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All Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Bisnis, Akuntansi dan Keuangan The Es Accounting and Finance Jurnal Ilmiah Manajemen dan Kewirausahaan Atestasi : Jurnal Ilmiah Akuntansi
Lesfandra, Lesfandra
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Peningkatan Kompetensi Digital Guru SMA melalui Pelatihan Pemanfaatan AI dan ChatGPT dalam Pembelajaran Interaktif Terttiaavini, Terttiaavini; Heryati, Agustina; Cahyani, Septa; Putri, Indah Pratiwi; Saputra, Tedy Setiawan; Lesfandra, Lesfandra
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i3.13692

Abstract

Transformasi digital dalam dunia pendidikan menuntut guru untuk memiliki kompetensi teknologi yang adaptif, khususnya dalam memanfaatkan kecerdasan buatan (AI) untuk pembelajaran. Namun, masih banyak guru SMA yang belum cara memanfaatkan AI, khususnya ChatGPT, sebagai media pendukung pembelajaran interaktif. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi digital guru melalui pelatihan pemanfaatan AI dan ChatGPT dalam proses belajar mengajar. Metode kegiatan meliputi ceramah interaktif, demonstrasi, dan praktik langsung oleh peserta. Sebanyak 30 guru dari SMA Negeri 2 Banyuasin 1 mengikuti pelatihan ini. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta yang signifikan, dengan rata-rata nilai pretest sebesar 56,3 dan peningkatan posttest menjadi 87,8. Selain itu, sebanyak 90% peserta mampu memproduksi perangkat ajar berbasis ChatGPT secara mandiri. Kesimpulannya, pelatihan ini efektif dalam meningkatkan kompetensi digital guru dan dapat menjadi model pelatihan selanjutnya untuk mendukung penerapan pembelajaran berbasis teknologi di sekolah
PENGARUH KEPUASAN PELANGGAN DAN PROMOSI PENJUALAN TERHADAP MINAT BELI ULANG DI TOKO FASHION VALDE INDONESIA Lesfandra, Lesfandra; Vadilah, Vadlan; Putranto, Yogie
JURNAL ILMIAH MANAJEMEN DAN KEWIRAUSAHAAN Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan (In Press)
Publisher : Sekolah Tinggi Ilmu Manajemen (STIM) Budi Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71277/x1sq3k55

Abstract

Aktivitas wisata belanja di kawasan Tanah Abang tidak hanya mendukung perekonomian lokal, tetapi juga mendorong pertumbuhan industri fashion yang kompetitif. Toko Fashion Valde Indonesia sebagai salah satu pelaku usaha di Tanah Abang menghadapi permasalahan minat beli ulang yang belum sesuai dengan harapan. Kondisi ini menunjukkan adanya tantangan dalam mempertahankan kepuasan pelanggan dan promosi penjualan pada persaingan usaha. Tujuan penelitian untuk menganalisis pengaruh kepuasan pelanggan dan promosi penjualan terhadap minat beli ulang di Toko Fashion Valde Indonesia. Penelitian ini menggunakan metode kuantitatif dengan jumlah populasi sebanyak 100 pelanggan, terdiri atas 30 sampel uji coba dan 70 sampel untuk analisis statistik inferensial. Teknik pengambilan sampel menggunakan purposive sampling pada pelanggan yang sudah pernah membeli minimal 2 kali produk fashion di Toko Fashion Valde Indonesia, sedangkan teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan kepuasan pelanggan dan promosi penjualan berpengaruh positif dan signifikan terhadap minat beli ulang, baik secara parsial maupun simultan. Orisinalitas penelitian ini pada penerapan model pengaruh kepuasan pelanggan dan promosi penjualan terhadap minat beli ulang pada industri fashion yang berada di kawasan wisata belanja Tanah Abang. Penelitian ini memberikan kontribusi ilmiah pada perilaku konsumen di sektor fashion tradisional yang memiliki karakteristik berbeda dari ritel modern dan penjualan daring. Rekomendasi penelitian menunjukkan pentingnya peningkatan promosi berbasis digital, penguatan kualitas produk agar konsisten dalam warna dan ukuran, serta pengalaman berbelanja pelanggan sehingga dapat memperkuat minat beli ulang. 
The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality Sari, Gema Ika; Suhaili, Ahmad; Lesfandra, Lesfandra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.779

Abstract

The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a study population of 60 internal auditors. The sampling technique used was saturated sampling. The data analysis techniques used were SEM-PLS. The study results show a significant and positive influence of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting, both directly and mediated by audit quality. Based on research lies in the practical impact of improving the quality of financial reporting by strengthening accounting culture through professionalism, optimism, flexibility, and transparency.
Antecedents of Accounting Culture and Consequences on Financial Reporting Quality: the Mediating Role of Quality Audit Sari, Gema Ika; Lesfandra, Lesfandra
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12385

Abstract

The study investigates the impact of accounting culture on financial reporting quality, with audit quality as a mediating factor. Using a quantitative, positivist approach, the research examined 60 internal auditors through a saturated sampling method. Results show that accounting culture positively influences financial reporting quality directly and through audit quality. Key findings highlight the importance of enhancing professionalism, motivation, adaptability, and transparency in accounting culture to improve financial reporting standards. Managerial implications emphasize fostering a strong accounting culture, maintaining transparency, and ensuring high audit quality to enhance stakeholder trust, prevent manipulation, and improve financial management. The study contributes to theories such as Accounting Culture Theory, which underscores the role of values and norms in promoting ethical practices; Positive Accounting Theory, which links audit quality to preventing errors and manipulation; and Stakeholder Theory, which stresses the importance of transparency in strengthening relationships and trust among stakeholders.
The Impact of Financial Market Volatility and Political Instability on Tourism Sector Performance Case Study on Major Tourism Destinations in Indonesia Lesfandra, Lesfandra
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.291

Abstract

This study investigates the impact of financial market volatility and political instability on the performance of the tourism sector in major tourism destinations in Indonesia. Utilizing a quantitative research approach, data were collected from 180 respondents through a structured questionnaire employing a Likert scale. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) version 3. The findings indicate that both financial market volatility and political instability have positive and significant relationships with the performance of the tourism sector. These results suggest that despite the challenges posed by financial and political fluctuations, the tourism sector in Indonesia remains resilient and continues to thrive. The study highlights the importance of strategic planning, effective marketing, and continued investment in tourism infrastructure to sustain growth amidst financial and political uncertainties. These insights are valuable for policymakers and stakeholders in the tourism industry to enhance the robustness and sustainability of the sector.
Co-Authors Ahmad Suhaili Cahyani, Septa Heryati, Agustina Putranto, Yogie Putri, Indah Pratiwi Saputra, Tedy Setiawan Sari, Gema Ika Terttiaavini, Terttiaavini Vadilah, Vadlan