Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Pengaruh kompetensi dan integritas pada kualitas audit dengan key audit matters sebagai moderasi
No full textThis research aims to determine the influence of competency and integrity on audit quality with key audit matters as moderation at public accounting firms in DKI Jakarta that are active and registered with the Financial Services Authority (OJK). This research uses primary data with a survey method, namely distributing questionnaires with sample determination using a random sampling method, which 127 respondents used to spread across several Public Accounting Firms in DKI Jakarta. The data analysis method used in this research is the multiple regression method. This research shows that competence and integrity positively affect audit quality, and related moderating variables show that key audit matters (KAMs) cannot strengthen the relationship between competence and integrity on audit quality.
Public interest statements
Ensuring auditors' competency and integrity and effectively utilizing key matters (KAM) makes the audit process more transparent. This fosters greater public confidence in audited financial reports and ensures the reliability of company-provided information. Regulating the influence of competence and integrity on audit quality through KAM is expected to enhance transparency in financial information management, allowing for more informed public investment and financial decisions
Workshop Penyusunan Modul Ajar pada Kurikulum Merdeka pada Guru Sekolah Menengah Pertama
No full textCurriculum changes are one kind of change in education. Currently, primary and secondary education units use an independent curriculum to replace the 2013 curriculum. The Mathematics Education Study Program, FKIP, UHAMKA, held a workshop on designing teaching modules for the independent curriculum at SMP Negeri 79 in Jakarta as part of its community service activities. This training activity involved a total of 33 people. As a result of this activity, participants have a better understanding of how to prepare teaching modules. Based on the evaluation findings for the speaker's method of delivering material, 32% of participants said they were highly satisfied, 59% said they were satisfied, and the rest were less satisfied. Furthermore, in terms of activity usefulness and participant satisfaction with its implementation, 64% were highly satisfied, 27% were satisfied, and the remaining 9% were less satisfied
Pendampingan Pembuatan Laporan Keuangan UMKM Untuk Peningkatan Akses Modal Usaha
No full textMSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs mean businesses or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and assistance to MSME actors in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making Financial Reports and how to make Financial Reports and producing four financial reports, they were successfully arranged neatly according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of financial management.
 
Strengthening Youth Science Club by Conducting Basic Research Investigation for “Santri” Students
No full textThis community service is motivated by the shortage of students at Islamic Boarding School to write student scientific papers. The Youth Science Club extracurricular at Islamic Boarding School Daarul Ukhuwah was established to foster a tradition of research and scientific thinking. The initial initiation of KIR stemmed from not all santri graduates continuing their studies in Arab countries; some santri would continue their studies at Indonesian universities, and scientific writing skills needed to be developed early. However, KIR's efforts to cultivate research and scientific traditions are hampered by the many students interested in this extracurricular activity. To address this issue, the community service team, in collaboration with the person in charge of KIR, selects students who have the potential to participate in KIR and enrols them in research training on September 9-10, 2023, which aims to increase knowledge of the significance of the research being conducted while also attracting students' interest in participating in KIR. Students in research training are tasked with developing simple research logic, carrying out simple research that has been prepared, and reporting on it through presentations and simple scientific writing. During research training, students demonstrate enthusiasm. This primary research training is expected to help strengthen KIR at the Islamic Boarding School Daarul Ukhuwwah Putri 2. However, the KIR supervisor must demonstrate sustainability to continue this essential research activity
Analisis pendapatan dan laba sebelum dan selama pandemi Covid-19
No full textThe impact of the Covid-19 pandemic has made many business sectors experience difficult times, both in small, medium and large industries, so this study aims to find out and analyze whether there were differences in revenue and profit before and during the COVID-19 pandemic. The method used is descriptive quantitative. The sample in this study were 50 UMKM respondents in Pulo Gadung. Testing the data using descriptive statistics with normality test, and wilcoxon marked ranking test. The results of the first study showed that there was no difference in revenue before and during the covid-19 pandemic, and the second test showed that there was a difference in profit before and during the covid-19 pandemic
Pengaruh remunerasi dan disiplin kerja terhadap kinerja pegawai pada Badan Perencanaan Pembangunan Daerah Kabupaten Lampung Tengah
No full textThis research investigates the impact of remuneration and work discipline on employee work quality at the Regional Development Planning Agency (Bappeda) of Central Lampung Regency. This experiment uses multiple linear regression to carry out the analysis. This experiment took 41 ASN staff of Bappeda Central Lampung Regency as samples using the "census sampling" technique. At the same time, data were obtained through observation with a Likert questionnaire. The results of this experiment show that remuneration and Work Discipline have a relatively significant positive impact on the Quality of Employee work. The combination of independent variables included in the model explains 77% of the coefficient of determination of the variation in Employee Performance. This research contributes to understanding the perceptions and views of employees on the issues studied, as well as providing a basis for decision-making and formulating more effective policy recommendations for the Regional Development Planning Agency. It is concluded that fair compensation and the implementation of effective work discipline positively impact the motivation, productivity, and quality of work of Bappeda employees in Central Lampung Regency. 
