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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Nusantara Science and Technology Proceedings ABIDUMASY : Jurnal Pengabdian kepada Masyarakat International Journal of Community Service Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Sosiologi Pertanian dan Agribisnis Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Pengabdian Masyarakat Nusantara Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Masyarakat Mengabdi Nusantara Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Indonesia Sejahtera Jurnal Pengabdian Masyarakat Berkarya Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia BERBAKTI: Jurnal Pengabdian Kepada Masyarakat IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Journal of Community Empowerment
Gideon Setyo Budiwitjaksono
Fakultas Ekonomi Dan Bisnis UPN “Veteran” Jawa Timur
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Implementation of Accrual Based Accounting in Improving Empowerment Small and Medium Enterprises (SMEs) District Rungkut Surabaya Gideon Setyo Budiwitjaksono; Indrawati Yuhertiana
Nusantara Science and Technology Proceedings International Seminar of Research Month Science and Technology in Publication, Implementation and Co
Publisher : Future Science

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Abstract

This article aims to explain the application of accrual accounting in the financial reporting presents creative industry businesses to better support decision making. The application of accrual accounting can provide important information for entrepreneurs. The information generated from the recording process can be used to analyze and measure performance as financial capabilities of a business, especially SMEs craftsman creative industries. Data collection using observation method and interview with the resource (entrepreneur) with cluster sample selection technique, involving 5 (five) persons in each representative of the business group from each region. The result shows that Understanding accrual basis system for business actor especially creative industry entrepreneurs in Surabaya Surabaya region requires gradual learning comprehension of recording system based on accrual for business actor need learning gradually and continuously. Through motivation, determination and hard work can be a key factor in the successful implementation of accrual-based accounting to realize community empowerment.
Analisis Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Sidoarjo Saprila Nur Fadila; Gideon Setyo Budiwitjaksono
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to examine the effect of budget goal clarity, accounting control, reporting systems, and human resource quality on accountability of Sidoarjo Local Government performance. All of the Head OPD, Secretaries, Head of Sub Division of Planning and Finance, as well as Staff of Planning and Finance Division in Sidoarjo Local Government Office was selected as population in this study. The sample of this study is 64 respondents selected using probability method with simple random sampling technique. Data analysis in this study used multiple regression analysis methods with SPSS version 26 for windows software application. The result of this study showed that budget goal clarity and reporting system had a significant effect on accountability of Sidoarjo Local Government performance, while the accounting control and human resource quality had no significant effect on accountability of Sidoarjo Local Government performance.
Fraud Triangle Sebagai Pendeteksi Kecurangan Laporan Keuangan Wahyuni Wahyuni; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.133

Abstract

The  financial  statements  arestructured  representation  of  the  financialposition shows the financialperformance of an entity. On the other hand, the FinancialServices Authority in Indonesia gave the sanction to capital market players for cheatingFinancial  Statements.This  shows  that  the  financial  statement  fraud  cases  occurring  inIndonesia  are  part  of  the  failure  of  an  audit  conducted  by  the  Public  Accounting  Firm(KAP).This  study  aims  to  examine  the  influence  of  fraud  triangle  in  detectingfraudulent  financial  statements.  The  object  of  this  study  using  the  financial  statementsof  companies  listed  on  the  Indonesia  Stock  Exchange  in  the  2012-2014  time  period.This  study  uses  123  data  samples  are  taken  using  purposive  criteria.  The  data  wereanalyzed   using   multiple   linear   regressionanalysis.The   results   showed   thatrazionalization  significant  effect  on  the  financial  statements  fraud.  Meanwhile,  thefinancial  stability,  external  pressure,  financial  targets,  the  nature  of  the  industry,ineffective  monitoring  did  not  significantly  affect  the  financial  statements  fraud.  Thisstudy  contributes  to  the  regulators  to  adopt  measures  to  improve  the  quality  of  audits,especially in detecting fraud.
Pendampingan Digital Marketing Sebagai Strategi Pemasaran UMKM Budidaya Lele Al-Qolam Fish Farm Gideon Setyo Budiwidjaksono; Andini Novianti; Alaufi Khairunisya; Muara Ati Asri Ariasta; Hana Nazara Putri; Mochammad Rayyan Thalib
Jurnal Masyarakat Mengabdi Nusantara Vol. 2 No. 2 (2023): Juni : Jurnal Masyarakat Mengabdi Nusantara
Publisher : Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v2i2.152

