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All Journal Loquen: English Studies Journal Aptisi Transactions on Management Ilomata International Journal of Tax and Accounting Jurnal Pengabdian Masyarakat Asia International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Borobudur Educational Review Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Amkop Management Accounting Review (AMAR) Soedirman Accounting, Auditing and Public Sector Journal Riwayat: Educational Journal of History and Humanities Jurnal Ar Ro'is Mandalika (Armada) Accounting Journal of Ibrahimy (AJI) JER Atestasi : Jurnal Ilmiah Akuntansi Jurnal Manajemen Strategis: Jurnal Mantra
Sari, Gema Ika
Universitas Bina Bangsa
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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EMPOWERMENT OF FINANCIAL MANAGEMENT AND UTILIZATION OF ARTIFICIAL INTELLIGENCE TO SUPPORT GLOBAL MARKET PENETRATION AT BIG BEE FARM AGRITOURISM, THAILAND Gema Ika Sari; Bambang Dwi Suseno; Sasithorn Suwandee; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Riani Puasarin; Fitriyansyah Fitriyansyah; Nani Rohaeni
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.269

Abstract

This Community Service Program (PkM) aims to empower financial management practices and optimize the utilization of Artificial Intelligence (AI) to support global market penetration at Big Bee Farm Agritourism, Thailand. The program addresses key challenges such as weak financial governance, limited digital literacy, and low adoption of advanced technologies that hinder the competitiveness of agritourism enterprises in the global market. A participatory approach was applied through field observation, training, mentoring, and evaluation involving management and staff of the agritourism  business. The implementation of the program focused on strengthening financial management capacity, enhancing digital literacy, and introducing AI-based tools for business operations, marketing, and customer engagement. The results indicate significant improvements in financial recording systems, budgeting awareness, and financial transparency. In addition, participants demonstrated increased understanding and initial application of digital technologies and AI in supporting business activities, particularly in marketing and data utilization. Furthermore, the program contributed to expanding the business’s global market orientation through improved digital promotion strategies and enhanced readiness for international competitiveness. Although AI integration is still in the early stage, the initiative successfully initiated a transformative shift toward technology-driven agritourism management. Overall, the program demonstrates that the integration of financial empowerment and digital innovation plays a crucial role in strengthening the sustainability and global competitiveness of agritourism enterprises.
STRENGTHENING FINANCIAL GOVERNANCE AND ACCOUNTING-BASED BUSINESS STRATEGIES TO ENHANCE THE COMPETITIVENESS OF TRADITIONAL MARKET TRADERS IN SUBANG JAYA (SS15) Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.270

Abstract

This community service program aimed to strengthen financial governance and accounting-based business strategies to enhance the competitiveness of traditional market traders in Subang Jaya (SS15), Malaysia. The program adopted a participatory and empowerment-based approach involving 25 traditional market traders from various small-scale business sectors. The implementation consisted of several stages, including needs assessment, training, mentoring, and evaluation. Data were collected using quantitative and qualitative methods through questionnaires, interviews, observations, and documentation. The effectiveness of the program was evaluated using pre-test and post-test analysis combined with thematic analysis. The results indicate significant improvements in financial governance, accounting practices, and strategic business capabilities among participants. Prior to the program, most traders demonstrated weak financial governance, including the absence of budgeting and poor separation between personal and business finances. After the intervention, the proportion of participants categorized as having good financial governance increased from 16% to 56%. In terms of accounting practices, participants showed substantial progress in recording transactions and preparing simple financial reports, with full implementation increasing from 16% to 60%. Furthermore, the ability of traders to formulate accounting-based business strategies improved significantly, as reflected in the increase of participants with high strategic capability from 16% to 52%.
STRENGTHENING GREEN ACCOUNTING LITERACY FOR THE INDONESIAN MIGRANT WORKERS ASSOCIATION IN PETALING JAYA, SELANGOR, MALAYSIA TO PROMOTE SUSTAINABLE WORK PRACTICES Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.271

