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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Financial, Accounting, and Management Enrichment : Journal of Management IJECS: Indonesian Journal of Empowerment and Community Services Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Governance, Taxation, and Auditing PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Kreativasi: Journal of Community Empowerment
Bayunitri, Bunga Indah
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Peningkatan Pengetahuan Akuntansi Dasar pada Guru-guru SMK Sumatra 40 Bandung Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Laksono, Roosaleh; Heru, Yogo; Gunanta, Remon; Gusnandar, Sendi
Kreativasi : Journal of Community Empowerment Vol. 3 No. 1 (2024): Vol.3 No.1,2024: Juni 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v2i4.33196

Abstract

Community service activities for Teachers at Vocational School Sumatra 40 Bandung aim to optimize teachers who want to update their Basic Accounting Knowledge. It also helps to improve their basic accounting skills by expanding the marketing they gain after understanding basic accounting knowledge. The role of Basic Accounting Knowledge today is not only the ability to calculate, record, and make financial reports but also to provide new understanding and knowledge that students need. It is hoped that students will gain new knowledge that can be applied in the world of work so as to produce more competitive graduates. At the start of updating Basic Accounting knowledge, a solution is needed to resolve a series of problems, namely training in basic Accounting Knowledge, such as understanding the philosophy of assets, liabilities, and equity. From these three materials, it is hoped that you will have a good mastery of assets, liabilities, and equity. This update is also needed to be transferred to students facing accounting problems they will encounter in the world of work. As a result of this activity, the teachers at SMK Sumatra 40 Bandung have implemented financial management in every unit in the school, which becomes an example of implementation for their students.
Increasing Financial Management Awareness of Indonesian Immigrant Workers in Taiwan Through Training Activities Brata, Ignatius Oki Dewa; Bayunitri, Bunga Indah; Laksono T. Y., H. R. Roosaleh; Kartadjumena, Eriana
IJECS: Indonesian Journal of Empowerment and Community Services Vol. 6 No. 1 (2025)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/ijecs.v6i1.5222

Abstract

ABSTRACT Limited understanding of financial management among Indonesian migrant workers (IMWs) in Taiwan often leads to financial instability, both during their employment and after returning home. One of the main contributing factors is the lack of access to financial education. This community service program aims to enhance the financial awareness and management skills of IMWs through a series of structured training activities. The method involved five key stages: needs assessment, material preparation, training implementation, mentoring, and outcome evaluation. The training included interactive lectures, financial simulations, and group discussions. The results showed a significant improvement in participants' understanding of basic financial management, debt control, and long-term financial planning, supporting their path toward financial independence. Kata kunci: Indonesian migrant workers, financial training, community service, financial awareness, Taiwan.
The Impact of Internal Audit in the Case of PT. Xyz Bandung Regency on the Effectiveness of Internal Control SUMADI, Alifiani Sunke; BAYUNITRI, Bunga Indah
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i3.1405

Abstract

.To ensure that the company's internal control operates effectively to achieve organizational goals, an internal audit is essential. The number of layoffs, the prevalence of defective goods that cause a decrease in orders, and the misuse of checking accounts by directors for personal gain are just a few of the problems found based on data from PT. XYZ Bandung Regency in 2021 to 2024. This shows how important internal audit is in strengthening internal control of the business. The direction of the author's article is aimed at finding the success of XYZ's internal control in Bandung Regency as determined by the internal audit of PT. The methodology used in the author's article combines a descriptive approach with purposive sampling. The author's article group consists of sixty-three people from PT. 166 XYZ employees. The data were analyzed using a simple straight-line data analysis technique with a maximum control level of 5%, assisted by SPSS version 23. This article shows that the effectiveness of internal control is significantly influenced by internal audit. Internal audit increases the effectiveness of internal control by 71.9%. Therefore, effective internal audit practices can improve internal control and reduce the possibility of losses caused by weaknesses in the control system.
Bimbingan teknis dan pendampingan pembuatan laporan keuangan pada UMKM di Desa Kopo, Kabupaten Bandung Laksono, Roosaleh; Sherlita, Erly; Dewabrata, Ignatius Oki; Bayunitri, Bunga Indah; Kartadjumena, Eriana
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.31085

