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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Adbis : Jurnal Administrasi dan Bisnis TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT AMMA : Jurnal Pengabdian Masyarakat
Widanarni Pudjiastuti
STIE Malangkucecwara
Humanities Chemistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences

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Implemtasi Urban Farming Sebagai Konsep Pertanian Kota Untuk Ketahanan Pangan Bunyamin Bunyamin; Siti Munfaqiroh; lailatus sa'adah; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesti; Marli Marli; Rina Rahmawati; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 2, No 3 (2022): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.856 KB) | DOI: 10.31764/transformasi.v2i3.11294

Abstract

Kota Malang terus menggencarkan pertanian perkotaan melalui urban farming mulai dari tingkat RT/RW hingga ke perkantoran. Urban farming merupakan kegiatan produktif untuk memanfaatkan ruang terbuka serta sebagai optimalisasi lahan pekarangan dan lahan kosong sekitar rumah. Urban farming juga bertujuan untuk pemberdayaan masyarakat dalam penganekaragaman konsumsi pangan berbasis sumber daya lokal. Warga di Kelurahan Mojolangu khususnya di kawasan RT 04 RW 18 saat ini sedang menjalankan program urban farming dengan membudidayakan berbagai jenis tanaman, buah dan sayuran dengan berfokus pisang sebagai tanaman icon kampungnya. Kegiatan pengabdian ini bertujuan untuk menerapkan konsep urban farming agar dapat memenuhi ketahanan pangan, meningkatkan kesejahteraan masyarakat dan juga menjadikan lingkungan semakin hijau dan sehat. Tahapan dalam kegiatan ini meliputi pengondisian lapangan pada saat survei dan pelaksanaan kegiatan; menyiapkan bahan- bahan yang disumbangkan kepada warga RW 18 Mojolangu; melakukan dokumentasi; dan membantu menyusun laporan kegiatan. Hasil dari kegiatan pengabdian ini berupa konsep urban farming yang diterapkan di RW 18 Kelurahan Mojolangu, Kecamatan Lowokwaru Kota Malang
PENERAPAN SAK EMKM SEBAGAI ANTESEDENT DARI KUALITAS LAPORAN KEUANGAN DENGAN KUALITAS SDM SEBAGAI PEMODERASI Dyah Aruning Puspita; Putri Galuh Tribuana; Widanarni Pudjiastuti
Adbis: Jurnal Administrasi dan Bisnis Vol 16, No 2 (2022): JURNAL ADMINISTRASI DAN BISNIS 2022
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v16i2.163

Abstract

Tujuan penelitian ini adalah untuk menguji bagaimanakah pengaruh penerapan SAK EMKM dengan moderasi Kualitas SDM terhadap Kualitas Laporan Keuangan. Peneliti mengambil studi pada UMKM keripik pada wilayah Sanan, Kota Malang. Metode sampling yang digunakan adalah simple random sampling. Sampel dalam penelitian ini adalah berjumlah 47 UMKM keripik tempe di wilayah Sanan Malang. Berdasarkan hasil penelitian diperoleh bahwa Penerapan SAK EMKM berpengaruh signifikan dan positif terhadap Kualitas Laporan Keuangan. Variabel Kualitas SDM berpengaruh signifikan dan positif terhadap Kualitas Laporan Keuangan. Variabel Kualitas SDM tidak dapat memoderasi pengaruh Penerapan SAK EMKM terhadap Kualitas Laporan Keuangan.
EARNING MANAGEMENT EFFECT ON FINANCIAL STATEMENT FRAUD, WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Widanarni Pudjiastuti; Fera Tjahjani; Nanda Alivia Pratikasari; Bunyamin Bunyamin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6433

Abstract

This study aims to explore the role of corporate governance as a moderating variable on the effects of earning management on financial statement fraud. The purposive sampling method was used to obtain 37 manufacturing multinational companies from Indonesia Stock Exchange (IDX) for the years 2018 – 2020. Moderated Regression Analysis (MRA) technique was used to test the Beneish M-score model. Earning management is proxied by discretionary accrual, and corporate governance is proxied by independent commissioners, managerial ownership, institutional ownership, and audit committee financial expertise. Earning management has a positive significant effect on financial statement fraud and audit committee financial expertise strengthens the effect of earning management on financial statement fraud. Meanwhile, independent commissioner, managerial ownership, and institutional ownership could not moderate earning management to financial statement fraud. The audit committee variable strengthened the relationship between earnings management and financial statement fraud, therefore, for further research employ the ethics of the audit committee as an additional variable.
FRAUD PENTAGON THEORY: INDICATION TOWARD FRAUDULENT FINANCIAL REPORTING ON NON-BANKING SECTOR Fera Tjahjani; Briantama Maulidza Rizky; Widanarni Pudjiastuti; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6026

Abstract

This study aimed to analyze the influence of the five elements in fraud pentagon theory to detect an indication of fraudulent financial reporting. Fraud pentagon consists of pressure which is proxied by financial stability, financial target, and external pressure, opportunity which is proxied by ineffective monitoring and nature of the industry, rationalization which is proxied by change of auditor and total accrual ratio, a competence which proxied by change of director, and arrogance which proxied by CEO’s picture frequency. The indication of fraudulent financial reporting which is proxied by restatement serves as the dependent variable. This study uses purposive sampling to select a representative sample. The sample is 37 financial non-banking companies that were listed on Indonesia Stock Exchange during the period 2017-2019, resulting in 111 firm-observation. The collected data is analyzed using logistic regression. The results of this study show that all variables which consist of financial stability, financial target, external pressure, ineffective monitoring, nature of the industry, change of auditor, total accrual ratio, change of director, and CEO’s picture frequency do not have significant influent to the indication of fraudulent financial reporting.
Mengelola Toyomarto Menuju Desa Wisata Terintegrasi Berbasis Digital Rina Rahmawati; Evi Maria; Dwi Nita Aryani; Widanarni Pudjiastuti; Sugeng Hariadi; Bunyamin; Siti Munfaqiroh
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 11 : Desember (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Toyomarto Village in Singosari District, Malang has the potential to be developed as an integrated digital-based tourism destination. This community service activity aims to create synergies between tourism villages, communities, and other related institutions and stakeholders; improve the competence of human resources managing tourism villages; develop integrated education trip tour packages; and increase economic benefits for the wider community. Implementation of methods included FGDs and training of Pokdarwis and managers. The results achieved that the increasing of the capacity of tourism village managers in financial management and digital marketing; developing of integrated education trip tour packages; and increasing the cooperation between tourism stakeholders in Toyomarto Village. In conclusion, assistance in managing Toyomarto Tourism Village in an integrated manner can make this village a sustainable digital-based tourism village towards a global tourism village.
Co-Authors Briantama Maulidza Rizky Bunyamin Bunyamin Didik Priyo Sugiharto Dwi Danesti Dwi Nita Aryani Dyah Aruning Puspita Eko Sudjawoto Evi Maria Fera Tjahjani Kalbuana, Nawang lailatus sa'adah Lindananty Lindananty Marli - - Nanda Alivia Pratikasari Putri Galuh Tribuana Rina Rahmawati Siti Munfaqiroh Sugeng Hariadi Wiyarni Wiyarni Yupono Bagyo Zainul Arifin