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All Journal KEUNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Bisnis Mahasiswa Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
Nikmatuniayah Nikmatuniayah, Nikmatuniayah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENERAPAN TEKNOLOGI JURNALISME DIGITAL DAN PROMOSI DESA WISATA BRANJANG KEC. UNGARAN BARAT, KAB SEMARANG Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 1 (2024): Vol. 5 No. 1 April 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i1.5149

Abstract

Konsep pariwisata berkelanjutan mulai banyak digunakan guna mendukung perkembangan perekonomian di daerah yang memiliki potensi wisata, salah satunya dengan cara menawarkan pemandangan yang indah ,yang kelak mendatangkan manfaat ekonomi bagi warga desa Branjang Kec Ungaran Barat Kab Semarang. Desa Branjang berada diperbatasan Ungaran dan Kendal, memiliki banyak potensi wisata alam, seperti curuk, tebing, sawah, dan edukasi gula aren. Permasalahan yang ditemukan adalah adanya potensi wisata yang belum dikembangkan dengan maksimal. Keterbatasan modal, belum dikembangkan sebagai lokasi wisata yang marketable. Keterbatasan pengetahuan pemuda pemudi Desa Branjang dalam mengeksploitasi dan promosi Desa Wisata Branjang Kec Ungaran Barat, Kab Semarang. Metode pelaksanaan pengabdian masyarakat adalah: persiapan pengenalan program, pelaksanaa pelatihan, dan evaluasi. Berikutnya pelatihan teknik edit video treaser bagi pemula, pelatihan jurnalistik digital   bagi pemuda pemudi   untuk pembuatan konten video promosi sederhana dengan menggunakan gadget. Beserta praktek dan pendampingan   upload video promosi desa wisata    via youtube dan sosial media. Hasil kegiatan menunjukkan, bahwa :     Pemuda pemudi desa   mampu membuat dan mengedit video promosi desa wisata.  Pemuda pemudi   mampu menguasai jurnalistik digital   untuk pembuatan konten video promosi desa wisata. Desa Wisata Desa Branjang Kec Ungaran Barat, Kab Semarang menjadi  dikenal masyarakat luas dan dikunjungi secara luas. Pemasukan nilai ekonomi semakin meningkat dan meningkatkan pendapatan desa.
Sikap perilaku, norma subjektif , kendali perilaku persepsian terhadap intensi manajer dalam kecurangan di moderasi locus of control Nikmatuniayah, Nikmatuniayah; Yudhaningsih, Resi; Mardiana A, Lilis; Hartono, Hartono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.583 KB) | DOI: 10.32670/fairvalue.v4i9.1615

Abstract

This study aims to analyze the effect of Behavioral Attitudes, Subjective Norms, Perceived Behavioral Controls on managers' intentions in committing fraudulent financial statement presentations. Specifically, this study aims to investigate the effect of managers' attitudes, subjective norms, perceived behavioral control on managers' intentions in committing fraudulent financial statement presentations, moderated by locus of control within Banks in Indonesia. This study uses quantitative methods. The subjects of this research are managers or heads of sections who work at Bank Bank Indonesia. Respondent samples were taken from 50 conventional and Islamic banks in the city of Semarang. The results showed that there was an influence of attitude towards behavior, perceived behavioral control, on managers' intentions in fraudulent financial statement presentations. On the other hand, the subjective norm variable has no effect on managers' intentions in fraudulent financial statement presentations. Based on the results of data processing, it was found that there was no influence of the locus of control variable on the manager's intention in fraudulent financial statement presentation. Overall, it was found that locus of control moderated the influence of behavioral attitudes, subjective norms, and perceived behavioral control on managers' intentions in fraudulent financial statement presentations.
ANALYSIS OF THE IMPLEMENTATION OF MICRO, SMALL, AND MEDIUM ENTITY FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACTS ON THE FINANCIAL REPORT QUALITY OF SMALL AND MEDIUM-SIZED ENTERPRISES Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4504

Abstract

This study aims to identify the perception of entrepreneurs regarding the Importance of bookkeeping and financial report related to Amountount of credit received by MSMEs, as well as the prospects for implementing the Financial Standards for Micro, Small, and Medium Entities (SAK EMKM), and their impacts on the quality of MSMEs financial reporting. This study used primary data collection by using questionnaires. Questionnaires were distributed using the purposive sample method, with MSMEs spread across the Banyumanik and Tembalang sub-districts as samples. Were 40 questionnaires sent directly to the selected MSMEs as Amountount of evidence adequacy? An in-depth review was conducted on the MSMEs chosen to complete the data and discussion. The provisions of MSMEs are business actors who have been running for more than two years and have applied for bank credit financing. Respondent data can be processed in 32 respondents. The analytical technique used is the Hypothesis Testing Model by Rizki (2012). The analysis technique used is multiple regression analysis. The hypothesis test results showed that nine hypotheses were accepted, and five were rejected. It was found that educational background contradicted the Importance of bookkeeping and recording SAK EMKM financial statements.
Model Sifat Kepribadian Memoderasi Hubungan Stres Kerja dan Perilaku Disfungsional Audit Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Mardiana, Lilis
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.35814

