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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian kepada Masyarakat Bina Darma Journal of Scientific Research, Education, and Technology Kajian Akuntansi
Diamonalisa Sofianty
Universitas Islam Bandung
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pemanfaatan Limbah Kulit Singkong sebagai Produk Makanan Fungsional untuk UMKM di Kecamatan Cimenyan Kabupaten Bandung Diamonalisa Sofianty; Nunung Nurhayati; Yanti Sri Rezeki; Eko Nurmianto; Ahmad Ridho; Sandi Nugroho; Nisa Suryani
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol. 6 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6a04c482

Abstract

Limbah kulit singkong merupakan salah satu limbah pertanian yang belum termanfaatkan secara optimal. Namun, kulit singkong memiliki potensi besar sebagai bahan baku pembuatan produk makanan fungsional. Penelitian ini bertujuan untuk mengembangkan produk makanan fungsional dari limbah kulit singkong dan meningkatkan nilai ekonomi bagi UMKM di Kecamatan Cimenyan Kabupaten Bandung. Metode penelitian ini melibatkan beberapa tahapan, yaitu: (1) pengumpulan dan pengolahan limbah kulit singkong, (2) formulasi produk makanan fungsional, (3) analisis kualitas produk, dan (4) pelatihan dan pendampingan kepada UMKM. Hasil penelitian menunjukkan bahwa limbah kulit singkong dapat diolah menjadi produk makanan fungsional yang memiliki kandungan serat dan antioksidan yang tinggi. Produk yang dihasilkan memiliki rasa yang enak dan tekstur yang baik. Selain itu, pelatihan dan pendampingan kepada UMKM dapat meningkatkan pengetahuan dan keterampilan dalam mengolah limbah kulit singkong menjadi produk makanan fungsional. Kesimpulan penelitian ini adalah bahwa pemanfaatan limbah kulit singkong sebagai produk makanan fungsional dapat meningkatkan nilai ekonomi bagi UMKM di Kecamatan Cimenyan Kabupaten Bandung. Selain itu, produk makanan fungsional yang dihasilkan juga dapat memberikan manfaat bagi kesehatan masyarakat.
ANALYSIS OF BEHAVIORAL ASPECTS IN MAKING KNITTED BAG CRAFT AS A BUSINESS OPPORTUNITY TO INCREASE RETIRED INCOME Nurleli; Diamonalisa Sofianty; Ririn Sri Kuntorini; Heliana
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4583

Abstract

The low income of the Pension Fund received has created new problems that have caused anxiety for retirees in their daily needs because they have not utilized all the potential and resources available, both in terms of education, skills, time, and funds for a productive activity that can make a big contribution to the family economy. The purpose of this study is that retirees (1) are able to utilize the potential they have in making bags, wallets and other forms of knitting in carrying out productive businesses (2) are able to calculate the cost of the product and set the selling price of the Knitted Bag Wallet. Of the 10 retirees who were trained through a questionnaire, it was shown that none of them were unfamiliar with knitting yarn and did not know the calculation of the cost price and the selling price. The results of the mentoring and empowerment of the knitting bag training and the calculation of the cost price and the selling price of this product have produced 5 new SMEs, which are expected to be independent and their products can increase family income. So that finally the retirees who are being trained are able to be independent and become proud SMEs. Keywords: Cost of Good Sold, Selling Price, Pension, knitting
Digital Service Quality, Patient Satisfaction, and Patient Loyalty: An Empirical Study of Mobile JKN Implementation at A Regional General Hospital in Indonesia Fadila Aznafury; Sri Suwarsi; Diamonalisa Sofianty
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 5 No. 3 (2026): Vol. 5 No. 3 2026
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v5i3.1224

Abstract

The increasing integration of digital technologies into healthcare has transformed patient interactions with healthcare providers, making digital service quality an increasingly important determinant of patient experience and behavioral outcomes. However, empirical evidence regarding how digital service quality influences patient loyalty within government-supported digital healthcare systems remains limited, particularly in the context of Indonesia's National Health Insurance program. This study aimed to examine the effects of digital service quality on patient satisfaction and patient loyalty and to determine the mediating role of patient satisfaction among BPJS Kesehatan participants using the Mobile JKN application at Permata Bunda General Hospital, Tasikmalaya, Indonesia. A quantitative cross-sectional study was conducted among 331 BPJS Kesehatan participants selected through consecutive sampling. Data were collected using a structured questionnaire and analyzed using path analysis. The results showed that digital service quality had a strong positive effect on patient satisfaction (β = 0.878) and a positive direct effect on patient loyalty (β = 0.393). Patient satisfaction also had a positive effect on patient loyalty (β = 0.518). Furthermore, digital service quality demonstrated a positive indirect effect on patient loyalty through patient satisfaction (0.455), with a total effect of 0.848, indicating partial mediation. The model explained 77.2% of the variance in patient satisfaction and 78.2% of the variance in patient loyalty. These findings demonstrate that digital service quality contributes to patient loyalty through both direct functional value and indirect effects mediated by patient satisfaction. The study extends the understanding of digital healthcare service quality by demonstrating that digital interactions constitute an integral component of the patient experience within a national health insurance system. Strengthening the reliability, efficiency, responsiveness, security, accessibility, and usability of digital healthcare services may therefore enhance patient satisfaction and foster more sustainable patient relationships in digitally integrated healthcare delivery.
EVALUATING TAX INFORMATION SYSTEMS: IMPLICATIONS FOR MSME TAXPAYER COMPLIANCE AND THE ROLE OF TAX SOCIALIZATION Diamonalisa Sofianty; Noraza Mat Udin
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.23628

Abstract

Tax compliance remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs), primarily due to limited knowledge and inadequate access to tax information. This study investigates the effect of tax socialisation on taxpayer compliance, with tax information systems serving as a mediating variable. A quantitative approach was employed, with data collected from 90 MSME owners through purposive sampling. Path analysis using SmartPLS revealed that tax socialisation has a positive and significant effect on tax compliance. Furthermore, tax information systems were found to partially mediate this relationship by enhancing access to and understanding of tax-related content. These findings underscore the importance of combining socialisation initiatives with user-friendly digital systems to boost compliance. Governments are encouraged to strengthen outreach programs and develop accessible information platforms tailored to the specific needs of MSMEs. Such initiatives are expected to improve voluntary compliance and reduce administrative burdens in the long term.
Co-Authors Ahmad Ridho Eko Nurmianto Fadila Aznafury Heliana Nisa Suryani Noraza Mat Udin Nunung Nurhayati Nurleli Nurleli Ririn Sri Kuntorini Sandi Nugroho Yanti Sri Rezeki