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All Journal Integritas: Jurnal Antikorupsi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Enrichment : Journal of Management Diseminasi : Jurnal Pengabdian kepada Masyarakat Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Daurrohmah, Eka Wirajuang
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap? Daurrohmah, Eka Wirajuang; Urumsah, Dekar; Nustini, Yuni
Integritas : Jurnal Antikorupsi Vol. 7 No. 2 (2021): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v7i2.795

Abstract

The purpose of this study is to determine the effectiveness of forensic audits in detecting bribery with the support of whistleblowing. This qualitative research uses the phenomenological method with semi-structured interviews with 14 employees of Badan Pemeriksa Keuangan (BPK). This study reveals that bribery is hidden fraud, so whistleblowing can be used as the first, then can be carried out for forensic audit as long as valid and relevant. Detection of bribery using forensic audit is faster and easier because the procedures are focused, detailed and rigid. The conclusion is forensic audits effective in detecting bribery with the support of whistleblowing.   Abstrak Tujuan penelitian ini adalah untuk mengetahui efektivitas audit forensik dalam mendeteksi suap dengan dukungan whistleblowing. Penelitian kualitatif ini menggunakan metode fenomenologi dengan teknik wawancara semi struktur kepada 14 orang pegawai Badan Pemeriksa Keuangan (BPK). Penelitian ini mengungkapkan bahwa suap merupakan fraud yang hidden sehingga whistleblowing dapat dijadikan langkah awal terungkapnya suap, yang kemudian dapat dilakukan audit forensik selama valid dan relevan. Pendeteksian suap menggunakan audit forensik lebih cepat dan mudah karena dalam prosedurnya fokus, terperinci dan rigid. Maka dapat disimpulkan bahwa audit forensik efektif dalam mendeteksi suap dengan dukungan whistleblowing.
Bribery in Government Agency: A Phenomenological Study Daurrohmah, Eka Wirajuang; Urumsah, Dekar
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.34951

Abstract

 The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.
LEARNING BY DOING HIDROPONIK DARI WARGA UNTUK WARGA Daurrohmah, Eka Wirajuang; Hendrian; Robiansyah, Anton; Puspitasari, Nindya Farah Dwi; Firman, Antares
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2024)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v6i2.8879

Abstract

Kompleks Bukit Pamulang Indah merupakan kompleks yang penduduknya aktif dalam kegiatan bermasyarakat. Salah satu kegiatan yang dapat memberikan manfaat kepada warga adalah dengan memberikan kegiatan pembelajaran. Penting untuk selalu terbuka terhadap kesempatan untuk belajar dan meningkatkan diri, baik melalui pendidikan formal atau informal. Belajar sambil praktik dapat membantu mengatasi masalah ketika seseorang kesulitan memahami konsep secara teoretis. Manfaat yang diharapkan dari kegiatan pelatihan kepada masyarakat adalah peningkatan kualitas hidup masyarakat dengan memperoleh keterampilan. Metode ditawarkan oleh tim PkM adalah pelatihan praktek hidroponik. Kegiatan ini merupakan kegiatan lanjutan dari kegiatan PkM tahun sebelumnya yang berupa perancangan taman belajar online terbuka yang berisi content pembelajaran. Salah satu content pembelajaran tersebut berupa pembelajaran hidroponik. Hasil dari kegiatan ini yaitu telah dipahaminya materi hidroponik dan dapat dilaksanakannya pelatihan hidroponik oleh peserta pelatihan.
Pendampingan Penyusunan Laporan Keuangan pada Komunitas UMKM Catering Tangerang (UCTS) dalam Rangka Optimalisasi Kinerja Keuangan Usaha Daurrohmah, Eka Wirajuang; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini; Oktaviani, Fany Nur
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15264