Abstract

This community service program aimed to strengthen green accounting literacy among members of the Indonesian Migrant Workers Association in Petaling Jaya, Selangor, Malaysia, in order to promote sustainable work practices and improve financial accountability. The program was designed to address the limited understanding of environmentally oriented accounting practices among migrant workers, particularly in relation to financial management, resource efficiency, and sustainable economic behavior. The implementation method consisted of training sessions, mentoring activities, interactive discussions, and practical simulations related to green accounting principles, simple financial recording, budgeting, and sustainable workplace practices. Participants were introduced to the importance of integrating environmental awareness into financial decision-making and daily economic activities. The results of the program indicate significant improvements in participants’ understanding and application of green accounting concepts. First, the program successfully strengthened participants’ awareness of sustainable financial governance, reflected in better budgeting practices, improved financial discipline, and increased understanding of environmentally responsible economic behavior. Second, participants demonstrated improved ability to implement accounting-based practices through systematic transaction recording and the preparation of simple financial reports that considered resource efficiency and sustainability aspects. Third, the program contributed to the enhancement of participants’ work competitiveness and adaptability by encouraging the use of financial information for planning, cost control, and sustainable decision-making. Overall, the program proved effective in increasing green accounting literacy and fostering sustainable work practices among Indonesian migrant workers in Malaysia.
Enhancing Community Economic Self-Reliance through Training on the Processing of Local Food-Based Chips Basrowi; Abdur Rahman Irsyadi; Gema Ika Sari; Uli Wildan Nuryanto; Hidayatulloh; Nani Rohaeni; Muhammad Fahri Ali; Dian Novitasari; Ahmad Riadudin
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3007

Abstract

Purpose: This Community Service Program (PkM) aimed to strengthen community economic self-reliance through local food-based chip processing training in the Cluster Houten KSB area, Serang City, Banten. The program addressed the issue of unemployment and limited entrepreneurial skills among community members by providing alternative opportunities for household income generation through home-based businesses utilizing local resources. Method: The program employed a participatory training approach conducted on May 18, 2026. The activities included material presentations, practical demonstrations, production assistance, and interactive discussions on business opportunities and product marketing strategies. The training focused on processing sweet potatoes, cassava, and bananas into value-added chip product. Practical Applications: The program outcomes can be applied to support the development of small-scale and home-based enterprises. The acquired knowledge and skills in product processing, packaging, and business management may assist participants in creating sustainable income sources, expanding local entrepreneurship, and promoting community-based economic development. Conclusion: The results indicated improvements in participants’ knowledge and practical skills related to chip production and small business management. Participants also showed strong enthusiasm and motivation to establish independent businesses, suggesting that the program has potential to create economic opportunities, reduce unemployment, and strengthen the local creative economy.
Strengthening Community Economic Independence through Home Industry-Based Virgin Coconut Oil (VCO) Production Training in Serang City Abdur Rahman Irsyadi; Basrowi; Nani Rohaeni; Gema Ika Sari; Fahrurozi; Ela Melinda; Siti Hamdiah; Azmi Afifah; Silvia Maharani; Atik Budi Paryanti; Rahmadiana
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3008

Abstract

Purpose: This Community Service Program (PkM) aimed to strengthen community economic independence through home industry-based Virgin Coconut Oil (VCO) production training for unemployed community members in Serang City, Banten. The program addressed unemployment issues and the limited utilization of local resources for productive economic activities. Method: The program employed a participatory training approach involving lectures, demonstrations, hands-on practice, interactive discussions, and mentoring sessions. Training materials included coconut selection, VCO processing techniques, hygiene and quality control, packaging, and basic marketing strategies. The activity involved productive unemployed residents as the main participants. Practical Applications: The program provides practical benefits by equipping participants with entrepreneurial knowledge and technical skills that can be applied to establish sustainable home-based businesses, create additional income sources, and support local economic development. Conclusion: The program improved participants’ knowledge and practical skills in VCO production and increased motivation to develop independent businesses, contributing to community economic empowerment and unemployment reduction.
Training on the Utilization of Coconut Husk Waste into High-Value and Environmentally Friendly Industrial and Agricultural Products (Coco Peat, Bistel, and Coco Bristle) Nani Rohaeni; Abdur Rahman Irsyadi; Gema Ika Sari; Basrowi; Bambang Dwi Suseno; Azimi Faqqihuddin Arsyad; Muhammad Fahmi Baehaqi; Indriana Puspitasari
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3009

