E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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PENINGKATAKAN KEBERLANJUTAN USAHA KOPERASI MELALUI PENGUATAN TATA KELOLA
Full text linkKegiatan PkM dilatarbelakangi permasalahan tata kelola yang dihadapi Koperasi Cita Insan Aswaja Bumiayu, sebuah koperasi berbasis komunitas keagamaan di Kabupaten Brebes, Jawa Tengah. Koperasi ini menghadapi tantangan kelembagaan seperti lemahnya sistem administrasi, pelaporan keuangan yang belum terstandarisasi, minimnya partisipasi anggota, serta belum adanya struktur operasional yang baku. Tujuan kegiatan ini adalah untuk meningkatkan keberlanjutan usaha koperasi melalui penguatan tata kelola berbasis prinsip Good Cooperative Governance (GCG). Metode pelaksanaan meliputi lima tahapan utama: (1) analisis kebutuhan melalui observasi dan wawancara; (2) penyusunan materi pelatihan; (3) pelaksanaan pelatihan interaktif berbasis studi kasus dan simulasi; (4) evaluasi melalui pre-test dan post-test; dan (5) tindak lanjut melalui pendampingan intensif. Hasil kegiatan menunjukkan peningkatan signifikan pemahaman peserta terhadap konsep dasar koperasi, pengelolaan sumber daya manusia, dan prinsip tata kelola yang baik. Evaluasi kuantitatif mencatat kenaikan rata-rata skor post-test sebesar 56% dibandingkan pre-test, serta tingkat kepuasan peserta yang tinggi (91%). Pendampingan pascapelatihan menghasilkan penyusunan draft SOP, format laporan keuangan sederhana, dan penguatan struktur organisasi koperasi. Kegiatan ini menunjukkan bahwa pendekatan partisipatif dan edukatif yang dirancang sesuai kebutuhan mitra efektif dalam meningkatkan kapasitas kelembagaan koperasi. Diharapkan, model penguatan tata kelola ini dapat direplikasi pada koperasi lain sebagai praktik baik dalam mendukung ekonomi kerakyatan yang mandiri dan berkelanjutan
PENGARUH E-WOM DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN
No full textPenelitian ini bertujuan untuk menjelaskan pengaruh e-WOM dan kualitas pelayanan terhadap loyalitas pelanggan melalui kepuasan pelanggan sebagai variabel mediasi di UMKM Mie Ayam Pak Man Tawangmangu. Populasi dalam penelitian ini adalah pelanggan UMKM Mie Ayam Pak Man Tawangmangu dengan jumlah 128 sampel yang tidak diketahui populasinya. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling, yaitu pengambilan sampel secara sengaja berdasarkan persyaratan kriteria tertentu. Metode analisis statistik melalui SEM PLS dengan perangkat lunak SMART PLS.4.1.1.2. sebagai pengujian hipotesis. Hasil penelitian ini yaitu e-WOM dan kualitas pelayanan berpengaruh signifikan terhadap loyalitas pelanggan. e-WOM berpengaruh signifikan dan kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan. Kepuasan pelanggan berpengaruh signifikan terhadap loyalitas pelanggan. e-WOM dan kualitas pelayanan berpengaruh signifikan terhadap loyalitas pelanggan melalui kepuasan pelanggan sebagai variabel mediasi. Implikasi penelitian ini bahwa UMKM Mie Ayam Pak Man Tawangmangu perlu mengembangkan strategi pemasaran secara berkelanjutan melalui e-WOM dan kualitas pelayanan sehingga dapat memuaskan pelanggan dan pelanggan yang loyal
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA PEGAWAI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH SURABAYA
Full text linkThis research aimed to obtain empirical evidence (1) The effect of internal control on the employees’ performance, (2) The effect of human resources competency on the employees’ performance; (3) The effect of information technology advantage on the employees’ performance at the Regional Financial and Asset Management Agency (BPKAD) Surabaya. This research was conducted quantitatively with population used by employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Furthermore, the sampling technique used 47 employees. Then, the data used is primary data taken from questionnaires distributed to the employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Moreover, the research analysis method used multiple linear regression. As a result, the research indicates that (1) Internal control had a positive effect on the employees’ performance; (2) Human resource competency had a positive effect on the employees’ performance; (3) The advantage of information technology did not affect the employees’ performance.This research aimed to obtain empirical evidence (1) The effect of internal control on the employees’ performance, (2) The effect of human resources competency on the employees’ performance; (3) The effect of information