Claim Missing Document
Check
Articles

Found 40 Documents
Search

Community Service at Imam Syafi'i Islamic Boarding School - Panancangan- Cipocok Jaya- Serang City In The Implementation of Waste Processing Machinery & Digitalization of Accounting Setiyawati, Hari; Arwati, I Gusti Ayu; Putra, Yananto Mihadi; Agustin, Andhika Permana; Sidik, Yusuf Samil
Journal of Community Service Vol 7 No 1 (2025): JCS, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v7i1.250

Abstract

The partner in this community service is the Imam Syafi'i Islamic Boarding School which is an Islamic educational institution located on Jl. Dishud / Fire Department, Km. 02, Panancangan Village, Cipocok Jaya District, Regency. Serang, Banten which is involved in the field of formal and non-formal Islamic education. Along with its development, the Imam Syafi'i Islamic boarding school continues to improve facilities for its students. And as students continue to increase, the daily food requirements are certainly quite large. This has an impact on increasing the amount of waste produced from kitchens or from school areas, where it would be very beneficial if this waste was recycled into useful goods or processed into fertilizer that can be used by oneself or sold to the community to increase income. The problems experienced by partners are: a). The partner in this community service is the Imam Syafi'i Islamic Boarding School which is an Islamic educational institution located on Jl. Dishud / Fire Department, Km. 02, Panancangan Village, Cipocok Jaya District, Regency. Serang, Banten which is involved in the field of formal and non-formal Islamic education. Along with its development, the Imam Syafi'i Islamic boarding school continues to improve facilities for its students. And as students continue to increase, the daily food requirements are certainly quite large. This has an impact on increasing the amount of waste produced from kitchens or from school areas, where it would be very beneficial if this waste was recycled into useful goods or processed into fertilizer that can be used by oneself or sold to the community to increase income. The problems experienced by partners are: a) Produce liquid fertilizer, b) Produce recycled products that are ready to use, c) Availability of an accounting application with features for SPP and cottage business units, namely Zahir Accounting. The targeted output is the Sinta Indexed National Scientific Journal/international journal, Articles in the mass media /print/electronic, Activity Videos, Increasing understanding and skills of boarding school administrators, students and ustadz and output of IPR (Creation Rights). Until now, the output that has been achieved is video. PKM activities have been implemented starting August 7 2024. All activities as targeted have been achieved 100%. To ensure the success of the program, evaluation will be carried out at each stage of program development. To support the success of this program, it will continue to be monitored and facilitated so that it can continue to be implemented consistently and developed according to needs.
AUDIT QUALITY: COMPETENCE, PROFESSIONAL SKEPTICISM, WORKLOAD, AND AUDITOR TIME PRESSURE Raihan, Ahmad Daffa; Setiyawati, Hari
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2125

Abstract

This study examines the impact of competence, professional skepticism, workload, and time pressure on audit quality within Accounting Firms (KAP) in West Jakarta. Motivated by recent high-profile audit failures, this research seeks to address concerns about the effectiveness of current auditing practices. West Jakarta, known for its rapid business growth and a high concentration of KAPs, provides a relevant and diverse setting for this study. Data were collected from 100 auditors registered with the Indonesia Institute of Public Accountants, using a convenience sampling method, and analyzed with Smart PLS version 4.0. The findings indicate that while auditor competence, workload, and time pressure do not significantly impact audit quality, professional skepticism significantly enhances audit quality. It underscores the critical role of professional skepticism in maintaining high audit standards and preventing failures, particularly in high-pressure and high-workload environments.
PKM on The Development of Indonesian Community (Permai) Pulau Pinang in the Implementation of the Accounting Cycle and Financial Reporting SETIYAWATI, Hari; PRATIWI, Riri; RAHMAD, Khozaeni Bin; ZULKAFI, Abdul Hadi; FEBRIANA, Vivi; METACESARI, Magfirah
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Community Service activity was conducted in collaboration with the Indonesian Community Association (PERMAI), a non-political NGO based in George Town, Penang, Malaysia. PERMAI supports Indonesians living in Malaysia, including businesspeople, workers, teachers, and students, and is active in social, educational, and cultural fields. A major challenge for PERMAI members, especially business owners, is the lack of accounting knowledge, which leads to poor financial record-keeping and reporting, hindering business growth. To tackle this issue, the PKM team provided basic accounting training covering accounting concepts, the accounting cycle, and practical skills from recording transactions to preparing financial reports. The training used interactive lectures, discussions, and hands-on practice with relevant case studies. The activity successfully improved participants’ understanding of accounting’s role in managing businesses. Participants gained the ability to independently record financial transactions and prepare simple financial reports. These results demonstrate that basic accounting training enhances business owners’ capacity to manage their operations more professionally and sustainably.
Accounting Understanding and IT Utilization in Improving Financial Report Quality Hari Setiyawati; Puji Rahayu; Dien Noviany Rahmatika; Dewi Indriasih
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2783

