisciplinary collaboration and develop new competencies relevant to modern technology. However, to make the most of these opportunities, auditors need to maintain strong ethical principles and comply with applicable regulations. 
Social Media Adoption and SMEs Business Performance: Examining Entrepreneurship Orientation and Government Support Policies in Central Java Novandari, Weni; Gunawan, Diah Setyorini; Bawono, Icuk Rangga; Naufalin, Rifda; Maryani, Sri; Jajang, Jajang; Sulasih, Sulasih
Journal The Winners Vol. 24 No. 1 (2023): Journal The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v24i1.9262

Abstract

The research analyzed the influence of social media adoption on SMEs’ business performance by examining the mediating role of entrepreneurship orientation and the moderating role of government support policies. The utilization of technology in business, including the adoption of social media, was significant in enhancing business performance. Previous research has shown that the adoption of social media by SMEs is a common phenomenon. However, limited SMEs have experienced a positive impact on their business performance despite adopting social media into their business operations. The research subjects consisted of 134 SMEs in Central Java that have integrated social media into their business operations. The respondents were selected using convenience sampling, and the SEM PLS method was employed as the analytical tool. This research succeeded in providing answers to the research gap, where entrepreneurship orientation mediated partially the effect of social media adoption on SMEs’ business performance. The result shows that government support policies do not moderate the effect of entrepreneurship orientation on business performance but have a direct positive effect on improving business performance. Theoretical and practical contributions are also made to the field of research concerning the interconnection of technology and marketing strategies.
Lecturer Mastery Level as an Indicator of Student Satisfaction Assessment Bawono, Icuk Rangga; Setyadi, Erwin; Rahayu, Apriani Kartika
Jurnal Pendidikan Indonesia Vol 10 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.382 KB) | DOI: 10.23887/jpi-undiksha.v10i3.32455

Abstract

The development of the era demands the development of a better and less pragmatic and simplistic mindset and way of teaching in conveying science to its students. The university should now be able to change its paradigm as a site like a company engaged in services offering better service to its customers. It is a quantitative research using a questionnaire model. It analyzes the influence of lecturer competency on student satisfaction levels both directly and through the quality dimensions of services. It also analyzes the most dominant competencies as lecturer competencies. The conclusions that can be drawn from the holding of this research is the ability of the lecturer has an important influence on student satisfaction, the lecturer ability has a significant impact on the level of student satisfaction through the dimension of service quality. Meanwhile, social competence has the most dominant role in shaping the lecturer's competence. It is expected that the results of this study can be considered by lecturers so that they can always develop themselves in order to function more fully.
Analisis Sektor Produk Unggulan Daerah (PUD) Pada Hasil Pertanian dalam Struktur Perekonomian di Kabupaten Tangerang: Analysis of Regional Superior Product Sector (PUD) in Agricultural Products in the Economic Structure in Tangerang Regency Firdaus, Anzar Alfat; Gunawan, Diah Setyorini; Bawono, Icuk Rangga; Susanto, Hery Awan
Economic and Education Journal (Ecoducation) Vol. 7 No. 1 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i1.1342

Abstract

Sektor pertanian memiliki peran strategis dalam perekonomian daerah, termasuk di Kabupaten Tangerang. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis sektor Produk Unggulan Daerah (PUD) berbasis hasil pertanian dengan menggunakan metode Static Location Quotient (SLQ), Dynamic Location Quotient (DLQ), dan analisis Overlay. Data diperoleh dari Badan Pusat Statistik Kabupaten Tangerang dalam periode 2020-2023. Hasil analisis menunjukkan bahwa bayam dan kangkung merupakan produk unggulan yang memiliki daya saing kuat, sementara melon, kapulaga, kencur, laos, lidah buaya, mahkota dewa, mengkudu, sambiloto, dan temulawak dikategorikan sebagai sektor potensial. Produk-produk ini memiliki peluang besar untuk dikembangkan melalui peningkatan infrastruktur dan strategi pemasaran yang lebih efektif. Beberapa produk lain masih tergolong kurang prospektif dan membutuhkan upaya peningkatan daya saing. Kesimpulannya, pengembangan sektor pertanian unggulan di Kabupaten Tangerang dapat dilakukan melalui kebijakan yang mendukung inovasi, investasi, dan integrasi dengan industri pengolahan guna meningkatkan daya saing dan kesejahteraan masyarakat.
Digital Marketing untuk Pengembangan UKM di Kecamatan Lumbir, Kabupaten Banyumas Widianingsih, Rini; Bawono, Icuk Rangga; Nuraeni, Indah; Suparlinah, Irianing; Sunarmo, Agus
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16773

