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Malang City MSME Women Entrepreneurs Framed by Sustainability, Digital Economy and Environmental Sustainability Harmadji, Dwi Ekasari; Perdana, Sukma
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21228

Abstract

This research aims to understand the role of Malang City MSME Women Entrepreneurs framed in sustainability with the digital economy and environmental sustainability. This research is descriptive qualitative research with data obtained through in-depth interviews and Forum Group Discussions (FGD). Main informant Mrs. Peni Budi Astuti as founder of the Super Preman Organization (abbreviation for: Independent Women Source of Change) in Malang City. The research results provide meaning about the role of social organizations such as Preman Super, whose members are dominated by female entrepreneurs, in the sustainability of MSMEs in the city of Malang. Women entrepreneurs are also accustomed to utilizing the digital economy for the sustainability of their MSMEs. Environmental sustainability through environmentally friendly production processes is also implemented for the sustainability of MSMEs in Malang City. The results of this research can be used for an efficient and effective mentoring program to empower women MSME entrepreneurs initiated by the Malang City Government.
TRAINING IN ACCOUNTING, MANAGEMENT IN MSMES IN DUSUN BEGAWAN, DESA PANDANSARI LOR, KABUPATEN MALANG Dwi Ekasari Harmadji; FX Hevie Dwi Novianto; A. Margaretha Andreany Patty Corrua
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 2 No. 2 (2022): Jurnal Abdikmas
Publisher : LPPM Universitas Kahuripan Kediri

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Abstract

The Community Service Program through the Thematic Community Service Program aims to empower the community with the application of science and technology, as well as empower and improve the local economy of the community through management accounting for Micro, Small and Medium Enterprises (MSMEs) processing chips (agricultural products) in Begawan Hamlet, Pandansari Lor Village, Jabung District, Malang Regency. This is supported by the results from agriculture in the form of tubers and bananas which are abundant and used as community livelihoods. Chips SMEs become a reference for the application of management accounting for field supervisors and KKN students. SMEs processing cassava and banana chips there still need improvement in terms of management accounting and marketing as well as the processing process. This is of course able to increase the income of the community of MSME actors. Empowerment of management accounting strengthening is carried out through training and mentoring methods to provide solutions to problems faced by MSMEs. This training and mentoring has been carried out by Field Supervisors together with thematic KKN students consisting of accounting, management and civil engineering disciplines. The real implication of this thematic KKN activity is the realization of effective and efficient MSME management accounting, so as to increase the income of the MSME community in Dusun Begawan, Pandansari Lor Village, Malang Regency.
Financial Accounting Information System Mediates the Effect of Good Corporate Governance and Research Development Costs on Stock Price Crash Risk Harmadji, Dwi Ekasari; Doloksaribu, Tio Arriela
Computing and Information System Journal Vol. 1 No. 2 (2025): Integration of Automation and Information Systems in Enhancing Organizational C
Publisher : IndoCompt Publisher

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Abstract

Stock price crash risk is an important phenomenon in the capital market that can cause significant losses for investors. Good corporate governance and research & development costs are predicted to have an effect on stock price crash risk, but the mediating role of financial accounting information systems in this relationship has not been widely studied. This study aims to analyze the effect of good corporate governance and research & development costs on stock price crash risk with financial accounting information systems as mediating variables. This study uses a descriptive quantitative approach with a sample of 120 manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2024. Data were analyzed using SPSS version 23 with multiple regression analysis techniques and the Sobel test to test the mediation effect. The results showed that good corporate governance had a significant negative effect on stock price crash risk (β = -0.324, p <0.05), research & development costs had a significant negative effect on stock price crash risk (β = -0.287, p <0.05), and financial accounting information systems partially mediated the relationship between the two independent variables on stock price crash risk. Implementation of good corporate governance and investment in research & development can reduce the risk of stock price crashes, with financial accounting information systems acting as a mediator in this relationship.
Prediksi Produksi Biofarmaka Menggunakan Model Fuzzy Time Series dengan Pendekatan Percentage Change dan Frequency Based Partition Harmadji, Dwi Ekasari; Solikhin, Solikhin; Yudatama, Uky; Purwanto, Agus
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 10 No 1: Februari 2023
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.2023106267