Abstract

The urgency of this research is the importance of knowing the factors that can improve the quality of financial reports. This study aims to test the effect of accounting understanding and utilization of information technology on the quality of financial reports. The population of this study was cooperatives in the DKI Jakarta area totaling 3,447 cooperatives. The sampling method used was a purposive sampling technique with the criteria of cooperatives that had NIK (Cooperative Registration Number) certification and a sample of 97 cooperatives was obtained. Data were analyzed using the Structural Equation Model and Smart PLS software was used as an analysis tool in this study. The research data used came from questionnaires collected from administrators, managers, and financial staff of the cooperative. The results of this study indicate that accounting understanding has a significant positive effect on the quality of financial reports, while the utilization of information technology does not affect the quality of financial reports.
AUDIT QUALITY: COMPETENCE, PROFESSIONAL SKEPTICISM, WORKLOAD, AND AUDITOR TIME PRESSURE Raihan, Ahmad Daffa; Setiyawati, Hari
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2125

Abstract

This study examines the impact of competence, professional skepticism, workload, and time pressure on audit quality within Accounting Firms (KAP) in West Jakarta. Motivated by recent high-profile audit failures, this research seeks to address concerns about the effectiveness of current auditing practices. West Jakarta, known for its rapid business growth and a high concentration of KAPs, provides a relevant and diverse setting for this study. Data were collected from 100 auditors registered with the Indonesia Institute of Public Accountants, using a convenience sampling method, and analyzed with Smart PLS version 4.0. The findings indicate that while auditor competence, workload, and time pressure do not significantly impact audit quality, professional skepticism significantly enhances audit quality. It underscores the critical role of professional skepticism in maintaining high audit standards and preventing failures, particularly in high-pressure and high-workload environments.
Factors affecting the control of budget abuse Saraswati, Agnes Eka; Setiyawati, Hari
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art4

Abstract

This research begins with a phenomenon where some government institutions experienced an increase in corruption cases in budget absorption so that it did not reflect the implementation of effective good government governance. This study aims to examine and analyze the effect of implementing an internal control system and the enforcement of good government governance on the level of budget abuse control and its impact on public accountability. This research is quantitative research. Collecting data using a questionnaire to 78 samples from total of 196 employees in the Travel Document Management and Analysis Work Unit at the Directorate of Immigration Traffic. Data analysis using SmartPLS. The results of the study show internal control system and good government governance significant effect on the control of budget abuse. In addition, the control of budget abuse also has a significant effect on public accountability.
Business Strategy, Capital Intensity, Tax Avoidance: Good Corporate Governance as a Moderator Meidita Andrilia; Hari Setiyawati
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2755

Abstract

This research begins with phenomenon regarding the difference in interests between the government and taxpayers that can cause tax avoidance actions. This study aims to determine the influence of business strategy and capital intensity on tax avoidance with good corporate governance as a moderating variable. This research was conducted on companies listed on the Indonesia Stock Exchange from 2018 to 2022, using causality data. The sample was determined using purposive sampling, consisting of 36 companies. The data analysis techniques used are moderated and multiple regression analysis using e-views 13. The novelty research through the role of good corporate governance as moderation. The research results show that business strategy has no effect on tax avoidance while capital intensity has a significant effect. Good corporate governance cannot moderate this influence. The implementation of business strategies and good corporate governance has no influence in reducing tax avoidance, so it’s necessary to consider other external factors.
Role of Firm Size and Profitability on Capital Structures and Its Impact Over Firm Value Sudrajat, Jajat; Setiyawati, Hari
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.737

