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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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The Role of Retirement Goal Clarity in Mediating Social Support, Future Perspective and The Direct Effect of Financial Literacy, Health Literacy On Retirement Planning Yan Minarhadi, Dhanang; Susilowati, Endah; Setyo, Gideon
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.1634

Abstract

The purpose of this study is to determine the influence of financial literacy, health literacy, and social support, as well as a future perspective mediated by clarity of retirement goals on retirement planning. This research was conducted on employees of media companies in the city of Jogjakarta from May to June 2024, with a total of 59 respondents. This research was carried out using quantitative methods and using the Smart PLS-3 test device. The results of this study are that financial literacy, health literacy, and clarity of retirement goals have a positive and significant effect on retirement planning. Social support and future perspectives have no effect on retirement planning. The variable of clarity of retirement goals in this study is proven to be able to mediate the influence of social support and future perspectives on retirement planning.
Analisis Motivasi Karir, Pengembangan Kompetensi, dan Penghargaan Finansial Terhadap Persepsi Minat Sertifikasi profesi Akuntansi (Studi Kasus Mahasiswa Akuntansi UPN “Veteran” Jawa Timur) Ubbadullah, Ubbadullah; Budiwitjatsono, Gideon Setyo
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1151

Abstract

This study aims to examine and prove the effect of career motivation, competency development, andfinancial rewards on the perception of interest in accounting profession certification at UPN "Veteran" East Java. This study uses a quantitative approach. The population as well as the sample in this study were all accounting students at UPN "Veteran" East Java class of 2019-2022, namely 1190 and the number of samples used was 92 respondents. The type of data used in this study is primary data derived from respondents' answers obtained from filling out questionnaires that have been distributed to all accounting students at UPN "Veteran" East Java. The data analysis techniqueused in this study uses Partial Least Square (PLS). The results of the study show that Competency Development has no effect on Interest in Accounting Professional Certification. While Career Motivation and Financial Rewards have an effect on Interest in Accounting Professional Certification.
Pengaruh Pengungkapan Corporate Social Resposibility terhadap Manajemen Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2021 Sihotang, Melyana; Setyo , Gideon
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.201

Abstract

The purpose of this study was to examine the effect of Corporate Social Resposibility disclosure on earnings management with the proxies Cash Flow of Operation (CFO), Production Cost (PROD), and Discretionary Expense (DISR) in manufacturing companies listed on the IDX in the 2017–2021 period. The type of research used in this study is quantitative. The number of samples in this study was 10 companies, so the total sample was 50, which were selected using the purposive sampling method. The results showed that the disclosure of Corporate Social Resposibility had no effect on earnings management with the proxies Cash Flow of Operation (CFO) and Discretionary Expense (DISR), while the disclosure of Corporate Social Resposibility had an positive effect on production cost (PROD).
PENDAMPINGAN DIGITALISASI MARKETING PADA UMKM KUE BASAH DAN KUE KERING “DAPOER MAKWY” DI KELURAHAN PLOSOKEREP Puspitasari, Sekar Aulia; Rosmawati, Lisma; Alweni, Alweni; Abdillah, M. Arya; Putri, Ratna Kusumawati; Witjaksono, Gideon Setyo Budi
Jurnal Pengabdian Masyarakat Berkarya Vol. 2 No. 04 (2023): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v2i04.670

