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All Journal YUME : Journal of Management Bhumiputra: Jurnal Penelitian dan Pengabdian Masyarakat Global
Taufiq, Zahra Febriana
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Religion Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pemanfaatan Pompa Air Sederhana Sebagai Alat Irigasi Asuhan Mandiri Tanaman Toga Di Desa Jimbaran Kulon, Sidoarjo M. Andrian Daffa Affandi; Firmansyah, Mashuri; Utami, Veronica Nabilah; Taufiq, Zahra Febriana; Dutahatmaja, Angga
Bhumiputra: Jurnal Penelitian dan Pengabdian Masyarakat Global Vol. 2 No. 2 (2025): Juni
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/bhumiputra.v2i2.284

Abstract

This study aims to implement and evaluate the use of simple water pumps as an alternative irrigation tool to support the independent care program (ASMAN) of family medicinal plants (TOGA) in Jimbaran Kulon Village, Sidoarjo. Activities include identifying water sources, installing water pumps, technical training for the community, and monitoring and evaluating plant productivity. The results show that the use of simple water pumps can increase irrigation efficiency and TOGA harvest yields by up to 40%. Technical training has also succeeded in increasing community understanding and independence in operating and maintaining the tool. In addition to having a positive impact on agriculture, this technology is considered environmentally friendly, energy efficient, and has the potential to be developed as a model for empowering village communities. Therefore, the use of simple water pumps is an appropriate solution that supports the sustainability of TOGA cultivation while improving the welfare of local communities.
Pengaruh Reputasi KAP, Audit Tenure, Financial Distress Terhadap Opini Audit Going Concern Melalui Pengungkapan Kepatuhan SAK Dengan Good Corporate Governance Sebagai Pemoderasi Taufiq, Zahra Febriana; Ratnawati, Tri
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11295

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi opini audit going concern pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia  periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan causal explanatory. Sampel diperoleh melalui teknik sampling jenuh dan menghasilkan 10 perusahaan sebagai objek penelitian. Data penelitian berasal dari laporan keuangan tahunan yang telah diaudit. Analisis data dilakukan menggunakan metode Partial Least Square versi 3, meliputi pengujian outer model, inner model, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa reputasi KAP, audit tenure, dan financial distress tidak berpengaruh langsung terhadap opini audit going concern. Namun, kepatuhan SAK berpengaruh positif terhadap opini audit going concern. Selain itu, financial distress terbukti berpengaruh terhadap opini audit going concern melalui kepatuhan SAK, sedangkan reputasi KAP dan audit tenure tidak menunjukkan pengaruh melalui kepatuhan SAK. GCG terbukti memperkuat pengaruh kepatuhan SAK terhadap opini audit going concern.Kata Kunci: Audit, Reputasi KAP, Audit Tenure, Financial Distress, Kepatuhan SAK, Good Corporate Governance, Opini Audit Going Concern
Co-Authors Dutahatmaja, Angga Firmansyah, Mashuri M. Andrian Daffa Affandi Tri Ratnawati Utami, Veronica Nabilah