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Martiana
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RESPON KONSUMEN TERHADAP SUBSTITUSI IKAN LELE PADA PRODUK AMPIANG IKAN KHAS PULAU BANGKA Martiana; Augusta Pratama; Liza Febrilia; Ardiansyah Kurniawan
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 05 (2023): OKTOBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Ampiang merupakan makanan khas Bangka yang berbahan baku ikan. Selama ini, ikan yang digunakan berupa ikan laut. Hasil tangkapan ikan laut yang fluktuatif sepanjang tahun menjadikan ketersediaan bahan baku pembuatan ampiang tidak selalu ada. Pengabdian ini mencoba menggunakan Ikan Lele untuk mensubstutusi bahan baku ikan pada pembuatan ampiang dan mendeskripsikan respon konsumen terhadap produk yang dihasilkan. Produksi ampiang dilakukan tiga kali dengan produk sebanyak 9, 8 dan 7 kg. . Produk kerupuk ampiang mendapat respon positif dari pembeli. Seluruh hasil produksi terjual habis dengan penjualan secara direct selling dan melalui toko oleh-oleh. Penjualan ampiang seharga Rp. 20.000,- per kemasan 170 gram memberikan keuntungan 29 – 37% dari harga pokok produksi.
Moderasi Opini Audit pada Pengaruh Ketergantungan dan Kemandirian Daerah terhadap Pengungkapan LKPD Indonesia 2020–2023 Nurcahya, Yulida; martiana; Ghiyats
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2990

Abstract

Transparency and accountability of regional finances are crucial elements of good governance. However, the level of mandatory disclosure in the Regional Government Financial Report (LKPD) has not yet reached 100%. One factor that can influence the level of disclosure is the level of regional dependence and independence in financial management. This study aims to examine the effect of regional dependence and independence on the level of mandatory disclosure in the LKPD, with audit opinion as a moderating variable. Audit opinion plays a crucial role in assessing the quality of financial reports and can strengthen or weaken the relationship between regional dependence and independence and LKPD disclosure. The research method used in this study was purposive sampling with a total sample of 136. The results show that regional independence has a significant positive effect, while the level of dependence does not directly affect disclosure. Audit opinion has been shown to moderate both relationships. This study is expected to provide academic contributions in the field of public sector accounting auditing and provide consideration for regional governments in improving regional financial transparency and accountability.
Co-Authors Ardiansyah Kurniawan Augusta Pratama Ghiyats Liza Febrilia Nurcahya, Yulida