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PENGARUH PERSEPSI ETIKA BISNIS ISLAM, PERSEPSI KUALITAS PRODUK DAN PERSEPSI KUALITAS PELAYANAN TERHADAP TINGKAT PENJUALAN UMKM KOTA YOGYAKARTA Intan Resti Riana; Lu'lu' Nafiati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i1.3871

Abstract

Masih banyaknya pelaku UMKM yang tidak mencerminkan penerapan etika bisnis Islam menunjukkan pentingnya penelitian terkait etika bisnis Islam.Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi tingkat penjualan Usaha Mikro Kecil dan Menengah (UMKM) di KotaYogyakarta. Determinan tingkat penjualan yang diuji dalam penelitian ini yaitu persepsi etika bisnis islam, kualitas pelayanan dan kualitas produk.Penelitian ini menggunakan metode survei dengan melibatkan responden yang merupakan pemilik UMKM. Metode pemilihan sampel yang digunakanadalah accidental sampling. Pengujian hasil dilakukan dengan menggunakan uji regresi linier berganda. Hasil penelitian menunjukan bahwa etika bisnisislam, kualitas pelayanan dan kualitas produk berpengaruh positif terhadap tingkat penjualan UMKM di Kota Yogyakarta.
Pelatihan Dan Pendampingan Perhitungan Harga Pokok Produksi Bagi Pelaku UMKM Di Desa Ngoro-Oro Gunungkidul Lu'lu' Nafiati; Herman Yuliansyah; Surahma Asti Mulasari; Fatwa Tentama; Sulistyawati; Tri Wahyuni Sukesi
Jurnal Pengabdian Pada Masyarakat Vol 7 No 2 (2022): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.394 KB) | DOI: 10.30653/002.202272.58

Abstract

TRAINING AND ASSISTANCE OF COST OF PRODUCTION CALCULATION FOR MSME ENTERPRISES IN NGORO-ORO GUNUNGKIDUL; Ngoro-oro Village is a village in Gunungkidul Regency that has the potential to be developed into a tourist village that is able to encourage the formation of a good environment for micro, small and medium enterprises (MSMEs) in this village. On the other hand, the development of MSMEs in the area is still very limited. The purpose of this program is to provide training and assistance to improve the ability to calculate the cost of production for MSME in Ngoro-oro Village. The target of this program are the MSME in the Ngoro-Oro village. MSMEs in Ngoro-oro Village are managed into a community that is part of the UKM “Bangkit”. The method used is in the form of training and direct practice of calculating the cost of production of processed products by MSME. The results of this assistance show that on average the participants are able to calculate the cost of production for each product produced by MSMEs. The benefits of this training can help MSME design their production processes and can find production results and project the profits they will get from the beginning, so that their business can continue to grow.Cost of Production
Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan Lu'lu' Nafiati; Rintan Nuzul Ainy
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 3 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v18i3.289-300

Abstract

Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to reduce fraudulent financial reporting. This study aims to examine the effect of internal audit and religiosity on fraudulent financial reporting behaviour. Using an experimental study design, subjects were randomly assigned to two internal audit conditions (strong and weak) and their level of religiosity was measured (low and high). The results showed that a strong internal audit could mitigate fraudulent financial reporting behaviour. On the other hand, high religiosity does not affect fraudulent financial reporting behaviour. This paper differs from previous studies that examined fraudulent at the behavioural stage and no longer at the intention stage. This study also contributes to providing solutions to reduce fraudulent financial reporting behavior by using a combination of external factors (strong internal audit) and individual internal factors (religiosity).
Peningkatan Kerjasama Tim, Motivasi dan Semangat Berusaha dengan Kegiatan Outbound untuk Anggota UKM Bangkit Fatwa Tentama; Surahma Asti Mulasari; Lu'lu' Nafiati; Sulistyawati Sulistyawati; Tri Wahyuni Sukesi; Herman Yuliansyah; Fanani Arief Ghozali; Bambang Sudarsono
Jurnal Pengabdian Pada Masyarakat Vol 8 No 3 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v8i3.467

Abstract

Keputusasaan, menurunnya semangat dan tekad juang untuk kembali bangkit karena dampak pandemi COVID-19 dua tahun lalu adalah permasalahan utama dari para pegiat usaha kecil dan menengah (UKM) di Desa Ngoro-oro. Kegiatan outbound bertujuan untuk mengatasi permasalahan prioritas UKM Bangkit guna menumbuhkan semangat, tekad dan kerja sama tim baik pengurus maupun antar anggota UKM Bangkit. Sasaran utama dari kegiatan outbound ini adalah pengurus dan anggota UKM Bangkit Desa Ngoro-oro Kecamatan Patuk Kabupaten Gunungkidul sebanyak 30 orang. Pelaksanaan outbound menggunakan metode ceramah, metode praktek dan refleksi permainan. Kegiatan outbound meliputi adu yel-yel, game perkenalan, game konsentrasi, permainan ular tangga “kesehatan”, permainan tradisional seperti egrang dan terompah panjang. Selain itu permainan lari ban bekas, balap lari karung, balapan balon, estafet sarung, pralon bocor, permainan pipa air mengalir, dan permainan bola air. Kegiatan ini mendapat respon yang positif dari peserta berdasarkan semangat peserta dari awal sebelum dimulai kegiatan outbound ini dan dalam menyelesaikan semua permainan pos-pos yang telah ditentukan. Kegiatan outbound dapat menumbuhkan semangat, tekad dan kerja sama tim baik pengurus maupun antar anggota UKM Bangkit untuk kembali berjuang mengembangkan UKM Bangkit setelah mendapat tantangan dari situasi pandemi COVID-19. Selain itu juga melatih penyesuaian diri peserta outbound dalam menghadapi tantangan di lingkungan sekitarnya. Despair, decreased enthusiasm and determination to get back up due to the impact of the COVID-19 pandemic two years ago were the main problems of small and medium enterprise (UKM) activists in Ngoro-oro Village. Outbound activities aim to solve the priority problems of Bangkit UKM to increase enthusiasm, determination and teamwork, both management and among members of Bangkit UKM. The main target of this outbound activity is the management and members of the Bangkit UKM with totaling 30 people. Implementation of outbound using the speech method, practice method and reflection of the game. Outbound activities include yelling contests, introductory games, concentration games, snake ladder game "health", traditional games such as “egrang” and “terompah panjang”. In addition, used tire running games, sack races, balloon races, sarong relay, leaky pralons, running water pipes, and water ball games. This activity received a positive response from the participants, this can be seen from the enthusiasm of the participants from the beginning before the outbound activity started and in completing all the assigned post games. Outbound activities can foster enthusiasm, determination and teamwork from both the management and members of the Bangkit UKM to fight again to develop the Bangkit UKM which is currently facing challenges from the COVID-19 pandemic situation. In addition, it also trains outbound participants to adjust themselves in facing challenges in their surrounding environment.