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All Journal Journal of Consumer Science JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Putri Linggasari Sofi
Universitas Muhammadiyah Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Karakteristik Pemerintah Daerah dan Financial Distress: Pendekatan Moderasi Opini Audit sebagai Deteksi Dini Fiskal Kusumawati, Annisa Fitriana; Nursiam, Nursiam; Sofi, Putri Linggasari; Rahardi, Rafi Amani Muflih; Satriatama, Kenji; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7480

Abstract

The urgency of this research stems from the Covid-19 pandemic which has caused health and economic challenges in many countries. This crisis has caused local governments to be in distress, where the initial signs of financial distress in local governments are very important for several reasons. Audit opinions issued by external auditors such as the BPK can provide a clear picture of the financial condition and transparency of budget management at the local government level. Therefore, the objectives of this study are (1) To analyze the relationship between local government characteristics and financial distress (2) To find empirical evidence regarding the impact of whether audit opinions can be an early signal of financial distress. The research method used is quantitative using multiple linear regression to test the effect of local government characteristics on financial distress, in addition to using moderation interaction analysis to determine the role of audit opinion as a moderator variable. The data used are financial reports of companies in the infrastructure, utilities, and transportation sectors in 2020-2023 with data processing using SPSS version 26. The results of the study indicate that financial dependence and service solvency do not have a significant effect on financial distress, while regional independence, poverty, and local revenue have a significant effect. High regional independence and PAD tend to reduce the risk of financial distress, while high poverty rates increase the risk. Audit opinions were found to moderate the relationship between regional independence and financial distress, but did not moderate the relationship between service solvency or other variables with financial distress. These findings emphasize the importance of increasing fiscal independence and PAD management as well as poverty alleviation as a strategy to maintain regional financial stability.
Driving Sales by Shopee Live: Investigating the Determinants of Impulsive Purchase Behavior Putri Linggasari Sofi; Jati Waskito
Journal of Consumer Sciences Vol. 11 No. 1 (2026): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Social and Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.11.1.75-96

Abstract

Background: Digital technology has transformed customer buying behavior, particularly through live-streaming commerce. Interactive features enable real-time engagement between sellers and consumers, making purchasing more dynamic and time-sensitive. Purpose: This study investigates drivers of impulsive buying on Shopee Live using the Stimulus–Organism–Response (S–O–R) framework. It examines how five external stimuli, namely the social presence of streamers, viewers, and products, promotional incentives, and product scarcity, influence consumers’ internal states (perceived risk and perceived value), which in turn affect their urge to buy impulsively. Method: A quantitative approach with purposive sampling targeted individuals who had made purchases via Shopee Live. Data from 178 respondents were collected through surveys and analyzed using PLS-SEM. Findings: The social presence of streamers, viewers, and products substantially reduces perceived risk. However, only product social presence and promotional information significantly enhance perceived value. Both perceived risk and value substantially influence the urge to buy impulsively, with perceived risk exerting a negative effect and perceived value a positive one. Conclusions: Perceived risk and perceived value mediate the relationship among external stimuli and impulsive buying. The distinct effects of social presence and promotional strategies highlight the importance of targeted marketing in live-streaming commerce. Research implication: The findings emphasize optimizing interactive, product-focused content while ensuring transparent promotional communication. Managing consumers’ perceptions of risk and value can strengthen engagement and drive sales performance on live-streaming platforms.
Dari Pencatatan Manual ke Digital: Pendampingan Pengelolaan Keuangan Berbasis Excel Pada TK BA Aisyiyah : Penelitian Annisa Fitriana Kusumawati; Putri Linggasari Sofi; Susilaningdyah Mustikawati; Rafi Amani Muflih Rahardi; Imam Riefly Aditomo; Pinnacle Ferdyamin; Ahmad Syihan Setiawan; Kenji Satriatama; Sri Winarni; Ghiffari Naufal Fauzan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5733

