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All Journal AKUNTABILITAS Juara: Jurnal Riset Akuntansi KEUNIS BANGUN REKAPRIMA Admisi dan Bisnis JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Riset Akuntansi Politala Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Formosa Journal of Science and Technology (FJST) Jurnal Akuntansi Trisakti Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Aktsar: Jurnal Akuntansi Syariah
Rikawati Rikawati
Politeknik Negeri Semarang
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pemberdayaan Lingkungan Desa dalam Upaya Meningkatkan Ekonomi di Desa Kesongo, Kabupaten Tuntang, Jawa Tengah adhi, nurseto; Rikawati; Rabinah, Aiun; Rizal, Aminuddin; Suharjono, Amin
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 4 No. 2 (2024)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v4i2.1078

Abstract

Desa Kesongo, adalah salah satu desa yang terletak di kecamatan Tuntang, kabupaten Semarang dengan luas wilayah 965,535 dengan kondisi geografis Desa Kesongo yang memiliki potensi untuk dikembangkan menjadi desa wisata. Desa Kesongo di Kabupaten Semarang memiliki potensi besar untuk pengembangan ekonomi melalui pariwisata dan usaha mikro, namun masih menghadapi berbagai kendala. Pengabdian ini bertujuan untuk mendukung produktivitas Desa Kesongo melalui tiga program utama: penambahan fasilitas wisata camping (glamping) di Taman Wisata Kuliner Daringan, pengadaan alat pengering eceng gondok untuk mendukung UMKM Bengok Craft, dan penyediaan alat pencacah sampah plastik untuk meningkatkan nilai jual sampah anorganik di TPS3R. Hasil program menunjukkan peningkatan produktivitas desa. Alat pencacah sampah meningkatkan harga jual plastik dari Rp 4.000/kg menjadi Rp 9.000/kg, alat pengering eceng gondok mempersingkat waktu pengeringan dari 2–3 minggu menjadi 1 minggu, dan fasilitas glamping menambah daya tarik wisata dengan paket penginapan dan edukasi. Kendala pada implementasi meliputi renovasi lokasi wisata akibat kerusakan sebelumnya. Program lanjutan akan meliputi alat produksi briket dan biomassa untuk mendukung keberlanjutan energi dan limbah. Upaya ini mendukung Desa Kesongo dalam menuju konsep zero waste dan meningkatkan kesejahteraan ekonomi masyarakat.
ANALISIS EFISIENSI BIAYA PERSEDIAAN BAHAN BAKU METODE ECONOMIC ORDER QUANTITY PADA UKM PRODUKSI TAHU KABUPATEN SEMARANG Lardin Korawijayanti; Siti Arbainah; Nikmatuniayah; Muhammad Rois; Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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

Abstract

Pelaksanaan penelitian dimaksudkan untuk mencapai tujuan analisis implementasi model manajemen biaya persediaan bahan baku kedelai pada UKM Kluster Produksi Tahu di Kabupaten Semarang. Penyelesaian penelitian ini menggunakan metode komparasi tabulasi yang digunakan untuk menghitung nilai perbedaan dan efisiensi antara biaya persediaan bahan baku model konvensional dengan biaya persediaan bahan baku (Raw Material Inventory Cost) model Economic Order Quantity. Hasil penelitian menunjukkan bahwa dengan metode Economic Order Quantity semua UKM akan memiliki biaya persediaan yang efisien (Inventory Cost Efficiency), terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Hal ini terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Pada UKM “SM TOFU” terdapat selisih biaya persediaan sebesar Rp 52.859.074,- dengan nilai efisiensi 1,068. UKM “ANS” perbedaan biaya persediaan Rp 8.728.684 ,- dan nilai efisiensi 1,02.
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
PERMBERDAYAAN BANK SAMPAH BERBASIS DIGITAL DALAM UPAYA MENDUKUNG GREEN ACCOUNTING PADA BANK SAMPAH SEMPULUR ASRI GEDAWANG: PERMBERDAYAAN BANK SAMPAH BERBASIS DIGITAL DALAM UPAYA MENDUKUNG GREEN ACCOUNTING PADA BANK SAMPAH SEMPULUR ASRI GEDAWANG Adhi, Nurseto; Rikawati; Sari, Mella Katrina; Rabinah, Aiun Hayatu
Bangun Rekaprima Vol. 11 No. 1 (2025): April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/bangunrekaprima.v11i1.6383