Abstract

Abstrak Peran dan kontribusi UMKM di Indonesia sangat besar dalam menopang pembangunan ekonomi dan penyerapan tenaga kerja. Hal ini dibuktikan dari beberapa hasil penelitian bahwa UMKM dapat menekan jumlah angka pengangguran. Mengingat begitu pentingnya kehadiran UMKM di Indonesia, maka sasaran mitra dalam kesempatan melakukan pengabdian kepada masyarakat yang telah kami laksanakan di desa Kopo kecamatan Kutawaringin KabupatenBandung adalah para UMKM yang tergabung di desa Kopo yang berjumlah 15 orang dari berbagai usaha mereka. Sehingga tujuan pelaksanaan kegiatan kepada masyarakat ini adalah agar  para UMKM di desa kopo dapat membuat laporan keuangan dengan baik dan benar yang sebelumnya pelaku UMKM tersebut belum dapat membuat laporan keuangan di harapkan usaha yang mereka bangun dapat berkembang dan maju dengan adanya bimbingan teknis dan pengarahan yang telah dilakukan dan dapat meningkatkan pengelolaan keuangan mereka. Metoda yang di gunakan dalam pelaksanaan kegiatan PkM ini adalah berupa pelatihan dan pendampingan bimbingan teknis pembuatan laporan keuangan, melakukan diskusi dan tanya jawab serta melakukan evaluasi denga diberikan soal-soal. Selain juga diberikan modul yang berfungsi sebagai pedoman bagi pengurus yang memiliki fungsi manajerial mengembangkan bisnis jasa dan meyusun kebijakan / pedoman / petunjuk pelaksanaan penyusunan laporan keuangan unit usaha desa. Hasil yang telah dicapai dari kegiatan PkM ini adalah para UMKM yang mengikuti pelatihan bimbingan teknis ini telah mampu menguasai bagaimana menyusun laopran keuangan untuk menyediakan informasi untuk pengambilan keputusan, evaluasi usaha, dan kontrol internal. Kata Kunci: pelatihan; pendampingan; laporan keuangan; UMKM Abstract The role and contribution of MSMEs (Micro, Small, and Medium Enterprises) in Indonesia are significant in supporting economic development and employment absorption. This is evidenced by several research findings showing that MSMEs can reduce unemployment rates. Considering the importance of MSMEs in Indonesia, our target partners for this community service activity, which was carried out in Kopo Village, Kutawaringin District, Bandung Regency, were 15 MSME actors from various types of businesses in Kopo Village. The aim of this community engagement activity was to enable MSMEs in Kopo Village to prepare proper and accurate financial reports, as previously many of them were unable to do so. It is expected that with technical guidance and direction provided during the activity, their businesses will grow and improve through enhanced financial management. The method used in this community service activity included training and technical guidance in preparing financial statements, conducting discussions and Q&A sessions, as well as evaluations through exercises. In addition, a module was provided to serve as a guide for administrators with managerial functions in developing service businesses and formulating policies/guidelines/instructions for preparing financial reports for village business units.The outcome of this activity was that the participating MSMEs were able to understand how to prepare financial reports to provide information for decision-making, business evaluation, and internal control. Keywords: training; assistance; financial reports; MSMEs
Pengaruh Pengendalian Internal dan Kompetensi Auditor Internal Terhadap Kualitas Audit Internal Mushthafa, Faza Syamil; Bayunitri, Bunga Indah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.920

