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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Proceeding of National Conference on Accounting & Finance EkoPreneur Jurnal Ekonomi Perjuangan (JUMPER) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of International Conference Proceedings
Yeni Fitriani Somantri
Universitas Perjuangan Tasikmalaya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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MENINGKATKAN NILAI TAMBAH KERTAS DAUR ULANG (KDU) PADA USAHA KREATIF MUCIZEPAPIER DI DESA CILIMUS, KABUPATEN KUNINGAN Gista Rismayani; Yeni Fitriani Somantri; Intan Rahayu; Setyo Wati
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 3 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract Based on data from the National Waste Management Information System (SIPSN), waste generation reached 17,751,496.81 (tons/year), 9,475,301.63 (tons/year) handling, managed waste 12,658,861, 23 (tons/year), while the unmanaged waste is 5,092,635.58 (tons/year). (https://sipsn.menlhk.go.id/). Garbage is a problem that is quite disturbing for the community. Building the character of a community that cares about the environment is not an easy thing. Many people have the desire to become entrepreneurs (entrepreneurs). However, not many people have the desire to become entrepreneurs who shape social character in their implementation, such as being a (socialpreneur). Not only looking for profit, but also taking care of the environment through pioneering businesses, having a sales value, innovating, to create a prosperous society and love the environment. The purpose of this service is to increase the added value of recycled paper in the mucizepapier creative business. The outputs achieved in this service are the creation of calendar products, A6 notebooks, wedding invitations, and souvenirs from recycled paper. Abstrak Berdasarkan data dari Sistem Informasi Pengelolaan Sampah Nasional (SIPSN), timbulan sampah mencapai 17.751.496,81 (ton/tahun), penanganan yang telah dilakukan sebanyak 9.475.301,63 (ton/tahun), sampah yang terkelola sebanyak 12.658.861,23 (ton/tahun), sedangkan sampah yang tidak terkelola 5.092.635,58 (ton/tahun). (https://sipsn.menlhk.go.id/). Sampah menjadi permasalahan yang cukup meresahkan bagi masyarakat. Membentuk karakter masyarakat yang peduli akan lingkungan bukanlah hal yang mudah. Banyak masyarakat yang memiliki keinginan menjadi wirausahawan (entrepreneur). Namun tidak banyak masyarakat yang memiliki keinginan untuk menjadi wirausaha yang membentuk karakter sosial dalam pelaksanaannya, seperti halnya menjadi (socialpreneur). Tidak hanya mencari keuntungan, namun melakukan pemeliharaan lingkungan melalui usaha yang dirintis, memiliki nial jual, berinovasi, untuk mewujudkan masyarakat yang sejahtera dan cinta lingkungan. Tujuan dari pengabdian ini adalah untuk meningkatkan nilai tambah pada kertas daur ulang pada usaha kreatif mucizepapier. Luaran yang dicapai pada pengabdian ini adalah terciptanya produk kalender, buku catatan A6, undangan pernikahan, dan cindera mata dari hasil kertas daur ulang.
PENDAMPINGAN PENENTUAN BIAYA PRODUKSI DAN HARGA JUAL PRODUK KERTAS DAUR ULANG PADA USAHA KREATIF SKALA MIKRO Gista Rismayani; Yeni Fitriani Somantri; Intan Rahayu; Setyo Wati; Uney Nurmaya; Osa Sri Azzahra; Silpa Fauziah; Wulan Herlina; Ernawati Ernawati; Erli Dwi Rizki
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.469-475

Abstract

Pengabdian ini bertujuan untuk memberikan teknologi tepat tuna perhitungan harga pokok produksi dalam menentukan harga jual produk daur ulang dengan  bahan baku kertas yang telah di daur ulang dengan menggunakan metode full costing dan job order costing. Selain itu, pemberian edukasi pada generasi Z milenial mahasiswa fakultas ekonomi dan bisnis untuk lebih mencintai lingkungan dengan berkreasi secara ramah lingkungan, sehingga menciptakan karakter yang cageur, bageur, pinter, bener, tur singer dengan penerapan akuntansi biaya dan akuntansi lingkungan.  Metode pelaksanaan pada pengabdian ini adalah mengklasifikasikan BBB, BTKL, dan BOP pada hasil pembuatan kertas daur ulang dan hasil produk kertas daur ulang untuk menentukan HPP. Tahapan selanjutnya adalah menentukan harga jual dengan margin yang diinginkan oleh mitra pengabdian serta membandingkannya dengan harga pasar.
PENGGUNAAN MEDIA PEMBELAJARAN BOARD GAME: COUNTAX DICEBOARD SEBAGAI UPAYA MENINGKATKAN LITERASI AKUNTANSI SISWA SMK DI KABUPATEN TASIKMALAYA Laras Pratiwi; Suci Putri Lestari; Yeni Fitriani Somantri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i1.300-306