Abstract

Lumbir Subdistrict in Banyumas Regency, Central Java, holds significant economic potential through various Small and Medium Enterprises (SMEs) sectors, including traditional food industries, handicrafts, garment production, as well as service and retail trade. However, the majority of SME actors still rely on conventional marketing methods and possess low levels of digital literacy, which limits the market reach of their products. This community engagement activity aims to enhance the capacity of SME actors in utilizing digital marketing through intensive training and mentoring. The methods employed include needs assessment, training in digital content creation, the use of social media platforms (Instagram, Facebook, TikTok), e-commerce platforms (Shopee, Tokopedia, and local marketplaces), as well as branding strategy implementation. The results of the program indicate increased awareness among SME participants regarding the importance of digital marketing, a higher number of SMEs actively marketing their products online, and improved interaction and engagement on digital platforms. Digital marketing assistance has proven effective in strengthening SME competitiveness and expanding market access, particularly for business actors in semi-rural areas such as Lumbir Subdistrict.
THE EFFECT OF AUDIT TENURE, AUDITOR REPUTATION, FINANCIAL REPORT RESTAURANTS AND AUDIT ROTATION ON AUDIT QUALITY WITH AUDIT FEE AS A MODERATING VARIABLE Ali, Ahmad; Bawono, Icuk Rangga; Primasari, Dona
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.20900

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rotasi audit, restatemen laporan keuangan, audit tenure, dan reputasi auditor terhadap kualitas audit serta pengaruh faktor-faktor tersebut terhadap kualitas audit dengan biaya audit yang dimoderasi dan restatemen laporan. Penelitian ini menggunakan metode kuantitatif dengan populasi dalam penelitian ini meliputi auditor Akuntan Publik Jawa Barat sebanyak 79 responden yang diperoleh dari 47 KAP. Teknik analisis yang digunakan adalah asumsi klasik, regresi berganda, dan analisis regresi moderat dengan variabel moderasi. Hasil analisis data: (1) Audit tenure berpengaruh positif terhadap kualitas audit, (2) Reputasi auditor berpengaruh positif terhadap kualitas audit, (3) Restatemen laporan keuangan berpengaruh positif terhadap kualitas audit, (4) Rotasi audit berpengaruh positif terhadap kualitas audit, (5) Biaya audit memperkuat pengaruh audit tenure terhadap kualitas audit, (6) Biaya audit memperkuat pengaruh reputasi audit terhadap kualitas audit, (7) Biaya audit memperkuat pengaruh restatemen laporan keuangan terhadap kualitas audit, (8) Biaya audit memperkuat pengaruh rotasi audit terhadap kualitas
Biplot Analysis Methods for Selecting the Consumer's Preferences of Primary Needs in Java Island Indonesia Jajang, Jajang; Supriyanto, Supriyanto; Maryani, Sri; Bawono, Icuk Rangga; Novandari, Weni; Gunawan, Diah Setyorini; Naufalin, Rifda
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 8, No 3 (2024): July
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v8i3.22264

Abstract

The effect of COVID-19 pandemic in February 2020 had changingchanged human consumption pattern. Most people especially for lower and middle communitycommunities, they only be able to fulfils the primary needs. The COVID-19 pandemic had been made some companies done a work termination. Therefore, people is required to sort out and choose needs that are on a priority scale. This article used biplot methods to analyze behavior of the consumers consumer's primary needs during the COVID-19 pandemic. Respondents number of this research are 100 respondents from 4 districts in Java Island who filled out the questioner. In some references, biplot analysis methods focus on agriculture field such as determining the best genotypes and habitats of plants. Rarely of them cosider in economic point of view for example in consumers’ preferences. As we known that biplot analysis is a valuable technique for identifying environtmental condition. It is superior to other statistical methodologies because of its superior predictive accuracy. This method represent a grapics of multivariate data that plot information between the observation and variables in cartesian coordinates. Therefore, the goal of this study examines the consumers' preferences in the Java Island, Indonesia, using biplot analysis to assess preferences of primary needs such rice, cooking oil and margarine in four districts, Bekasi, Madiun, Tasikmalaya, Banyumas, in Java Island were conducted. Regarding to the result of principal component analysis, it shows that consumers have same priority to choose the brand of the cooking oil. It was shown from score of PC1 and PC2 values. The result provide helpful information about the consumer preferences of primary needs during COVID-19 from four districts in Java Island.  
Antecedents and consequences of transfer of training in public sector organizations Bawono, Icuk Rangga; Purnomo, Ratno
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.568