Abstract

Penelitian ini bertujuan untuk mengkaji sejauh mana pengendalian internal dan kompetensi auditor internal berpengaruh terhadap kualitas audit internal di Yayasan Mizan Amanah. Dengan menggunakan pendekatan kuantitatif dan metode survei melalui kuesioner,responden pada penelitian ini berjumlah 109 data yang terkumpul dianalisis menggunakan teknik regresi linear berganda. Hasil analisis menunjukkan bahwa pengendalian internal berpengaruh secara positif terhadap kualitas audit internal. Kompetensi auditor internal berpengaruh positif terhadap kualitas audit internal. Temuan ini menegaskan pentingnya komitmen manajemen untuk memperkuat sistem pengendalian internal dan secara berkelanjutan meningkatkan kapasitas auditor internal. Hal ini menjadi strategi penting dalam mewujudkan audit internal yang tidak hanya berkualitas, tetapi juga mampu mendorong terciptanya tata kelola lembaga yang lebih baik dan dipercaya oleh masyarakat
Catalysts of corporate value: exploring the interplay between capital structure, company traits, and profitability in the indonesian consumer goods industry (BEI, 2021-2023) Sarumpaet, Tetty Lasniroha; Bayunitri, Bunga Indah; Lestari, Irene Sukma
Enrichment : Journal of Management Vol. 14 No. 1 (2024): April
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i1.1879

Abstract

This study investigates the interplay between capital structure, company traits, and profitability in the Indonesian Consumer Goods Industry from 2021 to 2023. Through quantitative exploration, 52 companies listed on the Indonesian Stock Exchange were analyzed. The research assesses the impact of capital structure and company characteristics on company value, considering factors like debt usage, profitability, and stock prices. Findings reveal varying influences on company valuation, with implications for financial decision-making and market positioning. The study contributes to understanding the dynamics of corporate value drivers in a specific industry context, offering insights for strategic management and financial planning in the consumer goods sector
Pelatihan Akuntansi Dasar dan Pelaporan Keuangan Desa se-Kecamatan Balubur Limbangan Kabupaten Garut Arnan, Sendi Gusnandar; Bayunitri, Bunga Indah; Dewa Brata, Ignatius Oki; Laksono, T.Y., R. Roosaleh; Prayitno, Yogo Heru
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4962

Abstract

Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan untuk aparatur Desa dan BUMNDes di wilayah kecamatan Balubur Limbangan Kabupaten Garut. Kegiatan abdimas ini bertujuan untuk meningkatkan kemampuan dan pemahaman tentang Akuntansi, pengelolaan, pelaporan dan pertanggungjawaban keuangan Desa. Masih adanya desa yang belum efektif dalam pengelolaan keuangan desa, juga terkait dengan pertanggung jawaban pengelolaan keuangan, pengelolaan asset dan regulasi merupakan masalah yang sedang dihadapi desa. Selain itu, masih kurangnya pengetahuan dan pemahaman akuntansi khususnya mengenai penatausahaan dan pelaporan keuangan di Desa. Oleh sebab itu kami sebagai tim pengabdian kepada masyarakat berupaya dengan bimbingan teknis, pelatihan dan workshop Akuntansi ini akan mampu meningkatkan pengetahuan dan pemahaman serta keterampilan aparatur desa dalam menyusun laporan keuangan yang sesuai standar akuntansi, dan peraturan pemerintah.
The Influence of Internal Control and Individual Morality on Fraud Prevention in Industrial Garment Company Azhari, Farida; Bayunitri, Bunga Indah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1446

Abstract

The purpose of this study is to ascertain whether fraud prevention at CV X, Bandung Regency, is impacted by internal control and personal ethics. Internal control and personal morality are the independent variables that are being examined in this study. Preventing fraud is the dependent variable. The quantitative descriptive approach method is the research methodology employed in this study. The study's population consisted of 58 workers at CV X Kab. Bandung. The census method with purposive sampling was the sample strategy employed in this investigation. 58 employees of CV X Kab. Bandung serve as the research's sample size. At a significance level of 5%, multiple linear regression analysis is the analysis approach employed in this study. Based on the results of the study, it shows that internal control, individual morality on fraud prevention at CV X Kab.bandung included in the good category. Besides that partial research results (t test) show that internal control affects fraud prevention in CV X Kab.bandung and individual morality affects fraud prevention in CV X Kab.bandung.
Peningkatan pemberdayaan UKM melalui motivasi, pemasaran online dan peningkatan daya saing produk di Desa Cisontrol Kabupaten Ciamis Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Sherlita, Erly; Laksono, Roosaleh; Kartadjumena, Eriana
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 5 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i5.33919

