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All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan
Lathifah, Ayu
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pendampingan dan Pelatihan UMKM di Desa Kalijati oleh Kelompok KKN Universitas Singaperbangsa Karawang Sembiring, Dian Agnesa; Azis, Muhamad Luthfi; Lathifah, Ayu; Khoirunissa, Okta; Fauzi, ⁠Ade Fathin; Ockta, Nina; Arienza, Bahrul Muhitz; Hidayah, Dahnia Putri; Maulana, Al Ikhsan
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i1.2963

Abstract

Purpose: Micro, Small, and Medium-sized Enterprises (MSMEs), as part of the national economy, also face challenges in improving their business capabilities, such as a lack of capital, management and operating skills, and marketing. Therefore, it is important to empower and assist MSMEs in improving their potential. One MSME mentoring activity can be implemented through the KKN program as a means of student community service. Kalijati Village, one of Unsika's KKN locations in 2024, has many people who conduct entrepreneurial activities. However, MSME owners' understanding of changing trends in the digital era, especially in online marketing strategies, is still minimal, as is their lack of attention to product packaging design. Methodology: This research was a qualitative study with a descriptive approach. This study was conducted in Kalijati Village, Kecamatan Jatisari, and Kabupaten Karawang. Results: This community service activity was carried out from January 15 to 29, 2024, for MSME owners in Kalijati Village. The series of community service activities carried out are: HPP the Cost of Goods Sold (HPP) calculation seminar, entrepreneurship seminar, and MSME assistance in product packaging and online marketing. Limitations: The limited data used in this study made the results suboptimal. Contribution: Assisting Kalijati Village MSMEs in improving their understanding of the calculation of cost of goods old (COGS) as well as assisting MSMEs in product packaging and online marketing.
Pengaruh Auditor switching dan Corporate governance terhadap Audit delay pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024 Lathifah, Ayu; Okabrian, Soni
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 3.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Penelitian ini bertujuan untuk menganalisis pengaruh auditor switching dan corporate governance terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Sampel penelitian ini terdiri dari 20 perusahaan dengan total 100 data observasi. Metode analisis yang digunakan adalah regresi linier berganda dengan uji t, uji F, serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa auditor switching tidak berpengaruh signifikan terhadap audit delay, sedangkan corporate governance berpengaruh signifikan dan negatif. Secara simultan, kedua variabel berpengaruh signifikan terhadap audit delay. Temuan ini menegaskan bahwa kualitas tata kelola perusahaan memainkan peran penting dalam mempercepat proses audit dan penerbitan laporan keuangan.
Co-Authors Arienza, Bahrul Muhitz Azis, Muhamad Luthfi Fauzi, ⁠Ade Fathin Hidayah, Dahnia Putri Khoirunissa, Okta Maulana, Al Ikhsan Ockta, Nina Okabrian, Soni Sembiring, Dian Agnesa