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All Journal Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Pengabdian Masyarakat Asia Jurnal Abdimas Sangkabira Akuntansi Bisnis & Manajemen (ABM) Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Journal of International Conference Proceedings Journal of Sustainable Community Development
Nugrahani, Novi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Accountability in Village Owned Enterprises (BUMDes) Based on Sustainable Livelihood Assets Amerieska, Siti; Andhayani, Atik; Nugrahani, Novi
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.v4i1.1160

Abstract

The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are required elements of prudence that prioritize transparency and accountability. Managerial Accountability that emphasis in the managerial aspect is on how to embed the institutional elements of BUMDes that are patterned on administration, reporting, and accountability. It is possible that the procedural system for managing BUMDes includes several aspects such as social for institutional strengthening, the transformation of the environment into management, and the development of BUMDes.
PELATIHAN STRATEGI BISNIS MELALUI BOARD GAME DO IT START A BUSINESS Kusmintarti, Anik; Riwajanti, Nur Indah; Sutrisno, Sutrisno; Bakhrudin, Bakhrudin; Nugrahani, Novi; Djajanto, Ludfi
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 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/abdimassangkabira.v5i1.1390

Abstract

Ketidakpastian lingkungan bisnis sangat berpengaruh terhadap kelangsungan Usaha Mikro Kecil Menengah (UMKM). Oleh karena itu, strategi yang diterapkan dalam mengelola usaha perlu dievaluasi secara berkala untuk mengetahui kesesuaian dan efektivitasnya. Pelatihan ini bertujuan untuk meningkatkan pengetahuan bisnis dan kemampuan mengelola usaha. Metode pelatihan menggunakan ceramah dan simulasi. Tujuan pelatihan dijelaskan di awal pelatihan,  kemudian menyimulasikan Board game Do It Start A Business. Terakhir diskusi tentang manfaat bermain Board game. Pelatihan ini memberikan pemahaman dan pengalaman kepada pemain tentang mengembangkan strategi bisnis,  karakter yang melekat pada individu mempengaruhi pola pengelolaan bisnis dan perempuan lebih hati-hati dalam mengelola bisnis yang menyebabkan perkembangan bisnis relatif lambat.
Prediksi Risiko Kesulitan Keuangan melalui Pengungkapan Lingkungan, Sosial, Tata Kelola (Financial Distress Risk Prediction Through Environmental, Social, Governance Disclosures) Syuliswati, Atika; Nugrahani, Novi; Asdani, Andi; Prasetya, Rizky
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1438

Abstract

The purpose of this investigation is to predict bankruptcy through the utilization of ESG disclosures. This study examines the influence of disclosure ratings on the financial distress risk of businesses listed in the Sri Kehati index from 2018 to 2022. It concentrates on the impact of disclosure scores on governance performance, social performance, and environmental performance. Panel data regression served as the methodology for the investigation, which included fourteen organizations. The independent variable is the environmental, social, and governance performance disclosure score, while the Altman Z-score proxy measured financial distress risk. The research uncovered a significant negative correlation between the disclosure of environmental performance and the risk of financial hardship. Furthermore, it identified a robust positive correlation between the risk of financial distress and social performance. There is no significant correlation between the disclosure of governance performance and the likelihood of financial hardship.
Pelatihan budgeting dan cost control pada komunitas binaan PT Mooi Malang Nugrahani, Novi; Rubianto, Aisyah Vanandia; Putra, Indra Lukmana; Fauzi, Ilham Saiful; Pupitasari, Peni; Handayani, Kuni Utami
Journal of Sustainable Community Development Vol. 3 No. 1 (2025): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14440104

Abstract

Pelatihan Penganggaran dan Pengendalian Biaya di Komunitas PT Mooi Malang merupakan wujud kemitraan PT Mooi Malang sebagai Mitra Politeknik Negeri Malang. Hal ini merupakan tindak lanjut dari MOU dan bagian dari keberlangsungan kerjasama kemitraan. Setelah melakukan survei singkat dengan Mitra, diketahui bahwa saat ini terdapat beberapa kendala yang dialami oleh Komunitas Binaan PT Mooi yaitu dalam penyusunan anggaran dan pengendalian biaya perusahaan. Oleh karena itu tujuan dari kegiatan ini adalah Pelatihan Penganggaran dan Pengendalian Biaya di Komunitas Binaan PT Mooi Malang sebagai akademisi untuk memupuk kerjasama dan solidaritas terhadap permasalahan yang dihadapi oleh komunitas mitra, menerapkan ilmu pengetahuan dan sudut pandang ilmiah untuk membantu menyelesaikan kendala dan mewujudkan Tridharma Pendidikan. Bagi PT Mooi Malang bermanfaat sebagai acuan dalam operasional perusahaan sehingga biaya yang dianggarkan dapat terkontrol dengan baik.
Sustainability Accounting and Tax Compliance Education: PT Enha Bena Nusantara Nugrahani, Novi; Putra, Indra Lukmana; Utami, Kuni; Winarto, Edi; Syuliswati, Atika; Widati, Suryan; Afiatin, Yunia
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2782

Abstract

Purpose: This program aims to enhance understanding and implementation of sustainability accounting and tax compliance at PT Enha Bena Nusantara, addressing literacy gaps and integration challenges faced by SMEs. Method: A participatory approach was applied through a two-day training, interactive discussions, and case studies. Data were collected using pre- and post-training questionnaires, observations, and interviews, analyzed through descriptive statistics and thematic analysis. Practical Applications: The five-stage educational model includes assessment, module development, workshop implementation, evaluation, and replication. Materials cover sustainability accounting, bookkeeping, tax regulations, and exercises linking reporting to compliance. Conclusion: The intervention significantly improved participants’ knowledge and awareness of sustainability accounting and tax obligations. The program offers practical solutions to strengthen transparency, fiscal compliance, and long-term competitiveness for SMEs.
BIOLOGICAL ASSET MANAGEMENT: FAIR VALUE AND LIVESTOCK OF PSAK 69 Putra, Indra Lukmana; Puspitasari, Peni; Nugrahani, Novi; Imam, M. Kholisul; Rohim, Yasin Nur
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.635

Abstract

Investigates the role of biological asset management in advancing Indonesia’s strategic goal of food self-sufficiency. It emphasizes the livestock sector's contribution to agrarian economic growth and the Sustainable Development Goals (SDGs), focusing on the implementation of PSAK 69. Employing a qualitative approach, the study utilizes case studies and financial data analysis to assess how PSAK 69 influences the valuation of biological assets, managerial decision-making, and financial performance in the livestock industry. Findings reveal that PSAK 69 significantly enhances financial transparency, enabling more accurate recognition and measurement of biological assets. This improvement supports better-informed managerial policies and strengthens both local industry performance and integration into global markets. The study offers original insights into the intersection of financial reporting standards and sustainable agricultural practices, highlighting PSAK 69’s role in aligning asset management with food security and economic goals. However, limitations include the dynamic nature of livestock operations and limited long-term data on asset management outcomes. The implications are vital for policymakers and stakeholders seeking to enhance the strategic and economic resilience of Indonesia’s livestock sector within a sustainable development framework
Implementasi Activity-Based Management Dalam Meningkatkan Efisiensi Biaya Produksi Bahan Baku Rotan. (Studi Kasus Koperasi Pemasaran Trangsan Manunggal Jaya) Fauzi, Muhamad Akmal; Nugrahani, Novi; Kusdewanti, Amelia Indah
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 4 No. 2 (2025): JEKMA (2025)
Publisher : Yayasan Bina Internusa Mabarindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63893/jekma.v4i2.302

Abstract

Penelitian ini bertujuan untuk menganalisis efisiensi biaya produksi bahan baku rotan melalui penerapan metode Activity-Based Management di Koperasi Pemsaran Trangsan Manunggal Jaya. Penelitian menggunakan metode deskriptif kuantitatif dengan pendekatan studi kasus. Sumber data yang digunakan berasal dari data primer dan sekunder, dengan metode pengumpulan data melalui observasi, wawancara dan dokumentasi. Langkah pertama pada penelitian ini adalah menghitung biaya produksi menggunakan Activity-Based Costing, selanjutnya mengurangi aktivitas tidak bernilai tambah dengan Activity-Based Management. Hasil penelitian menunjukkan bahwa terjadi selisih biaya antara metode tradisional yang diterapkan perusahaan dengan Activity-Based Costing. Selanjutnya untuk produk rotan Fitrit mengalami overcosting, sedangkan rotan Leles mengalami undercosting. Kemudian dalam penerapan Activity-Based Management menunjukkan bahwa total biaya overhead pabrik dapat ditekan dari sebelumnya sebesar Rp 104.717.542 menjadi Rp 84.717.542. Hal ini menunjukkan adanya penghematan biaya sebesar 19,10% melalui pengidentifikasian aktivitas bernilai tambah dan pengurangan aktivitas yang tidak memberikan kontribusi langsung terhadap proses produksi. Disarankan agar Koperasi Pemsaran Trangsan Manunggal Jaya dapat menerapkan Activity-Based Management secara berkelanjutan guna meningkatkan efisiensi biaya produksi.
Co-Authors AFIATIN, Yunia Amelia Indah Kusdewanti Asdani, Andi Bakhrudin, Bakhrudin Djajanto, Ludfi Fauzi, Ilham Saiful Fauzi, Muhamad Akmal Handayani, Kuni Utami Imam, M. Kholisul INDRA LUKMANA PUTRA Kusmintarti, Anik Peni Puspitasari, Peni Prasetya, Rizky Pupitasari, Peni Riwajanti, Nur Indah Rohim, Yasin Nur Rubianto, Aisyah Vanandia Siti Amerieska Suryan Widati Sutrisno, Sutrisno Syuliswati, Atika Utami, Kuni Winarto, Edi