Claim Missing Document
Check
Articles

Found 2 Documents
Search

PACKING STRATEGY: MODERNISASI UMKM JAMUR SANTRI Kurnia Widya Oktarini; Meilinda Dwi Anugrah; febrianti, devi; Ulfah Tika Saputri; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18245221

Abstract

The community service program was implemented to address the challenges faced by Pondok Jamur Santri, an MSME that had not yet applied an adequate packaging strategy, resulting in products with limited appeal and market value. This activity aimed to enhance the partner’s understanding and skills in applying an effective packing strategy, particularly through the use of environmentally friendly packaging, the development of a logo, and the preparation of product information in a more structured manner. The methods employed included field observation, needs analysis, participatory training, and assistance in creating packaging prototypes and visual identity designs. The results indicate an improvement in the partner’s ability to understand modern packaging concepts, as shown by the development of two packaging prototypes, several logo designs, and digital promotional materials. These outputs successfully addressed the partner’s needs and have the potential to strengthen the competitiveness of hydroponic products in the local market. Overall, this program demonstrates that implementing an appropriate packaging strategy can enhance business image and support the sustainability of MSMEs engaged in modern agricultural practices. Keywords: hydroponics, packaging strategy, MSME, product branding
Pengaruh Kompetensi, Integritas, dan Skeptisme Profesional Auditor terhadap Fraud Prevention dengan Kualitas Audit Sebagai Variabel Intervening: Studi pada BPKP Provinsi Sumatera Selatan Nurhaliza Kurniasyari; Sopiyan AR; Ulfah Tika Saputri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9545

Abstract

This study aims to analyze the influence of auditor competence, integrity, and professional skepticism on fraud prevention, with audit quality as an intervening variable among auditors at BPKP South Sumatera Province. The research employs a quantitative associative approach using purposive sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that auditor competence, integrity, and professional skepticism have a positive effect on fraud prevention. However, audit quality as a mediating variable between competence, integrity, and professional skepticism and fraud prevention does not have a significant effect.