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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review JURNAL ILMU EKONOMI & SOSIAL JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) International Journal of Social Science and Business GEMA EKONOMI JCRS (Journal of Community Research and Service) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat JIM (Jurnal Ilmu Manajemen) JMK Jurnal Manajemen dan Kewirausahaan GUYUB: Journal of Community Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Multidisciplinary Sciences and Arts Journal of Public and Business Accounting Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis TGO Journal of Community Development AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Clean and Sustainable Production Journal of Management Research and Studies Innovation Business Management and Accounting Journal ABM: International Journal of Administration, Business and Management
Ana Sopanah, Ana
Universitas Widya Gama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN DIGITAL MARKETING PADA INDUSTRI KECIL MENENGAH (IKM) KUE PIA KABUPATEN PASURUAN YANG TERDAMPAK COVID-19 Iswari, Hanif Rani; Sopanah, Ana
Journal of Community Research and Service Vol. 5 No. 2: July 2021
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v5i2.28641

Abstract

Pandemi Covid-19 menjadi biang masalah besar baik nasional maupun internasional bagi beberapa sector ekonomi strategis. Oleh karena itu pelaku Industri Kecil dan Menengah (IKM) perlu memikirkan cara untuk menghadapi sebuah kendala seperti ini untuk dapat bertahan selama pandemi. IKM Kue Pia merupakan salah satu dari sekian kategori IKM keunggulan Kabupaten Pasuruan yang mengalami dampak pandemi covid-19. Dari sekian IKM Kue Pia di Kabupaten Pasuruan terdapat salah satu yang terkenal dan menjadi keunggulan di Kabupaten Pasuruan sebagai oleh-oleh khas yakni Produk Pia Manna. Selama ini Pia Manna menjual produknya melalui offline store yang berada di jalur strategis Pasuruan-Gempol dan ketika dihadapkan dengan pandemic hampir 2 tahun ini telah banyak upaya yang dilakukan untuk tetap survive. Melalui kegiatan pengabdian masyarakat serta analisis kondisi, maka diadakannya pelatihan digitalisasi marketing dengan mengoptimalisasikan penggunaan media sosial dan marketplace untuk memasarkan produk selama pandemi covid-19. Tujuan daripada pelaksanaan kegiatan ini adalah untuk meningkatkan penjualan selama pandemi dengan memanfaatkan digital marketing. Hal ini dapat dimanfaatkan pelaku IKM khususnya Pia Manna untuk memasarkan produknya secara online. Metode pelaksanaan program ini dilakukan selama 6 bulan dengan kegiatan pelatihan hingga pendampingan optimalisasi media sosial dan marketing yang dilakukan secara daring dan luring. Setalah program ini, Pia Manna saat ini telah memiliki akun media sosial dan akun di marketplace yang dapat dioptimalisasi untuk melakukan penjualan secara online. Selain itu, pemanfaatan SEO dan iklan-iklan berbayar juga dilakukan. Hasilnya selama program berjalan, penjualan yang dihasilkan meningkat terutama penjualan secara ritel melalui pemanfaatan marketplace dengan beberapa program-program seperti free ongkir hingga program seperti 9.9 dan lainnya.Kata Kunci:  Covid-19, IKM, Digitalisasi Marketing
OPTIMALISASI STRATEGI BRANDING, MARKETING DAN EDU WISATA KAMPUNG GLINTUNG WATER STREET Sopanah, Ana; P, Hartini Prasetyaning; Wahyudi, Untung; Aksar, Anshari Malim; Hamzah, Nur Laely; Nadiva, Synda Lailatus
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24273

Abstract

Kampung tematik merupakan salah satu konsep inovatif dalam pengembangan pariwisata di desa-desa. Jurnal ini membahas tentang optimalisasi strategi branding, marketing, dan pendidikan (edu wisata) yang diterapkan dalam konteks kampung tematik. Tujuan utama dari penelitian ini adalah untuk mengidentifikasi metode dan pendekatan yang efektif dalam meningkatkan daya tarik, visibilitas, dan keberlanjutan kampung tematik sebagai destinasi wisata yaitu 1) Promosi Online. 2) Promosi Offline. 3) Pelatihan pengelolaan media sosial. 4) Positioning Marketing Strategy. 5) Relationship Marketing. Dalam Tahap tersebut mengoptimalisasi strategi branding, langkah-langkah seperti identifikasi nilai-nilai inti kampung tematik, penciptaan identitas yang unik, dan penggunaan media sosial untuk membangun citra merek yang kuat menjadi fokus utama. Di samping itu, penguatan kolaborasi dengan pihak terkait seperti pemerintah daerah dan industri pariwisata juga merupakan bagian integral dari strategi branding. Kemudian, dalam aspek pemasaran, jurnal ini membahas strategi pemasaran yang relevan, seperti pemanfaatan teknologi digital, penggunaan data analitik untuk mengidentifikasi tren dan preferensi wisatawan, serta pengembangan paket wisata yang menarik dan berkelanjutan. Dengan menggabungkan pendekatan online dan offline, kampung tematik Glintung Water Street dapat mencapai audiens yang lebih luas dan beragam.
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Nur, Mawar Maulana; Sopanah, Ana; Puspitosarie, Endah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.05

