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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan I-Finance Journal Akuisisi : Jurnal Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen GERVASI: Jurnal Pengabdian kepada Masyarakat JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Mattawang: Jurnal Pengabdian Masyarakat TRIBUTE: JOURNAL OF COMMUNITY SERVICES Jurnal Fairness DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Aktual : Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Teknologi Informasi dan Komunikasi Kreativasi: Journal of Community Empowerment Jurnal Akuntansi
Fitranita, Vika
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Fiscal Distress: The Role of Budget Policy in Local Government Robinson, Robinson; Fitranita, Vika; Putri, Ratih Astiakurnia; Triputrajaya, Andi Ihsan; Puansah, Irman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3972

Abstract

Fiscal distress in local governments, particularly in South Sumatra, poses a significant challenge to delivering public services due to limited financial capacity. This study aims to examine the impact of budget policies, specifically surplus or deficit and solvency, on fiscal distress, using the stakeholder theory to understand how local governments adapt to central government funding pressures. The research employs a quantitative approach, analyzing data from 65 local governments in South Sumatra from 2020 to 2023, totaling 260 observations. Logistic regression is used to test the effect of budget deficit policy and three solvency ratios (operational, employee expenditure, and total budget solvency) on fiscal distress, measured by the regional fiscal capacity ratio. The findings show that 58% of local governments experienced fiscal distress, with budget deficits significantly increasing the likelihood of distress, while operational budget solvency significantly reduces it. Employee expenditure and total budget solvency show no significant effect, likely due to mandatory spending regulations. The study concludes that effective budget management, through realistic revenue projections and optimized operational expenditures, is crucial for mitigating fiscal distress, offering practical guidance for local governments to enhance financial stability.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Fitranita, Vika; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.562 KB) | DOI: 10.33369/fairness.v7i1.15145

Abstract

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.
PELATIHAN PEMBUATAN PUPUK CAIR ORGANIK BERBAHAN BATANG PISANG SEBAGAI PENGGANTI PUPUK KIMIA DI DESA TALANG KARET KABUPATEN KEPAHIANG Achmad, Feerzet; Sulaiman, Ali Khotib; Fitranita, Vika; Sylvia, Teny; Firmansyah, Agus; Suhartono, Suhartono
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 8 No. 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v8i3.510

Abstract

Pupuk organik cair (POC) adalah pupuk cair hasil fermentasi dengan bahan limbah organik hasil pertanian dan limbah organik rumah tangga dan dibantu dengan EM4, pupuk ini merupakan salah satu inovasi bagi masyarakat yang ketergantungan terhadap pupuk kimia yang memiliki harga yang cukup mahal. Kandungan pupuk organik cair ini pada dasarnya hampir sama dengan pupuk kimia dimana unsur yang terdapat didalam nya berupa unsur C, N, dan H yang dapat berguna bagi kesuburan tanah. Batang pisang menjadi salah satu bahan yang banyak digunakan dalam pembuatan pupuk organik cair ini, dikarenakan populasinya yang cukup melimpah di Desa Talang Karet, Kabupaten Kepahiang, yang mayoritas penduduk nya bermata pencaharian sebagai petani baik kebun maupun hortikultura. Pelatihan ini bertujuan untuk memberikan pengetahuan kepada masyarakat terkait dengan pentingnya beralih dari pupuk kimia pada pupuk organik, sehingga dana yang dialokasikan masyarakat tidak terlalu berlebihan pada pupuk, namun dapat di alokasikan pada kepentingan kebun lainnya. Tingkat keberhasilan dari pelatihan ini dinilai dari pupuk yang dihasilkan, mencakup kekentalan, dan pH.
Digital Financial Literacy Training for MSME Operators in Tapak Gedung Village Kabawetan District Kepahiang Regency Fitranita, Vika; Sriwidharmanely, Sriwidharmanely; Hatta, Madani; Suniga, John Paul C.
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): Aktual: Jurnal Pengabdian Kepada Masyarakat January 2025
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v3i1.354

Abstract

This activity aims to improve digital financial literacy in MSMEs in Tapak Gedung Village through training and mentoring programs. This activity is motivated by the low level of digital financial literacy in Indonesia, especially for Micro, Small and Medium Enterprises (MSMEs). The 2022 National Survey on Financial Literacy and Inclusion (SNLIK) conducted by the Financial Services Authority (OJK) shows that financial literacy in Indonesia has only reached 49.68%, while financial inclusion is at 85.10%. This gap indicates that although many people have access to digital financial services, their understanding is still limited, making them vulnerable to illegal investments and online scams. The methods used in this activity include socializing the importance of digital finance, providing hands-on training on using financial applications such as Paper.id and providing ongoing mentoring to support implementation. An evaluation was conducted after the training to measure participants' understanding and application of the knowledge gained. The results showed that participants showed an increased understanding in using digital financial applications, especially in recording transactions, managing cash flow, and real-time financial reporting. In addition, MSME players also began to realize the importance of investing in legal financial institutions registered and supervised by OJK. In conclusion, digital financial literacy training has a positive impact on the financial management skills of MSMEs. With increased knowledge, small business owners can manage their businesses with more confidence, improve competitiveness, and navigate the challenges of the digital economy more effectively.
The Effect of Green Accounting Implementation, Material Flow Cost Accounting, Enviromental Perfomance, and Enviromental Disclosure on Sustainable Development Goals (SDGs) Kurniawan, Relin; Fitranita, Vika
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 1 (2024): January - March 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.1.11607