Abstract

Masa depan biofarmasi semakin cerah. Akibat mahalnya harga obat modern, maka permintaan tanaman obat meningkat di dalam dan luar negeri. Hal ini karena biofarmaka banyak digunakan di industri lain, seperti makanan, minuman, dan kosmetik. Konsumen di seluruh dunia termasuk di Indonesia bergerak menuju produk makanan dan kesehatan yang lebih sehat dengan slogan "kembali ke alam". Dengan demikian permintaan tanaman obat sebagai bahan baku industri lainnya juga meningkat. Untuk mengatasi masalah tersebut diperlukan suatu prediksi untuk menentukan besaran kenaikan atau penurunan jumlah produksi komoditas strategis biofarmaka untuk beberapa tahun ke depan, sehingga Memungkinkan analisis pergerakan tren dari perkembangan data sebelumnya. Saat ini belum dijumpai studi peramalan deret waktu untuk memprediksi produksi biofarmaka dengan tingkat akurasi baik. Dalam eksperimen ini kami mengusulkan model peramalan fuzzy time series berdasarkan pendekatan percentage change sebagai himpunan semesta dan frequency-based partition yang dapat memberikan tingkat akurasi peramalan yang tinggi. Prediksi difokuskan pada biofarmaka untuk empat jenis rimpang yaitu Jahe, Lengkuas, Kencur, dan Kunyit yang dinilai menjadi prioritas utama pengembangan tanaman obat di Indonesia. Dalam penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pusat Statistika tahun 1997-2020. Tujuan dari survei adalah untuk memprediksi dan menganalisa perkembangan produksi biofarmaka untuk empat jenis rimpang. Hasil prediksi menunjukan akurasi luar biasa dengan nilai Mean Absolute Percentage Error yang sangat kecil yakni Jahe 0,03%, Lengkuas 0,02%, Kencur 0,14%, dan Kunyit 0,03%. Dengan demikian hasil eksperimen ini dapat berkontribusi dan digunakan bagi pihak yang berkompeten untuk membantu dalam menentukan kebijakan strategis di masa depan. AbstractBiopharmaceuticals' future is brightening. Due to the exorbitant cost of modern treatment, the desire for medicinal herbs is growing. due to their widespread use in different industries such as food, beverages, and cosmetics. Consumers worldwide, especially in Indonesia, are gravitating towards healthier food and health goods. So the demand for medicinal plants as raw materials increases. To solve this issue, a forecast is required for the next few years on the increase or decline in production of strategic biopharmaca commodities. Currently, no reliable time series forecasting study exists for biopharmaca production. To achieve high predicting accuracy, we present a fuzzy time series forecasting model based on percentage change as a universal set and frequency-based partition. Ginger, Galangal, Kencur, and turmeric are predicted to be the most important rhizomes for biopharmaca research in Indonesia. Secondary statistics from the Central Statistics Agency for 1997–2020 This study's goal was to anticipate and analyze biopharmaca synthesis in four rhizomes. The prediction results are incredibly accurate, with Mean Absolute Percentage Error values of just 0.03%, 0.02%, 0.14%, and 0.03% for Ginger, Galangal, Kencur, and Turmeric, respectively. Thus, competent parties can use the outcomes of this experiment to help determine future strategic policies.
Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation Doloksaribu, Tio Arriela; Kirom, Novita Rifaul; Yuliana, Rachma; Harmadji, Dwi Ekasari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7796

Abstract

Taxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business. This study aims to determine the psychological and logical realm of tax planning. The research method used is quantitative and through incidental techniques, 100 respondents were obtained. The results of the study indicate that Tax Literacy has an effect on Tax Planning, as well as Taxpayer Morale has an effect on Taxpayer Planning. Furthermore, digital literacy has been shown to moderate the relationship between tax literacy and tax planning, but does not act as a moderator in the influence of tax morale on tax planning. Based on the results of this study, tax planning can be improved by considering the role of individual psychological and logical aspects from a neuroeconomic perspective. The rational and logical aspects of individual tax planners can be the basis for triggering reasonable tax planning and not violating applicable regulations.