Abstract

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.
Bagaimana Mengelola Keuangan Sekolah yang Efektif dan Efisien? Ananda, Helin Destria; Sopanah, Ana; Dewi, Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.17

Abstract

The BOS Fund is a government program that basically provides funding for non-personnel operating costs for basic education units as implementers of the compulsory education program. There is a new change, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 119/PMK.07/2021 concerning the management of non-physical special allocation funds, where the distribution which was originally through RKUD is now directly to the school's account. The purpose of this study was to find out how effective and efficient the management of BOS funds was as well as the supporting and inhibiting factors and their efforts at UPT SDN Ngadri , Binangun District. The method used in this research is descriptive quantitative. The research data are primary and secondary data. The data collection techniques of this research are observation, interviews and documentation. The data analysis technique in this study used the Mardiasmo theory, namely the ratio of effectiveness and efficiency ratio to measure the effectiveness and efficiency of managing BOS funds. The results of this study indicate that the management of BOS funds has been effective and efficient based on predetermined value classifications.
Accounting Perspective of Malang Bantengan Culture with an Ethnomethodological Approach Utami, Riski Nur; Sopanah, Ana; Bahri, Syamsul
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.009

Abstract

Purpose: This research aims to uncover the values of local wisdom contained in "Bantengan" and financing in the art of "Bantengan". Methodology: The type of method used is a qualitative method with an ethnomethodological approach where the author analyzes a culture in the form of the art of "Bantengan" which focuses on "Reality" or the reality of social aspects in daily life. Finding: The results of the study show that the art of bantengan contains the values of wisdom which include "Guyup Rukun" (Togetherness), "Kekang Control" (Guide), and "Paseduluran" (Brotherhood). Implication: The accounting practice in this case the financing of the bantengan does not record or bookkeeping in any form. Funds are sourced from personal money and player dues only. Originality: The novelty of this research lies in the disclosure of the values of local wisdom in the art of Bantengan which is integrated with the practice of non-formal financing without accounting records, which has not been widely studied in the context of ethnomethodology.
Accountability Analysis of Village Financial Management (Case Study in Manulea Village, Sasitamean District, Malaka Regency) Taek, Apriyani Yuninda; Sopanah, Ana; Fatoni, Irfan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 3 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i3.1017

Abstract

This research aims to explore and analyze financial management at the village level, with a focus on transparency and accountability in budget use. In this context, villages as indonesia’s smallest government entities have and important role in developing a just and prosperous society. This research method used is a descriptive qualitative approach, which includes data collection through interviews whih the community and village officials. Interview results show that the community feels less involved in monitoring budget use, even though there are village meetings that involve them planning activities, in addition, the village secretary, explained his responsibilities in ensuring financial reports are accurate and in accordance with applicable regulations, as well as the importance of supervision from the community to increase accountability. This research includes theories relevant to public financial management and public sector accounting, which emphasizes the importance of transparency in managing village funds. It is hoped that this research can contribute to understanting the dynamics of financial menegement in villages and encourage community participation in budget monitoring, so as to create a more accountable and transparent village government.
Digital Transformation and Innovation Capability Effects on Marketing Performance Nugroho, Fajar; Hermawati, Adya; Sopanah, Ana
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 1 (2026): International Journal of Multidisciplinary Sciences and Arts, Article January 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i1.7813

Abstract

This study examines the influence of digital transformation, innovation capability, social media marketing, and market turbulence on marketing performance among creative economy players in Malang City. It also analyzes the mediating role of social media marketing in the relationship between digital transformation and innovation capability with marketing performance, as well as the moderating role of market turbulence in the relationship between social media marketing and marketing performance.The study adopts a quantitative approach with a cross-sectional design. The population consists of 4,951 creative economy business players in Malang City, with a sample of 196 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software, including descriptive analysis, validity and reliability testing, and hypothesis testing through bootstrapping.The results indicate that digital transformation has a significant positive effect on marketing performance, while innovation capability does not. Digital transformation and innovation capability significantly improve social media marketing, which in turn has a significant positive effect on marketing performance. Market turbulence has a significant negative effect on marketing performance and significantly moderates the relationship between social media marketing and marketing performance. Social media marketing significantly mediates the effects of digital transformation and innovation capability on marketing performance.
Bantengan Arts Development Planning Model in Malang Raya Sopanah, Ana; Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian; Supriyadi, Mohammad; Khasanah, Midhatul
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.347

