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All Journal Jati: Jurnal Akuntansi Terapan Indonesia 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
Unknown Affiliation
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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The Impact of a Multi-faceted Mentoring Program on Student-Led Micro-Enterprises: An Analysis of Revenue Growth and Managerial Transformation Suryani, Pesi; Puspitasari, Nindya Farah Dwi; Daurrohmah, Eka Wirajuang; Gaol, Lasando Lumban; Robiansyah, Anton; Oktari, Vivi; Hadiwidjaja, Rini Dwiyani; Rahmawati, Seli; Pramesti, Kyeszhya Arnellita; Al Rasyid, Muhamad Harun
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

Abstract

This community service program, implemented using a Participatory Action Research (PAR) approach, aims to assist students in developing their micro-enterprises to become more professional, efficient, and sustainable. The program responds to the challenges faced by student entrepreneurs, ranging from business management and marketing to product development. Implementation methods included participatory needs identification, provision of targeted resources, tailored training in business management and digital marketing, infrastructure enhancement, and ongoing participatory evaluation. The results demonstrate significant progress among the three mentored student businesses. Ayam Geprek Bunda increased sales by 100% through facility upgrades and online marketing strategies. The Beaded Handicrafts business recorded a 233% revenue growth after design innovation and digital marketing initiatives. Meanwhile, Peyek Bude achieved a 35% sales increase through community-based marketing strategies and improved packaging quality. This program has proven effective in enhancing managerial capacity, business income, and awareness of professional business practices. The findings underscore the importance of sustained entrepreneurial mentoring within campus environments as a strategy to empower students, while fostering positive social impact through the emergence of young, inspirational leaders in entrepreneurship.
Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village Suryani, Pesi; Ginting, Rafles; Daurrohmah, Eka Wirajuang
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.23

Abstract

This study explores the revenue of Tourism Villages in Bali Province and the important role of financial management and reporting in preventing accounting fraud. Tourism villages in Bali are considered as potential communities in local tourism development and major contributors at the regional level. Identified revenue sources include rental of tourist attractions, tour packages, entrance tickets, and foreign tourist donations. The role of financial reporting in resource accountability and performance evaluation is explained. Transparency and accountability are implemented to maintain financial integrity and involve community participation in oversight. Local culture, particularly the Tri Hita Karana concept, is identified as a key factor in preventing accounting fraud through the internalisation of ethical values. This research also highlights the fraud prevention system involving detectors, assessors, effectors, and communication networks. The results showed the successful implementation of transparency, accountability, local culture, and prevention system in avoiding accounting fraud in the financial management of tourist villages. This study provides insights for tourist village managers and policy makers to improve honest and accountable financial management, support sustainable development, and maintain the integrity of tourist villages as valuable assets in Bali's tourism industry.
Comprehensive Model of Bankruptcy and Forensic Accounting Daurrohmah, Eka Wirajuang; Riza, Ali; Suryani, Pesi; Urumsah, Dekar
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i1.12985

Abstract

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accounting
The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia Mashitoh, Heriyanni; Daurrohmah, Eka Wirajuang; Inan, Dedi Iskandar; Firman, Antares
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18765

Abstract

This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method, this study seeks to gain deep insights into individual subjective experiences, especially from the perspective of forensic auditors. These auditors are not only experts in investigating fraud but are also skilled in analyzing financial data, evaluating internal controls, and formulating recommendations based on their investigations. This research employs a semi-structured interview approach and involves 11 forensic auditors with CFE or CFrA certifications from both AUI of BPK and the ACFE Indonesian chapter. Through this analysis, the study offers a unique contribution to the literature by highlighting region-specific cultural and social dynamics, such as the profound reliance on religious-based justifications or political affiliations, adding complexity to the understanding of fraud in Indonesia.
Workplace Dynamics and the Potential for Fraud: A Qualitative Study in the Government Sector Daurrohmah, Eka Wirajuang; Suryani, Pesi; Riyani, Etik Ipda
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.23625

Abstract

This study aims to assess employee perceptions of the work environment in the Bengkulu government sector and its impact on fraud potential, with the aim of developing effective fraud prevention strategies. This study used a qualitative descriptive methodology using semi-structured interviews with government employees in Bengkulu Province. Data were analyzed using content analysis, which offers insight into the nuances of the work environment and its potential relationship to fraud by exploring employees’ subjective experiences and perspectives. The study found that employee perceptions of the work environment in the Bengkulu government sector are related to fraud potential. A conducive work environment and effective internal control are important preventive measures. Factors such as workload, pressure, and leadership behavior significantly shape employee perceptions and influence the likelihood of fraudulent activity. The theoretical implications of this study emphasize the importance of a conducive and ethical work environment in reducing fraud. Practically, these findings highlight the need for policy makers and government administrators to implement stringent internal controls, foster a culture of integrity, and ensure a transparent and merit-based system to minimize fraud and enhance public trust.
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 Heriyanni Mashitoh Inan, Dedi Iskandar Krist Setyo Yulianto Nustini, Yuni Oktari, Vivi Oktaviani, Fany Nur Paramitha, Diky Pramesti, Kyeszhya Arnellita Puspitasari, Nindya Farah Dwi Rafles Ginting Rahmawati, Seli Riza, Ali Robiansyah, Anton Sila Ninin Wisnantiasri Suryani, Pesi Yeni Widiastuti