Abstract

UMKM Al-Qolam Fish Farm is one of the businesses located in Tanjungsari Village, Sukorejo District, Blitar City. This UMKM is engaged in catfish cultivation. The lack of knowledge and information about digital marketing has resulted in the marketing of UMKM Al-Qolam Fish Farm products being limited to conventional media. Therefore, there is a need for outreach and assistance regarding the importance of digital marketing and the benefits of this type of marketing to Al-Qolam Fish Farm UMKM. The methods used in this service are surveys, questionnaires, outreach, FGDs, and assistance to UMKM. The results of this study, Al-Qolam Fish,Farm can understand the benefits and importance of digital marketing. These UMKM also know the platforms that can be used for digital marketing. In addition, these UMKM also understand how to create and run websites through the Google Site and TikTok social media accounts. It is hoped that the socialization and mentoring activities carried out for UMKM can increase the sustainability and competitiveness of UMKM Al-Qolam Fish Farm in the current digital era.
Optimalisasi Penggunaan Digital Marketing Dalam Meningkatkan Penjualan UMKM Binaan Di Kelurahan Sananwetan Adella Ratna Nur Dianti; Arde Agung Hidayatulloh; Dian Aviyanti Putri; Ellyn Dya Lestari; Shafira Salsabilla; Gideon Setyo Budi Witjaksono
Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2023): Juni: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v5i2.308

Abstract

According to Law No. 20 of 2008, Micro, Small, and Medium Enterprises (MSMEs) are defined as independent business activities carried out by individuals or groups that are not branches of larger companies. MSMEs plays a significant role as an economic driver in Indonesia and can absorb up to 97% of the workforce. The city of Blitar has a total of 9,243 MSMEs units producing 14,000 types of products. One of the challenges faced by MSMEs is the underutilization of social media as a marketing platform. Digital marketing is considered a more effective and efficient communication medium for product promotion. By implementing digital marketing strategies, MSMEs can improve their marketing systems, expand their target market reach, and enhance sales activities for the future. Therefore, to help address the challenges faced by MSMEs, a socialization program is conducted to provide guidance on the initial steps to gain publicity on social media.
Penerapan Teknologi Tepat Guna Aquaponik Dan Budikdamber Menggunakan Alat Autofeeder Di Al Qolam Fish And Farm Kota Blitar Ayu Cahyasusanti; Gideon Setyo Budi Witjaksono; Noor Rizkiyah
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 3 (2023): Juli : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i3.1075

Abstract

The increasing number of urban residents with the increasingly narrow operational land of the fish farming system, telnology is made in a bucket by utilizing automatic feed in the form of an auto feeder made from used cans with the aim of reducing can waste then the inside of the can add with a dynamo and given a food player useful for dropping food with a period of 15 minutes using an automatic feeder and developing kale plant cultivation. This activity is a form of community service carried out by students of the National Development University "Veteran" East Java, Indonesia to help the community to launch businesses and develop business knowledge in Blitar City.
Empowering Women Fishpond in Developing the Home Business of the Milk Fish Crackers Industry Didiek Tranggono; Gideon Setyo Budiwitjaksono; Yunita Satya Pratiwi
Journal of Business Social and Technology Vol. 5 No. 2 (2024): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.164

Abstract

The development of milkfish farming in traditional ponds must of course be based on the potential possessed. One of the most important potentials is the local knowledge of the community about the cultivation system in ponds. The Program for the Application of Research Results for the Community (PIHAT), is directed to provide knowledge and insight to group partners related to the development of milkfish cracker products by improving packaging design, adding shrimp cracker products, and payus fish crackers, as well as marketing management including online marketing, so that a suitable marketing network development model can be obtained and smooth productivity and sales. Meanwhile, the target of the PIHAT Program is the development of milkfish cracker business as an additional source of income for fishing families in Kalanganyar Village, so that more comprehensive knowledge can be achieved on how to increase milkfish cracker production including how to market effectively and efficiently. This series of activities is in addition to identifying partner problems, finding solutions, monitoring, and packaging of milkfish cracker products in supporting marketing; The output of activities is websites, catalogs, scientific articles in accredited national journals, increasing knowledge, improving product quality, improving packaging quality, and improving marketing management. The results achieved in this service activity are that KUB Planet Bandeng which is an average fisherwoman has improved in quality both in terms of taste, packaging, and marketing network.
PERCEIVED EASE AND SECURITY OF USING QRIS TOWARDS CASHLESS SOCIETY Gideon Setyo Budiwitjacksono; Ahmad Septa
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 4 (2023): July 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i4.2308

