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All Journal Jurnal Kendali Akuntansi Jurnal Akuntan Publik Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Maharani Dara Dinanti
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health

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Analisis Audit Kasus Manipulasi Laporan Keuangan PT Wanaartha Life Tahun 2023 Adelia Furry Avriandi; Apriana Nur Asyifa; Giyan Triyani Sari; Maharani Dara Dinanti; Sandra Audina Maharani; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1860

Abstract

This study aims to examine the practice of financial statement manipulation that occurred at PT Wanaartha Life in 2023. This case emphasizes the importance of transparency and integrity in corporate financial reporting. The practice of manipulating financial statements is considered unethical and often occurs due to various motivations, including pressure to achieve financial targets and maintain the company's reputation. Violations of the professional code of ethics can have a negative impact on society, because members of the profession who do not comply with established rules and values can result in a loss of trust and respect for the profession. The research method used in this research is a literature study, where this research produces descriptive data findings, in the form of words based on the results of observations. The results showed that the company's financial statements lacked integrity and transparency in financial reporting.
Analisis Akuisisi Perusahaan Tahun 2019: Studi Kasus Pada PT Holcim Indonesia Tbk oleh PT Semen Indonesia (Persero) Tbk Giyan Triani Sari; Isni Khoirunnisa; Maharani Dara Dinanti; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2099

Abstract

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.
Pendampingan UMKM : Pembuatan NIB, Branding, dan Digitalisasi Melalui Google Maps Di Dusun Sabatan Maharani Dara Dinanti; Rois Nafi`udin; Dewi Maryam; Mahadewi Ratuna Hati; Raditya Hendra Mukti; Susanti Malasari
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 2 No. 1 (2025): Februari : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v2i1.1174

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economic growth. However, many MSME players in Sabatan Hamlet, Ringinanom Village, Magelang Regency, do not have business legality, strong branding, and effective digital marketing strategies. This mentoring program aims to assist MSME players in obtaining a Business Identification Number (NIB), improving branding identity, and utilizing Google Maps as a means of business digitization. The methods used include observation, interviews, mentoring, and evaluation of six MSMEs in Sabatan Hamlet. The results of this program show that the assisted MSMEs have successfully obtained business legality in the form of NIB, have a more professional business logo and banner, and are registered on Google Maps, which increases the visibility of their business. The evaluation of this program also showed a positive response from MSME players, who felt the real impact of the assistance in the aspects of legality, branding, and digital marketing. With this program, it is expected that MSMEs in Sabatan Hamlet can develop more rapidly, increase competitiveness, and contribute more to the local economy. Similar programs in the future need to be expanded so that more MSMEs can benefit, with additional training related to digital marketing strategies and business management.
Optimalisasi Pengelolaan Sampah Berbasis Masyarakat : Implementasi Bank Sampah dan Budidaya Maggot di Dusun Sabatan Selly Safitri Maharani; Maharani Dara Dinanti; Amelyda Vira Fajarizqy; Susanti Malasari
Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat Vol. 2 No. 1 (2025): Februari: Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/solusibersama.v2i1.1172

Abstract

The establishment of a waste bank program in Sabatan Hamlet, Ringinanom Village, Magelang Regency, is one of the solutions to address the increasing household waste problem. This program was carried out through the Community Service Program (KKN) of Tidar University from January to February 2025, with the aim of raising public awareness about the importance of environmentally friendly waste management. This research used a descriptive qualitative method, with data collection techniques including open interviews, field surveys, and focus group discussions (FGD). The program implementation was conducted in four main stages: preparation, socialization, execution, and assistance. During the execution phase, the "UD Sregep" waste bank was successfully established, focusing on the management of paper, plastic bottles, and cans. Additionally, the program successfully integrated inorganic waste management with Black Soldier Fly (BSF) maggot cultivation for organic waste, creating a sustainable waste management system that holds economic value for the community. The program received positive support from various stakeholders, including the community, village government, and other parties, demonstrating its success in improving the welfare of the community through waste utilization.
Co-Authors Adelia Furry Avriandi Amelyda Vira Fajarizqy Apriana Nur Asyifa Dewi Maryam Endang Kartini Panggiarti Giyan Triani Sari Giyan Triyani Sari Herlina Manurung Isni Khoirunnisa Mahadewi Ratuna Hati Raditya Hendra Mukti Rois Nafi`udin Sandra Audina Maharani Selly Safitri Maharani Susanti Malasari