Abstract

Purpose: This community empowerment program aimed to improve community knowledge, technical skills, and entrepreneurial interest in utilizing coconut coir waste to produce environmentally friendly and high-value products, namely coco peat, bistel (coco fiber), and coco bristle. The program addressed the issue of underutilized agricultural waste and the limited public awareness regarding its economic potential for supporting sustainable local economic development. Method: The program employed a participatory approach involving lectures, demonstrations, hands-on practice, interactive discussions, and technical assistance. The participants consisted of 17 community members and local small business actors. The effectiveness of the program was evaluated through observations and comparisons of participants’ knowledge and skill levels before and after the training activities. Practical Applications: The findings provide practical implications for community empowerment and sustainable waste management. The acquired skills can be applied in the development of small-scale businesses based on coconut coir processing, contributing to value-added product creation, income generation, and environmentally friendly agricultural and industrial practices. Conclusion: The program significantly improved participants’ knowledge and technical skills in processing coconut coir waste into valuable products. The findings indicate that coconut coir utilization can support community economic empowerment, reduce organic waste, and promote sustainable local resource-based industries.
PENGARUH AKUNTANSI FORENSIK DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA ORGANISASI SEKTOR PUBLIK Bambang Arianto; Gema Ika Sari
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.9865

Abstract

This study aims to examine the effect of forensic accounting and internal control systems on fraud prevention in public sector organizations. Fraud in the public sector remains a critical issue because it is directly related to budget governance, public service accountability, bureaucratic integrity, and public trust in government institutions. This study employed a quantitative approach using a survey method involving 35 respondents who were associated with financial management, internal auditing, supervision, and administration in public sector organizations. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the SmartPLS application to examine the influence of the independent variables on fraud prevention in public sector organizations. The findings indicate that forensic accounting has an effect on fraud prevention, while forensic accounting also affects the internal control system. In addition, forensic accounting and internal control systems each have a positive effect on fraud prevention. This study further confirms that the better the implementation of forensic accounting and internal control systems, the greater the ability of public sector organizations to prevent potential fraud.
THE EFFECT OF VILLAGE OFFICIALS’ DIGITAL LITERACY AND SOCIAL MEDIA TRANSPARENCY ON DIGITAL FRAUD PREVENTION IN VILLAGE FUND GOVERNANCE Bambang Arianto; Gema Ika Sari
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.20917

Abstract

This study aims to examine the effect of village officials’ digital literacy and social media transparency on digital fraud prevention in village fund governance. In the context of village government, digital fraud may arise from the misuse of information systems, manipulation of financial data, lack of budget information disclosure, and weak technology-based supervision. Village officials’ digital literacy is an important factor that enables village officials to use digital technology appropriately in the process of village financial governance. In addition, social media transparency also serves as a means of public information disclosure that can strengthen community oversight of village fund management. This study employs a quantitative approach using a survey method involving 43 respondents who are related to village financial governance. The research data were analyzed using multiple linear regression or Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationships among variables as well as the validity and reliability of the research instruments. The findings reveal that village officials’ digital literacy and social media transparency each have a significant effect on digital fraud prevention in village fund governance. Furthermore, village officials’ digital literacy and social media transparency have a positive effect on digital fraud prevention in village fund governance.
Studi Fenomenologi Integrasi Biodiversity Accounting dalam Model Bisnis Keberlanjutan UMKM Madu Teuweul Bambang Arianto; Gema Ika Sari
Jurnal Manajemen Strategis: Jurnal Mantra Vol. 2 No. 01 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmt.v2i01.2269