technology advantage on the employees’ performance at the Regional Financial and Asset Management Agency (BPKAD) Surabaya. This research was conducted quantitatively with population used by employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Furthermore, the sampling technique used 47 employees. Then, the data used is primary data taken from questionnaires distributed to the employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Moreover, the research analysis method used multiple linear regression. As a result, the research indicates that (1) Internal control had a positive effect on the employees’ performance; (2) Human resource competency had a positive effect on the employees’ performance; (3) The advantage of information technology did not affect the employees’ performance
PENGUATAN KAPASITAS BANK SAMPAH SUMBER REJEKI UNTUK PENGELOLAAN SAMPAH BERKELANJUTAN DI JEMBER
Full text linkPengelolaan sampah berkelanjutan menjadi tantangan utama di daerah perkotaan, termasuk di Kabupaten Jember. Bank Sampah Sumber Rejeki, yang telah beroperasi sejak tahun 1997, menghadapi dua permasalahan utama: rendahnya nilai tambah produk sampah plastik dan tidak efektifnya tata kelola keuangan. Kegiatan pengabdian ini bertujuan untuk meningkatkan produktivitas dan kreativitas pengelolaan sampah serta memperbaiki sistem pencatatan keuangan melalui penerapan teknologi tepat guna. Intervensi dilakukan melalui pengadaan mesin pencacah plastik dan mesin press hidrolik, serta pelatihan dan pendampingan penggunaan aplikasi SI APIK untuk pencatatan keuangan digital. Hasil kegiatan menunjukkan adanya peningkatan efisiensi operasional, peningkatan nilai jual produk plastik daur ulang, dan kemampuan mitra dalam menyusun laporan keuangan sederhana secara mandiri. Pendekatan partisipatif dan adaptif terhadap latar belakang mitra menjadi kunci keberhasilan program. Kegiatan ini memperkuat peran bank sampah sebagai agen pemberdayaan masyarakat berbasis ekonomi sirkular dan pengelolaan lingkungan berkelanjutan
STRENGTHENING LOCAL GOVERNMENT'S ROLE IN IMPLEMENTING SUSTAINABLE BUDGETING THROUGH ENVIRONMENT-BASED BUDGETING IN INDONESIA
No full textEnvironmental-based budgeting is one of the strategies to achieve the Sustainable Development Goals (SDGs), which were launched globally, including in Indonesia. This study examines whether value-for-money-based local government budgeting can be elaborated to incorporate environmental aspects and their implications for financial reporting. Its objective is to analyze the possibility of implementing sustainable budgeting through economic valuation in the Regional Budget (APBD). Its novelty lies in the implementation of economic valuation in government budgeting and its implications for financial reporting, which are highly relevant today. The research method is a mixed quantitative and qualitative approach, with economic valuation and qualitative analysis through case studies and policy documents. The results indicate that sustainable budgeting can be implemented with specific technical guidelines such as environmental indicators, green budget tagging, and a participatory approach. By implementing this budgeting, local governments will contribute positively to economic growth without harming the environment.Environmental-based budgeting is one of the strategies to achieve the Sustainable Development Goals (SDGs), which were launched globally, including in Indonesia. This study examines whether value-for-money-based local government budgeting can be elaborated to incorporate environmental aspects and their implications for financial reporting. Its objective is to analyze the possibility of implementing sustainable budgeting through economic valuation in the Regional Budget (APBD). Its novelty lies in the implementation of economic valuation in government budgeting and its implications for financial reporting, which are highly relevant today. The research method is a mixed quantitative and qualitative approach, with economic valuation and qualitative analysis through case studies and policy documents. The results indicate that sustainable budgeting can be implemented with specific technical guidelines such as environmental indicators, green budget tagging, and a participatory approach. By implementing this budgeting, local governments will contribute positively to economic growth without harming the environment
BUILDING ORGANIZATIONAL COMMITMENT: HOW ORGANIZATIONAL CULTURE SHAPES WORK-LIFE BALANCE AND ORGANIZATIONAL CITIZENSHIP BEHAVIOUR?
