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All Journal Fokus Ekonomi Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa
Widayat, Guruh Mulia
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Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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IMPLEMENTATION OF PSAK 69 ON SHEEP BIOLOGICAL ASSET AGRICULTURAL PRODUCTS (CASE STUDY AT KUNDORI FARM, BUGEN, SEMARANG) Setyowati, Ani; Kartika, Shinta Eka; Widayat, Guruh Mulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.269-277

Abstract

This research aims to explore how accounting is treated for assets related to the biological activities of livestock businesses. The next aim of this research is to explore the management of sheep's biological assets as an agricultural product in relation to its activities as a cultivation tool for producing agricultural products or as a means of generating income that can be resold for its use. PSAK 69 is a regulation approved by the Financial Accounting Standards Board since 2018. PSAK 69 regulates that biological assets or agricultural products are recognized when they meet several of the same criteria as the asset recognition criteria. Assets are measured at initial recognition and at the end of each financial reporting period at fair value less costs to sell. The research was conducted at the Kundori farm which is located in the Bugen area, Semarang. The research method uses descriptive qualitative methods. The results of research conducted during field observations show that the application of PSAK 69 to the transformation activities of sheep biological assets at Kundori Farm has not been carried out inclusively due to limited knowledge of livestock managers in presenting financial reports in accordance with PSAK 69. In addition, animals are cultivated to produce agricultural products. and sell as additional income.
PENTINGNYA MENENTUKAN PASAR SASARAN SEBELUM MENJUAL PRODUK BAGI USAHA KECIL MENENGAH (UKM) DI KELURAHAN BULUSAN KECAMATAN TEMBALANG KOTA SEMARANG Kuswardani, DC.; Widayat, Guruh Mulia; Mara, Lusa
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1683

Abstract

This Community Service Activity aims to improve the understanding and ability of Small and Medium Enterprises (SMEs) in Bulusan Village, Tembalang District, Semarang City, in determining the right target market before selling products. Determining the target market is a very important strategic step for SMEs to ensure that their products can be accepted and compete in the appropriate market. However, many SMEs still face difficulties in understanding relevant market characteristics and effective segmentation strategies. The method used in this activity is through socialization, with the material provided including an introduction to the concept of segmentation, targeting, and positioning (STP), consumer needs analysis, and determining the target market using a simple and applicable approach. The results of the activity show that SMEs who participate in this program have a better understanding of the importance of the target market, are able to identify potential market segments, and begin to implement more targeted marketing strategies. The impact is an increase in the effectiveness of product marketing and the potential for increasing the competitiveness of their businesses in the local market. This activity is expected to provide a real contribution in supporting the development of SMEs in the Bulusan area, Tembalang District, Semarang City
PEMANFAATAN MEDIA SOSIAL UNTUK MENINGKATKAN PENJUALAN PRODUK BAGI USAHA KECIL MENENGAH (UKM) DI KEL. PENDRIKAN LOR KEC. SEMARANG TENGAH KOTA SEMARANG Kuswardani, DC; Widayat, Guruh Mulia; Mara, Lusa; Setyowati, Ani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49207

Abstract

Kegiatan Pengabdian kepada Mmasyarakat bertujuan untuk meningkatkan kapasitas pelaku Usaha Kecil Menengah (UKM) di Kelurahan Pendrikan Lor dalam memanfaatkan media sosial sebagai sarana promosi dan penjualan produk. Kegiatan ini dilatarbelakangi oleh kebutuhan UKM untuk beradaptasi dengan perkembangan teknologi digital guna memperluas pasar dan meningkatkan omzet. Kegiatan dilaksanakan melalui beberapa tahapan, meliputi: Dialog tentang pentingnya beralih dari metode pemasaran konvensional ke metode pemasaran digital marketing Dialog yang terkait dengan pemahaman menggunakan digital marketing Diskusi dan tanya jawab berkaitan pentingnya menggunakan media social secara efektif Hasil dari kegiatan ini mampu menunjukkan peningkatan pemahaman peserta dalam menggunakan media sosial sebagai alat pemasaran, bertambahnya jumlah akun bisnis yang aktif, serta mulai diterapkannya teknik promosi digital sederhana dalam kegiatan usaha sehari-hari. Melalui program ini, UKM di Pendrikan Lor dapat lebih kompetitif dan mampu menghadapi tantangan di era digital dengan lebih percaya diri.
Pengaruh Disiplin Kerja, Kepuasan Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Sebagai Variabel Moderasi CV. Shawn Printing Semarang Widayat, Guruh Mulia; Sudarmin, Sudarmin
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.609