Abstract

Kegiatan pengabdian ini bertujuan untuk mendampingi guru di TK BA Aisyiyah Baki dalam melakukan transisi pencatatan keuangan dari sistem manual ke sistem digital sederhana berbasis excel. Permasalahan utama yang dihadapi oleh mitra yakni pencatatan keuangan yang masih dilakukan secara manual dan satu orang bendahara yang mengerjakan keuangan yang akan memasuki masa pensiun. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif dan pendampingan secara langsung yang diawali dengan asesmen kebutuhan mitra, penyusunan format pencatatan keuangan dan laporan keuangan bulanan berbasis excel, pelatihan, serta pendampingan. Hasil kegiatan menunjukkan bahwa pasca pendampingan, TK BA Aisyiyah mulai menerapkan sistem pencatatan keuangan paralel yakni pencatatan manual tetap dilakukan oleh bendahara dan pencatatan digital berbasis excel dibantu oleh dua orang guru yang lebih muda. Selain itu, format laporan keuangan bulanan berbasis excel dinilai memudahkan pengelola sekolah dalam mengetahui pemasukan dan pengeluaran setiap bulan sehingga proses evaluasi terkait keuangan dapat dilakukan secara lebih sistematis. Kegiatan ini mendorong terjadinya alih pengetahuan secara bertahap, meningkatkan keteraturan pencatatan keuangan, serta mengurangi risiko keberlanjutan pengelolaan keuangan sekolah. Pendekatan pendampingan ini dinilai efektif karena menyesuaikan dengan kesiapan sumber daya manusia mitra dan kondisi riil yang terjadi di sekolah. Kegiatan ini diharapkan menjadi langkah awal dalam penguatan tata kelola dan sistem pelaporan sekolah.
Pengembangan Sampah HDPE melalui Eco Craft di Bank Sampah Kalitan BisaKertonatan, Kartasura Soepatini, Soepatini; Pratiwi, Dessy Ade; Sofi, Putri Linggasari; Sasmita, Galih Pangestu; Nurmadina, Nuke Allya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 3 (2026): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i3.4849

Abstract

Sampah plastik jenis High Density Polyethylene (HDPE) merupakan salah satu limbah yang paling banyak dihasilkan dari aktivitas rumah tangga dan memiliki karakteristik sulit terurai secara alami. Kondisi ini menuntut adanya upaya pengelolaan sampah yang tidak hanya berorientasi pada pengurangan limbah, tetapi juga mampu memberikan nilai tambah bagi masyarakat. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk mengembangkan produk eco-craft berbasis sampah HDPE di Bank Sampah Kalitan Bisa Kertonatan, Kartasura. Metode pelaksanaan kegiatan dilakukan secara bertahap dan sistematis, meliputi sosialisasi pemilahan sampah, pelatihan penggunaan alat produksi, proses produksi eco-craft, serta pendampingan dan evaluasi.Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan mitra dalam memilah sampah HDPE serta mengoperasikan peralatan produksi, seperti mesin plastic shredder, injection moulding, dan power sander. Melalui proses produksi, mitra berhasil menghasilkan beberapa varian produk eco-craft, antara lain tatakan gelas, sisir, dan medali, dengan kualitas yang cukup baik dan konsisten. Pendampingan yang dilakukan secara berkelanjutan mendorong mitra untuk menjalankan proses produksi secara lebih mandiri dan terstruktur. Kegiatan ini membuktikan bahwa pengolahan sampah HDPE melalui pendekatan eco-craft dapat meningkatkan nilai tambah limbah plastik, mendukung pengurangan sampah, serta berkontribusi pada pemberdayaan ekonomi masyarakat berbasis bank sampah. HDPE Waste Development through Eco Craft at the Kalitan Bisa Kertonatan Waste Bank, Kartasura Abstract High Density Polyethylene (HDPE) plastic waste is one of the most common types of household waste and is characterized by its resistance to natural degradation. This condition requires waste management efforts that not only focus on waste reduction but also create added value for the community. This Community Service Program (PKM) aims to develop HDPE-based eco-craft products at the Kalitan Bisa Waste Bank, Kertonatan, Kartasura. The implementation method was carried out in a structured and systematic manner, including waste sorting socialization, training on production equipment usage, eco-craft production processes, as well as continuous assistance and evaluation. The results of the program indicate an improvement in partners’ understanding and skills in sorting HDPE waste and operating production equipment such as plastic shredders, injection moulding machines, and power sanders. Through the production process, partners successfully produced several variants of eco-craft products, including coasters, combs, and medals, with consistent and satisfactory quality. Continuous mentoring encouraged partners to conduct the production process more independently and in an organized manner. This activity demonstrates that processing HDPE waste through an eco-craft approach can increase the added value of plastic waste, support waste reduction efforts, and contribute to community economic empowerment through waste bank–based initiatives.
Co-Authors Ahmad Syihan Setiawan Dessy Ade Pratiwi Ferdyamin, Pinnacle Ghiffari Naufal Fauzan Imam Riefly Aditomo Jati Waskito Kenji Satriatama Kusumawati, Annisa Fitriana Nurmadina, Nuke Allya Nursiam, Nursiam Pinnacle Ferdyamin Rafi Amani Muflih Rahardi Sasmita, Galih Pangestu Satriatama, Kenji Setiawan, Ahmad Syihan Soepatini Sri Winarni Susilaningdyah Mustikawati