Abstract

Saat ini begitu banyak peluang yang muncul dari adanya aktivitas pemasaran digital. Suatu usaha bisa menjangkau banyak konsumen tanpa harus membuka gerai atau toko di daerah yang ingin di jangkau sebagai pasar karena adanya akses internet dan perangkat digital yang mendukung pelaku usaha bisa memasarkan produknya lebih luas. Pemerintah Blitar memberi banyak kemudahan untuk pelaku usaha UMKM dengan memberikan pelatihan maupun event UMKM gunanya untuk mendorong usaha UMKM bisa semakin memperluas dan memajukan usahanya, demi tercapai tujuan diperlukan pengelolaan pemasaran yang profesional, efektif dan efisien. Dapoer MakWy merupakan salah satu UMKM di wilayah Kelurahan Plososkerep di kota Blitar. 3 tahun sudah merintis usahanya namun, usaha Dapor MakWy masih belum berkembang secara signifikan, pelanggan yang belum tetap sehingga membuat pendapatan belum menentu. Maka dari itu, kelompok 34 melakukan pendampingan dengan metode memanfaatkan media digital sebagai salah satu cara pemasaran UMKM Dapoer MakWy yaitu dengan digital marketing. Hasilnya kelompok 34 melakukan kegiatan pembuatan akun instagram, mengelola akun shopee, dan pembuatan website. Kegiatan pendampingan UMKM dalam memanfaatkan dan mengembangkan media sosial yang digunakan oleh UMKM dengan tujuan untuk memperluas pemasaran produk melalui digital marketing.
PENDAMPINGAN PENGUATAN STRATEGI BRANDING UMKM KUE BASA DAN KUE KERING “FAHMI JAYA KUE” Dana, Pandu Dewa; Pinkan Y, Marcianda; Nuraini, Fitria; Bahrossafa A, Geanabella; Zulianti, Rohma Kusuma; Witjaksono, Gideon Setyo Budi
Jurnal Pengabdian Masyarakat Berkarya Vol. 2 No. 04 (2023): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v2i04.672

Abstract

Perkembangan media sosial yang semakin pesat membuat banyak perubahan pada pola kehidupan masyarakat di Indonesia. Salah satu yang terkena dampak besar adalah UMKM daerah. Di wilayah Kelurahan Plosokerep sendiri memiliki banyak pelaku usaha UMKM yang kreatif dan inovatif namun kurang dalam memaksimalkan potensi dari media sosial dan E-Commerce shopee untuk pencitraan terhadap merek dagang usaha UMKM yang dimiliki sehingga membuat konsumen mudah berpindah ke produk lain. Kelompok 34 melihat fenomena tersebut sebagai masalah yang harus diatasi dengan adanya pendampingan. Perlu adanya peningkatan dalam branding produk UMKM supaya Produk dapat dikenal secara luas dan penjualan meningkat. Kegiatan Pengabdian kepada Masyarakat melalui agenda pendampingan penguatan strategi branding kepada Fahmi Jaya Kue sebagai UMKM terpilih yang akan dilaksanakan dengan bentuk pendampingan secara langsung ke tempat penjualan produk UMKM. Hambatan yang dialami oleh Fahmi Jaya Kue adalah pemanfaatan branding yang belum maksimal karena kurangnya pengetahuan mengenai branding produk sehingga produk UMKM dan nama brand belum banyak diketahui masyarakat sekitar kota Blitar khususnya warga kelurahan Plosokerep. Kegiatan pendampingan dari kelompok 34 dengan persetujuan dari pihak UMKM Fahmi Jaya Kue untuk melakukan penguatan branding kembali terhadap UMKM tersebut melalui beberapa metode dari mulai menganalisis masalah yang dihadapi UMKM Fahmi Jaya Kue hingga melakukan posting diakun Shopee, Website, dan Instagram. Hasil pendampingan yang telah berhasil dilakukan yaitu pembuatan banner, foto produk, pembuatan website, katalog, dan pembuatan media sosial instagram serta E-Commerce shopee.
Optimization of Non-Tax State Revenue in the Water Lease Section in the Marine Sector of Institution X Office Jaya Frediyanto; Hero Priono; Gideon Setyo Budiwitjaksono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8242

Abstract

Indonesia, as an archipelagic country, relies heavily on maritime transportation and shipping services. One crucial element in supporting the efficiency of the shipping sector is the optimization of non-tax state revenue (PNBP), particularly from water leases. This study aims to analyze water lease agreements and PNBP optimization strategies at Institution X Office. The study employed a qualitative approach, conducting in-depth interviews with five informants representing both regulators and service users. The results indicate that a significant decline in PNBP in 2025 will occur due to instability in rental rates and reduced interest in leasing from large business actors such as PT A and PT B. Additionally, several internal constraints were identified, including limited human resources, outdated information systems, and inflexible tariff policies. This study adopted Pricing and Revenue Optimization Theory to formulate ten optimization strategies, including strengthening price evaluation mechanisms, utilizing lost quote data, and the need for a zoning-based and market-sensitive tariff approach. It was concluded that the success of PNBP optimization depends not only on tariff policies but also on regulatory consistency, fiscal transparency, and sustainable use of marine space. This research provides a practical contribution to Institution X and the Ministry of Transportation in designing a PNBP management system that is efficient, fair, and adaptive to market dynamics.
Penyusunan dan Analisis KKP atas Akun Kas Dalam Pemeriksaan Akuntansi: Studi Berbasi Praktik diKantor Akuntan Rhida Arsy Farah Diba; Setyo Budiwitjaksono, Gideon
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2324