Full text linkLembaga Perkreditan Desa (LPD) merupakan organisasi keuangan mikro di Indonesia yang dikelola secara eksklusif oleh desa-desa adat di Bali. LPD mengharuskan karyawannya untuk menunjukkan perilaku peran ekstra yang diidentifikasi sebagai Organizational Citizenship Behavior (OCB) untuk memastikan keberlanjutannya. Penelitian ini menguji Teori Pertukaran Sosial dengan mengikuti keterkaitan antar variabel dalam model penelitian. Sampel terdiri dari 250 karyawan wanita yang sudah menikah dan memiliki pengalaman kerja minimal tiga tahun. Data dikumpulkan dari kuesioner valid yang dibagikan menggunakan Google Form, kemudian diteliti menggunakan SEM-PLS melalui analisis deskriptif dan inferensial. Hasil penelitian menunjukkan budaya organisasi secara positif mempengaruhi OCB, keseimbangan kehidupan kerja, dan komitmen organisasi. Keseimbangan kehidupan kerja juga secara signifikan meningkatkan komitmen organisasi dan OCB. Selain itu, temuan menunjukkan bahwa komitmen organisasi sangat penting dalam meningkatkan OCB dan memediasi hubungan antar variabel. Implikasi dari penelitian ini menekankan peran sentral budaya organisasi dalam memastikan keseimbangan kehidupan kerja bagi karyawan perempuan yang sudah menikah, yang mengarah pada komitmen yang lebih signifikan terhadap LPD dan mendorong OCB.Lembaga Perkreditan Desa (LPD) is an Indonesian microfinance establishment managed exclusively by customary villages in Bali. LPD requires employees to exhibit extra-role behaviour identified as Organizational Citizenship Behavior (OCB) to ensure its sustainability. Therefore, this study examines Social Exchange Theory by following the linkages between variables in the research model. The sample entails 250 married female employees with at least three years of working experience. Data was gathered from a valid questionnaire shared with Google Forms, and was later scrutinized using SEM-PLS through descriptive and inferential analysis. As the results, this study indicate that organizational culture positively influences OCB, work-life balance, and organizational commitment. Work-life balance significantly enhances organizational commitment and OCB. The finding also demonstrate that organizational commitment is crucial in increasing OCB and mediating the linkages between variables. This study emphasizes the implication of central role of organizational culture in ensuring work-life balance for married female employees, leading to a more significant commitment to LPD and fostering OCB
PEMBERDAYAAN POKLAHSAR PERIKANAN DESA KLAMPIS BARAT DENGAN PEMASARAN VIRAL DAN PENGEMASAN PRODUK
Full text linkKegiatan Pengabdian dilaksanakan pada Kelompok Pengolah dan Pemasaran (Poklahsar) Desa Klampis Barat, Klampis, Bangkalan, Jawa Timur. Permasalahan yang dihadapi pengelolaan secara tradisional baik pemasaran maupun pengolahan produknya. Produk mentah hasil tangkapan ikan langsung masih dipasarkan di pelabuhan dan pasar setempat, sedangkan pengemasan masih menggunakan plastik dan mengikatnya dengan tali rafia untuk dijual di pasar yang menyebabkan produk menjadi tidak awet. Tujuan pengabdian memberikan pendampingan pembuatan konten pemasaran viral yang terintegrasi dengan data statistik untuk meningkatkan perluasan area pemasaran dan pembuatan kemasan serta label produk yang menarik. Dimulai dari identifikasi masalah dengan diskusi bersama Ketua Poklahsar secara daring. Lalu pemaparan materi pemasaran viral dan pengemasan produk secara offline. Setelahnya dilakukan pendampingan dalam pembuatan desain label melalui online aplikasi yaitu Canva. Monitoring dan Evaluasi dilakukan sepanjang proses pemaparan materi hingga pendampingan. Hasilnya dengan mendorong para anggota Poklahsar untuk membuat konten pemasaran viral di media sosial dan memberikan arahan mendesain template label produk dengan menggunakan akun Canva untuk kemudian dicetak sesuai kebutuhan produksi. Dampak dari kegiatan ini akan menambah pendapatan dari warga yang mendukung pada terciptanya Desa Mandir
PROFESSIONAL SKEPTICISM AND INTRINSIC MOTIVATION AS DRIVERS OF AUDITORS RESPONSIBILITY FOR FRAUD DETECTION
No full textThis study investigates the mediating roles of intrinsic motivation and professional skepticism in the relationship between self-efficacy and auditors’ responsibility in detecting fraud. Data were collected via an online survey, involving 110 auditors in Indonesia. The results showed that self-efficacy directly affected the intrinsic motivation variables and professional skepticism, but did not directly affect the responsibility of cheating detection. These findings support self-determination theory and social cognitive theory. Notably, intrinsic motivation and professional skepticism mediate the effect of self-efficacy on auditors' responsibility in detecting fraud. Academically, this study enriches auditing literature by showing how internal psychological traits impact ethical responsibilities. As self-efficacy alone does not directly affect detection responsibility, its influence is channeled through motivational and cognitive constructs. It addresses discussions on why self-efficacy fails to predict detection responsibility directly. From a practical standpoint, professional bodies and public accounting firms are encouraged to strengthen auditors’ self-efficacy, skepticism, and intrinsic motivation through targeted programs such as training, socialization, continuing education, and anti-fraud certification. In conclusion, the study confirms the multi-mediated model, where both intrinsic motivation and professional skepticism are are key in transforming self-efficacy into a strong sense of responsibility for fraud detection.This study investigates the mediating