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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Bantenese Jurnal Pengabdian Masyarakat Jurnal Keselamatan Transportasi Jalan (Indonesian Journal of Road Safety) Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Business, Law, and Education Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Nauli International Journal of Applied Finance and Business Studies Industrial and Domestic Waste Management Journal of Artificial Intelligence and Digital Business Jurnal Masyarakat Madani Indonesia Jurnal Ekonomi dan Kewirausahaan West Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan Efficient: Indonesian Journal of Development Economics Alamtana Dhana KARIR Jurnal Ilmiah Manajemen Jurnal Keselamatan Transportasi Jalan Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Aktivitas Jurnal Ilmiah Akuntansi TRIDAYA: Jurnal Pengabdian Kepada Masyarakat Economy Bring Ultimate Information All About Development Journal Dhana
Fitrianingsih, Dwi
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ARAHAN PENGEMBANGAN KAPAL TRADISIONAL KLOTOK DI PELABUHAN KAMPUNG BARU BALIKPAPAN BERDASARKAN PERSEPEKTIF MASYARAKAT: ARAHAN PENGEMBANGAN KAPAL TRADISIONAL KLOTOK DI PELABUHAN KAMPUNG BARU BALIKPAPAN BERDASARKAN PERSEPEKTIF MASYARAKAT Fitrianingsih, Dwi
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v7i2.838

Abstract

Balikpapan City and North Penajam Paser Regency are bordered by Balikpapan Bay, so currently access between the two areas is via crossings, one of which is the crossing by klotok boat at Kampung Baru Harbor. Analysis and policy direction are needed to improve the quality of crossing services by klotok boats so that the ease and comfort of mobility increases. This research uses Importance Performance Analysis (IPA) which functions to identify the level of importance and performance of traditional klotok ship crossings. This analysis is carried out as a basis for making policy directions. From the results of the IPA analysis, it was found that the variables whose performance needed to be improved were safety and security
Pengaruh Rasio Keuangan Perusahaan Terhadap Prediksi Kebangkrutan (Financial Distress) Menggunakan Model Altman Z-Score dan Zmijewski X-Score Salsabila, Luthfia; Fitrianingsih, Dwi
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2026): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v4i1.53538

Abstract

Penelitian ini bertujuan untuk menunjukkan secara eksperimental dampak rasio keuangan terhadap probabilitas kesulitan keuangan pada perusahaan rintisan yang terdaftar antara tahun 2019 dan 2023 di Bursa Efek Indonesia (BEI). Rasio profitabilitas, likuiditas, dan leverage diperiksa menggunakan teknik sampel purposif dan data sekunder yang telah mengalami analisis regresi linier berganda menggunakan SPSS 27. Sebagai pengganti kesulitan keuangan, model Altman Z-Score dan Zmijewski X-Score digunakan. Hasilnya menunjukkan bahwa likuiditas memiliki dampak besar pada kesulitan keuangan, berbeda dengan profitabilitas dan leverage. Namun, ketiga rasio tersebut telah terbukti berkontribusi secara bersamaan terhadap kesulitan keuangan. Lebih lanjut, uji akurasi menunjukkan bahwa model Zmijewski X-Score mengungguli Altman Z-Score karena akurasinya yang lebih besar dan kesalahan yang berkurang
The Role of Forensic Accounting in Detecting Financial Fraud in the banking sector Ashari, Muhammad Hasyim; Anas, M.; Fitrianingsih, Dwi
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pxhx7a76

