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Victoria Ari Palma Akadiati
Sekolah Tinggi Ilmu Ekonomi Gentiaras
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Edukasi Penerapan Digital Marketing Dalam Pembukuan Keuangan Akuntansi Sederhana Pada Umkm Produk Kue Semprong Di Desa Natar Kabupaten Lampung Selatan Hardini Ariningrum; Victoria Ari Palma Akadiati; Kusnadi Kusnadi; Afrilisis Safitri; Dian Eka Saputri
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i1.3252

Abstract

Transformasi digital menuntut pelaku UMKM untuk mengadaptasi teknologi dalam operasional bisnis, termasuk dalam hal pencatatan keuangan dan strategi pemasaran. Namun, banyak pelaku UMKM yang masih terbatas dalam pemahaman akuntansi dasar dan belum memanfaatkan digital marketing secara optimal. Kegiatan pengabdian ini bertujuan untuk memberikan edukasi terkait penerapan digital marketing serta pembukuan keuangan akuntansi sederhana kepada pelaku UMKM produk kue semprong di Desa Natar, Kabupaten Lampung Selatan. Metode yang digunakan meliputi observasi, wawancara, pelatihan langsung, serta evaluasi pemahaman peserta melalui pre-test dan post-test. Materi pelatihan mencakup pemanfaatan media sosial untuk pemasaran, penyusunan laporan laba rugi berbasis Excel, dan literasi akuntansi sesuai SAK EMKM. Hasil kegiatan menunjukkan peningkatan kemampuan pelaku usaha dalam pencatatan keuangan secara digital serta pemahaman mengenai strategi pemasaran berbasis platform online. Kegiatan ini mendorong efisiensi operasional, akurasi laporan keuangan, serta potensi perluasan pasar secara signifikan. Evaluasi akhir menunjukkan bahwa pelaku UMKM mulai mampu memisahkan keuangan pribadi dan usaha serta menyusun laporan keuangan yang lebih terstruktur. Program edukasi ini direkomendasikan untuk direplikasi pada sektor UMKM lainnya yang menghadapi tantangan serupa
The Effect of Risk Management, Risk Mitigation, Auditor Reputation, Company Size, and Public Owned Shares on Underpricing Akadiati, Victoria Ari Palma; Evana, Einde; Komalasari, Agrianti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5328

Abstract

The information asymmetry in this study is proxied through the underpricing phenomenon that occurs when the company conducts an initial share price offering. This study aims to analyze and test the influence of risk management, risk mitigation, the reputation of public accounting firms, company size, and publicly owned shares on information asymmetry. This study uses a quantitative method on initial public offerings firms listed on the Indonesia Stock Exchange, analyzed with multiple linear regression and robustness checks using SPSS. The test results showed that risk mitigation and public accounting firms’ reporting had a significant negative influence on underpricing. This shows that these two variables act as signals of effective company quality. Information about risk mitigation is more acceptable to the market than information about risk identification alone. Risk management and company size show significant positive influences. This suggests that the market has an unnatural reaction to risk disclosures in large companies. In contrast to the variable of publicly owned stocks, which do not show a significant influence on underpricing. This research contributes by differentiating the roles of risk disclosure and risk management/mitigation and shows that investors respond more strongly to risk mitigation actions than to mere risk information.
Co-Authors Abdurohim Abdurohim, Abdurohim Afrilisis Safitri Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Alfalink Intan Agustin Andy Fitriyadi Dharma Tilaar Angela Merici Kusy Permata Sari Atmaja, Yosef Hari Ayu Agus Tya Ningsih Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Citrawati Jatiningrum Desiderius Novena Kosta Desiderius Novena Kosta Dewi, Rosalia Fina Dian Eka Saputri Dwi Septiana, Theodora Einde Evana, Einde Fenty ariany Hani Novanti Hardini Ariningrum Hesti Rahayu Hestin Ratna Wati Imelda Sinaga, Imelda Komalasari, Agrianti Kusnadi Kusnadi Luju, Elisabet Manalu, Yohana Selviana H. Matheus Edwin Melinda Melinda Mulyadi, Yose Ega Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Purwati, Agnes Susana Merry Rosari, Renya sari, Natalia Catur Wulan Sari, Yohana Veny Pradita Suhendi, Andres Sumiyati, Lydia Suwandi Suwandi Suwandi Tilaar, Andy Fitriyadi Dharma Veronika Saptarini Wahyuningtias, Prayolita Yohanes Adven Arelio Yustinus Lambyombar