roles of intrinsic motivation and professional skepticism in the relationship between self-efficacy and auditors’ responsibility in detecting fraud. Data were collected via an online survey, involving 110 auditors in Indonesia. The results showed that self-efficacy directly affected the intrinsic motivation variables and professional skepticism, but did not directly affect the responsibility of cheating detection. These findings support self-determination theory and social cognitive theory. Notably, intrinsic motivation and professional skepticism mediate the effect of self-efficacy on auditors' responsibility in detecting fraud. Academically, this study enriches auditing literature by showing how internal psychological traits impact ethical responsibilities. As self-efficacy alone does not directly affect detection responsibility, its influence is channeled through motivational and cognitive constructs. It addresses discussions on why self-efficacy fails to predict detection responsibility directly. From a practical standpoint, professional bodies and public accounting firms are encouraged to strengthen auditors’ self-efficacy, skepticism, and intrinsic motivation through targeted programs such as training, socialization, continuing education, and anti-fraud certification. In conclusion, the study confirms the multi-mediated model, where both intrinsic motivation and professional skepticism are are key in transforming self-efficacy into a strong sense of responsibility for fraud detection
THE INTERSECTION OF CORPORATE SOCIAL RESPONSIBILITY AND INNOVATION: A CATALYST FOR SUSTAINABLE GROWTH
No full textThe intersection of Corporate Social Responsibility (CSR) and innovation has garnered significant attention in recent years, as organizations increasingly recognize the potential of CSR initiatives to drive innovative practices. This literature review explores how integrating CSR into business strategies not only enhances corporate reputation, but also fosters creativity and sustainable growth. Research indicates that CSR can act as a catalyst for innovation by aligning organizational goals with social and environmental objectives. By measuring the impact of CSR efforts through key performance indicators, organizations can effectively communicate their results, enhancing credibility and stakeholder relations. This article accentuates the importance of stakeholder engagement in driving innovation through CSR. Collaborative platforms, such as Unilever's Open Innovation Portal, Tesla, etc., have proven effective in harnessing external expertise and driving innovation. It concludes by emphasizing the powerful relationship between CSR and innovation as a driver of competitive advantage. By embracing CSR as a strategic imperative, organizations can unlock new opportunities, foster collaboration, and build a sustainable future. As businesses move forward, it is crucial to integrate CSR into their core strategies, leveraging the power of innovation to create positive social and environmental impact while driving business success
EXTERNAL DEBT: INDONESIA IS IN A DEBT TRAP?
Full text linkCountries with limited domestic funding resources, including Indonesia, urgently need external debt. External debt requires good management so that it does not become a burden or even ensnare the debtor country (debt trap). This study aims to analyze the effect of macroeconomic factors, namely budget deficit, exchange rate, foreign exchange reserves, export, and the previous year's external debt, on the accumulation of external debt. It uses time series data during the period 1990 to 2021. The data analysis method in this study used Vector Autoregressive (VAR). The Impulse Response Function results of VAR analysis showed that budget deficit and foreign exchange reserves can decrease external debt accumulation. Exchange rate depreciation also drops external debt accumulation. Meanwhile, the previous period of external debt increases the accumulation of external debt in Indonesia. This result implies that the government must be able to control the stabilization of these macroeconomic variables so that external debt can be suppressed. Then, it will not become a development burden for Indonesia. In addition, the allocation of external debt must be properly directed to productive sectors so that the interest expense can be covered by return on the use of external debt.Utang luar negeri sangat dibutuhkan oleh negara-negara yang memiliki sumber pendanaan domestik yang terbatas, termasuk Indonesia. Utang luar negeri bagaimanapun juga membutuhkan pengelolaan yang baik agar tidak menjadi beban atau bahkan menjerat negara pengutang (debt trap). Penelitian ini bertujuan untuk menganalisis pengaruh faktor makroekonomi, yaitu defisit anggaran, nilai tukar, cadangan devisa, ekspor, dan utang luar negeri tahun sebelumnya terhadap akumulasi utang luar negeri. Penelitian ini menggunakan data time series selama periode 1990 hingga 2021. Metode analisis data dalam penelitian ini menggunakan Vector Autoregressive (VAR). Hasil Impulse Response Function dari analisis VAR menunjukkan bahwa defisit anggaran dan cadangan devisa mampu menurunkan akumulasi utang luar negeri. Depresiasi nilai tukar juga menurunkan akumulasi utang luar negeri. Sementara itu, utang luar negeri periode sebelumnya meningkatkan akumulasi utang luar negeri Indonesia. Hasil ini mengimplikasikan pemerintah harus mampu mengendalikan stabilisasi variabel makroekonomi tersebut agar ULN dapat ditekan dan tidak menjadi beban pembangunan bagi Indonesia. Selain itu, alokasi ULN harus diarahkan dengan baik ke sektor-sektor produktif sehingga beban bunga dapat tertutupi dari imbal hasil penggunaan utang luar negeri