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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan International Journal of Supply Chain Management
Titi Laras
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Factors Affecting Audit Going Concern Opinion and the Role of Supply chain strategy: Evidence from Banking Company in Indonesia Bambang Jatmiko; Siti Ladiva; Zaky Machmuddah; Suhana Suhana; Titi Laras
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The purpose of this study was to determine the effect of financial condition, auditor's reputation, disclosure of financial statements, audit opinion of the previous year, supply chain strategy on going concern audit opinion. Sampling in this study was obtained using a purposive sampling method by focusing on banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period, so that a sample of 24 companies was obtained with 96 observations. The data analysis method used in this study was Warp PLS version 5.0. Based on the results of the analysis it is known that the variables of financial condition, auditor's reputation, disclosure of financial statements, and audit opinions of the previous year affect the going concern audit opinion. In addition, the supply chain strategy moderates the auditor's reputation for going concern audit opinion. The implication of this research is that investors are required to pay attention to negative signals when investing related to the sustainability of the company's life or in other words an early warning for investment decisions.
Supply Chain and Finance Integration: Facts from Companies in Indonesia Bambang Jatmiko; Zaky Machmuddah; Suhana Suhana; Titi Laras
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract— In order to minimize costs and increase productivity, businesses around the world are reforming their supply chains. As they do so, operations are also transferred to countries that levy lower rates of income tax. Recent evidence suggests that some businesses are connecting supply chain decisions with income tax planning in order to create a tax-efficient supply chain aimed at optimizing net revenue. The population in this paper was companies in the city of Semarang, Indonesia. The sampling technique is based on incidental sampling technique. Respondents becoming the sample is 200 respondents. The results of the analysis using the Warp-Partial Least Squares (PLS) 5.0 model indicate that continuity, strategy and finance influence the supply chain and tax planning. The results of the paper also indicate that finance and continuity do not mediate the relation between supply chain and company performance. The implication of the research is that integration perceptions of supply chain and tax planning may be influenced by intrinsic and extrinsic factors of each individual. Therefore, the importance of awareness implanting the moral values of each individual to avoid supply chain and tax planning is urgent. However, it requires the participation of the government through the world of education.
Transformasi limbah daun kering menjadi pupuk organik: inovasi untuk keberlanjutan pertanian di dusun Payak Cilik Andika Andika; Andreas Ronald Setianan; Thomas Hughie Firnaldo; Firminus Berkasa; Colorus Pakar; Dian Budyanti Prasetyaningrum; Syofiatun Utami; Gregorius Arya Puspa Yudha Negara; Laely Nur Azmi; Reisa Wahyu Fitriana; Bryan Mahendra; Pradanang Reza Saputra; Antonius Febrian Doni Pratama; Della Nanda Luthfiana; Titi Laras
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21279

Abstract

AbstrakDi Indonesia, limbah kayu, ranting, dan daun mewakili sumber limbah terbesar ketiga, dengan kontribusi sekitar 13% terhadap volume limbah total. Dusun Payak Cilik, yang berlokasi di Desa Srimulyo, Kecamatan Piyungan, Bantul menghadapi tantangan dalam pengelolaan limbah daun kering, yang kerap diatasi melalui pembakaran terbuka. Praktik ini tidak hanya menyebabkan emisi gas rumah kaca tetapi juga menimbulkan risiko kesehatan. Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan untuk mengedukasi Ibu-ibu anggota Pemberdayaan Kesejahteraan Keluarga  (PKK) Payak Cilik, tentang pemanfaatan limbah daun kering sebagai kompos, dengan harapan meningkatkan pemahaman dan keterampilan dalam mengolah limbah menjadi pupuk organik yang berharga. Pendekatan PKM dilakukan melalui serangkaian tahapan, yang meliputi identifikasi masalah, penyuluhan, penyediaan alat dan bahan, praktik pembuatan kompos, dan evaluasi. Sebelum penyuluhan, rata-rata pemahaman awal para peserta tentang kompos dari daun kering dan metode pengolahannya berada pada tingkat 40% dan 30%, yang dikategorikan sebagai kurang dan buruk. Namun, setelah mengikuti penyuluhan, terjadi peningkatan signifikan yaitu rata-rata 71.43% dalam pemahaman mereka tentang kompos dari daun kering dan manfaatnya. Pemahaman tentang tahapan-tahapan dalam pembuatan kompos juga meningkat menjadi 70%. Penyuluhan ini berhasil membangkitkan minat seluruh peserta untuk menerapkan pengetahuan yang telah mereka peroleh. Secara keseluruhan, kegiatan penyuluhan dan praktik dalam program PKM ini terlaksana dengan sangat baik. Sebagai saran untuk PKM selanjutnya, inisiatif ini dapat diterapkan di komunitas pedesaan lainnya di seluruh Indonesia. Kata kunci: daun kering; edukasi lingkungan; limbah organik; pupuk kompos; pertanian berkelanjutan AbstractIn Indonesia, wood, twig and leaf waste represents the third largest source of waste, contributing around 13% to the total waste volume. Payak Cilik Hamlet, located in Srimulyo Village, Piyungan Sub-district, Bantul, faces challenges in managing dry leaf waste, often addressed through open burning. This practice not only causes greenhouse gas emissions but also poses health risks. This community service activity (PKM) aims to educate members of the Payak Cilik Family Welfare Empowerment (PKK) on using dry leaf waste as compost, hoping to increase their understanding and skills in processing waste into valuable organic fertilizer. The PKM approach is carried out through a series of stages, which include problem identification, counseling, provision of tools and materials, composting practice, and evaluation. Before the counseling, the participants' average initial understanding of compost from dried leaves and its processing methods were 40% and 30%, respectively, categorized as poor and poor. However, after attending the counseling, there was a significant increase of 71.43% on average in their understanding of compost from dried leaves and its benefits. The understanding of the stages in composting also increased by 70%. The counseling succeeded in arousing the interest of all participants to apply the knowledge they had gained. Overall, the extension and practical activities in this PKM program were very well implemented. As a suggestion for future PKM, this initiative can be implemented in other rural communities throughout Indonesia. Keywords: dry leaves; compost; environmental education; organic waste; sustainable agriculture
Co-Authors Andika Andika Andreas Ronald Setianan Antonius Febrian Doni Pratama Bambang Jatmiko Bryan Mahendra Colorus Pakar Della Nanda Luthfiana Dian Budyanti Prasetyaningrum Firminus Berkasa Gregorius Arya Puspa Yudha Negara Laely Nur Azmi Pradanang Reza Saputra Reisa Wahyu Fitriana Siti Ladiva Suhana Suhana Syofiatun Utami Thomas Hughie Firnaldo Zaky Machmuddah