Abstract

 This study aims to identify personality models that moderate the relationship between work stress and audit dysfunctional behaviour, in an effort to improve audit quality. Specifically, this study aims to investigate the effects of stress and audit dysfunctional behavior, focusing on the role of personality traits namely the big five personality and locus of control. The population of this research is all auditors who work at the Public Accounting Firm in the City of Semarang. The sampling technique uses purposive sampling, namely the sampling technique uses certain criteria. The criteria for the study sample were junior and senior auditor staff who had worked in KAP for at least 1 year, and 57 respondents were obtained. The analysis technique used is moderated regression analysis. Based on the results of data processing it was found that: There was no influence of work stress on dysfunctional behavior; There is no influence of personality traits on the relationship of work stress and audit dysfunctional behaviour. The personality trait in question includes five factors: openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism. The findings also showed that there was no effect of locus of control on the relationship between work stress and audit dysfunctional behaviour. Locus of control is seen from external and internal aspects.
STRATEGI PENGEMBANGAN USAHA INDUSTRI MIKRO PENGOLAHAN BANDENG PRESTO 27 SEMARANG Arbainah, Siti; Handayani, Jati; Nikmatuniayah, Nikmatuniayah; Rois, Muhammad; Korawijayanti, Lardin
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 2 No. 1 (2021): Vol. 2 No. 1 April 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.86 KB) | DOI: 10.32497/sitechmas.v2i1.2610

Abstract

Pemberdayaan UMKM saat i ni mendapat perhatian khusus oleh pemerintah, termasuk pemeritah Kota Semarang. Peni ngkatan i ndustri mikro ditempuh dengan peni ngkatan progam pemberdayaan ekonomi keluarga melalui peni ngkatan industri rumah tangga dari kelurahan. Di Kampung Dempel Kelurahan Mukti harjo Kidul Kecamatan Pedurungan terdapat industri rumah tangga yang memproduksi dan memasarkan bandeng presto, dengan merk dagang Bandeng Presto 27 Semarang. Usaha ini masih tergolong baru karena mulai beroperasi pada tanggal 23 Nopember 2018 yang dirintis ibu Budi Handayani (bu Yani) bersama suami. Usaha ini berpotensi untuk dikembangkan. Di samping produknya merupakan salah satu produk unggulan di kota Semarang, j uga karena penjualannya semaki n meni ngkat. Penjualan yang semula hanya dititipkan di warung sekitar saat ini sering menerima pesanan memenuhi kebutuhan orang yang punya hajatan. Jumlah produksi semula hanya 15 kg per mi nggu saat i ni rata-rata menjadi 25 kg per mi nggu. Dari kondisi ini pemilik usaha berencana akan meningkatkan usahanya dengan menambah peralatan produksi, punya stok bahan mentah yang siap diolah setiap saat, memperluas pemasaran melalui onli ne dan lain-lain. Berkenaan dengan rencana pengembangan tersebut maka sangat perlu disusun strategi pengembangan usaha bandeng presto 27 Semarang yang di dasari pemetaan factor kekuatan dan kelemahan yang dimiliki serta faktor apa yang menjadi peluang dan ancaman dalam menjalankan bisnis tersebut. Ruang lingkup pemetaan mencakup empat aspek manajemen usaha yaitu produksi/operasional, pemasaran, keuangan dan SDM. Pengumpulan data melalui wawancara mendalam kepada pemilik/pelaku usaha dengan bantuan kuesioner. Data yang terkumpul dianalisis secara kualitatif dan selajutnya didiskripsikan dengan mengacu pada item analisis SWOT guna menentukan peta kekuatan, kelemahan, peluang dan ancaman. Hasil pemetaan ini selanj utnya menjadi dasar perumusan strategi pengembangan usaha pada industri mi kro pengolahan Bandeng Presto 27 Semarang. Hasil penelitian memberikan empat alternative strategi yang dapat digunakan yaitu SO-ST-WO-WT.
Readiness Model of Micro, Small, and Medium Enterprises in the Creative Industry to Adopt Information Technology Nikmatuniayah, Nikmatuniayah; Yudhaningsih, Resi; Handayani, Jati; Anugrahwati, Lilis Mardiana; Andrini, Nur Intan
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.724

