Articles
<![CDATA[Premarital Training as an Effort to Prevent Divorce Caused by Financial Problems ]]>
<![CDATA[Aprilia, Weri]]>;
<![CDATA[Tehupuring, Ronald]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT (BHAKTIMAS) ]]>
Publisher : <![CDATA[UNIT PENGABDIAN KEPADA MASYARAKAT - UTPAS ]]>
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DOI: 10.70429/bhaktimas.v1i1.14
<![CDATA[During the COVID-19 pandemic, the divorce rate in Indonesia increased. The increase in divorce is caused by many factors including financial problems. In this case the financial factor does not always mean that the household has no income at all, but rather mistakes in managing household finances. The Research and Community Service Institute of Lepisi Higher Education held Pre-marital guidance at the GPIB Samaria Church, Tangerang city. The purpose of this activity is to provide basic financial knowledge to couples who are getting married so that they are scientifically prepared to manage young household finances and minimize the rate of divorce caused by financial problems.]]>
<![CDATA[BERBAGI SETETES DARAH UNTUK MENINGKATKAN IMUN KESEHATAN DAN KEBAHAGIAAN SIVITAS UNIVERSITAS UTPADAKA SWASTIKA ]]>
<![CDATA[Sutrisno, Gono]]>;
<![CDATA[Umiyati, Hesti]]>;
<![CDATA[Tehupuring, Ronald]]>;
<![CDATA[Zogara, Lukas Umbu]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (BHAKTIMAS) ]]>
Publisher : <![CDATA[UNIT PENGABDIAN KEPADA MASYARAKAT - UTPAS ]]>
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DOI: 10.70429/bhaktimas.v2i2.149
<![CDATA[Kegiatan donor darah memiliki tujuan membantu UDD PMI Kota Tangerang untuk menambah pasokan cadangan darah sehingga dapat mencukupi kebutuhan darah di Kota Tangerang dan juga sebagai motivasi hidup sehat dan berbahagia dengan berbagi melalui donor darah. Selain itu juga merupakan bagian dari wujud tangungjawab Tridharma Perguruan Tinggi. Kegiatan dilakukan di Kampus Universitas Utpadaka Swastika pada tanggal 12 September 2024. Terkumpul 21 kantong darah dari 44 peserta. Kegiatan donor darah pelaksanaannya dibawah Unit Pengabdian Kepada Masyarakat (PKM) Universitas Utpadaka Swastika. Kegiatan donor darah ini dimulai dari persiapan, dengan melakukan koordinasi antar Unit PKM Unveristas Utpadaka Swastika dengan UDD PMI Kota Tangerang. Persiapan ini dilakukan untuk menyiapkan sarana prasarana dan kelengkapan untuk kegiatan donor darah, serta penetapan pelaksanaan kegiatan tersebut. Kegiatan pelaksanaan donor darah dilaksanakan mulai pukul 09.00 – 13.00 WIB. Peserta mendaftarkan diri ke Unit PKM Universitas Utpadaka Swastika sebelum dilakukan pemeriksaan kesehatan dan pengambilan darah oleh UDD PMI Kota Tangerang. Akhir kegiatan dilakukan ramah tamah dan makan siang bersama dengan dengan Unit PKM Universitas Utpadaka Swastika, UDD PMI Kota Tangerang dan Pendonor. Dari pertanyaan yang diajukan “mengapa mau mendonorkan darahnya dan didapati jawaban yang memotivasi peserta donor darah seperti untuk kesehatan dan kebahagiaan dapat membantu sesama. Akhirnya mereka menjadi pendonor tetap dan mayoritas peserta donor darah di dominasi perempuan sebanyak 14 orang.]]>
<![CDATA[KUALITAS PRODUK DAN KEPUTUSAN PEMBELIAN: PERAN BIAYA PEMASARAN SEBAGAI PEMODERASI ]]>
<![CDATA[Suhadarliyah Suhadarliyah]]>;
<![CDATA[Dahlia Amelia]]>;
<![CDATA[Ronald Tehupuring]]>
<![CDATA[ Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023 ]]>
Publisher : <![CDATA[Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya ]]>
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DOI: 10.33863/mbmc.v2i2 2985-379.2587
<![CDATA[The aim of this study is to test and analyze the influence of product quality on purchasing decisions which is moderated by marketing costs. The sample for this study uses food and staple retailing listed on the Indonesia Stock Exchange for the 2019-2022 period, while the analysis year used to test the hypothesis is the 2020-2022 period. This study uses a panel data regression approach with the help of eviews version 13. The results of this study find that product quality has a positive and significant effect on purchasing decisions, while marketing costs cannot strengthen the influence of product quality on purchasing decisions. This study contributes to future studies because it fills the void of previous studies which have not used secondary data approaches to measure product quality and purchasing decisions]]>
<![CDATA[Village Fund Allocation and Village Welfare: The Role of Village Potential as a Moderator ]]>