Abstract

This study aims to empirically test the influence of job satisfaction and work motivation on the performance of CV Shawn Printing Semarang employees. The population of this research is all employees of CV Shawn Printing Semarang. In this research, a total sampling technique was used; that is, the entire population was sampled. Then the data collection method is through questionnaires. The method used is quantitative with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The number of respondents was 50 people with a minimum work period of one year.The research results show that work motivation has a significant positive effect on employee performance. Job satisfaction also has a significant positive impact on employee performance. Based on the coefficient of determination value of 0.649, which indicates that 64.9 percent of employee performance variables can be explained by work motivation and job satisfaction variables, while the remaining percentage is explained by other variables outside the scope of this research.
PENINGKATAN PEMAHAMAN TENTANG PENTINGNYA IMUNISASI MELALUI EFEKTIFITAS KOMUNIKASI PADA TIM PENGGERAK PKK DI KELURAHAN BULUSAN KECAMATAN TEMBALANG KOTA SEMARANG Kuswardani, DC.; Widayat, Guruh Mulia; Mara, Lusa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30896

Abstract

Temuan satu kasus positif pada anak perempuan berusia 6 tahun di Kecamatan Manisrenggo, Klaten, mengakibatkan ditetapkannya status Kejadian Luar Biasa (KLB) polio. Penetapan KLB oleh Kementerian Kesehatan, menjadikan setiap Lembaga yang terkait dengan kesehatan menyikapinya dengan melakukan outbreak response immunization (ORI), yaitu pemberian imunisasi polio massal kepada seluruh kelompok rentan. Pelaksanaan kegiatan Sub PIN dan terkait dengan misi pertama kelurahan Bulusan dengan salah satu strategi Program Peningkatan Layanan Kesehatan, diejawantahkan dengan melaksanakan kegiatan yang menuju pada peningkatan rating Kelurahan Sehat. Salah satu cara yang efektif melalui kegiatan posyandu di setiap RW pada masing masing kelurahan.Pemberian Imunisasi kepada bayi dan balita sering mengalami penolakan dari keluarga. Penolakan dari para orangtua itu diketahui muncul di sejumlah daerah salah satu diantaranya adalah kecamatan Tembalang Kota Semarang bahkan ketika pemerintah kota Semarang menyelenggarakan Sub Pekan Imunisasi Nasional (Sub-PIN) Polio di hari pertama Senin (15/1/2024), sejumlah orangtua memilih untuk menandatangani surat penolakan vaksinasi.Sasaran Program Pengabdian Masyarakat tim Magister Manajemen adalah Tim Penggerak PKK khususnya kader Posyandu, Kelurahan Bulusan Kecamatan Tembalang yang menjadi garda terdepan terlaksananya kegiatan Posyandu.Permasalahan yang dicarikan solusi dalam pengabdian masyarakat adalah keterbatasan metode penyampaian informasi kepada khalayak sasaran terkait manfaat pentingnya imunisasi bagi bayi dan balita. Kegiatan ini berupa sosialisasi pada tim penggerak PKK, khususnya kader posyandu tentang bagaimana mengajak khalayak sasaran yang harus mengikuti program imunisasi bagi bayi dan balita berupa dialog interaktif dengan media LCD. Kegiatan Pengabdian kepada Masyarakat menjadi solusi terhadap permasalahan yang dihadapi Tim Penggerak PKK di kelurahan Bulusan terkait dengan mengkomunikasikan pentingnya imunisasi pada khalayak sasaran.
Co-Authors Kartika, Shinta Eka Kuswardani, Dc Kuswardani, DC. Mara, Lusa Setyowati, Ani Sudarmin Sudarmin