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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL ILMIAH KOHESI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Ranah Publik Indonesia Kontemporer (Rapik) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat
M. ARDIANSYAH SYAM
Fakultas Ekonomi Dan Bisnis, Universitas Pancasila
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Study Action Research: Literasi Akuntansi UMKM Berbasis ETAP dan Android Pada Era Covid-19 Normal Baru Syahril Djaddang Djaddang; Sailendra S; M. Ardiansyah Syam; Susilawati Susilawati; Nunky P
Abdi Implementasi Pancasila:Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2021): Mei
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.159 KB) | DOI: 10.35814/abdi.v1i1.2054

Abstract

Abstract The purpose of implementing community service and research (action research) is to accelerate the process of developing an entrepreneurial culture; to increase the knowledge of MSMEs and Cooperatives in the digital world related to ETAP and Android-based accounting literacy through training, mentoring and research on MSME and cooperative actors in Bogor City. The Covid-19 pandemic and industrial disruption 4.0 have changed the socio-economic order; it also affects this type of industry. One of the challenges faced by MSMEs and Cooperatives today is the low accounting literacy and financial governance, coupled with the transformation of the socio-economic order from conventional to digital systems. One solution to increase the skill and knowledge of MSMEs and Cooperatives to the digital system related to accounting literacy and financial governance is through training, mentoring, and research. Pieces of training, mentoring, and research on MSMEs and Cooperative members are conducted by interacting directly through face-to-face and field observation. The implications of the results of this training, mentoring and study, recommend that the training and mentoring undertaken by academics in synergy with Cooperatives and MSMEs Government need to continue to be carried out on an ongoing basis. With continuous training and mentoring, literacy, and accounting skills based on SAK ETAP and financial governance based on Android, MSMEs can be improved to achieve the business's efficiency and performance. Especially in the era of the Covid-19 pandemic and the new normal, MSMEs are still available to exist and compete in the business competition.
IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG Syahril Djaddang; Shanti Lysandra; Derryawan Derryawan; Fahruddin Salim; Susilawati Susilawati; M. Ardiansyah Syam; Endang Ety M
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.01

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found in every region, for example traders in traditional markets, food stalls, craftsmen, home businesses, street vendors. There are 9 MSME business fields, namely Micro Enterprises, Small Enterprises and Medium Enterprises in Tomo District, Sumedang Regency, West Java, under the coordination of Bumdes and BumdesMa, which are divided into three categories of micro, small and medium enterprises. The purpose of implementing this PKM is to accelerate the process of developing digital marketing and the practice of preparing Android-based PSAK ETAP UKM financial reports; Help create access for the creation of new entrepreneurs who implement digital marketing and Android-based bookkeeping. The results of PKM through training, namely MSME participants who do not understand how to do marketing through digital marketing / e-Commerce, there are still many MSME actors in archiving and recording transactions in making financial reports, both manually and digitally. With this PKM activity, MSME actors have a strong interest and desire to learn how to implement marketing through online media/digital marketing, as well as make it easy for MSME actors to find out the performance of MSME businesses through BUMDes/BUMDesma for financial reports made digitally based on Android.
Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review Benny Marciano; Ardiansyah Syam; Suyanto; Nurmala Ahmar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.130-137

Abstract

Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.
Co-Authors Achmad Ridwan Benny Marciano Benny Marciano DARMANSYAH . Derryawan Derryawan Djaddang, Syahril Endang Ety M Fachrudin Salim Fahruddin Salim Habibie Habibie Nungki P Nunky P Nurina Prawinin Tyas Nurmala Ahmar Sailendra S Sailendra Sailendra Shanti Lysandra Suratno Suratno Susilawati Suyanto Suyanto Syahril Djaddang Djaddang Widarto Rachbini YAHYA . Yudhi Prasetiyo