Abstract

This study explores the role of forensic accounting in detecting fraud within the banking sector, with a focus on its practices, challenges, and contributions to internal control systems. Using a qualitative case study approach, data were collected through in-depth interviews with key informants from major financial institutions, including Bank Negara Indonesia (BNI), Bank Central Asia (BCA), and oversight bodies such as the Financial Services Authority (OJK) and the Financial Transaction Reports and Analysis Center (PPATK). The findings reveal that forensic accounting plays a significant role in uncovering complex fraud schemes that are often undetected by conventional auditing processes. Techniques such as financial ratio analysis and forensic data analytics prove effective in identifying anomalies, while digital tools enhance the accuracy and efficiency of investigations. However, challenges such as limited data access, lack of organizational support, and weak inter-agency collaboration continue to hinder optimal outcomes. The study concludes that integrating forensic accounting into internal audit mechanisms and enhancing collaboration among stakeholders can significantly strengthen fraud prevention and detection systems in the banking industry.
STRATEGI PEMBANGUNAN USAHA E-COMMERCE YANG EFEKTIF BAGI SANTRI AL-MUBAROK Dwi fitriyani, Dwi fitriyani; tristia, Dinda; afillah, Ardillah; mutiara agesty, Irena; fitrianingsih, Dwi
TRIDAYA: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): TRIDAYA [In Pres]
Publisher : Prodi Akuntansi, Universitas Pamulang Kampus Serang

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

Abstract

Pesantren kini tidak hanya fokus pada pendidikan agama, tetapi juga membekali santri dengan keterampilan kerja melalui digitalisasi dan kewirausahaan. Program Santripreneur telah membina ribuan santri untuk menjadi wirausaha mandiri. Pondok Pesantren Al-Mubarok Kota Serang, dengan kurikulum Tarbiyatul Mu’allin Al-Islamiyah, menjadi mitra potensial dalam pelatihan usaha dan pengembangan masyarakat marketplace dimanfaatkan sebagai sarana wirausaha yang fleksibel dan mendukung kemandirian ekonomi santri. Penelitian dan pengabdian ini bertujun meningkatkan pemahaman kewirausahaan serta membentuk pola pikir wirausaha santri untuk mendukung kesejahteraan ekonomi pesantren. Siswa dapat memperoleh manfaat besar dari kewirausahaan digital, tetapi ada beberapa kendala yang harus diatasi untuk mempraktikannya. Keterbatasan akeses terhadap infastruktur dan teknologi yang memadai, termasuk laptop. telephone pintar, dan koneksi internet yang andal yang semuanya diperlukan untuk menjalankan bisnis digital merupakan salah satu tantangan terbesar yang dihadapi siswa di Pondok Pesantren Al-Mubarok di Kota Serang. Biasanya siswa Pondok Pesantren dilarang menggunakan perangkat elektronik atau alat komunikasi lainnya selama jam pelajaran Tujuan dari proyek pengabdian kepada masyarakat adalah untuk memperbaiki situasi, khususnya dengan membantu santri menyelesaikan masalah mereka. Pengabdian ini dilakukan melalui sosialisasi dan penelitian untuk meningkatkan kapasitas usaha warga Pondok Pesantren Al-Mubarok disebut sebagai mitra dalam penelitian ini karena mendorong masyarakat menjadi pemilik usaha dan mendukung inisiatif pemerintah untuk meningkatkan jumlah pemilik usaha di indonesia. Metode kegiatan ini ialah Participatory Rurar Appraisal (PRA), yaitu sebuah pendekatan partisipatif yang melibatkan masyarakat secara aktif dalam proses pengumpulan data, analisis, perencanaan, dan evaluasi. PRA dapat menjadi teknik yang sangat berguna untuk mengidentifikasi masalah, menggali potensi lokal, dan mengembangkan solusi yang tepat ketika melakukan pengabdian kepada masyarakat dipesantren. Kegiatan PKM dilaksanakan dengan fokus pada peningkatan kemampuan santri dalam penjualan daring. Tim PKM memberikan panduan lengkap seperti cara membuat akun di marketplace, pemanfaatan media sosial, layanan pelanggan, pemilihan produk, pembuatan konten, dan strategi promosi. Pendidikan kewirausahaan berbasis digital sangat penting untuk memaksimalkan potensi pesantren dan santri, serta mendukung kebijakan Kementrian Agama terkait kemandirian pesantren. Dengan demikian pesantren dapat menjadi lembaga pendidikan yang tidak hanya fokus pada pendidikan agama, tetapi juga membekali santri dengan keterampilan kerja yang relavan dengan kebutuhan zaman, serta meningkatkan kemandirian dan daya saing santri di era digital.
Management of Urban Air Quality: Evaluating the Sequestration Potential of Green Infrastructure Against Domestic Transportation Emissions Huda, Muhammad Mahfuzh; Lamadoken, Susana Elmira Uba; Widiantoro, Wahyu Atiq; Fitrianingsih, Dwi; Wiltianza, Raely Harza Wiltianza
Industrial and Domestic Waste Management Volume 6 - Issue 1 - 2026
Publisher : Tecno Scientifica Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53623/idwm.v6i1.1076

