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All Journal Jurnal Pengabdian Masyarakat Nusantara Jurnal Tadbir Peradaban AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Trends Economics and Accounting Research Indonesian Journal Economic Review (IJER) ISCO Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi PASAI : Jurnal Pengabdian kepada Masyarakat BA: Jurnal Pengabdian kepada Masyarakat
Wiriani, Erni
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Kewirausahaan Bagi Masyarakat Gampong untuk Mengembangkan Usaha Mikro di Kecamatan Peureulak Maknuni, Jauharil; Wiriani, Erni; Zulkarnaini
BA: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2023): May
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ba.v1i1.86

Abstract

Entrepreneurship training for village communities in Peureulak District aims to help improve the skills and knowledge of residents in developing their micro-enterprises. Entrepreneurship training methods for village communities in Peureulak District can be carried out using several methods, including: 1), Lectures, 2) Group discussions, 3) Case studies, 4) Exercises, 5) Field visits. This training will discuss various important topics in starting and managing a micro business, such as how to make business planning, financial management, marketing and operations effective and efficient. The trainees will learn how to make a good business plan, including how to do market analysis and determine the right marketing strategy. They will also learn about financial management, including how to manage cash flow and create simple financial reports. In addition, the training will also discuss business operations, such as inventory management, production and customer service. Participants will learn strategies to maximize efficiency and improve the quality of the products and services they offer. After attending the training the participants can apply the knowledge they have learned to develop their micro business and increase their income. Thus this training can help improve the economic welfare of entrepreneurship training participants for village residents in the Peureulak District through the development of quality micro-enterprises
Pelatihan Menyusun Laporan Cash flow Usaha Kecil bagi Warga Belajar Cerdas Mandiri Peureulak Jamali; Wiriani, Erni; Jamil, Muhammad; Evawani, Cut
BA: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2023): May
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ba.v1i1.87

Abstract

The cash flow report is an important tool in managing business finances, because it provides information about cash inflows and outflows within a certain period. In this training, participants will learn the basic concepts of cash flow, including the meaning and importance of cash flow reports in making business decisions. They will study the various components of a cash flow statement, including cash flows from operating, investing and financing activities. In addition, participants will also learn how to use software or applications that can assist in preparing cash flow reports efficiently. This training will provide an understanding of how to use the tool and how to implement small business financial data into the software. This training is designed to allow participants to put what they learn into practice right away. They will be given training tasks to prepare cash flow reports based on real data from their own small businesses. This will help participants apply the knowledge and skills they have acquired in the training. After attending this training, Peureulak Mandiri Smart Learning residents will have a better understanding of cash flow reports and be able to prepare accurate cash flow reports for their small businesses. This will help them manage their business finances more effectively and make better decisions for their business growth.
Prosedur Pengawasan Lalu Lintas Barang pada Kantor Pengawasan, Pelayanan Bea dan Cukai Tipe Madya Pabean C Langsa Wiriani, Erni; Khadafi, Muhammad Ferdinan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v1i1.16

Abstract

This study aims to determine the Procedure for Supervision of the Traffic of Goods at the Customs and Excise Supervision and Service Office of Type C Langsa Customs and to find out the obstacles in supervising the Traffic of Goods in the Langsa City Region, East Aceh Regency and Tamiang Regency by the Customs Supervision and Service Office. And Customs Intermediate Excise C Langsa. Data collection techniques used are observation, interviews, literature study and documentation. The data collected was processed and analyzed descriptively qualitatively. The research informants in this study consisted of 4 employees from the Customs and Excise Office of Middle Type Customs C Langsa and 2 people from the community. From the results of the study, it was concluded that: First, the Office of Supervision and Service of Customs and Excise Intermediate Customs Type C Langsa has carried out the procedures for controlling goods in accordance with the provisions of Customs and Excise in the Langsa City area to the maximum. However, the implementation has not been optimal because there are still factors that hinder the implementation of the supervision. Second, the size of the customs area under the authority of the KPPBC TMP C Langsa supervision area is not proportional to the number of employees or apparatus owned by KPPBC TMP C Langsa. With a total of 45 employees and officers, they have not been able to reach the specified supervision.
Pelatihan Manajemen Keuangan bagi Santri Dayah Darul Huda Menuju Kemandirian Wiriani, Erni; Puspita, Esti Alemia; Evawani, Cut; Fitriani
PASAI : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/pasai.v1i1.6

