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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Accounting Science BAREKENG: Jurnal Ilmu Matematika dan Terapan Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Martabe : Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Informatika Global Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdimas Mandiri Jurnal ABDINUS : Jurnal Pengabdian Nusantara Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) ProBisnis : Jurnal Manajemen Accounting and Finance Studies Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Accounting and Taxation Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Anggraini, Leriza Desitama
Universitas Indo Global Mandiri
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STRATEGI PENJUALAN KERUPUK KEMPLANG PEDAS DI DESA LEMBAK MELALUI MAHASISWA KKN TEMATIK Mareta, Cindy Putri; Purnamasari, Endah Dewi; Anggraini, Leriza Desitama; Wulandari, Try
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23143

Abstract

Desa Lembak, dengan kekayaan tradisi dan kearifan lokalnya, dikenal sebagai pusat pembuatan kerupuk kemplang yang lezat dan khas. Kerupuk kemplang tidak hanya makanan ringan biasa, melainkan bagian penting dari warisan kuliner Desa Lembak yang diwariskan dari generasi ke generasi. Untuk menjaga keberlanjutan industri kerupuk kemplang pedas di Desa Lembak, diperlukan strategi penjualan yang efisien, memperhatikan potensi pasar yang besar dan kualitas produk yang unik Pengabdian masyarakat ini bertujuan mengembangkan strategi penjualan kerupuk kemplang pedas dengan pendekatan tematik. Melibatkan mahasiswa dalam kegiatan Kuliah Kerja Nyata (KKN) Tematik, pendekatan partisipatif dan kualitatif digunakan untuk mengidentifikasi permasalahan, merumuskan strategi penjualan, dan menerapkannya di masyarakat. Hasilnya mencakup identifikasi kendala penjualan melalui survei lapangan dan wawancara, serta pengembangan strategi branding dan pemasaran online untuk meningkatkan daya saing produk. Program KKN Tematik melibatkan berbagai pihak, termasuk pengusaha lokal dan pakar pemasaran, menciptakan sinergi antarstakeholder. Implementasi strategi penjualan berhasil meningkatkan penjualan kerupuk kemplang pedas, membuka akses pasar yang lebih luas, dan meningkatkan pendapatan bagi pelaku usaha. Dampak positif juga terlihat dalam pembentukan jaringan kerjasama antarstakeholder, potensial untuk terus mendukung pengembangan ekonomi lokal. Secara keseluruhan, pengabdian ini memberikan kontribusi nyata dalam pengembangan masyarakat Desa Lembak melalui peningkatan penjualan produk lokal dengan memanfaatkan potensi ekonomi lokal dan menghadapi tantangan pasar global secara efektif.
Inovasi Produk Es Lilin Nanas Sebagai Upaya Peningkatan Pendapatan Masyarakat Desa Kemang Wahyuni, Ningsih; Sutikno, Hary; Prameswari, Femy Adelia; Marizka, Hany; Purnamasari, Endah Dewi; Anggraini, Leriza Desitama; Gumano, Hendry Natanael
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.23435

Abstract

Kemang Village is one of the villages located in Lembak District, Muara Enim Regency, South Sumatra Province, which has great potential in the agricultural and plantation sectors, especially in pineapple cultivation. However, the potential of pineapple in Kemang Village is only sold as fruit to several regions, so the sales of processed products made from pineapples are still very limited. Therefore, an innovation in processing pineapples into a product is needed to enhance its market value. This community service activity aims to assist the community in processing pineapples, which are a potential resource of the village, into a higher-value product, as well as to create business opportunities and increase the income of the people in Kemang Village. This activity was conducted using socialization and training methods for making processed pineapple products, attended by the women and youth of Kemang Village. The result of this activity is the innovation of a processed pineapple product, namely pineapple ice pops, as well as the community of Kemang Village gaining new knowledge and skills in processing pineapples, which is the main potential in Kemang Village.
Pendampingan Pengelolaan Keuangan dan Pemasaran Digital bagi UMKM Desa Kemang Sari, Lilis Permata; Argeto, Valentino; Widiastuti, Risma; Annisya, Dhea; Anggraini, Leriza Desitama; Gumano, Hendry Natanael; Purnamasari, Endah Dewi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.23619

Abstract

In the era of globalization that continues to develop, people are expected to adapt to increasingly advanced technological advances. This activity aims to strengthen MSME skills in financial management and digital marketing. This program helps people utilize social media and product branding techniques to increase sales and expand the market. The main target of this training and mentoring is the Kemang Village community, both from housewives, especially community leaders, to be more creative and innovative in managing their businesses, both in terms of financial records and marketing that can reach consumers widely. The implementation method used is through socialization and mentoring for the Kemang Village community. As a result, MSME actors in Kemang Village showed increased awareness and application of appropriate practices in marketing and financial management. This program shows how appropriate mentoring can encourage MSME growth and local economic welfare.
Strategi Pemasaran Inovatif untuk Menarik Wisatawan ke Wisata Pemandian Jang Oden Pamukti, Hakiki; Sari, Lilis Permata; Rossi, Lola Valentina; Saputri, Selfi; Gumano, Hendry Natanael; Purnamasari, Endah Dewi; Anggraini, Leriza Desitama
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.23648