Abstract

The establishment of the Sempulur Asri Waste Bank began with the establishment of the Sempulur Asri Waste Bank located in RW 5, Gedawang Village, which was pioneered in 2014. The increase in the number of customers made management overwhelmed the management with the problems experienced, there were three main problems in the form of conventional customer account management, suboptimal marketing of the Sempulur waste bank, and incomplete and conventional production equipment. The solution to the problem of conventional customer account management is to digitize the management of the Sempulur Waste Bank account. Solutions for managers who do not master information technology, training and assistance in digitizing the management of the Sempulur Asri waste bank are absolutely necessary. Solutions for customers who are still unfamiliar with the use of information technology, training and assistance in digitizing for customer accessibility related to mutations. The implementation of empowerment is carried out by creating a system utilizing Google Drive for data and file storage. Then for Google Spreadsheet to recap each customer's account mutations and adding customers. In the implementation, it was later found that it was easy for customers to access the balance. This is because the implementation using email is considered less understandable by the customer. Then checking the account by the customer can use the website. This website is used for free using facilities from google sites
PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA: PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA Wijayanto, Edi; Adhi, Nurseto; Rois, Muhammad; Martia, Dina Yeni; Listyani, Theresia Tyas; Widiyati, Sri; Rikawati
Bangun Rekaprima Vol. 11 No. 1 (2025): April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/bangunrekaprima.v11i1.6388

Abstract

The need for a halal lifestyle has become a necessity for the world community, especially Muslims. Indonesia as a country with the largest number of Muslims has its own potential and challenges in facing the development of the world's halal industry. In 2023, The Royal Islamic Strategic Studies Center (RISSC) noted that the Muslim population in Indonesia will reach 240.62 million people. This shows that Indonesia is a country with a Muslim majority. Halal certification is a guarantee of a product that has been declared permissible for consumption according to Islamic law. The Halal Certificate is issued by the Halal Product Guarantee Organizing Agency (BPJPH) which was formed in October 2017 based on the mandate of Law Number 33 of 2014 concerning Halal Product Guarantee (JPH) which was ratified on October 17, 2014. The implementation of Halal certification in Indonesia is mandatory for all food and beverage products with a deadline for implementing the obligation to be Halal certified on October 17, 2024. This community service program aims to assist in halal certification at the Cafe Taichan Goreng Mas Moy in Tegalrejo Salatiga. The methods used in this mentoring activity are through preparation, survey, mentoring through education and direction. The results of this mentoring activity are the existence of halal-certified products for Cafe Taichan Goreng Mas Moy Tegalrejo Salatiga, so that it can realize the government program regarding halal certification regulations.
Application of the TAM Model and Financial Literacy on Interest in QRIS Digital Payments (Study on Semarang State Polytechnic Students) Wijayanto, Edi; Yeni Martia, Dina; Adhi, Nurseto; Rikawati, Rikawati
Formosa Journal of Science and Technology Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i1.7499

Abstract

With the rapid development of digital technology, especially in the payment field, digital payment services using QR codes are becoming more popular. The Quick Response Code Indonesia Standard (QRIS), introduced by Bank Indonesia and the Association of Indonesian Payment Systems (ASPI) on August 17, 2019, will serve as the national QR code standard and facilitate payments across Indonesia. QRIS allows you to apply for payments to a variety of institutions, bank or non-bank. This study involved 370 of his students from a population of 6,128, used structural equation modeling (SEM) for analysis, and showed a robust fit with his GFI value above 0,917. The results show that the TAM variables (perceived ease of use, usefulness, enjoyment, and financial literacy) significantly influence his interest in implementing QRIS, which increases his 5% is supported by a probability value less than or equal to.
Faktor Penentu Fee Audit: Studi Empiris pada Perusahaan Energi Periode 2019 - 2023 Nursyarifa, Zahra Az-zalia; Rikawati, Rikawati; Rois, Muhammad
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44287

Abstract

Meningkatnya permintaan jasa audit kepada KAP karena perusahaan diwajibkan menyajikan laporan keuangan audited. Peningkatan permintaan jasa audit ini akan sejalan dengan peningkatan fee audit, namun sampai saat ini tidak ada regulasi yang mengatur nominal fee audit yang harus dibayarkan atas jasa audit dari KAP, sehingga perusahaan perlu untuk mempertimbangkan faktor yang dapat memengaruhi besaran fee audit. Penelitian ini bertujuan untuk menganalisa bagaimana kontribusi pengaruh dari faktor client/perusahaan dan faktor auditor terhadap fee audit pada perusahaan sektor energi yang terdaftar di BEI periode 2019 – 2023. Penelitian ini menggunakan metode analisis regresi data panel dengan teknik purposive sampling yang digunakan sebagai teknik pengambilan sampel: jumlah sampel penelitian sebanyak 19 perusahaan dari 62 populasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris, Komisaris Independen, dan Komite Audit tidak berpengaruh terhadap Fee Audit, sementara variabel Kompleksitas Perusahaan dan Ukuran KAP berpengaruh positif terhadap Fee Audit.
Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum Cahyadi, Ady; Rikawati, R.
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5851