Abstract

Dayah is one of the Islamic Education Institutions in Aceh as a non-governmental religious non-profit organization that provides services to children of trade. Management of Financial Management is still very simple which is a resource that directly supports effectiveness, efficiency and professionalism in the management of an Islamic educational institution (Dayah). Dayah's independence is one of the priority programs of the Ministry of Religion of the Republic of Indonesia in 2022. This will be achieved by improving the quality of Dayah's management/management of financial administration that is effective, efficient, transparent, accountable and professional. PKM Financial Management Training for Santri towards Dayah independence using Participatory Action Research (PAR). That is, all interested parties (stakeholders) are actively reviewing current actions to make changes and improvements for the better. The results of community service that have been carried out are several stages of Dayah's financial management that must be carried out, namely planning (budgeting), implementation (Actuating) and evaluation (Auditing). In addition to the Dayah Management Santri, they also receive assistance in the preparation of the 2022 RKAD (Dayah Budget Activity Plan). It is hoped that Dayah's financial management will be more transparent and accountable.
Optimalisasi Program Pusat Kegiatan Belajar Masyarakat (PKBM) Dalam Menurunkan Angka Putus Sekolah di Desa Alue Dua Kota Langsa Masitah; Wiriani, Erni; Puspita, Esti Alemia; Ahmad, Adi
PASAI : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/pasai.v4i1.311

Abstract

One of the key non-formal educational institutions contributing significantly to human resource development at the grassroots level is the Community Learning Activity Center (PKBM). PKBM offers a comprehensive range of educational services, including Early Childhood Education (PAUD), Functional Literacy (KF), Package A (equivalent to elementary school), Package B (equivalent to junior high school), Package C (equivalent to senior high school), Business Learning Groups (KBU), and is also equipped with Community Reading Gardens (TBM). The main objective of PKBM is to expand educational access, particularly for marginalized communities that have limited opportunities to participate in formal education. PKBM serves as a means of community empowerment by improving knowledge, skills, and fostering a positive mental attitude that supports personal development and economic advancement. This study employed a participatory approach, emphasizing the active role and involvement of community members as assisted partners. Findings reveal that the establishment of PKBM in Alue Dua Village was initiated by the aspirations of the local community, supported by organizers. The programs implemented not only provide alternative educational pathways but also serve as a platform for social and economic transformation. Thus, PKBM is expected to become a driving force in enhancing the quality of life and overall community welfare in a sustainable manner
Peran Artificial Intelligence dalam Mitigasi Risiko Transaksi Mobile Banking: Tinjauan Governansi dan Etika Data Wiriani, Erni; Jauharil Maknuni; Puspita, Esti Alemia; Masitah, Masitah
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2223

Abstract

The advancement of Artificial Intelligence (AI) technology has brought significant transformation in the digital banking sector, particularly in mobile banking services. One of the main challenges in this development is the increasing risk of suspicious transactions, including fraud and data misuse. This study aims to analyze the role of AI in mitigating the risks of suspicious transactions while reviewing the accompanying aspects of data governance and ethics. Using a qualitative approach through literature review and a case study at Bank Syariah Indonesia, Aceh Timur branch, which has implemented an AI-based fraud detection system, research data were obtained from the analysis of internal bank documents, in-depth interviews with IT staff and compliance managers, as well as observations of mobile banking operational processes. The findings indicate that AI is capable of enhancing both speed and accuracy in detecting unusual transaction patterns in real time. However, the effectiveness of AI implementation highly depends on sound technology governance, strict data protection policies, and the system’s alignment with ethical principles and transparency. In addition, the success of risk mitigation is also determined by the ability of financial institutions to maintain algorithm accountability and ensure the absence of bias in automated decision-making. This study emphasizes the importance of synergy between technological innovation and strong governance principles to create a safe, trustworthy, and equitable digital financial system. Recommendations are provided to strengthen internal banking policies related to algorithm auditing, customer data protection, and digital ethics training for AI system developers.
Co-Authors Abdul Aziz Ahmad, Adi Cut Eva Wani Esti Alemia Puspita Evawani, Cut Fitriani Ida Ayu Putu Sri Widnyani Jamali Jamali Jamali, Jamali Jauharil Maknuni Khadafi, Muhammad Ferdinan Maknuni, Jauharil Masitah Masitah Masitah Muana Refi, Teuku Muhammad JAMIL Puspita, Esti Alemia Refi, Teuku Muana Wani, Cut Eva