Abstract

This study aims to analyze the integration of biodiversity accounting in the sustainability business model for Micro, Small, and Medium Enterprises (MSMEs) of Teuweul Honey. This is because preserving biodiversity in a business context can enhance business competitiveness. Thus, the concept of biodiversity accounting can be applied in the operations of MSMEs based on natural resource ecosystems. This study employs a phenomenological approach with the Interpretative Phenomenological Analysis (IPA) method. Data were obtained through in-depth interviews and observations with categories based on the statements of the research subjects. This study involved three subjects who were Teuweul Honey farmers in Serang Regency. The research subjects stated that the integration of biodiversity accounting in the sustainability business model of MSMEs of Teuweul Honey contributed to increasing profits in business management, preserving natural resource ecosystems, and biodiversity, and strengthening the added value of products. This study also found that there was an increase in transparency in reporting environmental and social impacts in the context of MSMEs which could be one of the strengthening of consumer preferences.
THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE, BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS ON COMPANY VALUE Hana Hanifah; Gema Ika Sari; Dini Awaliyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.455

Abstract

Finding out whether the Board of Directors, Board of Commissioners, Audit Committee, and Company Size significantly impact Firm Value in Primary Consumer Goods (Non-Cyclical Consumption) Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 Period is the main objective of this research. As supplementary data, this study uses financial data available on the Indonesia Stock Exchange website (www.idx.co.id). As a result of using purposeful sampling, 77 core consumer goods businesses were included in the sample. Multicollinearity, autocorrelation, normality, and heteroscedasticity tests were among the data-preparation tests. The method used to analyse the data included multiple linear regression, correlation, coefficient of determination, partial t-testing, and simultaneous F-tests. According to the study's findings, there is a partial impact of the Board of Directors variable on Company Value, a partial impact of the Board of Commissioners variable on Company Value, an impact of the Audit Committee variable on Company Value, an impact of Company Size on Company Value, and a combined impact of the Board of Directors, the Board of Commissioners, company size, and audit committee on Company Value.
Co-Authors Abdur Rahman Irsyadi Ahmad Riadudin Ahmad Suhaili Ahmad Suhaili Ahmad Suhaili Anggriawan, Muhammad Angga Apollo Daito Atik Budi Paryanti Azimi Faqqihuddin Arsyad Azmi Afifah Bambang Arianto Bambang Arianto Bambang Arianto Basrowi Basrowi Dian Novitasari Dini Awaliyah Dzikri, Ahlu Eko Prasetyo Ela Melinda Elly K. N., Nabila Elly K.N, Nabila Fahrurozi fatimah Fatimah Fitriyansyah Fitriyansyah Furtasan Ali Yusuf Habsyi, Muhamad Anton Hana Hanifah Hayadi, Herawan Herwadi, Dwi Juni Arti Hidayatullah Hidayatullah Hidayatullah Hidayatullah hidayatullah, Hidayatullah hidayatullah Hidayatulloh Indriana Puspitasari Jayadi, B. Herawan Juhari Ali khaeruman Kusuma, Bayyu Indra Lesfandra Lesfandra Lesfandra, Lesfandra Maharani, Silvia Mamay Komarudin Mohamad Husni, Mohamad Mohd Mizan bin Asalam Muafidah, Muafidah Muhammad Fahmi Baehaqi Muhammad Fahri Ali Nani Rohaeni Nining Sulastri Kurnia Putra, Candra Basroni Rahemee Rahemee Rahmadiana Raman Raman, Raman Riani Puasarin Sasithorn Suwandee Setiawati, Erlina Silvia Maharani Siti Hamdiah Subranta, Aris Suparmoko, Muhamad Suseno, Bambang Dwi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Tresnawati, Shandy Tri Widyastuti Udin Suadma Uli Wildan Nuryanto