Abstract

Purpose: The purpose of the research journal is to investigate the perceptions of accounting students at UPN "Veteran" East Java regarding the implementation of a cashless society. Specifically, the study aims to explore the variables of Perception of Ease of Use of QRIS (Quick Response Code Indonesian Standard) and Perception of Security of QRIS. The researchers want to understand how these perceptions influence the adoption of a cashless society among accounting students. Design/methodology/approach: The research study employed a quantitative methodology and was placed during the academic year 2019-2020. The participants in the research were accounting students at UPN "Veteran" East Java. The researchers gathered data from these students and applied the SPSS Ver.26 software for analysis. To explore the connections between the variables of Perception Ease of Using QRIS, Perception of Security QRIS, and adoption a cashless society using multiple linear regression analysis. Findings: The study's results demonstrate that the adoption of a cashless society among accounting students at UPN "Veteran" East Java is affected by the perceived easeof using QRIS. That indicates a higher likelihood of embracing a cashless society observed when students perceive QRIS as user-friendly. Furthermore, the research reveals that the perception of QRIS security also play a role in influencing the adoption of a cashless society among accounting students. This suggests that a stronger inclination to embrace a cashless society is associated with perceiving QRIS as a secure payment method. Practical implications: The author recommends the government of Bank Indonesia and banking companies in conducting performance evaluations on the importance of QRIS-based payments accompanied by increased promotion and efficiency. Originality/value: This research is original and adds new value to the Cashless Society in Indonesia which is influenced by perceptions of convenience and perceptions of security
Sosialisasi dan Implementasi Pembuatan Mesin Spinner pada UMKM Keripik Menjes Kyu di Kelurahan Pakunden Blitar Gideon Setyo Budi Witjaksono; Michelle Lius; Alfinatul Fauziah; Linda Octavia Kusumawardhani; Terrano Windrianto Darmawan; Moh Sofyan Farishi
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i2.1044

Abstract

Many of the indonesians like to eat chips as everyday snacks, one of them is menjes chips. Menjes chips are beans made from bean curd. One of the SMEs that produces the menjes chips, namely Menjes Kyu that owned by Mrs. Chalimah. In the drying process, the cips are still done conventionally, namely by simply airing them out. This can affect the quality and flavor of chips because of the amount of oil it contains. The purpose of this activity was to add to the knowledge and skill involved in the use of oil stonework (spinner), which was useful in raising the quality and value of chips. The methods used are location surveys and the filling of questionnaires, toolmaking, and socializing of automatic oil slicers. The presence of an automatic oil slicer helps to enhance the quality, flavor, and storage power of processed chips.
PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA PERUSAHAAN DENGAN MEDIASI INTELLECTUAL CAPITAL Naufal Arif Purnama; Gideon Setyo
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i8.1929

