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PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT EKSTERNAL: STUDI EMPIMS KOPERASI DI KOTA SEMARANG M. Noor Ardiansah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13148.166 KB) | DOI: 10.25105/jipak.v6i2.4483

Abstract

This research would provide an empirical impact of some variables such: size of member, organization size, gearing ratio and liquidity ratio toward demand of external audit to cooperation. This further research is done to 78 cooperation organization in Semarang area, which have annual member meeting in 2004-2005. Logistic regression used to analyses the data. Result show that, each individually or simultaneous these independent variables such size of member, organization size, gearing ratio and liquidity ratio was significant influence toward demand of external audit to cooperation. This finding was give more empirical evidence with result of Tauringana & Clark (2000) and Ardiansah (2005) that voluntary demand of external audit to cooperatioan increasing consider to extend of cooperation characteristics such size ofmember, organization size, gearing ratio and liquidity ratio
Pengembangan Keterampilan Warga Binaan Panti Pelayanan Sosial PGOT Mardi Utomo melalui Pendampingan Pembuatan Kue Pukis dan Perhitungan Harga Pokok : Penelitian Alvianita Gunawan Putri; M. Noor Ardiansah; Ulfah Hidayati; Eka Murtiasri; Sri Murtini; Muhammad Asrori; Rani Raharjanti; Novitasari Eviyanti; Moh. Haris; Ahmad Wafa Mansur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5000

Abstract

The PGOT Mardi Utomo Social Service Center is a social rehabilitation institution for beggars, homeless people, and abandoned people that focuses on increasing independence through skills training, but still faces obstacles such as low motivation of inmates, limited facilities, lack of understanding of business management, and inaccurate calculation of cost of goods produced (HPP). This community service activity aims to improve the skills of inmates through mentoring in making pukis cakes and training in calculating HPP as the basis for a simple culinary business. The implementation method includes needs identification, technical training, learning the concept of HPP, entrepreneurial motivation, production practice, and evaluation. The results of the activity show a significant increase in pukis cake production skills and the ability of inmates to calculate HPP independently to determine a rational selling price. This program also increases entrepreneurial motivation and opens up opportunities for economic independence, making it effective as a model for sustainable social empowerment.