Abstract

Previous studies only focused on antecedent factors of transfer of training and only a few of them focused on the consequence factors. The main objectives of this research were to examine the antecedents and consequence of transfer of training. The antecedent factors consist of individual characteristics, training design, and organizational environment. The consequence factor is individual performance. Since the previous studies used transfer of training as unidimensional construct, this research used multidimensional construct consist of knowledge sharing, training retention and training generalization. Survey with questionnaire is used as design research method. The respondents are employee who worked in state-owned hospitals (N=202). Multiple regressions was used to examine the hypothesis. The result showed that individual performance was determined by training transfer consists of three factors such as knowledge sharing, training retention, and training generalization. Training of transfer itself was determined by some factors such as individual characteristics (i.e. self-efficacy and learning orientation), training design (trainer and training material), and organizational environment (organizational support, supervisor support and peer support). Specific for organizational support, it’s only had significant effect on training retention but not on knowledge sharing and training generalization. Since transfer of training has important effect on individual performance, organization must consider the three antecedent factors.
THE EFFECT OF QUALITY OF INTERNAL AUDIT AND EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS ON GOOD CORPORATE GOVERNANCE IN FINANCE COMPANIES Mangasih, Edwin Theo; Pinasti, Margani; Bawono, Icuk Rangga
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.459 KB) | DOI: 10.20884/1.sar.2020.5.1.2723

Abstract

The purpose of this research is to analyze the effect of quality of internal audit and the effectiveness of internal control system to corporate governance in finance companies. Quality of internal audit was measured by performance, competency and objectivity. The effectiveness of internal control system was measured by control environment, risk assessment, control activities, information and communication and monitoring. The last variable is good corporate governance was measured by corporate governance framework, protection of shareholders, role of stakeholders, transparency of information and roles and responsibilities of the board of commissioners and board of directors. There were 30 finance companies that become a sample in this research. This study used multiple linear regression as the method of analysis. The result of this research indicated that (1) The quality of internal audit has a positive effect on good corporate governance variable and (2) The effectiveness of internal control system has a positive effect on good corporate governance variable. The result of this research gives implication for internal parties must maintain and improve the existence of the quality of internal audit and the effectiveness of internal control system to achieve a more optimal GCG implementation in company operations. The second implication is for government is expected to be more active in monitoring the activities of finance companies, especially in terms of corporate governance.
Co-Authors -, Agus Sunarmo -, Indah Nuraeni -, Irianing Suparlinah Agus Suroso Ahmad Ali Anasti Dwi Martantya Kinasih Annafi, Reghina Azti Apriani Kartika Rahayu Arofah, Triani Denta, Dimas Arya Diah Setyorini Gunawan Dona Primasari, Dona Erwin Setyadi Firdaus, Anzar Alfat Hamid, Suhaila Abdul Hery Awan Susanto Ilmawan, Faiz Nuha Indah Nuraeni Indriyani, Riza Uyun Jajang Jajang Kuat Puji Prayitno Mangasih, Edwin Theo Margani Pinasti Maryani, Sri Mustafa, Rasyid Mei Nugroho, Isman Setyo Oman Rusmana Pramesti, Ria Adhi Rahayu, Apriani Kartika Ratno Purnomo Retno Supriyanti Ria Adhi Pramesti Rifda Naufalin Rini Widianingsih, Rini Rumpoko Wicaksono Setyadi, Erwin Sigit Prabowo Siti Maghfiroh Suhaila Abdul Hamid Sukirman Sukirman Sukirman Sukirman Sulasih Sulasih Sunarmo, Agus Suparlinah, Irianing Supriyanto Supriyanto Ubay, Berlian Muhammad S. Weni Novandari Wibowo, Rini Yuniarso, Gema Puja