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik Dewan Direksi terhadap Kinerja Perusahaan, serta menganalisis bagaimana peran Intellectual Capital memediasi pengaruh karakteristik Dewan Direksi terhadap Kinerja Perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan metode Partial Least Square-Structural Equation Modelling (PLS-SEM) untuk menguji hipotesis. Populasi data pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Sampel data yang digunakan pada penelitian ini dipilih dengan metode purposive sampling dan didapatkan 206 firm year yang memenuhi kriteria. Penelitian ini menggunakan model mediasi untuk menguji pengaruh tidak langsung Intellectual Capital pada pengaruh karakteristik Dewan Direksi terhadap Kinerja Perusahaan. Hasil dari penelitan ini membuktikan bahwa karakteristik Dewan Direksi berpengaruh terhadap Kinerja Perusahaan, serta Intellectual Capital memberikan dampak mediasi sebagian pada pengaruh karakteristik Dewan Direksi terhadap Kinerja Perusahaan. Penelitian ini menyediakan informasi bagi shareholders, regulator, dan manajemen perusahaan untuk pengambilan keputusan dan kebijakan mengenai pentingnya peran mediasi Intellectual Capital.
Co-Authors Abadi Putri, Salsabila Abdillah, M. Arya Abuzar Zuhri, M. Fernanda Achmad Danis Harjuna Putra Adelia Noviani Umroatus Mafidah, Michel Adella Ratna Nur Dianti Adelya Putri Mahardhika Adilah Dwita Cahyana Aditya Setiawan, Mochamad Iqbal Admanegara, Ronnald Christanto Agung Pambudi Agus Prasetyo, Yuda Ahmad Saifulloh Yusuf Ahmad Septa Ahmad Septa Rachmawan Ainurriyah, Ainurriyah Aji Pradana, Rama Alaufi Khairunisya Alfinatul Fauziah Alweni, Alweni Amalia Syafitri, Nadinda Ameliah Putri, Dina Andini Novianti Angger Arhofa, Gayoe Arde Agung Hidayatulloh Ardiansyah Putra Arfi, Zanetta Najlaa Putri Arifin, Nanda Nur Humairoh Ariyani Dewi Safitri Arlisa Devi, Saffira Aryani, Gisca Sabrina Dwi Auffadiina, Javelin Auralia Damayanti, Nimas Ayu Cahyasusanti Ayu Cahyasusanti Ayundha Kusuma Yulianti Azza Syifana, Ananda Bagus Permana, Jovan Dany Bahrossafa A, Geanabella Bahrul Ulum, Krisna Cahyadiatma, Anarta Clariska Oktania Mega Saputri Dana, Pandu Dewa Della Aulia Riskha Arifinda Denissa Soemarsono, Radyana Putri Desravi Putri, Aisyah Dhewintha Kusuma Fachrani Dian Aviyanti Putri Didiek Tranggono Dina Ameliah Putri Diva Dhotin Fajriyah Dwi Cahyani, Amelia Dwi Utomo, Puput Dwi, Prastika Dzaki Prasetya, Ilham Ellyn Dya Lestari Endah Susilowati F. Tsara Nafisah Yuwono Fachrani, Dhewintha Kusuma Fatchullah, Achmad Faulia Rahma, Riska Fauzan Heryka Putra, Mohammad Ferdiansyah Dwiky Nugraha Fikri, Aksanul Fitrah Desnata Ramanda Putra Fitri Aulia Furuhita Gaby, Lauda Gading Wijaya, Salsa Febiola Gading, Azizah Gayoe Angger Arhofa Hafizah Zumarnis Hafizh Al-Farizi, Muhammad Haliza Nugraheni Hana Nazara Putri Hariyono, Salsabilla Prabawati Hero Priono Hervina Puspitosari, Hervina Hidayatul Fitriyah, Risa Ichwa Larasati Dewi Ihza Muhammad Ersyaf Illahi, M. Ridho Indah Cahyani , Monika Indarto, Glenn Anggoro Pranana Indrawati Yuhertiana Ine Madina, Nadia Insan Muttaqin, Gezza Intan Febriana Samodro Izah Bana Murtazah Jaya Frediyanto Jesika Juita Lumban Raja Khoiriyah, Miftakhul Kurniasari, Laurentina Kusuma Yulianti, Ayundha Kusumawardhani, Linda Octavia Larasati Dewi , Ichwa Linda Octavia Kusumawardhani Maghfirotika, Azaaima Marthina Rosyanti, Daisy Maulidah, Fardha Meilana, Rovinda Michelle Lius Mirza Andrian Syah Mochammad Rayyan Thalib Moh Sofyan Farishi Mohammad Nabil Monika Indah Cahyani Muara Ati Asri Ariasta Muhammad Ilham Putra Permana Nabilla Dewanti, Meisita Natasya Firstly, Kevin Naufal Arif Purnama Nida Saffalia Putri Noor Rizkiyah NURAINI, FITRIA Nuruddin Islam, Muchammad Nurully Arviansyah, M. Dimas Nyoman Septi Artadiyani, Ni Peggy, Clairine Pinkan Y, Marcianda Puspitasari, Sekar Aulia Putri Aulia, Febrissa Putri Kusnul Aprilia, Rias Winanda Putri, Ratna Kusumawati Rachmawan, Ahmad Septa Raganta Deyantara Ramanda Putra, Fitrah Desnata Retno Wulandari Rhida Arsy Farah Diba Rizka Amalia, Kayla Rizki Ramadhani, Mohamad Rizky Prasetya, Adinda Rizky Wijayanti, Annisa Rohani, Choirina Kamilia Ronnald Christanto Admanegara Rosmawati, Lisma Rukmana, Sukma Saffalia Putri , Nida Sahdan, Muhammad Arlyen Salsabila Putri, Syaqna Salsabilla Prabawati Hariyono Samodro, Intan Febriana Sampurno, Fernanda Putri Lizara Saniyyah Saprila Nur Fadila Sarah, Gracela Shafira Salsabilla Shelly Muharrafa Hendinie Sheni Nahla Syifani Sihab Kurnia Hakim Sihotang, Melyana Sukma Rukmana Sulistiyowati, Linda Terrano Windrianto Darmawan Thariza Afriliya Putri Tiara Himma Fadhilah Tri Yustikasari, Siti Aisyah Ubbadullah, Ubbadullah Vaskhie Siahaan, Vierenez Veranica Isabella, Dhea Via Aldina Auva Wahyu Nur Rafita Wahyuni Wahyuni Wildan Jovian Wahyu Tyas Saputra Yafi Maulana, Bintang Yan Minarhadi, Dhanang Yasser Abed, Muhammad Yunita Aprilia, Fatma Yunita Satya Pratiwi Yunita, Asmiasih Zakaria, Maulana Zanetta Najlaa Putri Arfi Zawawi Zawawi Zulfa Salsabila, Naurah Zulianti, Rohma Kusuma Zumarnis , Hafizah