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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Fera Tjahjani
STIE Malangkucecwara
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENERAPAN VIDEO EDITING BERBASIS SMARTPHONE UNTUK MENGAKSELERASI PROMOSI PRODUK UNGGULAN KAMPOENG KAJOETANGAN HERITAGE Dwi Nita Aryani; Sugeng Hariadi; Fera Tjahjani; Imama Zuchroh; Ali Lating; Triana Murtiningtyas; Kadarusman Kadarusman; Bunyamin Bunyamin; Siti Munfaqiroh; Nunung Nurastuti Utami
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 19, No 1 (2022)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v19i1.3073

Abstract

Pelaku usaha Kampoeng Kajoetangan Heritage memproduksi dan memasarkan produk unggulannya, dalam mempromosikan produk nya para pelaku usaha mempunyai kendala keterbatasan kemampuan dalam membuat media promosi yang menarik, mereka belum memiliki kemampuan yang bagus untuk memanfaatkan media digital seperti video. Media video ini merupakan tehnik yang strategis untuk menarik minat konsumen karena video merupakan media yang cocok di era digital ini, konsumen dapat melihat dengan bagus secara virtual dan imajinasi produk maupun jasa yang ditawarkan pelaku usaha. Hal ini membutuhkan upaya peningkatan kemampuan skill dalam melakukan editing video. Metode yang digunakan dalam pengabdian masyarakat dalam pelatihan editing vidio berbasis smartphone ini adalah metode ceramah dan praktek. Pelatihan ini dihadiri 20 peserta pelaku usaha produk unggulan Kampoeng Kajoetangan Heritage. Hasil dari kegiatan ini adalah pelaku usaha antusias dan semangat dalam berpraktek melakukan editing video, yang merupakan upaya untuk meningkatkan promosi produk mereka dengan harapan penjualan produk akan meningkat
PENGELOLAAN KAS YANG EFEKTIF DAN MUDAH DI ERA NEW NORMAL BAGI USAHA UMKM KAMPOENG KAJOUTANGAN HERITAGE Dwi Nita Aryani; Sugeng Hariadi; Fera Tjahjani; Imama Zuchroh; Ali Lating; Triana Murtiningtyas; Kadarusman Kadarusman; Setyawan Setyawan; Bunyamin Bunyamin; Siti Munfaqiroh; Nunung Nurastuti Utami
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

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Abstract

Usaha UMKM di Kampoeng Kajoetangan Heritage Malang saat masa pandemi covid-19 harus bisa bertaahan terutama di era new normal dan harus bisa meningkatkan usahananya, utamanya bisa melaksanakan tertib membuat pembukuan utamanya pengelolaan kas nya secara efektif. Pelaksanaan Pengabdian kepada Masyarakat (PkM) ini diberikan kepada para pelaku UMKM di Kampoeng Kajoetangan Heritage Malang dengan cara memberikan pelatihan bagaimana membuat cashflow (arus kas) dengan mudah dan efektif untuk mengetahui seberapa pemasukan dan pengeluaran yang dibutuhkan dalam usahanya,. Para peserta pelatihan sangat antusias terlihat dari aktifnya bertanya kepada pemateri. Pelaksanaan PkM ini dilaksanakan di kampus STIE Malangkucecwara. Peserta pelatihan terdiri para pelaku UMKM di Kampoeng Kajoetangan Heritage. Hasil PkM menunjukan para peserta semangat dan tertarik untuk melaksanakan pengelolaan kas yang baik dan secara disiplin, yang selanjutnya akan membuat usaha mereka menjadi meningkat dan berkemban.
Meningkatkan Laba Melalui Networking Dwi Nita Aryani; Bunyamin Bunyamin; Kadarusman Kadarusman; Nunung Nurastuti; Ali Lating; Fera Tjahjani; Sugeng Hariadi; Imama Zuchroh; Siti Munfaqiroh; Setiawan Setiawan; Triana Murtiningtyas
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 1 (2023): Jurnal Pengabdian Masyarakata dan Riset Pendidikan Volume 2 Nomor 1 Tahun 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i1.76

Abstract

One of the company's goals is to increase profits. To increase profits can be done through increasing network relations (Networking). This community service is intended to provide insight into the importance of establishing networking so that business profits increase. Participants were given training and practice establishing relationships for 1 day. There were 20 MSME owners in Kampoeng Kajoetangan Malang who participated, then divided into 4 groups. Each group practices how to build relationships. From the training, the participants increased their knowledge and knew how to do or establish relationships. There are many ways to improve networking, namely attending training, attending exhibitions, social media, joining the community.
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.
Co-Authors Briantama Maulidza Rizky Bunyamin Bunyamin Dwi Nita Aryani Kadarusman . Kalbuana, Nawang Lating, Ali Nanda Alivia Pratikasari Nunung Nurastuti Nunung Nurastuti Utami Setiawan Setiawan Setyawan Setyawan Siti Munfaqiroh Sugeng Hariadi Triana Murtiningtyas Widanarni Pudjiastuti Zuchroh, Imama