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Pengaruh Komitmen Profesional, Moral Reasoning dan Budaya Organisasi Terhadap Keputusan Etis Auditor Independen Gede Mandirta Tama; Ida Ayu Gede Danika Esa Pradnyani; Made Konny Koswara
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.915

Abstract

This study aims to empirically prove: (1) the effect of professional commitment on the ethical decisions of independent auditors, (2) the effect of moral reasoning on the ethical decisions of independent auditors and (3) organizational culture on the ethical decisions of independent auditors. The population of this study is independent auditors in the capital market at KAP in East Java and West Java regions registered with the OJK. The sampling method using total sampling technique obtained a sample of 59 people. Data comes from primary data in the form of respondents' answers to questionnaire statements. The data analysis technique used is the partial least square (PLS) model. The results of this study indicate that professional commitment, moral reasoning and organizational culture have a positive effect on ethical decisions at KAP in the East Java and West Java regions registered with the OJK.
Pengaruh Kompetensi Sumber Daya Manusia, Kinerja Manajerial Dan Job Relevant Information Terhadap Penerapan Anggaran Koperasi Nyoman Sri Padmini; Made Konny Koswara; Gede Mandirta Tama
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.921

Abstract

This study aims to prove empirically: (1) the effect of human resource competence, (2) managerial performance and (3) job relevant information on the implementation of the cooperative budget implemented in Buleleng Regency, Bali. Descriptive quantitative method is one type of research applied in this study. The data sources used in this study used primary data in the form of questionnaires given directly to respondents. This research was conducted at cooperatives in Buleleng Regency with a total research sample of 74 cooperatives obtained from the Slovin formula. Tenik sampling based on Proportional cluster sampling and obtained the number of respondents in this study as many as 222 respondents. . The results of this study indicate that human resource competencies, managerial performance and job relevant information have a positive and significant effect on the implementation of the cooperative budget in Buleleng Regency, Bali Province.
Pelatihan Manajemen Keuangan dan Peningkatan Daya Saing Melalui Digital Marketing Bagi Pelaku Usaha Mikro di Desa Brangjan Kec.Ungaran Barat Kab.Semarang Ida Ayu Gede.D.E.P; Made Konny Koswara; Yoki Nawan Gunara; Luluk Fiya Afiyati; Sekar Ayu Maharani
Sevaka : Hasil Kegiatan Layanan Masyarakat Vol. 1 No. 4 (2023): November: Sevaka : Hasil Kegiatan Layanan Masyarakat
Publisher : STIKES Columbia Asia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62027/sevaka.v2i4.335

Abstract

Micro-enterprises play an important role in the regional economy but often face obstacles in financial management and marketing strategies. A lack of understanding in financial management causes inefficiency in capital management, while minimal use of digital technology in marketing limits business competitiveness. This community service program aims to increase the capacity of micro-enterprises in Brangjan Village, West Ungaran District, Semarang Regency through financial management training and digital marketing strategies.The methods used in this program include socialization, training, and direct assistance in simple financial recording, working capital management, and the implementation of digital marketing strategies using social media and e-commerce platforms. The results of this activity show an increase in participants' understanding of financial management and their ability to implement digital marketing to expand market reach. With this training, it is hoped that micro-enterprises in Brangjan Village can develop further, become more competitive, and achieve long-term business sustainability.Additionally, the training on simple financial management provided participants with an understanding of transaction recording and the importance of cash flow in maintaining business operations. In terms of digital marketing, participants were trained to utilize social media and e-commerce platforms such as Instagram, Facebook, and Tokopedia to introduce their products to a wider market. Moving forward, it is hoped that participants will be able to leverage this knowledge to optimize their revenue and expand their customer base. This program also contributes to increasing digital and financial literacy for micro-entrepreneurs in the village. Overall, the training aims to create a more sustainable and efficient business ecosystem, which in turn can enhance the competitiveness of micro-enterprises at the local and regional levels.
Pengenalan Perdagangan Saham Bagi Mahasiswa Di Kecamatan Semarang Barat Adji Seputro; Andreas Tigor Oktaga; Gede Mandirta Tama; Made Konny Koswara; Nyoman Sri Padmini; Ida Ayu Gede Danika Esa Pradnyani
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.652

Abstract

This Community Service Program (PkM) aims to introduce the fundamentals and practices of stock trading to university students in Semarang Barat District. The program was conducted in collaboration with the Indonesia Stock Exchange Representative Office of Central Java 1. The methods included educational sessions, stock trading simulations, and interactive discussions. The results indicate an increased understanding among students regarding capital market mechanisms, investment instruments, and potential risks in stock trading. Furthermore, the program encouraged a mindset shift: students who initially perceived stocks as complex and high-risk instruments came to recognize the capital market as a transparent, legal, and accessible investment avenue. Theoretically, this activity aligns with literature highlighting the critical role of financial literacy and capital market education in shaping young investors’ behavior.