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All Journal JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas Mahakam Jurnal Pengabdian Masyarakat Borneo Journal of Financial and Behavioural Accounting Ekalaya : Jurnal Ekonomi Akuntansi Engagement: Jurnal Pengabdian Kepada Masyarakat
Agus Prasetyo
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENDIRIAN TAMAN BACAAN INOVATIF LOA KUMBAR SEBAGAI UPAYA MENINGKATKAN MINAT BACA MASYARAKAT Ernayanti Nur Widhi; Agus Prasetyo; Yeni Santi
Jurnal Pengabdian Masyarakat Borneo Vol 5, No 2 (2021)
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jpmb.v5i2.2434

Abstract

Loa Kumbar merupakan sebuah dusun terisolir yang berada di Kecamatan Sungai Kunjang kota Samarinda dengan jumlah penduduk sekitar 321 jiwa dari 87 KK dimana penduduknya 98% suku bugis yang memiliki mata pencaharian sebagai petani pisang. Selain akses yang cukup sulit, fasilitas pendukung kehidupan di Loa Kumbar pun masih cukup terbatas, begitupun dengan fasilitas dan akses terhadap buku-buku bacaan. Pendirian taman bacaan inovatif Loa Kumbar bertujuan untuk meningkatkan minat baca masyarakat. Metode yang digunakan adalah dengan mendirikan secara langsung sebuah taman baca yang dapat diakses oleh anak-anak, remaja, dan orang tua secara gratis dan mudah. Hal ini dimaksudkan agar mereka tidak memiliki hambatan psikologis ketika ingin membaca atau ingin mengakses pengetahuan yang tersedia dalam bentuk bacaan. Dalam pengabdian ini, tim pengabdi juga akan melakukan evaluasi dan pemberdayaan secara berkala dan terus-menerus. Salah satu bentuk pemberdayaan yang dilakukan adalah dengan mendorong para pembaca di taman baca untuk menuliskan resume, testimoni, insight, atau hal menarik yang didapatkan setelah membaca buku di taman baca tersebut. Bagi anak-anak yang belum bisa menulis, maka petugas administrasi yang ditunjuk di lapangan dapat melakukan perekaman video berupa wawancara singkat, sedangkan untuk pembaca yang sudah bisa menulis, maka akan disediakan kartu testimoni yang harus diisi setelah selesai membaca di taman baca.
Issuance Value, Issuance Rating and Life of Sharia Bond on Sharia Capital Market Reaction Rimi Gusliana Mais; Dea Maharani; Agus Prasetyo
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i1.2241.2021

Abstract

This study aims to examine whether the value of islamic bonds issuance, rating of islamic bonds issuance, and age of islamic bonds issuance to the capital market reaction. The value of islamic bonds issuance is proxied by sukuk equity ratio, rating of islamic bonds issuance, and age of islamic bonds are used as independent variables. The capital market reaction is proxied by abnormal return as the dependent variable on Companies Issuing Bonds on the Indonesia Stock Exchange. This study uses a descriptive quantitative approach, which is measured using a multiple regression analysis method with Eviews 10. The population of this study is Companies Issuing Bonds on the Indonesia Stock Exchange (IDX) from 2017 to 2019. With a total sample size of 16 companies with the amount of islamic bonds as much as 135. The results of this study prove that (1) The value of islamic bonds issuance has an effect on the capital market reaction, (2) The rating of islamic bonds issuance has an effect on the capital market reaction, and (3) The age of islamic bonds has no effect on the capital market reaction on Companies Issuing Bonds on the Indonesia Stock Exchange 2017-2019.
Presenteeism Among Accounting Educators: The Role of Work-Family Conflict, Work Engagement, and Organizational Support in Covid-19 Pandemic Sakina Nusarifa Tantri; Hana Norhamida; Agus Prasetyo
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43407

Abstract

This study depicts the work-family conflict and presenteeism model using moderating variables, namely work engagement and perceived organizational support. This study aims to investigate the effect of work-family conflict on presenteeism, and the moderating effects of work engagement and perceived organizational support on the relationship between work-family conflict and presenteeism. The method used in this study is quantitative with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The finding of this study is that the work-family conflict significantly affects presenteeism. Meanwhile, work engagement and perceived organizational support are predictor moderating variables. This study implies that accounting educators and organizations should consider the presenteeism phenomena by understanding the work-family conflict, work engagement, and perceived organizational support.
Peningkatan Kapasitas Usaha Cappi Cicipi produk Elat Sapi sebagai makanan khas daerah Kalimantan Timur Adisthy Shabrina Nurqamarani; Ari Juliana; Nurlaeli Nurlaeli; Agus Prasetyo; Yeni Santi
Jurnal Abdimas Mahakam Vol. 7 No. 01 (2023): Abdimas Mahakam
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v7i01.1846