Abstract

This study examines the preparation and analysis of Cash Account Audit Working Papers (KKP) based on an internship experience at a Public Accounting Firm (KAP). Cash was selected because it is highly liquid and carries a relatively high risk of material misstatement and fraud, particularly when internal controls are not effectively implemented. Using a descriptive qualitative approach, the study describes the cash audit procedures performed by auditors, including document collection (bank statements, cash receipts/disbursements evidence, and bank confirmations), physical cash testing (petty cash), bank reconciliation preparation, and vouching of transaction evidence. These procedures were documented in the working papers in line with audit documentation and audit evidence principles (SA 230 and SA 500), forming an audit trail that supports senior auditor review. The practical evaluation identified three key findings: (1) weaknesses in transaction documentation, especially the reliance on electronic evidence such as screenshots without sufficient supporting documents; (2) petty cash discrepancies and/or balance differences caused by delayed recording that require tracing and adjustments; and (3) weak authorization over cash disbursements, increasing the risk of unauthorized transactions. In addition, the cash audit must be understood across cycles due to its linkage with revenue, receivables/payables, and operating cash flows, supporting analysis within an integrated accounting system. These findings imply the need to strengthen internal controls—particularly authorization, timely recording, and standards for validating digital evidence—to improve the reliability of cash account audits in the context of audit digitalization..
Penggunaan Teknologi Tepat Guna Sistem Hidroponik Dengan Memanfaatkan Lahan Kosong Di Kelurahan Rembang Gideon Setyo Budi Witjaksono; Dhewintha Kusuma Fachrani; Intan Febriana Samodro; Salsabilla Prabawati Hariyono; Zanetta Najlaa Putri Arfi; Ronnald Christanto Admanegara
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v2i2.123

Abstract

One of the problems that existed at the Rembang Village Office was due to the vacant land which was one of the obstacles, the UPNVJ Thematic Community Service students decided to use hydroponics as a planting medium to be developed because it did not require large areas of land, as well as the tools and materials needed to make hydroponics. easy to get and how to make it easy. Mustard greens are one of the easiest plants to grow using hydroponic growing media, so we decided to plant mustard greens because of its ease of cultivation. Compared to existing planting media, hydroponic growing media has better possibilities. So that the planting medium only needs to be fertilized, watered, and occasionally cleaned. In order for the Rembang Village Office to become an example of hydroponic planting for Rembang Village residents, UPNVJ Thematic KKN students established and planted using hydroponic planting materials to optimize this.
Integrasi Literasi Keuangan dan Digitalisasi Usaha: Strategi Pemberdayaan UMKM di Kelurahan Nginden Jangkungan Rizky Prasetya, Adinda; Dwi Cahyani, Amelia; Rizki Ramadhani, Mohamad; Hafizh Al-Farizi, Muhammad; Salsabila Putri, Syaqna; Setyo Budiwitjaksono, Gideon
ABIDUMASY Vol 7 No 1 (2026): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

The Smart Finance and MSME Digitalization Program in Nginden Jangkungan Village is a community service activity created based on an analysis of the needs of MSMEs and women in the KSH group. This program combines financial management education with digital technology training as a way to face the challenges of the ever-evolving economy. In the financial section, participants are taught how to record daily cash flow, conduct monthly financial evaluations, separate business and personal funds, and set a fixed salary for business owners. Meanwhile, in the digital section, participants are trained to create an online store on Shopee and register their business location on Google Maps, using a hands-on method (learning by doing). Survey results showed that most participants felt very helped, both financially and technologically. This program has proven to be beneficial, tailored to community needs, and can be implemented in other areas. The approach used follows the principles of the Technology Acceptance Model (TAM) and the TOE Framework, which emphasize the importance of ease of use and environmental readiness in supporting MSMEs entering the digital world.
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