Abstract

One of the villages that has tourism potential in Lembak Regency is Kemang Village. Jang Oden Bathing Tourism is a tourist destination with unique natural beauty, but due to lack of marketing, it is not well known to many tourists. Therefore, innovative marketing strategies need to be introduced to increase tourist visits. The methodology used in this activity is a participatory approach and the implementation of effective innovative marketing strategies. carried out through the use of social media such as Instagram to promote the tourist destination. Google Maps marketing is also used to improve accessibility. Refreshing promotional packages equipped with free karaoke facilities can be an additional attraction. The results of this service have a positive impact after marketing on Instagram, showing that this strategy is effective in increasing awareness and tourist visits to this tourist destination.
PENGARUH TINGKAT PENDAPATAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA PADA PENGEMUDI OJEK ONLINE DI KOTA PALEMBANG Nesya Putri Alfian; Lili Syafitri; Leriza Desitama Anggraini
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.574

Abstract

Banyaknya wajib pajak yang aktif membayar pajak kendaraan bermotor roda dua tidak berimbang dengan peningkatan kuantitas kendaraan bermotor roda dua di Kota Palembang. Studi ini diteliti untuk menganalisa bagaimana kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor roda dua dapat dipengaruhi oleh tingkat pendapatan dan sanksi perpajakan pada pengemudi ojek online di Kota Palembang. Pendekatan penelitian dengan metode kuantitatif dan teknik analisis data Regresi Linear Berganda. Sampel diambil sebanyak 100 orang wajib pajak kendaraan bermotor roda dua dengan kriteria sebagai pengemudi ojek online di Gojek, Grab, atau Maxim.. Hasil penelitian membuktikan jika Tingkat Pendapatan (X1) dan Sanksi Perpajakan (X2) berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor R2 Pada Ojek Online di Kota Palembang. Riset ini dapat menjadi masukan yang bermanfaat baik untuk wajib pajak maupun pemerintah.
Academic Fraud Behavior From The Diamond Fraud Perspective Leriza Desitama Anggraini; Imelda Saluza; Andini Utari Putri; Sinta Habibah
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.99-107

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even using assistant for final assignments and theses. This research is quantitative research using primary data that researchers obtained from distributing questionnaires. The samples taken were obtained randomly from each batch of private university accounting students in Palembang City. The researcher processed the questionnaire using SPSS software. The research results stated that all the variables used had a simultaneous effect. The variables pressure, opportunity, capability partially have a significant effect on fraudulent behavior. In the rationalization variable, it can be seen that the significance of the results is greater than the predetermined significance, so that the rationalization variable has no effect on fraudulent behavior at private universities in Palembang City.
EDUKASI DAN PELATIHAN KEUANGAN DIGITAL SEBAGAI UPAYA PENGEMBANAGN PERTANIAN DAN UMKM Purnamasari, SE, MM, Endah Dewi; Leriza Desitama Anggraini; Asmawati Asharie
Jurnal Abdimas Mandiri Vol. 8 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v8i3.4681

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan literasi keuangan digital bagi pelaku usaha di sektor pertanian dan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Kemang. Rendahnya pemahaman mengenai teknologi keuangan digital serta masih digunakannya metode manual dalam pengelolaan keuangan menjadi masalah utama yang dihadapi oleh para pelaku usaha di desa ini. Akibat dari minimnya pengetahuan tentang teknologi keuangan digital, pelaku usaha sering kali kesulitan dalam melakukan pencatatan transaksi, mengakses modal dan membuat perencanaan keuangan yang baik. Kegiatan pengabdian ini dirancang untuk memberikan edukasi dan pelatihan yang komprehensif terkait penggunaan berbagai aplikasi keuangan digital, termasuk aplikasi manajemen keuangan dan dompet digital. Metode pelaksanaan kegiatan ini mencakup sosialisasi kepada pelaku usaha, pelatihan yang dilakukan secara langsung, pendampingan teknis dalam penerapan aplikasi keuangan digital, serta evaluasi melalui pretest dan posttest. Sebanyak 15 pelaku usaha UMKM dan petani di Desa Kemang terlibat aktif dalam program ini. Hasil yang dicapai sangat positif, yaitu 50% peningkatan literasi keuangan digital di kalangan peserta program. Para pelaku usaha yang sebelumnya tidak terbiasa dengan teknologi kini mampu mengadopsi aplikasi keuangan digital dalam kegiatan sehari-hari mereka, sehingga pengelolaan keuangan menjadi lebih efisien dan transparan. Luaran dari program ini adalah peningkatan pemahaman serta adopsi teknologi keuangan digital, yang diharapkan dapat menjadi model keberhasilan yang bisa diterapkan di desa lain dalam rangka mendorong transformasi digital di sektor UMKM dan pertanian.
Utilizing Data Analytics To Identify Fraud Potential: An Internal Auditor's Perspective Anggraini, Leriza Desitama; Saluza, Imelda; Faradillah , Faradillah
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.12922025