<![CDATA[Tehupuring, Ronald]]>
<![CDATA[ Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia ]]>
Publisher : <![CDATA[DAS Institute ]]>
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DOI: 10.53866/jimi.v5i4.944
<![CDATA[Village fund allocation remains a significant concern for the government due to persistent cases of misuse that can reduce village welfare. The purpose of this study is to examine and analyze the effect of village fund allocation on village welfare, moderated by village potential. This study used a purposive sampling method for all provincial governments in Indonesia that reported village financial data for 2017-2020. The analytical approach used panel data regression with eViews version 12. The study found that village fund allocation had a positive and significant effect on village welfare. However, village potential did not significantly enhance the effect of village fund allocation on village welfare. The practical implication of this study is that village fund allocation has been proven to significantly improve village welfare, making it crucial to ensure optimal distribution and management. Furthermore, this study explains that village potential has not been able to moderate the effect of village funds, indicating that this potential may not be optimally utilized. Therefore, efforts are needed to strengthen village capacity to manage existing potential to achieve synergy between village funds and local potential. This study can also serve as a reference for local governments in designing local potential-based development strategies that are more integrated with village funding.]]>
<![CDATA[PENGARUH ALOKASI DANA DESA DAN POTENSI DESA TERHADAP MANAJEMEN KEUANGAN DESA ]]>
<![CDATA[Tehupuring, Ronald]]>;
<![CDATA[Suhadarliyah, Suhadarliyah]]>;
<![CDATA[Amelia, Dahlia]]>
<![CDATA[ ANALISIS Vol. 13 No. 1 (2023): ANALISIS VOL. 13 NO. 1 MARET 2023 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v13i1.2503
<![CDATA[The phenomenon of misuse of village funds by village governments in several regions in Indonesia shows the poor management of village finances. In addition, the village government needs to manage village potential, so that better village financial management is achieved. Therefore, this study aims to examine and analyze the effect of village fund allocation and village potential on village financial management. The sample for this study uses all provincial governments in Indonesia through a purposive sampling method which reports village financial data for 2017-2020. The ordinary least squares (OLS) regression method was used in this study to test the hypothesis with the help of eviews version 12. The results of this study found that village fund allocation had a positive and significant effect on village financial management. However, village potential has no significant effect on village financial management]]>
<![CDATA[KUALITAS PRODUK DAN KEPUTUSAN PEMBELIAN: PERAN BIAYA PEMASARAN SEBAGAI PEMODERASI ]]>
<![CDATA[Suhadarliyah, Suhadarliyah]]>;
<![CDATA[Amelia , Dahlia]]>;
<![CDATA[Tehupuring, Ronald]]>
<![CDATA[ ANALISIS Vol. 14 No. 01 (2024): ANALISIS VOL. 14 NO. 01 TAHUN 2024 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v14i01.3237
<![CDATA[The aim of this study is to test and analyze the effect of product quality on purchase decision which is moderated by marketing costs. The sample for this study uses food and staple retailing listed on the Indonesia Stock Exchange for the 2019-2022 period, while the analysis year used to test the hypothesis is the 2020-2022 period. This study uses a panel data regression approach with the help of eviews version 13. The results of this study find that product quality has a positive and significant effect on purchase decision, while marketing costs can not strengthen the effect of product quality on purchase decision. This study contributes to future studies because it fills the void of previous studies which have not used secondary data approaches to measure product quality and purchase decisions]]>
<![CDATA[SISTEM PENGENDALIAN INTERN SEBAGAI PREDIKTOR KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH. DAPATKAH LOYALITAS INDIVIDU MEMITIGASINYA? ]]>
<![CDATA[Tehupuring, Ronald]]>;
<![CDATA[Lingga, Rafli Alvaro]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 December 2017 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v3i2.111