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan pada anggota UMKM Catering Tangerang Selatan (UCTS) melalui pendampingan keuangan secara manual. Pendampingan ini diperlukan mengingat keterbatasan akses teknologi di kalangan UMKM. Metode yang digunakan meliputi pelatihan dan pendampingan tiga tahap: pelaksanaan, partisipasi mitra, dan evaluasi program. Hasil penelitian menunjukkan bahwa pendampingan ini berhasil meningkatkan pemahaman dan keterampilan anggota UMCTS dalam menyusun laporan keuangan secara manual. Selain itu, pelatihan tambahan seperti fotografi produk dan pembuatan garnish juga diberikan untuk meningkatkan daya saing usaha. Pendampingan yang komprehensif ini membantu UMKM lebih siap menghadapi tantangan bisnis dan memaksimalkan potensi mereka untuk berkembang secara berkelanjutan.
Mendorong Kewirausahaan Mahasiswa: Program Pendampingan Pengembangan Usaha ‘Jaemur Crispy’ Suryani, Pesi; Daurrohmah, Eka Wirajuang; Gaol, Lasando Lumban; Puspitasari, Nindya Farah Dwi; Robiansyah, Anton; Rahmawati, Anisa; Yulianto, Krist Setyo; Oktari, Vivi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.401

Abstract

This community service activity focuses on developing the micro-enterprise, Jaemur Crispy, managed by Anisa Rahmawati, a university student. The main issues faced are the lack of knowledge in business management and marketing. The purpose of this activity is to improve managerial and marketing skills through intensive mentoring. The method used is a participatory approach, which includes training, group discussions, and direct mentoring in business management. The results of this activity show a significant increase in sales, with a 30% rise during the first three months after the training, along with improvements in business management and a growing entrepreneurial awareness among students. Additionally, this program successfully fostered local leaders capable of driving social change within their community. Thus, this activity provides a sustainable positive impact on entrepreneurial development within the student environment.
The role of leader's morality and organizational conduciveness in preventing fraud in the public sector Riyani, Etik Ipda; Daurrohmah, Eka Wirajuang; Suryani, Pesi
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2043

Abstract

Fraud is a significant issue in public administration, undermining trust, and efficiency in government operations. In Indonesia, particularly in the Bengkulu Provincial Government, instances of fraud have raised concerns about the effectiveness of existing prevention mechanisms. Understanding the factors that influence fraud prevention is crucial for improving governance and fostering accountability. This study aims to explore the role of leaders' morality and organizational conduciveness in preventing fraud within the Bengkulu Provincial Government. Using a qualitative approach with a descriptive phenomenology method, this research involved in-depth interviews with employees from various government institutions in Bengkulu Province. Data were collected through purposive sampling and analyzed using content analysis with Nvivo software. The research results show that high leader morality and a conducive organizational culture play a significant role in preventing fraud. Leaders with integrity create an ethical and transparent work environment, while an organizational culture that supports open communication, teamwork, and a strong internal control system helps reduce the risk of fraud. The organization's commitment to implementing strict rules and providing consultation spaces also contributes to strengthening fraud prevention mechanisms
Pelatihan Laporan Keuangan sebagai Strategi Peningkatan Keberlanjutan UMKM Catering di Tangerang Selatan: Financial Report Training as a Strategy to Improve the Sustainability of Catering MSMEs in South Tangerang Daurrohmah, Eka Wirajuang; Robiansyah, Anton; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 6 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i6.9117

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face major challenges in financial management, especially in preparing financial reports. A community service program was conducted at the South Tangerang Catering MSME Community to improve participants' ability to prepare simple financial reports. This activity includes theoretical and practical training, intensive mentoring, and evaluation through observation and questionnaires. The results showed that 90% of participants felt more confident in preparing financial reports, and most were able to produce profit and loss reports, balance sheets, and cash flow independently. Mentoring has proven effective in helping participants separate personal and business finances. This program has succeeded in improving participants' financial literacy while supporting the sustainability of MSME businesses.
The analysis of BUMDes management and its contribution towards village genuine income: a study on BUMDes Pamsimas Sendang Sari Desa Kunir Suryani, Pesi; Daurrohmah, Eka Wirajuang
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.826