Abstract

Rapid urbanization escalated domestic vehicular CO₂ emissions, necessitating the optimization of urban green open spaces (GOS) as engineered biological sinks. However, urban planning practices frequently prioritized spatial area over species-specific sequestration capacity, leading to potential spatial inefficiencies. This study evaluated the efficacy of four GOS in Tanjung Redeb, Indonesia, by overlaying localized vehicular emission loads—calculated using the Vehicle Kilometer Traveled (VKT) model—with the biological sequestration capacities of the parks, quantified through species-specific allometric equations. The results indicated that all evaluated parks operated at a net positive carbon surplus, with absorption ratios ranging from 1,474.8% to 117,668.6%. Crucially, the empirical data exposed a severe source–sink decoupling. The primary emission hotspot, Taman Bukit Maritam (1,032.33 kg CO₂/year), relied on moderately performing vegetation, yielding the lowest relative surplus. Conversely, the highest sequestration capacity (37,010.96 kg CO₂/year) was located in Taman Sanggam, a low-stress corridor (92.33 kg CO₂/year), driven by the aggressive structural biomass of the hyper-accumulator Samanea saman. The analysis demonstrated that biological filtration performance was strictly dictated by species taxonomy and allometric structure, rather than stand age or total park area. The study concluded that mitigating urban vehicular emissions required a paradigm shift from passive aesthetic landscaping to active, data-driven biological engineering, deploying high-capacity hyper-accumulators strategically along high-emission transportation corridors.
Enhancing Village Information Transparency and Economic Empowerment Through Website Management Training in West Bayah Wahyudi, Tri; Sari Pohan, Erlina; Fitrianingsih, Dwi; Puspita, Gita
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/sx1y7456

Abstract

Strengthening public information openness at the village level is crucial to promote transparency, accountability, and community participation. However, the use of village websites in many areas, including Bayah Barat Village in Lebak Regency, is still limited to static information and has not yet developed as an interactive public service medium. This situation is exacerbated by the limited digital literacy of village officials and inadequate internet infrastructure. This community service activity uses a participatory-based training and mentoring model with a learning by doing method. The stages of the activity include initiation, planning, technical training, mentoring, and post-training evaluation. The results show a significant increase in digital literacy among village officials, with the average skill score rising from 52% to 81%. The previously static village website now features activity news, financial reports, and promotion of local SMEs. Post-training evaluation also indicates an increase in public access to information and participation in village deliberations. Although internet infrastructure remains a barrier, this activity successfully demonstrated that a learning by doing approach with continuous evaluation can strengthen the capacity to manage village websites as a tool for public information openness and local economic empowerment.
Co-Authors Adha, Wahyuni Istiqomah afillah, Ardillah Anas, M. Anindita, Reza Yoga Arum, Mega Ashari, Muhammad Hasyim Dwi fitriyani, Dwi fitriyani Fafurida Fafurida Febrian, Yudha Eka Fidziah, Fidziah Huda, Muhammad Mahfuzh Indra Sulistiana, Indra Jaya, Febri Judijanto, Loso Julaenti, Evi Khomilah, Shally Lamadoken, Susana Elmira Uba Lamsah, Lamsah mutiara agesty, Irena Nekky Rahmiyati Nurul Mufidah, Vika Puspita, Gita PUTRI WULANDARI Rahmawati, Iroh Rezeky, Shinta Mutiara Riyanto, Indar Salsabila, Luthfia Sari Pohan, Erlina Sri Wahyuni Sucihati Sudarmanto, Eko Titiek Rachmawati Tri Wahyudi tristia, Dinda Wahidhani, Eha Hasni Widiantoro, Wahyu Atiq Wiltianza, Raely Harza Wiltianza Yawant, Erma