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All Journal Visionist Jurnal Riset Terapan Akuntansi Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Abdi Masyarakat Saburai (JAMS) Jurnal Manajemen Mandiri Saburai (JMMS) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Indonesian Community Journal Journal of Social And Economics Research JURNAL ILMU MANAJEMEN SABURAI (JIMS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Devotion: Journal Corner of Community Service Jurnal Riset Ekonomi dan Akuntansi Jurnal Komprehenshif FATHIR: Jurnal Studi Islam Jurnal Akuntansi Hukum dan Edukasi journal of social and economic research
Deviana Sari
Universitas Sang Bumi Ruwa Jurai
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemanfaatan Aplikasi Digital untuk Peningkatan Tata Kelola Administrasi UMKM di Era Industri 5.0 Wijaya, Acum; Sari, Deviana; Supriyanto, Supriyanto; Hasanan, Uwatul
Devotion: Journal Corner of Community Service Vol. 2 No. 3 (2024): February
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/devotion.v2i3.590

Abstract

This community service focuses on improving administrative management of MSMEs in Sebesi Island, Lampung Selatan, through the use of digital applications in the Industry 5.0 era. The subjects of this service include micro-entrepreneurs, fishermen, homestay managers, and local youth who are actively involved in economic activities. The main objectives are to enhance administrative efficiency, improve record-keeping accuracy, and strengthen the competitiveness of local businesses. The approach combines participatory methods, including socialization, workshops, focus group discussions, and hands-on mentoring to ensure active involvement and effective learning. The results indicate increased awareness and capability of digital administration, improved financial and inventory management, and expanded market access for local MSMEs. This program also fosters community collaboration and social capital, demonstrating that integrating technology with participatory empowerment can drive sustainable economic and social improvements.
ANALYSIS OF FACTORS OF ORGANIZATION CULTURE AND MOTIVATION WHICH AFFECT EMPLOYEES WORK IN THE CITY OF BANDAR LAMPUNG Purnamasari, Dinda Ayu; Sodirin, Sodirin; Sari, Deviana
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.478

Abstract

Objek penelitian ini adalah Dinas Tenaga Kerja Kota Bandar Lampung yang beralamat di Jl. Doktor Susilo No.1 Kelurahan Sumur Batu Kecamatan Teluk Betung Utara Kota Bandar Lampung. Dinas Tenaga Kerja Kota Bandar Lampung adalah merupakan unsur pelaksana otonomi daerah yang melaksanakan urusan Pemerintah Daerah Kota Bandar Lampung yang dipimpin oleh seorang Kepala Dinas yang berkedudukan dan bertanggung jawab kepada Walikota melalui Sekretaris Daerah. Masalah yang dihadapi adalah masalah budaya organisasi dapat terlihat dari kurangnya kesetiaan pegawai kepada organisasi. Permasalahan yang timbul berkaitan dengan motivasi adalah masih rendahnya keinginan pegawai untuk menyelesaikan pekerjaan sesuai dengan waktu yang telah ditentukan Hipotesis penelitian yang diajukan adalah “diduga budaya organisasi berpengaruh terhadap kinerja pegawai, diduga mpotivasi berpengaruh terhadap kinerja pegawai dan diduga budaya organisasi dan motivasi sama-sama berpengaruh terhadap kinerja pegawai. Pengumpulan data penelitian ini menggunakan metode teknik total sampling artinya jumlah seluruh pegawai yaitu 52 orang. Berdasarkan hasil analisis, maka dapat disimpulkan hipotesis pertama yang ditolak yaitu gaya budaya organisasi tidak berpengaruh terhadap kinerja pegawai. Untuk hipotesis kedua diterima yaitu motivasi berpengaruh terhadap kinerja pegawai. Dan hipotesis ketiga diterima yaitu budaya organisasi dan motivasi secara simultan mempunyai pengaruh yang erhadap kinerja pegawai di Dinas Tenaga Kerja Kota Bandar Lampung.
Peran Akuntansi Forensik dan Audit Investigasi Dalam Pengungkapan Kasus Fraud Gita Lamarwati Kesuma Putri; sari, Deviana
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/brk65q13

Abstract

This study aims to examine the influence of the role of Forensic Accountants and Investigative Audits in detecting fraudulent activities. In addition, the study is expected to provide benefits in both theoretical and practical aspects. Theoretically, this research can serve as an additional reference for studies discussing the role of Forensic Accountants in uncovering fraud cases, including corruption. Practically, the findings of this study are expected to contribute insights for the government in formulating solutions to address fraud and corruption, as well as to provide input for authorities in developing policies for corruption eradication in Indonesia. The research method employed is a qualitative approach combined with a literature review. The results indicate that forensic accounting and investigative auditing play a crucial role in detecting and controlling fraud. Forensic Accountants have a very important role in uncovering fraud cases, as forensic accounting is capable of identifying early clues or indications of fraud that may lead to fraudulent activities within an organization or company. The primary task of a Forensic Accountant after fraud has occurred is to detect the fraud itself. This process is part of an investigative audit that focuses on fraud detection. Fraud detection can be carried out using two methods, namely Critical Point Auditing (CPA) and Job Sensitivity Analysis (JSA). An investigative audit is a type of examination conducted based on strong reasons to perform an investigation. In uncovering fraud cases within institutions or agencies, forensic accounting applies investigative auditing to criminal acts. Investigative audits aim to identify and disclose fraud or criminal activities; therefore, the approaches, procedures, and techniques used in this type of audit differ from those used in financial audits, performance audits, and other special-purpose audits. 
Co-Authors acum wijaya Ade Sandra Dewi Adiastuti, Hikmah Justiti Agus Purnomo Annis Susanti Annis Susanti Anum, Adelina Aprianus John Risnad Azria, Niar Daulay, Vania Daffa Y Dea Putri Utami Dewi, Ade Sandra Dodi Pamalik Elina, Maria Fachry Abda El Rahman Gita Lamarwati Kesuma Putri Habibburahman Habibburahman Hariyansyah, Dede Hasanan, Uwatul Hermalena Devi Hesti Widi Astuti Hujaimatul Fauziah Husna Purnama Junaiedi, Ahmad Kenny Candra Pradana Khoirunnisa Ramadhani Komang Tri Windari Kurniawan, Luthfan Maristiana Ayu Mauliana, Yunita Miranda, Zesty Muhammad Fahrul Rozi Muhammad Iman Muhammad Iqbal Niar Azriya Niken Dwi Puspita NOVA RIANA NOVI RIANI Prasetya, Q Pujiati, Ani Pulungan, Nur Afni Purnamasari, Dinda Ayu Ramadani, Yolanda Rani Agisna Rissa Jahara Safitri, Meilinda Saputro, Muhammad Adji Septa Riadi Septia Uswatun Hasanah Sigit Apriyanto Siregar, Aisyah Rafiqah Azla Sodirin, Sodirin Supriyanto Supriyanto Supriyanto Supriyanto Syahrin, Abu Tengku Raihan Dalila Tomy, Chairian Trisna Wijayanti Trisna Wijayanti Yaumil Khoiriyah Yusriani, Yusriani