Abstract

Tantangan Akuntan pada era industri 4.0 adalah menyediakan pemahaman intuitif yang akurat dan mendalam terhadap informasi. Transformasi pendidikan akuntansi sangat diperlukan untuk menjawab tantangan pada era industri 4.0. Transformasi digital telah membawa dampak terhadap berbagai hal dalam dunia Pendidikan, salah satunya adalah perubahan pola interaksi peserta didik ketika belajar di kelas. Kegiatan Pengabdian kepada Masyarakat (PkM) yang kami diselenggarakan merupakan pengembangan dari penelitian sebelumnya mengenai Pemanfaatan Media pembelajaran Countax Diceboard sebagai upaya peningkatan literasi akuntansi dan pajak mahasiswa (Pratiwi et al., 2023). Tujuan dari kegiatan PkM memberikan kontribusi peningkatan literasi akuntansi dan pajak Siswa/I SMK di Kabupaten Tasikmalaya melalui media pembelajaran board game. Kegiatan PkM dilaksanakan di SMK Daaruddawah yang diikuti oleh peserta kegiatan sebanyak 20 siswa SMK kelas 11 dan kelas 12. Metode kegiatan PkM terdiri dari tiga tahapan, yaitu tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Hasil dari kegiatan ini memberikan manfaat bahwa dengan adanya media pembelajaran board game mampu meningkatkan minat belajar akuntansi siswa di kelas. Hasil simulasi belajar menggunakan media pembelajaran Countax Diceboard menunjukan terdapat peningkatan literasi akuntansi siswa di SMK Daarudda’wah.
Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.
Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.
Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger Pratiwi, Laras; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1151

Abstract

East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight. Tax revenue at the maximum level can be realized if people obey on their tax obligations. Some of the factors that cause low taxpayer compliance are the existence of public dissatisfaction with public services, uneven infrastructure development, and the many corruption cases committed by unscrupulous officials. This research is an associative study, which aims to determine the influence of tax modernization and human integrity on taxpayer compliance. Sampling technique using accidental sampling with the number of respondents 61 individual taxpayers scattered in the East Prianger. The results showed that tax modernization had no effect on taxpayer compliance, while human integrity had an effect on taxpayer compliance. This research is important because it’s able to explain the factors that affect taxpayer compliance. The novelty in this study is focusing on human integrity on tax compliance, especially in the East Preanger region. This study also provides ideas about solutions that must be taken by the government and society to increase tax revenue, especially in the East Prianger.
PENGUNGKAPAN EMISI KARBON DAN GREEN ACCOUNTING TERHADAP PERFORMA PERUSAHAAN DENGAN PENGUNGKAPAN SDGs SEBAGAI VARIABEL PEMEDIASI Pratiwi, Laras; Somantri, Yeni Fitriani; Rahayu, Intan
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.544

Abstract

The disclosure of carbon emissions and the application of Green Accounting in corporate sustainability reports is voluntary. This means that companies have the freedom to disclose the extent of their role in environmental sustainability. This study aims to determine the effect of carbon emission disclosure and Green Accounting on company performance with the SDGS variable as a mediator. The sampling technique uses purposive sampling, which consists of 21 companies. The results of the data analysis concluded that the companies with the highest carbon emissions are companies in the infrastructure sector, the companies that incur the highest environmental costs are companies in the energy sector, carbon emissions disclosure has no effect on company performance, carbon emissions disclosure has no effect on SDGs disclosure, Green Accounting is having a significant impact on company performance, Green Accounting has a significant effect on SDGs disclosure, SDGs have a significant effect on company performance, SDGs are unable to mediate the impact of Green Accounting on company performance, and SDGs are unable to mediate the effect of carbon disclosure on company performance. The results of this study prove that the highest carbon-producing company does not automatically become the most responsible company for environmental management. This study has important implications for companies, the government, and investors in Indonesia. Companies are advised to implement Green Accounting and SDG disclosure as part of a long-term sustainability strategy to improve their financial performance and corporate image. To encourage businesses to be more environmentally friendly, the government needs to make rules and rewards stricter when it comes to lowering carbon emissions. We advise investors to weigh SDG disclosure alongside short-term financial performance when assessing a company's long-term performance.
Sosialisasi Akad Bagi Hasil dan Akad Jual Beli sebagai Upaya Meningkatkan Perekonomian Perempuan Secara Islami Rismayani, Gista; Pratiwi, Laras; Somantri, Yeni Fitriani
Empowerment Vol. 5 No. 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5033

