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Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif Muhammad Nawawi; Dabella Yunia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4282

This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.

Pengaruh Audit Forensik, Audit Investigasi, Profesionalisme terhadap Pencegahan Kecurangan (Studi Empiris pada BPKP Provinsi Banten) Roza Mulyadi; Muhammad Nawawi
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.9048

The purpose of this study is to analyze the Forensic Audit Simulation, Investigative Audit, Professionalism, Fraud Prevention. This research was conducted on all auditors conducted on all internal and external auditors of BPKP Banten Province, where the number of internal auditors was 50 people and external auditors were 25 people. The sampling technique in this study used purposive sampling. The type of data used in research is quantitative data. The data source used in this study is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that the variable Forensic Audit, Investigative Audit procedures and Professionalism have proven effects on Fraud Prevention.

PENGARUH FAKTOR-FAKTOR FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING Dabella Yunia; Muhammad Nawawi
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Tujuan penelitian ini adalah memberikan bukti bahwa factor-faktor fraud triangledapat mempengaruhi terjadinya fraudulent financial reporting. Fraudulent financial reportingdiukur dengan menggunakan discretionary accrual. Pengujian faktor-faktor fraud trianglediukur dengan persentase perubahan total aset, efektivitas pengawasan, dan transaksi pihak istimewa. Penelitian ini diuji dengan menggunakan uji regresi liner berganda. Hasil pengujian menunjukkan bahwa total aset tidak berpenaruh terhadap fraudulent financial reporting.Efektivitas pengawasan dan transaksi pihak istimewa berpengaruh terhadap fraudulent financial reporting

PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Dabella Yunia; Galih Fajar Muttaqin; Windu Mulyasari; Kurniasih Dwi Astuti; Nana Nofianti; Tri Wahyudi; Muhammad Nawawi; Chandra Prasadhita
Jurnal Warta Desa (JWD) Vol. 3 No. 2 (2021): Jurnal Warta Desa (JWD)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jwd.v3i2.133

The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.

Receivables Collection for Transportation Service At PT Ciomas Ariya Samudera Chandra Prasadhita; Muhammad Nawawi; Alinda Rakhe Yulia Putri
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.134

Receivables are part of the assets of an entity in the form of short-term or long-term claim rights from past economic transactions carried out by the company concerned with its clients. PT. Ciomas Ariya Samudera is a service company that focuses its business in the field of transportation services located in Cilegon Banten. The research method used in this study is a qualitative research method with a sequence of steps consisting of observations, interviews, and documentation collected from PT. Ciomas Ariya Samudera. The results obtained in the field describe the procedure for collecting receivables from transportation services at PT. Ciomas Ariya Samudera is in line with the theory.

‘Churros’ Product Innovation With Sweet Potato Muhammad Nawawi; Febrianur Febrianur; Annisa Indah Permata; Indah Lestari
MOVE: Journal of Community Service and Engagement Vol. 2 No. 1 (2022): September 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i1.129

The natural resources and human resources of the Sukalaksana village are very potential. This condition is why the Sukalaksana sub-district is one of the economically independent villages supported by various agricultural products. This community empowerment and training program aims to develop sweet potato processed products into churros food products that have better-added value and can make the community have a prosperous independent economy, especially for residents of Sukalaksana Village, Curug District, Serang City. After this program was implemented, the results obtained were the development of processed sweet potato products into more innovative churros. The surrounding community better understood the product flow from upstream to downstream by utilizing the potential around the environment.

Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif Muhammad Nawawi; Dabella Yunia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4282

This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.

Handicraft Product Innovation “Mirror Painting” In Cipete Village, Serang City, Banten Muhammad Nawawi; Gita Sapitri; Grace Victoria
MOVE: Journal of Community Service and Engagement Vol. 2 No. 4 (2023): March 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i4.172

The surplus of human resources in Cipete village is quite potential. This makes it a promising potential to be developed into a labor-intensive village. This community empowerment and training program aims to develop the potential of human resources in Cipete to produce handicraft products that have better value added and can make the community have a prosperous independent economy. After this program is implemented, the results obtained are the development of handicraft products that are unique, interesting, and innovative and have sufficient selling value, and also make the surrounding community better understand the flow of products from upstream to downstream by utilizing the potential that exists around the environment, both human and natural resources.

Development of Accounting Systems Using Blockchain Technology Chandra Prasadhita; Muhammad Nawawi
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22012

Business organizations need adequate data transparency to produce real time and high quality information. The Double Entry accounting system is considered not enough to provide these things, so development of Triple Entry accounting system is needed. Triple Entry accounting system is closely related to Blockchain. This study uses a systematic literature review that leads to development of accounting systems using blockchain technology. This is because the implementation of the Triple Entry accounting system to store transactions permanently on the blockchain ensures that the sender has the authority to carry out non-reversible transactions using public key cryptography.

Penguatan Ekosistem UMKM Melalui Program Pendampingan Terpadu Untuk Mendorong Pertumbuhan Usaha di Kota Serang Muhammad Nawawi; Nabila Meidina; Teuku Chairumansyah; Khairuddin Khairuddin; Aliyah Sofiyanah; Dian Fadiya Ulfah; Azhra Afifah
Rahmah : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2026): Rahmah : Jurnal Pengabdian Masyarakat
Publisher : Jaanur ElBarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/80pffg35

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in strengthening local economies; however, many still face persistent challenges related to managerial capacity, financial literacy, digital adoption, and business networking. This community engagement program aimed to strengthen the MSME ecosystem in Serang City through an integrated mentoring approach designed to foster sustainable business growth. The program employed a participatory and qualitative approach, encompassing needs assessment, collaborative program design, hands-on training, individualized mentoring, and continuous evaluation. The intervention focused on enhancing managerial competencies, improving financial record-keeping, optimizing digital marketing strategies, and fostering collaborative networks among MSME actors. The results demonstrated significant improvements in participants’ business planning capabilities, financial management practices, digital marketing utilization, and entrepreneurial confidence. Moreover, the mentoring process facilitated the emergence of inter-business collaboration and strengthened the local support ecosystem involving universities, communities, and institutional stakeholders. These findings suggest that integrated and context-based mentoring can effectively address multidimensional MSME challenges while promoting adaptive capacity and long-term resilience.

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