Abstract

Research Aims: This research aims to analyze the influence of Data Analytics on the detection of potential fraud. Design/methodology/approach: The methodology used is Structural Equation Modeling-Partial Least Squares (SEM-PLS) with data collected through questionnaires distributed to respondents, namely internal auditors who work in South Sumatra Province and Bangka Belitung Province. Research Findings: The research results show that Descriptive Analytics and Diagnostic Analytics have a significant influence on fraud detection and prevention, while Predictive Analytics and Prescriptive Analytics do not show a significant influence. These findings indicate that internal auditors are more effective in using descriptive and diagnostic analytics in fraud detection efforts, while the application of predictive and prescriptive analytics is still limited. Theoretical Contribution/Originality: The theoretical contribution of this research is to enrich the literature regarding the role of data analytics in fraud prevention, especially in the context of internal auditors in Indonesia. This research also provides insight into the importance of developing the capacity of internal auditors in using data analytics to increase the effectiveness of fraud monitoring and detection systems in organizations. Keywords: Data Analytics, Internal Auditor, Fraud
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY Anggraini, Leriza Desitama; Putri, Andini Utari
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.512

Abstract

The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statements
PENGARUH TINGKAT PENDAPATAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA PADA PENGEMUDI OJEK ONLINE DI KOTA PALEMBANG Alfian, Nesya Putri; Syafitri, Lili; Anggraini, Leriza Desitama
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.574

Abstract

Banyaknya wajib pajak yang aktif membayar pajak kendaraan bermotor roda dua tidak berimbang dengan peningkatan kuantitas kendaraan bermotor roda dua di Kota Palembang. Studi ini diteliti untuk menganalisa bagaimana kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor roda dua dapat dipengaruhi oleh tingkat pendapatan dan sanksi perpajakan pada pengemudi ojek online di Kota Palembang. Pendekatan penelitian dengan metode kuantitatif dan teknik analisis data Regresi Linear Berganda. Sampel diambil sebanyak 100 orang wajib pajak kendaraan bermotor roda dua dengan kriteria sebagai pengemudi ojek online di Gojek, Grab, atau Maxim.. Hasil penelitian membuktikan jika Tingkat Pendapatan (X1) dan Sanksi Perpajakan (X2) berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor R2 Pada Ojek Online di Kota Palembang. Riset ini dapat menjadi masukan yang bermanfaat baik untuk wajib pajak maupun pemerintah.
Co-Authors Alfian, Nesya Putri Alie, Muhammad Fadhiel Andani, Herlin Andina Yulianti Andini Utari Putri Andini Utari Putri Angelista, Fifie Dea Anggun Widiya Anjani, Adinda Ayu Annisya, Dhea Argeto, Valentino Asmawati Asharie Delia Amanda Putri Desi Rovita Desti Rahma Sari Dewi Purnamasari, Endah Dzaironi, Muhammad Endah Dewi Purnamasari Ensiwi Munarsih, Ensiwi Fahlevie, Recja Faradillah Faradillah , Faradillah Faradillah Faradillah Faradillah, Faradillah Febri Denny Irawan Ghina, Aliah Gumano, Hendry Natanael Harsi Romli Hendarmin, Rum Imelda Saluza, Imelda Ira Syafira Jinal Jinal Kemala Ratu, Mutiara Kgs. M. Nurkholis Kinanti, Asih Krisna Trizelika Wahyuni Kurniawan, Refi Lastri Widya Astuti Lazuarni, Shafiera Lidia Heni Sulistiani Lidiya Paramita Lili Syafitri Lili Syafitri, Lili Lily Syafitri M. Oksa Ariandi Mareta, Cindy Putri Marizka, Hany Maulana, Asri Meiriasari, Vhika Melinda Melinda Melinda Meyvira Permata Muhammad Fadhiel Alie Muhammad Hamdan Sayadi Mutiara Kemala Ratu Nesya Putri Alfian Oktavia, Putri Aisa Pamukti, Hakiki Pebriani, Reny Aziatul Prameswari, Femy Adelia Purnamasari, SE, MM, Endah Dewi Puteri, Adinda Mutiara Putri Ayu Lestari Putri Puji Lestari Putri, Andini Utari Putri, Raisa Ananda Putri, Shinta Diana R M Rum Hendarmin Rafika Sari Rafika Sari Reny Aziatul Pebriani rezaziu, M. Reza Eka Putra Rianita Rima Melati Rizkiani, Nanda RM. Rum Hendarmin Rossi, Lola Valentina Roswaty Roswaty Salsabila, Meisha Saputri, Selfi Sari, Lilis Permata Sartika, Dewi Septi Oktarina Shabita, Amillya Sheirina, Annisa Ervinadya Sinta Habibah Sutikno, Hary Syabitha, Fidya Nur Tamiah, Aisyah Try Wulandari Try Wulandary Vhika Meiriasari Vhika Meiriasari Vitri Andriani Wahyuni, Ningsih Widiastuti, Risma Winne Rosalina Wulandari, Try Yogi Darma Saputra Yohana Gresia