Abstract

Lack of knowledge about riba, the laws that underlie riba, the reasons for the prohibition of riba, the things that cause usury and the effects of usury on the people, they need for an understanding of usury in Islam so as not to fall further into sin. In this community service, socialization regarding sharia is needed to manage resources and the application of business in accordance with sharia principles through profit sharing contracts and buying and selling contracts for PKK women in Kedungwuluh village, Padaherang sub-district, Pangandaran district so that the resources they have can be used. utilized properly, and provide benefits and benefits for the people in the corridor of Islam. Evaluation in the implementation of this community service activity is to provide questionnaires to the participants regarding the seminar training that has been carried out and regarding the suitability of the seminar material that has been delivered. The results show that the majority of housewives have experienced an increase in the pretest score from post by 81% while 19% have not and tend to experience a decrease in value.Kurangnya pengetahuan tentang riba, hukum-hukum yang mendasari riba, sebab-sebab pengharamanya riba, hal-hal yang menyebabkan riba serta dampak yang diakibatkan oleh riba terhadap umat, perlu adanya pemahaman tentang riba dalam islam agar tidak semakin terjerumus kedalam dosa. Dalam pengabdian masyarakat ini diperlukan sosialisai mengenai syariat untuk mengelola sumber daya dan penerapan bisnisnya yang sesuai dengan prinsip-prinsip syariah melalui akad bagi hasil dan akad jual beli pada ibu-ibu PKK di desa kedungwuluh, kecamatan padaherang, kabupaten pangandaran agar sumber daya yang dimiliki dapat termanfaatkan dengan baik, dan memberikan keuntungan serta kemaslahatan bagi umat dalam koridor Islam. Evaluasi dalam pelaksanaan kegiatan pengabdian kepada masyarakat ini adalah memberikan kuisioner kepada para peserta mengenai pelatihan seminar yang telah dilaksanakan dan mengenai kesesuaian materi seminar yang telah disampaikan. Hasil menunjukkan mayoritas Ibu-ibu rumah tangga telah mengalami peningkatan nilai pretest dari post sebesar 81% sedangkan 19% belum dan canderung mengalami penurunan nilai. 
IDENTIFIKASI FRAUD HEXAGON THEORY DAN PARTISIPASI MASYARAKAT DESA DALAM MEMITIGASI RISIKO FRAUD PENGELOLAAN DANA DESA Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani; Sundari, Yona Rida; Suhaya, Virdha Firdaus; Suganda, Fahmi Fauzan
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.364

Abstract

This study aims to identify the impact of pressure, rationalization, and potential collusion on the risk of fraud in managing village funds, where the main obstacles faced are the lack of community participation and low human resources. Community participation is considered an essential form of transparency and accountability in managing village funds in the hope of preventing fraud. This research is a quantitative study designed in the form of a survey. The research population includes villages in the Cibalong Sub-district area, and the area sampling technique of six villages was used. This research used the Structural Equation Modeling Partial Least Squares (SEM PLS) method. The results showed that the elements in the fraud hexagon model, such as pressure, rationalization, and potential collusion, did not significantly impact the risk of fraud in managing village funds. In addition, the findings also show that community participation does not have a significant effect in reducing the likelihood of fraud in the management of village funds. The implications of this research encourage an improved understanding of village fund management practices to reduce the risk of fraud and increase village community participation.
PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI PELATIHAN KEUANGAN PADA INDUSTRI RUMAHAN Pratiwi, Laras; Somantri, Yeni Fitriani; Rahayu, Intan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v3i1.127-131

Abstract

The PPPA Ministry since 2016 has been implementing Women's Economic Empowerment activities through the development of Home Industry Actors (IRs). Home Industry (IR), which is a micro-scale industry, generally utilizes or produces products in the form of finished goods that provide added value and are done at home, specifically or even as part-time work (Kemenppa, 2018). One type of home industry that can be run by a housewife is production or trade on a small scale whose operational processes can be carried out at home both directly and virtually. Problems arise when financial management and bookkeeping processes are not going well. The purpose of this community service activity is to provide education to Home Industry players regarding financial management. This activity provides benefits for home industry players. The process of recording financials in an orderly manner can provide an overview of the company's financial condition and can consider in decision making. Community service activities are carried out through three stages. First is the preparation stage; the second is the implementation phase of the event, and the third is the evaluation phase. The results of this community service activity are the understanding of the financial records of home industry owners in the Al-Mahabbah Foundation environment, the home industry players have been able to record company finances based on the applicable financial statements.
Co-Authors Afifah Septiani Judin Erli Dwi Rizki Ernawati Ernawati Gista Rismayani Intan Rahayu Intan Rahayu Laras Pratiwi Laras Pratiwi Lestari, Suci Putri Osa Sri Azzahra Pratiwi, Laras Setyo Wati Silpa Fauziah Suci Nurtin Suci Putri Lestari Suci Putri Lestari Suganda, Fahmi Fauzan Suhaya, Virdha Firdaus Sundari, Yona Rida Ulfa Luthfia Nanda Ulfa Luthfia Nanda Uney Nurmaya Wawan Sukmana Wulan Herlina