<![CDATA[Berbagai kasus korupsi yang terjadi pada sektor pemerintah serta belum optimalnya perolehan opini audit Wajar Tanpa Pengecualian (WTP) atas laporan keuangan pemerintah daerah pada beberapa daerah di Indonesia menunjukkan masih lemahnya sistem pengendalian intern serta kurangnya loyalitas individu dalam mencapai tujuan organisasi. Hal tersebut memicu terjadinya praktik kecurangan akuntansi. Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern terhadap kecurangan akuntansi dengan loyalitas individu sebagai variabel moderasi. Responden penelitian adalah mahasiswa sarjana akuntansi Universitas Gadjah Mada. Metode pengambilan sampel menggunakan purposive sampling dengan menyebarkan modul penelitian melalui skenario sebagai pengantar bagi responden dalam menjawab pertanyaan penelitian. Alat analisis menggunakan SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa ketika pengendalian intern organisasi pemerintah daerah semakin tinggi, praktik kecurangan akuntansi akan semakin rendah. Sebaliknya ketika sistem pengendalian intern rendah, kecurangan akuntansi akan semakin tinggi. Sedangkan interaksi antara pengendalian intern dan loyalitas tidak mempengaruhi individu melakukan kecurangan akuntansi di pemerintah daerah.]]>
<![CDATA[UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH ]]>
<![CDATA[Tehupuring, Ronald]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.170
<![CDATA[Corruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level.]]>
<![CDATA[Mapping of budget stress in Indonesia: Consequence on budget implementation ]]>
<![CDATA[Tehupuring, Ronald]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v7i1.542
<![CDATA[The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress is low budget implementation, and it reduces the quality of services to the public. This study aims to map the regions experiencing budget stress at the local government levels. Furthermore, this study examines and analyzes the consequences of budgetary stress on budget implementation. The research sample used local governments at the provincial, regency, city levels throughout Indonesia during 2016-2020. This study uses Ordinary Least Square (OLS) to test the research hypothesis. This study groups the five regions with the highest budget stress during 2016-2020. The results of this study can contribute to the theory, methodology, and implementation related to the budget. The theory's contribution is that the political budget cycle can maintain government performance through various efforts to reduce budget stress. This study also found that budget stress can reduce budget implementation. Therefore, the government needs to pay attention to indicators of budget stress.]]>
<![CDATA[Pengaruh Pemasaran Digital terhadap Keputusan Pembelian pada Richeese Factory Kisamaun, Tangerang ]]>
<![CDATA[Fajar Nurcahyo]]>;
<![CDATA[Ronald Tehupuring]]>;
<![CDATA[Puri Swastika Gusti Krisna Dewi]]>;
<![CDATA[Andreas Bramantyo]]>;
<![CDATA[Yulia Krismael Lembu]]>;
<![CDATA[Yohana Deo Utami Silaban]]>;
<![CDATA[Utari Srilestari]]>;
<![CDATA[Akhmad Fauzan]]>
<![CDATA[ JEDBUS (Journal of Economic and Digital Business) Vol. 2 No. 2 (2025): JEDBUS (Journal of Economic and Digital Business) ]]>
Publisher : <![CDATA[Universitas Yatsi Madani ]]>
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<![CDATA[The advancement of digital technology has significantly transformed marketing strategies, particularly within the culinary industry. This study aims to analyze the impact of digital marketing on purchasing decisions at Richeese Factory in Kisamaun, Tangerang, using a quantitative approach through a survey involving 111 respondents selected through purposive sampling. The data were analyzed using the Structural Equation Modeling (SEM) method, with the assistance of SmartPLS version 4 software. The findings indicate that digital marketing has a positive and significant influence on purchasing decisions. Several key indicators contribute to this effect, including information accessibility, customer interactivity, the credibility of marketing content, and the effectiveness of social media in enhancing brand awareness and consumer purchase interest. The study concludes that a well-designed digital marketing strategy can significantly improve consumer purchasing decisions. Therefore, Richeese Factory is encouraged to continue optimizing its digital marketing efforts through social media and e-commerce platforms to strengthen its competitiveness and increase customer loyalty.]]>
