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All Journal Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Research Trend in Technology and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PENG: Jurnal Ekonomi dan Manajemen International Journal of Economics, Accounting, and Management Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin
Dwi Kismayanti Respati
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PELATIHAN PEMBUATAN BUSSINESS PLAN UNTUK MENINGKATKAN EFEKTIVITAS TATA KELOLA BUMDES DI DESA BULAK INDRAMAYU Adam Zakaria; Gentiga Muhammad Zairin; Dwi Kismayanti Respati; Mauna; Isti Qomariana
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

Abstrak Pelatihan Pembuatan Bussiness Plan Untuk Meningkatkan Efektivitas Tata Kelola untuk BUMDes di Desa Bulak, Indramayu, dilaksanakan sebagai upaya meningkatkan kapasitas pengurus BUMDes dalam merancang usaha yang profesional, transparan, dan berkelanjutan. Kegiatan ini diinisiasi oleh SPI UNJ, diawali dengan analisis kebutuhan dan koordinasi dengan pemerintah desa, kemudian dilanjutkan dengan pelatihan yang terdiri atas tiga sesi: penyusunan proposal bisnis, pengenalan aplikasi pelaporan akuntansi digital, dan pemanfaatan media sosial untuk promosi. Sebanyak 30 peserta mengikuti pelatihan dan mengisi pre-test serta post-test untuk mengukur peningkatan pemahaman. Hasil evaluasi menunjukkan peningkatan signifikan pada pengetahuan dan keterampilan peserta setelah mengikuti pelatihan. Peserta mampu menyusun rencana usaha, menggunakan aplikasi akuntansi untuk mencatat transaksi, serta membuat strategi promosi digital untuk produk BUMDes. Meskipun kegiatan ini hanya dilaksanakan selama satu hari dan belum mencakup pendampingan jangka panjang, pelatihan ini memberikan dampak positif terhadap kesiapan BUMDes untuk kembali aktif dan berkontribusi terhadap ekonomi desa. Program ini diharapkan dapat direplikasi di desa lain dan menjadi model pemberdayaan masyarakat berbasis kapasitas manajerial BUMDes. AbstractThe Business Plan Training Program for BUMDes in Bulak Village, Indramayu, was conducted to strengthen the managerial capacity of BUMDes administrators in designing professional, transparent, and sustainable businesses. The program held by SPI began with a needs assessment and coordination with the village government, followed by a training series consisting of three sessions: business proposal preparation, introduction to digital accounting and reporting applications, and the use of social media for business promotion. A total of 30 participants took part in the training and completed pre- and post-tests to measure knowledge improvement. Evaluation results indicated a significant increase in participants’ understanding and skills after the training. Participants were able to prepare structured business plans, utilize digital accounting applications to record transactions, and develop digital promotion strategies for BUMDes products. Although the program was implemented within a single day and did not include long-term mentoring, it produced a positive impact on the readiness of BUMDes to become active and contribute to the village economy. This program is expected to be replicated in other villages as a capacity-building model for community-based economic empowerment.
Pengaruh Independensi Auditor, Remote Audit, dan Disiplin Kerja Terhadap Kinerja Auditor di Kantor Akuntan Publik (KAP) Jakarta Pusat Muhammad Dhava Aditya; Ati Sumiati; Dwi Kismayanti Respati
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/xfxjze96

Abstract

This study aims to examine the effect of auditor independence, remote audit, and work discipline on auditor performance at Public Accounting Firms (KAP) in Central Jakarta. The research highlights the importance of maintaining auditor integrity and the increasing adoption of remote audit technology in the digital era. A quantitative approach was applied using an online questionnaire distributed to 100 external auditors from 15 Public Accounting Firms. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and regression analysis with the help of SmartPLS software. The results indicate that auditor independence, remote audit, and work discipline have a positive and significant effect on auditor performance, both partially and simultaneously. These findings suggest that auditor performance depends not only on technical competence but also on professional attitude, technological adaptation, and discipline. The study supports the Agency Theory and Expectancy Theory as theoretical foundations explaining the link between motivation, responsibility, and auditor performance.
Co-Authors Anggraeni, Silvia Arvina Ati Sumiati Eka Lidia Riska Erika Takidah Gentiga Muhammad Zairin Hilda Salvia Salsabila Isti Qomariana Kuniawan, Oktavia Mardi Mauna Muhammad Dhava Aditya Muhammad Dwiki Reza Najmatu Rahmah Ali Rohma Hasanah Sri Zulaihati Susi Indrian Syifa Maulidatinisa Viona Afrilia Zahirah, Naurah Azzatia Zakaria, Adam