Abstract

This research has a purpose to reveal and evaluate the significant impact from firm size to capital structure; Profitability to capital structure; capital structure to firm value; firm size to firm value; profitability to firm value; and those indirect effects of firm size and capital structure towards firm value; and those indirect effects of profitability along with capital structure to firm value. This research population was 178 manufacturing companies, while the research sample was 13 automotive subsector companies and its components which registered on the IDX by the sampling technique were purposive sampling methods. The research method that was used was quantitative methods, while the analysis model used regression analysis model with t-test and sobel test. These research results illustrated that firm size had a significant affect on capital structure; profitability had a negative and significant affect on capital structure; capital structure has no significant affect on firm value. firm size had a significant affect on firm value; profitability has no effect and is insignificant to firm value; there is no indirect and insignificant affect occurred between firm size, capital structure and firm value; There is no indirect and insignificant affect that occurs between profitability, capital structure and firm value.
Pembuatan Handsoap Ramah Lingkungan Berbahan Dasar Apel untuk Mempersiapkan Wirausaha Mandiri Siswa SMAN 2 Rangkasbitung, Kabupaten Lebak Rahayu, Puji; Choiriah, Siti; Setiyawati, Hari; Widodo, Wahyudi; Feebiyanti, Amanda Puspita Ayu
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada masyarakat ini dilaksanakan di SMAN 2 Rangkasbitung, Kabupaten Lebak, Banten, dengan tema “Pembuatan Handsoap Ramah Lingkungan Berbahan Dasar Apel sebagai Langkah dalam Mempersiapkan Wirausaha Mandiri bagi Siswa SMAN 2 Rangkasbitung”. Kegiatan ini bertujuan memberikan pelatihan dan praktik langsung kepada tenaga pendidik dan peserta didik dalam pembuatan handsoap berbahan dasar apel yang ramah lingkungan serta aman bagi kesehatan. Tim Pengabdian kepada Masyarakat (PKM) juga melakukan pendampingan berkelanjutan agar produk yang dihasilkan dapat diproduksi secara mandiri, dimanfaatkan secara optimal, dan dipasarkan secara luas. Program ini dilaksanakan pada bulan April hingga Desember 2025 (In Syaa Allah), dengan fokus awal pemenuhan kebutuhan sabun pencuci tangan di lingkungan sekolah, yang selanjutnya dikembangkan ke pasar masyarakat. Pendekatan ini diharapkan mampu meningkatkan kompetensi kewirausahaan peserta didik, menumbuhkan kesadaran akan pentingnya kebersihan dan pelestarian lingkungan, serta membentuk karakter mandiri dan inovatif. Evaluasi keberhasilan kegiatan dilakukan melalui pemantauan pasca pelaksanaan dan pendampingan berkelanjutan untuk memastikan keberlanjutan proses produksi serta distribusi produk.
Fostering of Halal Culinary Products Through Marketing Innovation for MSME Partners in Meruya Selatan Village: Pengembangan Produk Kuliner Halal Dengan Inovasi Pemasaran pada Mitra UMKM Kelurahan Meruya Selatan Setiany, Erna; HİDAYAH, Nurul; Setiyawati, Hari; Listyaningsih, Fransiska; Feriyanto, Dafit; Ramadhan, Kurnia; Zamzami, Annisa Hakim; Rahayu, Muthia; Hafidz IH, Muhammad
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.24679

Abstract

The development of halal culinary products has become a key strategy to enhance the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in Meruya Selatan. This article aims to identify and analyze the application of marketing innovations in the development of halal culinary products by MSME partners. The research employs a qualitative approach through in-depth interviews, observations, and document analysis involving several culinary MSMEs in the area. The findings reveal that marketing innovations, such as digital media utilization, product rebranding, and community-based collaborations, significantly contribute to increasing sales and expanding market reach. Additionally, halal certification provides added value, fostering consumer trust. Recommendations include strengthening the capacity of MSME actors through continuous training, leveraging information technology, and developing both local and global marketing networks. These measures aim to empower MSMEs in Meruya Selatan to contribute more substantially to local economic growth and support the national halal industry.
Co-Authors Abdul Hadi Zulkafi ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Annisa Hakim Zamzami Arisma Dwi Astuti ARIYANTO , Satrio Muhammad Bin Rahmad, Khozaeni Cindy Patricia SARAGIH D. Simamora, J. Melda Dafit Feriyanto Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Dwi Asih Surjandari Edy Suroso, Edy Ena Rolika Indirwanti Eneng Fitri ZAKIYAH Erna Setiany Erna Sofriana Imaningsih Evelyn Christina Br Saraghi Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi Feebiyanti, Amanda Puspita Ayu Gian Villany Golwa Hadnan, Muhamad Hafidz IH, Muhammad I G A Arwati I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni Indiyani Indiyani KHASANAH, Himatul Kina Bahru SALMAN Lin Oktris Listyaningsih, Fransiska Lucky Nugroho Mappanyuki, Ratna Meidita Andrilia METACESARI, Magfirah Metha Christinawati Muthia Rahayu Naga Chiputra Nisrina Septiarini NUGROHO, Yusuf Purwo NURUL HIDAYAH Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu Puji Rahayu PUTRA, Rangga Aji RABBANI, Riswari Asri Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ramadhan, Kurnia Rangga Aji PUTRA Ratna Mappanyukki Rini Marlina, Rini Safira , Dina Maylinda Safira Safira SALMAN, Kina Bahru SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Satrio Muhammad ARIYANTO Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siswahyudianto Siti Choiriah Siti Choiriah Siti Dewani Sri Purwaningsih Suharmadi Suharmadi Suharmadi Suharmadi Swarmilah Hariani Umaroh Umaroh, Umaroh Widodo, Wahyudi Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yulita ADISTIN Yusuf Purwo NUGROHO Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi