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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Pusat Inovasi Masyarakat Indonesian Journal of Accounting, Risk, and Governance
Megawati , Lokita Rizky
School Of Business, IPB University, Jl. Pajajaran, Bogor 16151, Indonesia; Faculty Of Economics And Business Universitas Padjadjaran, Jln. Raya Bandung-Sumedang Km. 21 Jatinangor 45363, Indonesia
Decision Sciences, Operations Research & Management Social Sciences

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Pendampingan Pengelolaan Keuangan, Perpajakan, dan Kewirausahaan Yatim Center Al-Ruhamaa’ Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra; Megawati, Lokita Rizky
Jurnal Pusat Inovasi Masyarakat Vol. 6 No. 2 (2024): Oktober 2024
Publisher : Direktorat Pengembangan Masyarakat Agromaritim, Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpim.6.2.75-84

Abstract

Over the past decade, social organizations in Indonesia have faced increasingly complex challenges related to financial management, taxation, and entrepreneurship development. Yatim Center Al-Ruhamaa', as an amil institution focused on the welfare of orphans and the poor, is no exception. Challenges such as non-standard financial record-keeping, manual tax reporting, limited utilization of waqf funds, and the lack of diversification in business activities have become key issues requiring innovative and sustainable solutions. Financial and entrepreneurship assistance has proven to be an effective approach to improving the management and independence of amil institutions. The objectives of this activity are to 1) Establish a standardized and efficient financial recording system; 2) Facilitate the online tax reporting process; 3) Optimize the utilization of waqf funds for investment; and 4) Support the diversification of business activities at Yatim Center Al-Ruhamaa’. A qualitative approach was employed to examine the process of developing standard financial recording formats, improving financial records, EFIN registration, waqf fund management, and business activity diversification. The results of this initiative show significant improvements in financial management and entrepreneurship at Yatim Center, providing insights into best practices and recommendations for similar organizations. The conclusion of this mentoring process has successfully enhanced the efficiency of financial management and entrepreneurship, leading to greater transparency and sustainability of the institution.
The Optimizing of Digital Marketing to Increase Brand Awareness of Sudut Lombok Ningrum, Intan Cahya; Megawati, Lokita Rizky; Nurhayati, Popong
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 2 (2023): JABM Vol. 9 No. 2, Mei 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.2.467

Abstract

Companies are utilizing the increasing technological and information development to conduct digital marketing activities. Sudut Lombok is a business that operates digital marketing to increase its brand awareness to potential customers. The purpose of this research is to (1) identify digital marketing strategies that Sudut Lombok has carried out in building its brand awareness, (2) measure the level of brand awareness of Sudut Lombok in potential customers, and (3) determine the solution proposed implementation of the right digital marketing strategy in increasing brand awareness. This study used the marketing mix 4C in identifying Sudut Lombok’s marketing activities and brand awareness pyramid to measure the level of brand awareness of Sudut Lombok. The results show that the right digital marketing strategies, brand awareness, and digital marketing solutions can optimize the marketing media used by Sudut Lombok. Keywords: brand awareness, brand awareness pyramid, digital marketing, marketing mix 4C
Implementing Operational Risk Management in Small-Scale Agribusiness: Evidence From Alfagro, a Youth-Based Farming Enterprise Raihan Syakira; Lokita Rizky Megawati; Rizal Sjarief Sjaiful
Indonesian Journal of Accounting, Risk and Governance Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijar.1.1.31

Abstract

Background: Agribusiness, particularly in small-scale farming enterprises, is highly exposed to operational risks due to uncertainty in production, limited managerial capacity, and external environmental factors. Despite this, structured risk management practices such as ISO 31000 are rarely implemented in small agribusiness entities.Purpose: This study aims to identify operational risks, assess their levels based on probability and impact, and formulate appropriate risk mitigation strategies in an agribusiness context, specifically at Alfagro.Design/methodology/approach: This research employs a qualitative descriptive approach supported by risk assessment tools. Data were collected through in-depth interviews, focus group discussions, and questionnaires involving key operational stakeholders. Risk analysis was conducted using the Godfrey risk matrix, while risk treatment strategies were developed based on Flanagan and Norman, aligned with ISO 31000:2018 framework.Findings/Result: The study identifies 13 operational risks categorized into human resources, internal processes, and external factors. The results show that most critical risks are dominated by external (pests and diseases) and process-related issues (storage conditions and harvest delays). One risk is classified as extreme, three as high, five as medium, and four as low. Risk mitigation strategies focus on preventive and reduction measures, particularly in improving post-harvest handling, scheduling, and pest control systems.Conclusion: The implementation of ISO 31000 based risk management is applicable and beneficial for small-scale agribusinesses. Structured risk identification and prioritization enable more effective operational decision-making and improve production sustainability.Originality/value (State of the art): This study contributes to the limited literature on risk management implementation in small-scale agribusiness, demonstrating practical adaptation of ISO 31000 in a youth-based farming enterprise context. Keywords:agribusiness, Alfagro, ISO 31000:2018, operational risk, risk management
Digital Taxation and Sustainable Development: Post-Pandemic Evidence Nurhayati; Meta Nursita; Lokita Rizky Megawati
Indonesian Journal of Accounting, Risk and Governance Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijar.1.1.1

Abstract

Background: The COVID-19 pandemic has significantly reshaped the global economic and business landscape by accelerating digital transformation. This shift has intensified the complexity of international taxation systems, particularly in addressing cross-border digital activities, while simultaneously highlighting the growing importance of aligning fiscal policies with sustainable development objectives.Purpose: This study aims to examine how digital transformation in the post-pandemic era has reshaped international taxation dynamics, particularly in terms of its implications for government revenue, business behavior, and sustainable development outcomes.Design/methodology/approach: This research employs a mixed-method approach, combining qualitative and quantitative analyses through a comparative framework of international taxation systems. The study relies on secondary data obtained from government reports, tax authorities, international organizations, and peer-reviewed academic literature.Findings: The findings indicate that digital transformation has significantly increased the complexity of tax collection, particularly in relation to cross-border digital transactions and tax avoidance practices. At the same time, digital taxation policies have measurable effects on government revenue and firm behavior. Furthermore, taxation instruments such as digital taxes and carbon taxes play a crucial role in supporting sustainable development by financing public services, reducing environmental externalities, and addressing income inequality.Conclusion: The international taxation system must adapt to the challenges of digitalization by strengthening regulatory frameworks, enhancing transparency, and fostering international cooperation. Coordinated global efforts are essential to reduce tax avoidance, ensure fair tax allocation, and support sustainable economic development.Originality/value: This study contributes to literature by integrating digital taxation, pandemic-driven economic transformation, and sustainable development into a unified analytical framework. It offers policy-relevant insights by linking international tax reforms with sustainability objectives in the digital economy. Keywords:digital economy, digital taxation, international taxation, sustainable development, tax avoidance
Co-Authors Citra Sukmadilaga Meta Nursita Ningrum, Intan Cahya Nurhayati Popong Nurhayati Raihan Syakira Rizal Sjarief Sjaiful Winarningsih, Srihadi