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All Journal 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 Kreativasi: Journal of Community Empowerment
Bayunitri, Bunga Indah
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Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mechanical Engineering Public Health Social Sciences Other

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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.
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.
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
The influence of whistleblowing system toward fraud prevention Maulida, Windy Yulian; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.177

Abstract

Purpose: This study aimed to determine the implementation of whistleblowing system and fraud prevention, and to find out how the whistleblowing system affects fraud prevention at the Jabar Banten Central Bank in Bandung. Research Methodology: This study used the explanatory method and simple linear regression analysis. The program used was SPSS Version 19.00. Results: The whistleblowing system affected fraud prevention by 54.3%. Limitation: The study is limited to the role of the whistleblowing system and fraud prevention. Contribution: The results of this study contribute to improving the application of the whistleblowing system and preventing fraud. Keywords: Whistleblowing system, Fraud prevention
The influence of internal audit and internal control toward fraud prevention Madolidi Handoyo, Bregitta Roemkenya; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.181

Abstract

Purpose: This study aimed to determine whether there is an influence of internal audit and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung. Research methodology: This study used the verification method, the sampling technique used in this study was a combination of non-probability with a saturated sampling technique. The sample in this study were employees at PT Pos Indonesia (Persero) Bandung City, amounting to 91 people. The Program used in analyzing data was Statistical Package for Social Sciences (SPSS) Ver25.00. Results: The results showed that internal audit and internal control influence the prevention of fraud in PT Pos Indonesia (Persero) Bandung. In addition, the magnitude of the influence of internal audit and control in contributing to the prevention of fraud by 68.8%. Limitations: The study was only conducted at PT Pos Indonesia (Persero), Bandung City. Contribution: This research is expected to be able to provide input for PT Pos Indonesia (Persero) Bandung City which is aimed at improving improvements in minimizing and preventing fraud, and can be used as additional information for related parties.
Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73 Kloko, Deta Merilyn Elintra; Bayunitri, Bunga Indah
International Journal of Financial, Accounting, and Management Vol. 2 No. 2 (2020): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i2.187

Abstract

Purpose: This research aimed to find out a comparative analysis of the financial performance of companies that has and has not applied the PSAK 73 or IFRS 16 of Lease. Research Methodology: The research used was quantitative descriptive method. The Financial performance analysis performed used a liability, solvency, activity, and profitability ratio. Results: From the research, it is known that by applying the PSAK 73 on lease in companies has an impact on the financial performance especially on the liability ratio and profitability ratio. Limitations: The narrowing of the study scope was only to industrial telecommunications due to the inability to collect all data from each type of business. In addition, the application of PSAK 73 in Indonesia was unforced to be implemented in companies in 2019 but in 2020. However, this regulation was possible to apply earlier in 2019 in only corporations meeting requirements. This was aimed at limiting the generalization of the study. Contribution: The result of this study is expected to be useful with regard to the application of PSAK 73 or IFRS 16 of Lease on financial performance in companies. Keywords: PSAK 73, IFRS 16, Lease, Financial performance
Co-Authors Agustin, Ewith Dade Ayu, Banowaty Azhari, Farida Brata, Ignatius Oki Dewa Dewa Brata, Ignatius Oki Eriana Kartadjumena 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 Remon Gunanta Sarumpaet, Tetty Lasniroha Sendi Gusnandar Arnan SUMADI, Alifiani Sunke Yogo Heru Prayitno