Abstract

This activity aims to strengthen the organizational capacity of the Bantengan Galogo Djati art association in Malang Raya through structured mentoring activities. The method used consists of three stages, namely preparation, implementation, and evaluation, which will be carried out from October to November 2025. The preparation stage results in a clearer management structure and a systematic work plan. The implementation stage provides organizational management training, simulation of art activities, and strengthening coordination between members so that the quality of performances increases. Evaluations are carried out to assess the effectiveness of mentoring, identify successes and obstacles, and prepare recommendations for improvement. The results of the activity show an increase in organizational capacity, the formation of a funding strategy, and the opening of opportunities for collaboration with external parties. The discussion emphasized that mentoring plays an important role in maintaining the sustainability of the Bantengan tradition while opening up development opportunities through digitalization and cross-sector cooperation networks. Thus, this activity supports previous research on the importance of organizational planning in the preservation of traditional arts, as well as making a real contribution to the development of culture and creative economy in Malang Raya.
Profitability as a Moderator of GCG and CSR Effects on Company Value with Company Size Controls on IDX Dettha Restya Utami; Gunarianto; Ana Sopanah
Journal of Management Research and Studies Vol. 3 No. 2: July - December (2025)
Publisher : Optima Science

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

Abstract

The purpose of this study is to test and explain the effect of good corporate governance and corporate social responsibility on company value with profitability as a moderating variable and company size as a control variable. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 26 companies. In this study, the sampling method used purposive sampling technique or based on certain criteria. Inferential analysis in this study used SmartPLS software version 4 which started from model measurement (outer model), model structure (inner model) and hypothesis testing (bootstrapping). The results of the study showed that there was a control variable, GCG had a significant effect on company value. However, when the control variable, namely company size, was included in the research model, GCG did not have a significant effect on company value. CSR did not have a significant effect on company value. Likewise, when the control variable was included in the research model, CSR also did not have a significant effect on company value. Thus, company size does not affect the effect of CSR on company value. Before the control variable, profitability had a significant effect on company value. Likewise, when the control variable is included in the research model, profitability also has a significant effect on company value. Profitability is able to play a role in moderating all the effects of GCG on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a weakening nature. Profitability is able to play a role in moderating all the effects of CSR on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a strengthening nature. company size acts as a control variable for the effect of good corporate governance and social responsibility on company value.
Accounting Perspectives on Local Wisdom: Suwar Suwir as a Contributor to The Community’s Economic Dynamics Astuti, Diana Dwi; Rusdianti, Imanita Septian; Sopanah, Ana; Sulistyan, Riza Bahtiar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.40672

Abstract

Purpose: This research aims to reveal the role of local wisdom in business management and accounting practices in Micro, Small, and Medium Enterprises (MSMEs), with a focus on the production of suwar-suwir as a typical culinary of Jember. Methodology/approach: This research uses a qualitative approach with a case study method on UD Primadona, one of the oldest producers of shredded voices in Jember. Data was collected through in-depth interviews, direct observation, and document analysis. Findings: The results of the study show that local wisdom plays an important role in forming a management and accounting system that is in accordance with the socio-cultural context of the local community. Accounting practices at UD Primadona are carried out by prioritizing transparency, employee participation, and simple but routine record-keeping, which reflects community values. This study concludes that the application of local wisdom not only strengthens the cultural identity of MSMEs, but also contributes to business sustainability and regional economic development. Practical implications: These findings provide important implications for the development of a local culture-based accounting model as a strategy for empowering MSMEs in Indonesia. Originality/value: The novelty of this research is to examine the role of local wisdom in MSME accounting practices with a specific case study on the production of typical Jember suwar-suwir, which has not been explored much before.
Co-Authors Achmad Fairuzabadi Ade Nurlaelatul Janah Adya Hermawati Akhmad Noval Adzani Aksar, Anshari Malim Amir Hasan Ananda, Helin Destria Ananggadipa Pratama Angela Astika Udur Sirait Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Dapamoni, Jetofandri Umbu Neka Dettha Restya Utami Dewi, Indah Diana Dwi Astuti Dicky Hartawan Dimas Meifal Nazry Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie FAJAR NUGROHO Firman Nurdiyansyah Fitriana Nur Ica Dewi Gunarianto Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Hartini Prasetyaning Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Imanita Septian Rusdianti Indah Dewi Indah Dewi Nurhayati INDAH DEWI NURHAYATI Indana Novianti INDRA WIJAYANTO Intan Sari Mahardika Intan Widya Lestari Irfan Fatoni Iva Khoiril Mala Khasanah, Midhatul Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Kusnul Azizah Listyana Era Murti Mahardika, Intan Sari Maria Lorita Bete Marjani AT Mas’ud, Muchlis Mawar Maulana Nur Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muchlis Mas’ud Muchlis Mas’ud Muhamad Parhan Muliana, Anisa Putri Mulyani, Alif Fidiyanti Mulyono Mulyono Nadiva, Synda Lailatus Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur, Mawar Maulana P, Hartini Prasetyaning Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Sekar Arum Arifa Supriyadi, Mohammad Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Taek, Apriyani Yuninda Tyas, Febriani Tri Setyaning uspitosarie, Endah P Utami, Riski Nur Utomo, Dwi Wahyudi, Untung Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zulkarnain Zulkarnain