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All Journal SOLUSI Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ragam Pengabdian
Rizka Ariyanti
ITSNU Pekalongan
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DISSIMILARITY IN PERCEPTION BETWEEN LEGISLATIVE CANDIDATES AND THE ELECTORAL DISTRICT COMMUNITY REGARDING THE EXPERTISE OF FORENSIC AUDITORS Imam Prayogo; Rizka Ariyanti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2227

Abstract

Corruption in Indonesia remains high despite continued efforts by the KPK. Public awareness of forensic audits and the importance of selecting leaders with integrity are alternative strategies for preventing corruption. This study aims to examine the perceptual dissimilarity between Legislative Candidates and the Electorate concerning the competencies of forensic auditors. Using a survey research design with descriptive and exploratory methods, data were collected through questionnaires and interviews to test hypotheses related to forensic accounting expertise. Respondents included 8 Legislative Candidates and 33 members of the Electorate, with data analyzed using an independent T-test. The study results indicate an expectation gap between Legislative Candidates and the Electorate in factors such as deductive analysis (H1), critical thinking (H2), investigative flexibility (H4), analytical skills (H5), oral communication (H6), specific legal knowledge (H8), and composition (H9). The conclusion of this study is that there is a perceptual dissimilarity regarding forensic auditor competencies in unstructured problem-solving (H3) and written communication (H7).
Optimalisasi Penggunaan E Commerce untuk Mempeluas Pangsa Pasar pada UMKM Makanan Olahan Ali Imron; M. Iqbal Notoatmojo; Rizka Ariyanti
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Mei-Agustus "The Role of Community Service in Increasing Children's Educational
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/rnd8hb30

Abstract

This community service program aims to enhance the capacity of micro, small, and medium enterprises (MSMEs) in the processed food sector in Pekalongan Regency to utilize e-commerce as a strategy to expand their market reach. The main issues identified include low digital literacy and suboptimal use of digital platforms for product marketing. Through an action-based learning approach, the program was implemented through structured training and mentoring activities focused on social media utilization, marketplace registration, and the creation of digital promotional content. The results indicate an improvement in participants’ skills in managing social media accounts, registering on marketplaces, and producing engaging promotional materials. The long-term outcomes of the program include increased sales volume, higher income, and sustainable digital business practices among MSMEs. Additionally, the program produced scientific publications, video documentation, and a replicable training module. This community service initiative contributes to strengthening the competitiveness of MSMEs in the digital economy era.  
Model Literasi Keuangan–Business Saving sebagai Dasar Penyusunan Blueprint Intervensi Digital UMKM Efriyani Sumastuti; C. Tri Widiastuti; Ika Indriasari; Antono Herry Purnomo Adhi; Ali Imron; Rizka Ariyanti
Solusi Vol. 24 No. 2 (2026): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v24i2.14105

Abstract

UMKM sering menghadapi keterbatasan pengelolaan arus kas, pencatatan keuangan, dan kesiapan adopsi digital, sehingga rentan terhadap guncangan dan penurunan keberlanjutan usaha. Studi ini penting dilakukan karena intervensi yang dirancang perlu berbasis bukti mengenai mekanisme yang paling berpengaruh, agar program peningkatan literasi dan digitalisasi  dapat dioperasionalkan secara tepat. Penelitian ini bertujuan untuk menguji model literasi keuangan–business saving sebagai dasar penyusunan blueprint intervensi digital UMKM. Data penelitian berupa data primer yang diperoleh dari pelaku UMKM melalui survei kuesioner. Literasi keuangan diukur melalui kemampuan memisahkan keuangan pribadi dan usaha, melakukan pencatatan transaksi, merencanakan arus kas, menyusun anggaran, serta memahami pemanfaatan produk keuangan manual maupun digital. Business saving merepresentasikan kebiasaan menyisihkan dana usaha, pembentukan dana cadangan, penetapan target jumlah yang ditabung, aturan penggunaan, dan orientasi reinvestasi. Adopsi digital keuangan mengukur penggunaan pembayaran dan transfer digital serta pencatatan digital sederhana dalam aktivitas usaha. Keberlanjutan usaha menggambarkan ketahanan terhadap guncangan, stabilitas operasional, kemampuan adaptasi, serta orientasi keberlanjutan. Analisis dilakukan menggunakan PLS-SEM untuk menguji pengaruh langsung maupun tidak langsung antar konstruk. Hasil penelitian menunjukkan bahwa literasi keuangan berperan penting dalam mendorong business saving dan memperkuat keberlanjutan usaha, dan business saving menjadi jalur mediasi utama bagaimana literasi keuangan dapat meningkatkan ketahanan usaha. Adopsi digital keuangan tidak selalu berkorelasi positif terhadap keberlanjutan, sehingga penerapan aspek digital perlu mempertimbangkan kesiapan dan konteks operasional UMKM. Temuan ini menegaskan bahwa blueprint intervensi sebaiknya memprioritaskan literasi keuangan terapan dan pembentukan tabungan usaha, sedangkan komponen digital diposisikan sebagai enabler sederhana untuk monitoring dan pencatatan agar tidak menambah beban kompleksitas serta biaya bagi UMKM.
Co-Authors Ali Imron Antono Herry Purnomo Adhi C. Tri Widiastuti Efriyani Sumastuti Ika Indriasari Imam Prayogo M. Iqbal Notoatmojo