Abstract

This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.
Analysis of the Effectiveness and Efficiency of the Implementation of the Village Fund Budget in Semarang Regency Nikmatuniayah; Lardin Korawijayanti; Siti Arbainah; Rikawati; Muhammad Rois
Admisi dan Bisnis Vol. 27 No. 2 (2026): JUNI 2026
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/ab.v27i2.7593

Abstract

To improve the quality and welfare of villages, the government has issued Village Funds, which can be used to build village infrastructure and facilities. The use of these Village Funds must be accounted for in financial reports. This study aims to identify the effectiveness and efficiency of Village Fund expenditure in Semarang Regency, using a case study of Mluweh and Kalikayen Villages, East Ungaran District, Semarang Regency, for the 2022-2024 budget period. The analytical methods used were descriptive analysis and data analysis to measure effectiveness and efficiency. The results of this study indicate that from 2022 to 2024, both Mluweh and Kalikayen villages demonstrated balanced effectiveness. Furthermore, from 2022 to 2024, both Mluweh and Kalikayen villages demonstrated efficiency. This means that the village government has been able to reduce expenditure while maintaining the implementation of village programs and activities.
PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGENALAN PEMASARAN DIGITAL BAGI PENINGKATAN USAHA SUSU KEDELAI SOYBOB Maria Theresia Heni W; Jati Handayani; Siti Arbainah; Septian Yudha K; Nikmatuniayah Nikmatuniayah; Rikawati Rikawati; Zulaika Putri R
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.60221

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pelaku UMKM produsen susu kedelai SOYBOB di Semarang, mengenai pentingnya perhitungan harga pokok produksi dalam menentukan harga jual yang kompetitif dan berkelanjutan serta mengenalkan konsep pemasaran digital tentang strategi pemasaran online yang efektif untuk meningkatkan daya saing produk UMKM. Metode yang digunakan adalah sebagai berikut:. (1)) Pelatihan dan pendampingan penyusunan Harga Pokok Produksi, dilakukan dalam bentuk penjelasan materi terkait konsep, proses, prosedur dan dokumentasi penyusunan Harga Pokok Produksi. (2) mengenalkan pentingnya menggunakan strategi pemasaran digital untuk meningkatkan penjualan produk sehingga dapat beradaptasi dengan perubahan teknologi dan berkembang di era digital. Setelah mitra mengikuti kegiatan pengabdian diperoleh hasil: UMKM susu kedelai SOYBOBmenjadi lebih sadar dan paham pentingnya melakukan perhitungan Harga Pokok agar dapat menentukan harga jual yang sesuai, karena selama ini harga jual ditentukan dengan perhitungan sederhana yang penting laku. Selain itu semakin paham akan pentingnya pemasaran digital untuk meningkatkan daya saing produknya.
Co-Authors Adhi, Nurseto Ady Cahyadi Aiun Hayatu Rabinah Amin Suharjono Aminuddin Rizal, Aminuddin Ani Nur Fadilah Arbainah, Siti Azizah, Afiq Damanik, Darwin Dina Yeni Martia Ester Adelyn Jati Handayani Korawijayanti, Lardin Lardin - Korawijayanti Lardin Korawijayanti Lardin Korawijayanti Listyani, Theresia Tyas Maria Theresia Heni W Mella Katrina Sari Mirasanti Wahyuni Muhammad Rois Muhammad Rois Muhammad Rois Nikmatuniayah Nikmatuniayah Nikmatuniayah . Nikmatuniayah Nikmatuniayah, Nikmatuniayah Nursyarifa, Zahra Az-zalia Pawer Darasa Panjaitan PURBA, ELIDAWATY Rabinah, Aiun Rois, Muhammad Saragih, Dina Septian Yudha K Septian Yudha Kusuma Siallagan, Monica Simarmata, Albenopri Simbolon, Jelita Siti Arbainah Siti Arbainah Siti Arbainah Sri - Widiyati Sri Widiyati, Sri Tasya Tan Th Tyas Listyani Vita Arumsari Vita Arumsari Wijayanto, Edi Yeni Martia, Dina Yuliyani, Alfia Zulaika Putri R