Claim Missing Document
Check
Articles

Found 3 Documents
Search

The Effect of Profitability, Leverage, dnd Company Size on Audit Delay Satriadi, Dodi
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.1757

Abstract

The research was conducted on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2017 – 2020 using descriptive and verification research methods using a quantitative approach. The sampling technique used was purposive sampling in order to obtain 35 companies that met the criteria. The purpose of this study was to determine the effect of profitability, leverage, and company size on audit delay. Technical analysis of this research using multiple linear regression analysis. The results in this study indicate that the variable profitability, leverage, and firm size have an effect on audit delay either simultaneously or partially
Sosialiasi Pengelolaan Keuangan dan Sumber Daya Manusia Bagi Pelaku UMKM dalam Mewujudkan Kemandirian Usaha di Desa Jelat Kecamatan Baregbeg Kabupaten Ciamis Tinia, Andini Grace; Kartika, Risna; Satriadi, Dodi; Adhytia, Ershanda
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.12826

Abstract

UMKM adalah usaha produktif yang dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. Perkembangan dan kontribusi sektor UMKM tidak terlepas dari semakin bertumbuhnya wirausaha-wirausaha baru di masyarakat ditambah dahsyatnya arus globalisasi. Saat ini, pelaku UMKM dituntut untuk dapat mengelola keuangan dan Sumber Daya Manusia dengan baik. Namun demikian, kurangnya kesadaran dan literasi mengenai kedua hal tersebut mengakibatkan pengelolaan keuangan dan sumber daya manusia pada UMKM belum berjalan optimal. Begitupun halnya dengan pelaku UMKM yang ada di Desa Jelat Kecamatan Baregbeg Kabupaten Ciamis.  Dengan menggunakan pendekatan ceramah dari 3 (tiga) orang narasumber, kegiatan sosialisasi mengenai pengelolaan keuangan dan sumber daya manusia diadakan di Desa Jelat dengan harapan para pelaku UMKM menjadi wirausaha yang mandiri dan handal. Kerangka dasar dalam pengelolaan keuangan di UMKM yaitu dimulai dari kegiatan: perencanaan, pencatatan, pelaporan, dan pengendalian. Sedangkan, langkah-langkah pengelolaan SDM di UMKM meliputi: membuat struktur organisasi, merekrut karyawan dengan selektif, menempatkan karyawan, menetapkan Standar Operasional Prosedur, menetapkan kebijakan gaji yang sesuai, mengadakan pelatihan, membangun keterlibatan kerja, serta mengadakan evaluasi. Mengelola keuangan dan SDM bagi UMKM merupakan sebuah keterampilan yang harus dimiliki oleh para pelaku UMKM demi mencapai kemandirian usaha.
PENINGKATAN DAYA SAING PRODUK JAMU INSTAN MELALUI INOVASI KEMASAN SACHET DAN BRANDING DI KWT DESA PANYINGKIRAN KAB CIAMIS Prabowo, Faizal Haris Eko; Satriadi, Dodi; Sihabudin, Aan Anwar; Ramadhan, Sarah Nuraeni; Rahmawati, Siti Amalia
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3154

Abstract

The limited competitiveness of instant herbal drink products produced by the Women Farmers Group (KWT) Makmur in Panyingkiran Village, Ciamis, has become a crucial issue to address. The products were still constrained in terms of processing, packaging, and marketing, despite the abundance of local raw materials that could be developed further. This condition required an intervention to improve production capacity and business management so that the herbal drink products could compete in a wider market. This activity aimed to enhance the partners’ skills in production, management, marketing, and basic financial recording. The method consisted of problem identification, solution design, training on the use of three automatic machines, business management assistance, technology implementation, and evaluation. The program was carried out from April to December 2025 in Panyingkiran Hamlet, Panyingkiran Village, Ciamis District, West Java. Partners gained new skills in operating the machines, making production more efficient and hygienic. Production capacity increased from 0.5–1 kg to 3–5 kg per day. Production time decreased from 8–10 hours to 3–5 hours. Sales value rose from an average of IDR 80,000 to IDR 100,000–150,000 per period. Partners also improved their understanding of basic management, simple accounting, marketing, and product branding. The main obstacle was aligning schedules between the implementing team and the partners, while village officials and the community provided strong support. The program successfully improved the competitiveness of KWT Makmur through innovations in production, packaging, and marketing.