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All Journal Jurnal Pendidikan Akuntansi (JPAK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Office Administration : Education and Practice Journal of Education And Research Jurnal Medika: Medika
Adinata, Restu Eri
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Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Enhancing Village Empowerment: Strategic Analysis of Using the Siskeudes Application in Bungah Village Salam, Ubidas; Dzikrullah, Muhammad Tival; Febriyanti, Dika Putri; Adinata, Restu Eri
Journal of Office Administration : Education and Practice Vol. 3 No. 1 (2023): May
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/joaep.v3n1.p36-51

Abstract

This study aimed to determine the application of the Siskeudes application in Bungah Village. The descriptive case study methodology is used in qualitative investigations. Data was collected through private practice, record keeping, and written interviews. Both primary and secondary data were collected. Including written interviews with selected informants and primary research data collected using the SISKEUDES application. Regarding secondary data, researchers found documents in Bungah Village containing information about the population, leadership structure, and past financial reports. Village financial management must be genuine, orderly, effective, and efficient before cash can be allocated. The Village Financial System application helps the community in its obligation to prepare financial reports (Siskeudes). Village officials had difficulty using the siskeudes application when it was implemented in Bungah Village. This study tries to identify the application of the SISKEUDES application in financial management considering the real limitations that occur in the field. Assistance and observation are used to carry out the implementation method which is then described qualitatively. As a result, the Siskeudes program facilitates villages for processing system-based financial reports, but their dissemination is limited by the competence of human resources and substandard village infrastructure. With proper use, this application can be an effective tool in supporting efforts to achieve sustainable development goals at the village level.
Analisis Daya Saing Ekspor Komoditi Unggulan Perkebunan Indonesia di Pasar Internasional Hidayati, Berlina; Devi, Hervina Renovaka Pradev; Hermanto, Febrika Yogie; Adinata, Restu Eri
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 2 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i2.26388

Abstract

This research aims to determine the competitiveness value of Indonesia's exports in plantation commodities during 2018 - 2022. This research is motivated by the increasing growth in the production volume of Indonesian plantation commodities, so it is necessary to examine whether this growth is also accompanied by the value of competitiveness in the international market. This research uses import-export data obtained from the United Nation Commodity Trade and the Revealed Comparative Advantage (RCA) analysis method. The research results show that Indonesian exports of palm oil, rubber, copra and coffee consistently have high competitiveness in the international market. However, clove and pepper commodities will experience a decline or low competitiveness in 2022 with values ​​of 0.2 and 0.9. The competitiveness of Indonesia's exports in plantation commodities remained strong during the pandemic and was able to become a pillar of the economy. This indicates that the government needs to pay attention to the plantation sector in a sustainable manner
Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Adinata, Restu Eri; Wuryani, Eni; Triani, Ni Nyoman Alit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables
Pemberdayaan BUMDes Sejahtera Ponokawan melalui Budidaya Hidroponik Berbasis IoT untuk Ketahanan Pangan Desa Amirusholihin, Amirusholihin; Fitro, Achmad; Mazwan, M. Zul; Adinata, Restu Eri
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/9824bn95

Abstract

Pertanian hidroponik telah muncul sebagai solusi inovatif untuk meningkatkan ketahanan pangan di masyarakat pedesaan. Artikel ini menjelaskan program pemberdayaan masyarakat dengan Badan Usaha Milik Desa (BUMDes) Sejahtera Ponokawan yang bertujuan untuk meningkatkan ketahanan pangan lokal melalui pertanian hidroponik berbasis IoT. Program ini mengatasi masalah-masalah utama yang dihadapi masyarakat, termasuk lahan pertanian yang terbatas, kurangnya pengetahuan teknis dalam hidroponik, dan manajemen organisasi yang belum optimal. Metode yang digunakan melibatkan langkah-langkah partisipatif: penyuluhan dan sosialisasi awal, pemasangan sistem hidroponik yang efisien dengan dukungan IoT, pelatihan praktik teknik budidaya hidroponik, pelatihan manajemen sumber daya manusia untuk organisasi pertanian, serta pendampingan dan evaluasi berkelanjutan. Hasil menunjukkan keberhasilan pemasangan sistem hidroponik cerdas yang dikendalikan melalui NodeMCU ESP8266, disertai dengan peningkatan pengetahuan dan keterampilan di antara anggota BUMDes dalam pertanian hidroponik. Peserta masyarakat menunjukkan peningkatan kemampuan dalam mengelola larutan nutrisi dan kontrol IoT, yang mengarah pada pertumbuhan tanaman yang lebih sehat. Diskusi tersebut menyoroti bahwa hidroponik dapat menghemat hingga 70–90% air dibandingkan dengan pertanian konvensional dan dapat mempercepat siklus tanaman tanpa mengurangi hasil panen. Hasil program pemberdayaan meliputi peningkatan kemampuan teknis tim BUMDes, peningkatan produksi sayuran yang diharapkan, dan penguatan manajemen kelembagaan. Kesimpulannya, inisiatif pengabdian masyarakat ini secara efektif memberdayakan masyarakat pedesaan untuk memanfaatkan teknologi hidroponik untuk produksi pangan berkelanjutan, sejalan dengan tujuan nasional ketahanan pangan pedesaan dan Tujuan Pembangunan Berkelanjutan
PERILAKU WIRAUSAHA DITINJAU DARI PENGGUNAAN MEDIA SOSIAL DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERASI Aprilia, Novita; Pratama, Devangga Putra Adhitya; Adinata, Restu Eri
Journal of Education and Research Vol. 4 No. 2 (2025): DESEMBER 2025
Publisher : IKIP Widya Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/jedarr.v4i2.294

Abstract

Penelitian ini bertujuan menganalisis pengaruh penggunaan media sosial terhadap perilaku berwirausaha mahasiswa dengan self-efficacy sebagai variabel moderasi, dalam konteks transformasi digital yang mengubah pola bisnis generasi muda. Penggunaan media sosial dioperasionalkan melalui indikator intensitas penggunaan dan manfaat yang dirasakan, sedangkan perilaku berwirausaha diukur melalui indikator tindakan menjalankan usaha, pengambilan keputusan wirausaha, dan perencanaan pengembangan usaha. Self-efficacy diukur berdasarkan tingkat keyakinan individu terhadap kemampuan dirinya dalam menjalankan aktivitas kewirausahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling terhadap 44 mahasiswa Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya yang telah menjalankan usaha minimal satu tahun. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS, yang dipilih karena sesuai untuk ukuran sampel kecil, tidak menuntut asumsi normalitas multivariat, serta berorientasi pada pengujian model prediktif. Hasil analisis menunjukkan bahwa penggunaan media sosial berpengaruh positif dan signifikan terhadap perilaku berwirausaha (β = 0,838; t = 4,059; p < 0,05), sementara self-efficacy tidak terbukti memoderasi hubungan tersebut (β = 0,054; t = 0,709; p > 0,05). Temuan ini menegaskan bahwa optimalisasi media sosial menjadi faktor strategis dalam membentuk perilaku wirausaha mahasiswa di era digital, meskipun tingkat kepercayaan diri individu belum tentu memperkuat pengaruh tersebut
Co-Authors Amirusholihin, Amirusholihin Berlina Hidayati Devangga Putra Adhitya Pratama Devi, Hervina Renovaka Pradev Dzikrullah, Muhammad Tival Eni Wuryani Febrika Yogie Hermanto Febriyanti, Dika Putri Fitro, Achmad M. Zul Mazwan Ni Nyoman Alit Triani Novita Aprilia, Novita Salam, Ubidas