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, namun banyak pelaku masih menghadapi kendala dalam motivasi usaha, pemasaran online, serta pengelolaan keuangan. Permasalahan utama terletak pada praktik akuntansi yang belum optimal, seperti pencatatan aset yang bercampur dengan kepentingan pribadi dan tidak adanya laporan keuangan yang memadai. Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan melalui bimbingan teknis penyusunan pembukuan berbasis akuntansi sederhana. Metode pelaksanaan meliputi tahapan perencanaan, pelatihan, serta pendampingan langsung kepada para pelaku UMKM dengan pendekatan partisipatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dalam memisahkan keuangan pribadi dan usaha, keterampilan dalam pencatatan transaksi, serta kemampuan menyusun laporan sederhana sesuai standar akuntansi dasar. Diskusi kegiatan menegaskan bahwa pendampingan berkelanjutan dan penerapan disiplin pencatatan menjadi kunci agar UMKM mampu meningkatkan daya saing, mengelola aset lebih profesional, memperluas akses pendanaan, dan mengembangkan bisnis secara berkelanjutan. Kata Kunci: akuntansi sederhana; pembukuan; pengabdian kepada masyarakat; UMKM. Abstract Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economy, yet many entrepreneurs still face challenges in business motivation, online marketing, and financial management. The main problem lies in the lack of proper accounting practices, such as mixing personal and business assets and the absence of adequate financial reports. This Community Service Program (CSP) was conducted through technical guidance on preparing simple accounting-based bookkeeping. The method consisted of planning, training, and direct assistance to MSME participants through a participatory approach. The results indicate improvements in separating personal and business finances, recording daily transactions, and preparing simple financial reports in line with basic accounting standards. The discussion emphasizes that continuous mentoring and disciplined bookkeeping are essential for MSMEs to strengthen competitiveness, manage assets more professionally, expand access to funding, and achieve sustainable business growth. Keywords: bookkeeping; community service; MSMEs; simple accounting.
The influence of risk management to credit lending Agustin, Ewith Dade; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.166

Abstract

Purpose: The purpose of this study was to determine whether risk management influences the provision of credit to PT. BPR Supra Antapersada Bandung. The factors tested in this study were risk management as the independent variable, while credit as the dependent variable. Research Methodology: The method of analysis used is the explanatory method, while the number of samples in this study amounted to 37 employees of PT. BPR Supra Antapersada Bandung. In this study, the analytical method used was a partial (t-test) significance of 5%. The program used to analyze the data was the Version 21.00 of Social Science Statistical Package (SPSS). Results: The research results partially and simultaneously indicate that risk management affects lending to PT. BPR Supra Antapersada Bandung at 68.1%. Limitations: Limitation of the problem is the provision of credit to BPR Supra Antapersada in Bandung. Contribution: This study can be useful for the banking credit sector, and for future researchers. Keywords: Credit lending, Risk management, PT. BPR Supra Antapersada
Co-Authors Agustin, Ewith Dade Ayu, Banowaty Azhari, Farida Brata, Ignatius Oki Dewa Dewa Brata, Ignatius Oki Dewabrata, Ignatius Oki Eriana Kartadjumena Erly Sherlita Heru, Yogo Kloko, Deta Merilyn Elintra Laksono T. Y., H. R. Roosaleh Laksono, Roosaleh Laksono, T.Y., R. Roosaleh Lestari, Irene Sukma Madolidi Handoyo, Bregitta Roemkenya Maulida, Windy Yulian Mushthafa, Faza Syamil Remon Gunanta Sarumpaet, Tetty Lasniroha Sendi Gusnandar Arnan SUMADI, Alifiani Sunke Yogo Heru Prayitno