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All Journal Karimah Tauhid Jurnal Pengabdian Masyarakat
Nazah, Safinatun
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Pemberdayaan UMKM Melalui Digital Marketing dan Finance pada UMKM Produk Lokal Kopi Hau Tini Kartini; Awa, Awa; Didi, Didi; Abdul Hamid; Wati, Feby Anugrah; Nazah, Safinatun; Fattah, Abdul
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5327

Abstract

Business transformation that shifts to digital requires Micro, Small, and Medium Enterprises (MSMEs) to be able to master technology optimally. Many business actors still experience limitations in understanding digital marketing and digital finance, so training is carried out to increase the capacity of MSME actors, one of which is MSMEs of local Kopi Hau products. This service aims to empower MSMEs through the use of digital marketing and digital finance with materials including the use of marketplaces, social marketing strategies, digital financial management, and the creation of marketing content using the CapCut and Canva applications. The results of the activity showed a significant increase in the knowledge and skills of the participants, ranging from online marketing, packaging design, to the use of digital finance such as Warung Books and QRIS. In addition, participants were also guided in managing business legality, including NIB, PIRT, and Halal Labels. This training has been proven to encourage the development of MSMEs, increase competitiveness, expand marketing reach, and strengthen digital literacy. As a result, Hau Coffee MSMEs can develop more adaptively to the demands of the digital era and contribute to local economic growth.
Analisa Prosedur Penilaian Materialitas dalam Audit Menurut Isa 320 Novianti, Fitria; Salma, Arrofa Alifia; Nazah, Safinatun; Halizahra, Yusti Sopiana; Putri, Maritza Ardiansyah; Firdaus, Haikal Davis; Didi
Karimah Tauhid Vol. 4 No. 12 (2025): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v4i12.21990

Abstract

Materialitas adalah konsep kunci dalam pelaksanaan audit yang mempengaruhi ruang lingkup prosedur audit, penetapan risiko, dan evaluasi kesalahan yang ditemukan. ISA 320 "Materiality in Planning and Performing an Audit" memberikan pedoman bagi auditor untuk menetapkan materialitas keseluruhan (overall materiality), performance materiality, dan materialitas untuk unsur tertentu serta menuntut peninjauan kembali jika informasi baru muncul selama audit. Artikel ini menganalisis prosedur penilaian materialitas menurut ISA 320, menelaah langkah-langkah praktis yang direkomendasikan standar, implikasi penetapan benchmark (mis. pendapatan, laba sebelum pajak, total aset), perlakuan faktor kualitatif, serta mekanisme revisi dan dokumentasi. Metode yang digunakan adalah penelitian kualitatif-doktrinal (analisis isi standard dan pedoman praktik), dikombinasikan tinjauan literatur empiris tentang pengaruh penetapan materialitas terhadap upaya audit. Hasil menunjukkan bahwa penerapan ISA 320 menuntut profesional judgment yang sistematis, penggunaan benchmark kuantitatif dan pertimbangan kualitatif, serta dokumentasi yang jelas atas rasionalitas angka materialitas dan perubahan selama audit. Temuan juga menegaskan hubungan terbalik antara materialitas dan risiko audit serta pentingnya performance materiality untuk menahan agregasi salah saji. Rekomendasi praktis diberikan untuk auditor: (1) gunakan kombinasi benchmark, (2) catat faktor kualitatif secara eksplisit, (3) revisi materialitas jika informasi baru muncul, dan (4) komunikasikan ukuran materialitas ke tim audit guna konsistensi implementasi.
Co-Authors Abdul Fattah ABDUL HAMID Awa, Awa Didi Didi Didi, Didi Firdaus, Haikal Davis Fitria Novianti Halizahra, Yusti Sopiana Putri, Maritza Ardiansyah Salma, Arrofa Alifia Tini Kartini Wati, Feby Anugrah