Abstract

The rapid development of IT in the era of Industry 4.0 has a significant impact on all digital transaction activities. The adoption of information technology (IT) can be studied from the perspective of user readiness. This study aims to examine the level of readiness of Micro, Small, and Medium Enterprises (MSMEs) in the creative industry in Semarang City in adopting IT. The research design and model were developed using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI). The population of the study was MSMEs in the creative industry in Semarang City, samples were taken using a non-probability procedure with a purposive sampling technique. The respondent data that could be processed amounted to 30 respondents. Data collection used a questionnaire survey method and was analyzed using the Partial Least Square (PLS) technique. The results showed that Optimism had a significant positive effect on Perceived Ease of Use and Perceived Usefulness. Innovativeness, Insecurity, and Discomfort had a positive but insignificant impact on Perceived Ease of Use and Perceived Usefulness. Perceived Ease of Use had an effect, and Perceived Usefulness did not affect Intention to Use IT.
PENERAPAN TEKNOLOGI WEBSITE PROGRAM LAZIS BAITURRAHMAN UPAYA PENINGKATAN LAYANAN AMAL ZAKAT Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Mardiana A, Lilis
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 6 No. 2 (2025): Vol. 6 No. 2 Oktober 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v6i2.6320

Abstract

Tujuan utama program ini adalah peningkatan website Program Lazis Baiturrahman dalam upaya peningkatan pelayanan amal zakat. Dalam usulan kegiatan pengabdian kepada masyarakat tahun ini (2024) telah disepakati bersama, bahwa permasalahan diprioritaskan dalam aspek sebagai berikut: (1) Bagaimana meningkatkan website program layanan amal zakat? (2) Bagaimana menerapkan Marketing Program Lazis Baiturrahman melalui kanal web sedekah? Metode yang digunakan sebagai berikut : (1) Sosialisasi program dan kerjasama. (2) Pelatihan Pengembangan website dan Marketing Program layanan amal zakat (4) Pendampingan dan Integrasi website Program khusus sedekah dan Program marketing. Setelah mengikuti pendampingan Tim Pengabdian kepada Masyarakat Polines, Lazis Baiturrahman dapat mencapai target sebagai berikut: (1) Pengelola Lazis Baiturrahman mampu mengembangkan program website yang terpadu dan terintegrasi. (2) Pengelola Lazis Baiturrahman mampu mengembangkan Marketing Digital layanan amal zakat dan sedekah.(3) Masyarakat Kota Semarang mampu mengakses program website Lazis Baiturrahman, menjadi kanal amalan zakat. Luaran yang dihasilkan dari pendampingan kegiatan pengabdian kepada masyarakat ini adalah: (1) Tersedia web internal dan web sedekah yang terintegrasi dengan donator, mitra, dan jejaring Lazis Baiturrahman. (2) Tersedia Program Marketing Digital Layanan amal zakat dan sedekah.
THE ROLE OF BUDGETARY PARTICIPATION, CLARITY OF BUDGET OBJECTIVES IN IMPROVING MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATION: AN EMPIRICAL STUDY IN UNIVERSITY X Rikawati, Rikawati; Korawijayanti, Lardin; Arbainah, Siti; Nikmatuniayah, Nikmatuniayah; Rois, Muhammad
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5291

Abstract

This research aims to evaluate the relationship between budgetary participation, clarity of budget objectives, and leadership style on managerial performance at the University X. The approach used is quantitative descriptive, with the collection of primary data through the distribution of online questionnaires to 47 respondents selected using purposive sampling.The data analysis tool used is Moderated Regression Analysis. The research findings indicate that budgetary participation and clarity of budget objectives have a positive impact on managerial performance. However, leadership style only reinforces the relationship between budgetary participation and managerial performance, while not significantly influencing the relationship between the clarity of budget objectives and managerial performance.These findings provide important insights that budgetary participation and clarity of budget objectives can be determinants of managerial performance, with leadership style playing a reinforcing role in this relationship. The implications of this research can be used as a basis for management to enhance performance by improving budgetary participation and clarity of budget objectives, taking into account the role of leadership style in this context
Co-Authors Andrini, Nur Intan Anugrahwati, Lilis Mardiana Arbainah, Siti Diantoro, Ayu Nugraheni Hartono Hartono jati handayani, jati Korawijayanti, Lardin Lutfiana, Luluk Mardiana A, Lilis MARDIANA, LILIS Marliyati Marliyati, Marliyati Muchlisin, Mohammad Nuryanti, Ummi Rikawati Rikawati, Rikawati Rois, Muhammad Yudhaningsih, Resi