Abstract

The rapid development of the industrial world has led to competition between companies to achieve their goals. The environment around the company also has an impact as a result of this competition. The purpose of this study was to examine the effect of Green Accounting, Material Flow Cost Accounting (MFCA), Enviromental Performance, and Enviromental Disclosure on Sustainable Development Goals (SDGs). The population used is oil and gas sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The sample technique used Purposive Sampling, so that the sample amounted to 40 (8 companies for 5 years). The results showed that Green Accounting and Environmental Performance were able to improve SDGs, while Material Flow Cost Accounting (MFCA) and Environmental Disclosure had no influence on SDGs. This study provides implications for oil and gas sector companies that implement Green Accounting and disclose Enviromental Performance by incurring environmental costs will help improve the achievement of SDGs.
PENGEMBANGAN EKONOMI DIGITAL MELALUI PEMBUATAN TOKO ONLINE DAN PENCATATAN KEUANGAN BERBASIS APLIKASI SI APIK PADA PENGRAJIN KOPI PARE DI KOTA BENGKULU Fitranita, Vika; Suryadi, Dedi; Febliansa, Muhammad Rahman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35755

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membantu mengembangkan usaha melalui pengelolaan ekonomi dan bisnis digital, melalui pemberian pengetahuan dan keterampilan manajemen usaha produktif dari tiga bidang, yaitu keuangan, produksi dan pemasaran. Mitra yang didampingi pada kegiatan ini adalah pengrajin kopi yaitu Komocha Black Coffee (KBC). Target utama dalam kegiatan ini adalah terjadi peningkatan pendapatan pelaku usaha. Metode kegiatan ini adalah diskusi, pelatihan, wawancara dan pendampingan. Hasil kegiatan ini telah dirasakan bermanfaat bagi tim mitra, karena pengetahuan dan keterampilan mitra mengalami peningkatan yang luar biasa. Mitra memiliki toko online, iklan bersponsor, pencatatan keuangan digital dan memiliki mesin roasting kopi.
Digital Tranformation of Sport Tourism Management through the Implementation of Sport Tourism App 5.0 in Kemumu Village: Tranformasi Digital Pengelolaan Wisata Olahraga melalui Penerapan Sport Tourism App 5.0 di Desa Kemumu Raibowo, Septian; Fitranita, Vika; Suranti, Dewi; Restu Ilahi, Bogy
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4413

Abstract

This community service program aims to promote digital transformation in sport tourism management in Kemumu Village, North Bengkulu Regency, through the implementation of Sport Tourism App 5.0. The activity employed a Participatory Action Research (PAR) approach involving 40 participants from tourism groups (Pokdarwis), MSME actors, and youth organizations (Karang Taruna). The stages included needs analysis, digital literacy training, application implementation, and evaluation using the Kirkpatrick model. The results indicated an improvement in community digital literacy by 29.3%, with 70% of participants actively using the application for tourism promotion and online booking. Moreover, MSME transactions increased by 45%, and tourist visits rose by 38% within the first two months after implementation. The Sport Tourism App 5.0 effectively enhanced digital capacity, strengthened social collaboration, and expanded the community’s economic impact. This initiative serves as a replicable model of technology-based community empowerment for other tourism villages in Indonesia.
Co-Authors A'yun, Qurrata Agus Firmansyah Akbar, Achmad Ardifarah, Khalisha Dhiya Ardina, Mona Astiakurnia Putri, Ratih Aulia, Ramadha Ayub Sugara Dearti, Fitri Dedi Suryadi Dianty, Andini Tiara Dwi Kurniawan, Bagas Edi Susanto Eko Risdianto Fachruzzaman, Fachruzzaman Fakhirah Febliansa, Muhammad Rahman Feerzet Achmad Hatta, Madani Indriani, Rini Irman Puansah Jayawarsa, A.A. Ketut Julia Purnama Sari Juwandi, Dwidriandito Juwita, Rahma Dwi Kamaludin Kamaludin Kurniawan, Relin Makhrian, Andy Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Nafri Yanti Nanda Putri, Lyra Restu Ilahi, Bogy Robinson robinson Sarina Sarina Septian Raibowo Siti Nur Azizah, Siti Sriwidharmanely, Sriwidharmanely Suhartono Sulaiman, Ali Khotib Suniga, John Paul C. Suranta, Eddy Suranti, Dewi Sylvia, Teny Tarisa Triputrajaya, Andi Ihsan Wijayanti, Indah Oktari Win Syaputra, Edo Zaman, Adista Anbarani Putri Zoraya, Intan Zuhri, Ahmad Azkal Azkiya