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All Journal Journal of Islamic Accounting and Finance Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Rosidi *
Akuntansi, Universitas Brawijaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Islamic household accounting: romance discussion in accounting curriculum Krisno Septyan; Iwan Triyuwono; Rosidi Rosidi; Aji Dedi Mulawarman; Achdiar Redy Setiawan
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12633

Abstract

Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions.Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah).Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization.Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.
Determinan Kualitas Sistem Pengendalian Internal Pemerintah Kartika Rusnindita; Rosidi; Zaki Baridwan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 2 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.275 KB) | DOI: 10.33795/jraam.v2i2.105

Abstract

This study aims to examine empirically the factors that affect quality of internal the government control system. This study uses a grand theory includes stewardship theory, agency theory, theory of planned behavior, and social cognitive theory. A research model is formed by using multiple constructs which consist of the leaders support, quality of internal audit, good governance, human resource competencies, and organizational culture. The primary data was collected based on Proportional Stratified Random Sampling to the 154 heads of SKPD, Head/Sector, and Head of Section as respondents. The data was analyzed based on Partial Least Square (PLS). This study shows that the leaders support, quality of internal audit, and organizational culture affect the quality of the government internal control system. This study was not able to prove that good governance and human resource competencies affect the quality of the government internal control system. Abstrak Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang berpengaruh terhadap kualitas Sistem Pengendalian Internal Pemerintah. Teori yang digunakan adalah teori pelayanan, teori keagenan, teori perilaku terencana, dan teori kognitif sosial. Model penelitian ini dibentuk dengan menggunakan beberapa konstruk di antaranya dukungan pemimpin, kualitas audit intern, good governance, kompetensi sumber daya manusia, dan budaya organisasi. Teknik pengambilan sampel adalah Proportional Stratified Random Sampling terhadap 154 Kepala SKPD, Kepala Bagian/Bidang (Kabag/Kabid), dan Kepala Seksi (Kasi) sebagai responden. Teknik analisis data menggunakan Partial Least Square (PLS). Penelitian ini berhasil membuktikan bahwa dukungan pemimpin, kualitas audit intern, dan budaya organisasi berpengaruh terhadap kualitas sistem pengendalian internal pemerintah. Akan tetapi, penelitian ini tidak berhasil membuktikan bahwa good governance dan kompetensi sumber daya manusia berpengaruh terhadap kualitas sistem pengendalian internal pemerintah.
Penerapan Teknik Digital Marketing pada Usaha Mikro, Kecil dan Menengah Produk Kopi untuk Meningkatkan Daya Saing Pemasaran Rosidi Rosidi; Faizatul Amalia; Denny Sagita Rusdianto; Eriq Muhammad Jonemaro
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 5, No 2 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v5i2.7524

Abstract

Digital Marketing memiliki peranan yang sangat penting dalam keberlangsungan suatu bisnis atau usaha sehingga banyak perusahaan yang sudah menerapkan Digital Marketing, dan ini menjadi salah satu strategi yang bisa dikatakan sangat efektif. Langkah yang dilakukan perusahaan tersebut tentu juga dapat diterapkan oleh UMKM. Salah satu mitra dalam kegiatan ini yaitu UMKM Kopi yang berada di Probolinggo. Aktivitas pemasaran UMKM tersebut yang dilakukan saat ini masih menggunakan media brosur, poster dan juga menggunakan media sosial serta Online Shop. Dengan melalui media sosial diharapkan jangkauan pembeli akan lebih besar. Namun berdasarkan analisis pasar, data penjualan dan media sosial, peminat dari kopi tersebut tidak sesuai yang diharapkan. Tujuan dari kegiatan ini yaitu memberikan pelatihan dan pendampingan teknik Digital Marketing agar mitra UMKM memiliki wawasan dan pengetahuan mengenai cara memasarkan produk kopi dengan memperhatikan target audience, konten yang menarik, foto produk dan branding yang kuat. Dengan harapan mitra UMKM memiliki alternatif metode pemasaran yang lebih efisien. Kegiatan ini dilaksanakan melalui penyampaian materi, praktik pengambilan gambar dan publikasi di media sosial. Waktu pelaksanaan kegiatan ini berlangsung pada bulan Agustus-September 2022 dengan peserta sebanyak 25 orang dari UMKM Kopi. Hasil dari kegiatan ini yaitu 80% mitra UMKM mampu mengerjakan aktivitas pelatihan dengan benar dan mempublikasikan produk yang dipasarkan melalui media sosial. Simpulan dari kegiatan ini yaitu pelatihan yang telah diselenggarakan membuat mitra UMKM Kopi di Probolinggo dapat memasarkan produknya melalui media sosial dengan memperhatikan aturan dalam digital marketing.Digital Marketing has a very important role in the sustainability of a business, so it's no wonder that many companies have implemented Digital Marketing, and this is a strategy that can be said to be very effective. The steps taken by the company can certainly also be applied by MSMEs. One of the partners in this activity is UMKM Coffee in Probolinggo. The MSME marketing activities that are currently being carried out still use brochures, posters, social media, and Online Shops. Through social media, it is hoped that the reach of buyers will be greater. However, based on market analysis, sales data, and social media, coffee enthusiasts are not as expected. This activity aims to provide training and assistance in Digital Marketing techniques so that MSME partners have insights and knowledge about how to market coffee products by paying attention to the target audience, interesting content, product photos and strong branding. It is hoped that MSME partners will have alternative and more efficient marketing methods. This activity is carried out through material delivery, taking pictures and publication on social media. The implementation time of this activity took place in August-September 2022 with 25 participants from Coffee MSMEs. The results of this activity are that 92% of MSME partners can carry out training activities correctly and publish marketed products through social media. This activity concludes that the training that has been held makes Coffee MSME partners in Probolinggo able to market their products through social media by paying attention to the rules in digital marketing.
Co-Authors Achdiar Redy Setiawan Aji Dedi Mulawarman Denny Sagita Rusdianto Eriq Muhammad Jonemaro Faizatul Amalia Iwan Triyuwono Kartika Rusnindita Krisno Septyan Zaki Baridwan