Abstract

UMKM berperan penting untuk pemulihan ekonomi mengingat besarnya kontribusinya terhadap sektor tenaga kerja. Mitra abdimas kami merupakan UMKM dari Samarinda, Kalimantan Timur dengan merek usaha Cappi Cicipi. Cappi Cicipi merupakan salah satu UMKM yang bergerak dibidang kuliner yang sudah berdiri sejak tahun 2020 dan mulai aktif di pertengahan 2021.Produk usaha Cappi Cicipi adalah Kue Elat Sapi dan Martabak Surban. Kue elat sapi adalah jajanan kue khas Samarinda. Produk Cappi Cicipi yang pertama kali menginovasi kue tersebut agar banyak peminat pelanggan dari daerah samarinda, wisatawan atau dari luar daerah untuk membeli dan mencicipi produk Cappi Cicipi dengan berinovasi melalui penawaran elat sapi dengan varian rasa yang berbeda. Produk tersebut juga bisa dijadikan oleh-oleh bagi pendatang atau wisatawan yang berkunjung di Kota Samarinda. Bagaimanapun, keterbatasan terkait pengelolaan bisnis terutama pemasaran perizinan usaha seringkali menghambat kemajuan UMKM untuk berinovasi. Permasalahan yang dihadapi oleh mitra diantaranya keterbatasan pemahaman tentang strategi digital marketing serta terkait prosedur perizinan sertifikat halal. Tujuan program ini adalah untuk mengembangkan kapasitas usaha mitra agar dapat mengembangkan bisnisnya, melalui pelatihan manajemen pemasaran dengan focus pada segmenting, positioning, dan targeting (STP) strategi dan digital marketing serta pelatihan seputar perizinan usaha. Program pengabdian masyarakat ini diharapkan mampu memfasilitasi perkembangan usaha mitra untuk kemudian mampu memberikan multiplier effect bagi usaha sejenis dan usaha lain yang terkait (bermitra) dengannya dan diharapkan program pengabdian masyarakat ini turut berkontribusi terhadap peningkatan produk local penunjang pariwisata Kaltim.
Audit atas Biaya Perkara dalam Laporan Keuangan Mahkamah Agung dan Badan Peradilan yang Berada di Bawahnya Baren Sipayung; Agus Prasetyo
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.54

Abstract

Law enforcement and justice are very important parts of a society. Law enforcement and justice are represented by the state through the authority of an official institution called the judiciary. Judiciary is the process of handling = cases and the absolute authority of the court is to examine, decide and resolve cases submitted to it. Proceedings in court, especially in civil cases, are subject to fees. The basis for imposing court fees is the provisions of Article 121 paragraph (4) HIR and Article 145 paragraph (4) RBg. Therefore, the principle that is adhered to is that there is no fee, no case, except in a situation where one is unable to pay the court fee so that a case can be brought for free or prodeo as stipulated in article 237 HIR and article 237 RBg. Indications of corruption in the management of case fees began to emerge in line with BPK's findings in the 2004-2006 Central Government Financial Report (LKPP). The results of the audit showed that there were a number of illegal accounts at the Supreme Court. Nine accounts from LKPP 2005, recorded in the name of the Chief Justice of Rp 7.45 billion. In its analysis, the BPK suspects that these illegal accounts came from court fees. This is what made the BPK want to audit the case fees at the Supreme Court. This study aims to determine the audit of court costs in the financial statements of the Supreme Court and the judiciary under it. The type of research used is normative (doctrinal) legal research. Data collection techniques through library research (library research). Literature research was conducted by collecting primary data and secondary data. The data analysis used is qualitative analysis. The results of the research include (a) Management of Case Settlement Process Costs at the Court of Appeal and Unorderly Registrar's Office, (b) There are records/bookkeeping of down payment management of case fees that are not fully adequate. (c) Interest on a savings account for case processing fees that have not been deposited into the state treasury. The Process Cost Treasurer has not kept complete bookkeeping.
Implementation of Digital Marketing for Household Businesses in the Context of Accelerating Economic Recovery During the Covid-19 Pandemic Sakina Tantri; Etik Riyani; Ali Muktiyanto; Yeni Widiastuti; Agus Prasetyo
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2022): November 2022
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v6i2.1090

Abstract

This community service activity aims to help small, household-based businesses accelerate their economic recovery. Household businesses in Ciledug District, Tangerang, Banten, are a potential sector that must be managed properly, especially in implementing marketing strategies using technology to survive and be sustainable. Therefore, it is important for the community service team to provide training regarding the implementation of digital marketing strategies for household businesses in an effort to accelerate economic recovery in Ciledug District, Tangerang, Banten, by maximizing the potential of household businesses in the region. This training was attended by 36 housewives who actively participated in running business and social activities. In this training, material is provided on marketing concepts and digital marketing practices for business products. The result of this community service is that the form of training in implementing digital marketing can be seen from two things, namely knowledge of marketing theory, and also skills in terms of implementing digital marketing.
Co-Authors Adisthy Shabrina Nurqamarani Ali Muktiyanto Ari Juliana Baren Sipayung Dea Maharani Ernayanti Nur Widhi Etik Riyani Hana Norhamida Nurlaeli Nurlaeli Rimi Gusliana Mais Sakina Nusarifa Tantri Sakina Tantri Yeni Santi Yeni Widiastuti