Analysis of Tahubudi product strategy in facing competition using Porter's five forces and Islamic perspective
No full textThis research aims to investigate and analyze the tofu product strategy employed by Budi in response to business competition. The study was conducted at Tahu Budi Household Industry, an MSME located in Deli Serdang Regency. A qualitative approach was employed to gather and analyze the data, primarily consisting of Budi's competitive strategy, obtained through interviews with the business owners. Data collection techniques involved observation, interviews, and documentation. Porter's Five Forces of Competition Theory was utilized as the analytical tool for assessing the competitive strategy. The findings indicate that Tahu Budi can compete with its rivals regarding price, product quality, promotion, and distribution. In order to sustain their operations, they need to streamline production costs and enhance their marketing integration, as adaptable businesses thrive amidst environmental changes.
Public interest statements
This research is highly relevant for micro, small, and medium enterprises (MSMEs) in any industry, particularly the home industry of tofu production, as it explores effective competitive strategies that can contribute to their sustainability
The impact of digital workplace spirituality on innovative work behavior among millennial workers: The moderating role of digital skills
No full textThis study investigates how digital workplace spirituality (DWS) influences innovative work behavior (IWB) among employees, with a focus on the moderating role of digital skills (DS) amid ongoing digital transformation in the post-pandemic era. Using a quantitative survey approach, the research involved 250 millennial remote workers in Sleman Regency and Yogyakarta City. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that DWS significantly and positively impacts IWB. Additionally, DS positively influences DWS and acts as a moderator in the DWS-IWB relationship. However, DS does not directly affect IWB. These results highlight the vital role of digital skills in enhancing workplace spirituality and fostering innovative behavior. Introducing DS as a novel construct in the DWS-IWB relationship provides new insights into workplace spirituality, especially in digital contexts.
Public interest statements
The article will provide valuable insights into applying a holistic approach that can offer a competitive advantage and ensure that your organization is well-positioned to thrive and innovate in an increasingly complex world. 
Penyuluhan Optimalisasi Media Sosial untuk Pemasaran Produk UMKM Halal Food di Karanganyar 2023
No full textThe focus of empowerment in community service activities is oriented towards optimizing social media applications in supporting marketing improvement. The focus of empowerment is carried out with the aim of helping stabilize the economic condition of Ploso Village after the Covid-19 pandemic. The following is data on the number of MSMEs in Ploso Village, consisting of 8 snack MSMEs, 3 convection MSMEs, and 1 artisan MSME. Judging from field observations that the condition of assisted subjects is still running their business in a simple and traditional way. Some products produced from the MSME and halal food industries are marketed without giving a brand. Community service activities were attended by approximately 73 participants in each session. In the activity, an explanation was given about the improvement of digital marketing concepts and the use of social media applications as an increase in product marketing. The results of the assistance were carried out optimally. There is also an increase, namely some business actors are starting to learn further to create promotional content through their social media
Sarasehan “Menyongsong Pemilu Damai 2024” Di Desa Duwet Kecamatan Wonosari Kabupaten Klaten
No full textGeneral elections have become a global phenomenon. Elections are the best way to ensure a peaceful transition of power. Election practices throughout the world vary in how they are carried out but remain based on honest, free, fair and peaceful elections. The political year gave rise to conflict between communities and even social strife caused by differences in decisions and opinions between communities, so the aim of this activity is to educate the public about peaceful elections packaged in a national insight workshop. This activity was carried out in Duwet village, Wonosari District, Klaten Regency. This activity used the lecture and workshop method or question and answer. In the lecture method, material on national insight will be presented and at the workshop time will be provided for question and answer discussions about national insight. The results of the implementation of community service show that the community increasingly understands the meaning of nationality as an encouragement to welcome the 2024 elections that are honest, free, fair and peaceful, understand the meaning of togetherness, respect each other and respect each other's differences in choices