Abstract

The study aimed at exploring deeply the business management and process of BUMDes Pamsimas Sendang Sari Desa Kunir and its contribution towards the village's genuine income (read: Pendapatan Asli Desa or PAD). The research used descriptive qualitative methodology with a semi-structured interview. The five informants of the research were the staff of the BUMDes PAMSIMAS as the chief, secretary, treasurer, and two field technicians. The data analyzed was assisted by Computer Assisted Qualitative Data Analysis Software such as Nvivo 11. The research result showed that in the business process, BUMDes Sendang Sari has not to get profited from the clean water distribution since the setting of clean water tariffs below market prices, lack of public awareness to pay monthly fees, the existence of a village head program that makes clean water free for all public facilities without any subsidy, and the existence of a tax on water wells in Kabupaten Demak. Therefore, the BUMDes Sendang Sari is still unable to contribute to the PAD of Desa Kunir, however, the social impact has been felt by residents with the distribution of clean water to residents' homes. This research only focuses on business processes and has not looked at other factors that can affect the BUMDes performance. The research contribution of each of the village governments is as input for the management to fix the BUMDes Sendang Sari thus able to optimize the roles of the BUMDes in contributing towards the village's genuine income.
Analysis of relaxation of local government budgeting on the achievement of the Bengkulu City government’s key performance indicators during the covid-19 period Suryani, Pesi; Gaol, Lasando Lumban; Daurrohmah, Eka Wirajuang
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.843

Abstract

This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators.
Pendampingan Ekspansi Ulen Crispy dari Foodleip: Peningkatan Kompetensi Kewirausahaan Mahasiswa Melalui Studi Kelayakan: Assistance in the Expansion of Ulen Crispy from Foodleip: Improving Student Entrepreneurship Competence through Feasibility Studies Robiansyah, Anton; Daurrohmah, Eka Wirajuang; Suryani, Pesi; Gaol, Lasando Lumban; Agustin, Fira
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 4 No. 2 (2025)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jppmi.v4i2.601

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mahasiswa dalam menyusun studi kelayakan bisnis sebagai dasar ekspansi pemasaran. Pendampingan dilakukan melalui tiga tahap utama: penyusunan studi kelayakan, implementasi strategi pemasaran, serta monitoring dan evaluasi. Metode yang digunakan adalah PESTEL Analysis, yang mencakup aspek politik, ekonomi, sosial, teknologi, lingkungan, dan legal untuk mengidentifikasi peluang dan tantangan eksternal yang memengaruhi bisnis. Hasil pendampingan menunjukkan bahwa mahasiswa mampu menyusun dokumen kelayakan secara sistematis dan merumuskan strategi pemasaran yang relevan. Strategi yang diusulkan meliputi ekspansi ke pasar offline melalui promosi langsung dan penjualan ritel, serta optimalisasi pemasaran digital dengan memanfaatkan media sosial, marketplace, dan konten visual. Kombinasi kedua pendekatan ini dinilai efektif dalam meningkatkan visibilitas dan penjualan produk. Kegiatan ini tidak hanya meningkatkan kompetensi kewirausahaan mahasiswa, tetapi juga mendorong penerapan pembelajaran berbasis praktik di lingkungan perguruan tinggi. Diharapkan hasil kegiatan ini dapat menjadi model pembinaan bisnis mahasiswa yang berkelanjutan dan kontekstual.
Co-Authors Agustin, Fira Al Rasyid, Muhamad Harun Anisa Rahmawati Dekar Urumsah Dwirini, Dwirini Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Firman, Antares Gaol, Lasando Lumban Hadiwidjaja, Rini Dwiyani Hendrian Krist Setyo Yulianto Nustini, Yuni Oktari, Vivi Oktaviani, Fany Nur Paramitha, Diky Pramesti, Kyeszhya Arnellita Puspitasari, Nindya Farah Dwi Rafles Ginting Rahmawati, Seli Robiansyah, Anton Sila Ninin Wisnantiasri Suryani, Pesi Yeni Widiastuti