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All Journal Moneter : Jurnal Akuntansi dan Keuangan MBIA Jurnal Pengabdian Masyarakat Bumi Raflesia DEVOTE: Jurnal Pengabdian Masyarakat Global KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Srihadi Winarningsih
Universitas Padjadjaran
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Net Profit Margin and Return on Equity Toward Profit Growth Novia Handayani; Srihadi Winarningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8701

Abstract

Abstract  - Profit Growth is one thing that is very important in many ways. Both for the benefit of the country and for the benefit of a company. To see the financial condition of a company, we can see it from the profit generated by the company. For this reason, this research was conduted to determine a relation between NPM and ROE toward Profit Growth on Food and Beverage company listed on Indonesia Stock Exchange period 2016-2019.  The population in this study were 26 Food and Beverage company listed on Indonesia Stock Exchange in the 2016-2019 period while the sample was 16 Food and Beverage company listed on IDX. Based on the result, the test of simultaneously result with the statistical test show that the variable NPM and ROE simultaneously affect the Profit Growth. Partially, NPM has an influence toward Profit Growth and ROE has an influence toward Profit Growth. The magnitude of the effect of the predictor variable using the coefficient of determination as much as 41,3% while the remainig 58,7% is influenced by other variables outside this research model. Keywords: Net Profit Margin (NPM), Return On Equity (ROE), Profit Growth
The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables Kanta Rio Saputra; Srihadi Winarningsih; Evita Puspitasari
MBIA Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1146

Abstract

The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia. The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.
Kecurangan Laporan Keuangan Ahmad Basid; Karina Odia Julialevi; Rishi Septa Saputra; Nanik Rahayu; Moh. Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.6121

Abstract

Financial statements provide a comprehensive overview of an entity's performance over a specific period. The accurate and proper presentation of these statements, in accordance with established accounting standards, is crucial for enabling decision-makers to make informed and effective decisions. However, instances of fraud in financial reporting by top management and accountants continue to be observed. This webinar aims to shed light on common patterns of fraudulent financial statements within organizations, addressing perspectives from both academic and practitioner viewpoints. Strong corporate governance plays a vital role in establishing adequate control systems that help minimize the risk of fraudulent financial reporting. Additionally, segregating duties and authorities is essential in reducing the risk of financial misstatements. Fraud detection can be effectively conducted through financial ratio analysis, both vertical and horizontal, as well as forensic and digital data analysis techniques
MEMBANGUN KESADARAN RISIKO DIGITAL DAN TATA KELOLA TEKNOLOGI BAGI MAHASISWA DI ERA TRANSFORMASI DIGITAL Farhatun Nisa; Citra Sukmadilaga; Moh. Wahyudin Zarkasyi; Srihadi Winarningsih
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 2 (2026): Devote : Jurnal Pengabdian Masyarakat Global, June 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i2.6498

Abstract

The rapid acceleration of digital transformation is compelling organisations to build greater awareness of technology governance and the risks it entails. Despite the fact that this group will occupy strategic roles in organizational governance practice in the years ahead, the understanding of IT governance and digital risk management remains relatively limited among accounting students. This community service activity aims to enhance the understanding of young members of the Indonesian Institute of Accountants (IAI) regarding technology governance and risk management in the context of digitalisation, delivered through a webinar on 23 May 2026. The activity was a collaboration between the Young Members of IAI West Java Region and the Doctoral Program in Accounting Sciences at Universitas Padjadjaran, with 87 active participants from 11 higher-education institutions. The program was designed using a participatory educational approach comprising three stages: preparation, implementation, and evaluation of the program. The effectiveness of the activity was measured using a Likert scale questionnaire (1–5) covering four aspects: material quality, presenter delivery, participant comprehension and webinar benefits. Evaluation results indicated very good ratings across all aspects, with an overall mean above 4.40 out of 5.00. The activity contributed to the development of participants' initial competencies in understanding IT governance frameworks, risk management processes based on ISO 31000:2018 and COSO, and awareness of digital risks within organisational contexts. Findings from the discussion session revealed participants' need for more applied understanding, particularly regarding the preparation of risk registers within organisations, indicating the need for more structured, continuing capacity-development programmes.
SOSIALISASI DIGITAL MARKETING PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA PASIRKALIKI KABUPATEN KARAWANG Mochammad Ridwan; Lidya Agustina; Dri Asmawanti-S; Akhmad Fajar; Iis Solihat; Mochammad Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Pandemic Covid-19 telah membawa perubahan ke berbagai sector, tidak terkecuali mempengaruhi kegiatan pemasaran pada usaha kecil dan mikro. Para pengusaha kecil dan mikro yang biasanya memasarkan produknya secara tradisional, kini dituntut untuk dapat memasaran produknya secara digital agar dapat bertahan pada persaingan bisnis saat ini. Kegiatan pengabdian pada masyarakat ini bertujuan untuk membantu menyelesaikan persoalan yang dihadapi oleh pemilik usaha di wilayah Desa Pasirkaliki, Kecamatan Rawamerta, Kabupaten Karawang. Permasalahan yang paling membutuhkan solusi adalah dari bidang marketing. Pemilik usaha memiliki keterbatasan wawasan dan keterampilan dalam memasarkan produknya. Tim pelaksana membantu UMKM untuk memiliki kanal bisnis marketing yang berbasis digital, sehingga pemilik usaha dapat meningkatkan pendapatannya. Metode yang digunakan adalah seminar dan diskusi. Hasil kegiatan menunjukkan terjadi peningkatan pengetahuan dari seluruh peserta kegiatan, terlihat dari hasil post-test yang diberikan kepada seluruh peserta. Hasil kegiatan adalah seluruh peserta sudah memiliki kanal digital marketing, beberapa diantaranya adalah Whatsapp bisnis, akun marketplace shopee dan media sosial facebook dan instagram. Diharapkan dengan memiliki kanal bisnis yang baik, keuntungan usaha UMKM dapat meningkat dengan pesat.   Kata Kunci: digital, marketing; umkm;
Co-Authors Akhmad Fajar Citra Sukmadilaga Dri Asmawanti-S Evita Puspitasari Farhatun Nisa Hasibuan, Ahmad Basid Iis Solihat Kanta Rio Saputra Karina Odia Julialevi Lidya Agustina Mochammad Ridwan Mochammad Wahyudin Zarkasyi Nanik Rahayu Novia Handayani Rishi Septa Saputra