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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Pendidikan : Riset dan Konseptual Owner : Riset dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Batara Wisnu : Indonesian Journal of Community Services PEKBIS Jurnal Akuntansi Trisakti Media Bina Ilmiah Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Ferby Mutia Edwy
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Pendidikan Akutansi pada Penugasan Administrasi Pendataan pada Divisi Administrasi Kredit “BRIMEN” di Bank BRI Kantor Cabang Martadinata Kota Malang Asyika, Virgia Nanda; Edwy, Ferby Mutia
Jurnal Pendidikan : Riset dan Konseptual Vol 9 No 2 (2025): Volume 9, Nomor 2 Tahun 2025
Publisher : Lembaga Penelitian dan Pengabdian Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/riset_konseptual.v9i2.1227

Abstract

Perbankan memiliki peran penting dalam perekonomian suatu negara, terutama melalui pengelolaan keuangan dan pemberian pinjaman untuk mendukung usaha mandiri. Penelitian ini bertujuan, menganalisis penugasan administrasi pendataan pada Divisi Administrasi Kredit Bank BRI Kantor Cabang Martadinata Kota Malang menggunakan sistem BRIMEN, inovasi digital untuk meningkatkan efisiensi dan keamanan data nasabah.. Penelitian ini memfokuskan pada bagaimana sistem ini diterapkan, peran pegawai dalam mendukung pelaksanaannya, serta tantangan yang dihadapi selama proses pendataan. Pendekatan kualitatif deskriptif digunakan untuk menggali informasi secara mendalam melalui observasi, wawancara, dan dokumentasi terkait proses administrasi kredit. Triangulasi sumber dan teknik digunakan untuk membandingkan data maupun menganalisis data. Analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan untuk memberikan gambaran terkait sistem BRIMEN di bank BRI kantor cabang Martadinata Kota Malang. Hasil penelitian menunjukkan bahwa penggunaan sistem BRIMEN memberikan kontribusi signifikan dalam mempercepat proses kerja dan meningkatkan akurasi data nasabah. Namun, terdapat beberapa kendala yang perlu diperhatikan, seperti proes input data kedalam sistem BRIMEN yang lama, resiko human error selama proses input berlangsung, dan pengoptimalan infrastruktur teknologi. Rekomendasi dari penelitian ini meliputi pelatihan berkelanjutan bagi pegawai dan audit berkala untuk memastikan sistem berjalan secara optimal.
Socializing Financial Report Preparation for MSMEs Based on Financial Accounting Standards (SAK EMKM) Muhammad; Purnamasari, Fitri; Edwy, Ferby Mutia; Anugrahani, Inanda Shinta; Kristanti, Clara Agustina; Rahayu, Ika Listiana; Dewanti, Rosa Nidya; Roziin, Ahmad Wafi Amal Abu
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2410

Abstract

Purpose: MSMEs are vital to Indonesia's economy, absorbing 97% of the workforce, but face challenges with limited capital and low financial literacy in preparing reports. This program aims to enhance the financial literacy of MSME actors in Malang, focusing on the preparation of financial reports based on applicable accounting standards. Method: The program included lectures to introduce the Financial Accounting Standards for Micro, Small, and Medium Entities, followed by interactive discussions and question-and-answer sessions to help MSME actors apply the standards to their businesses. Practical Application: This program aims to help MSME actors prepare standardized financial reports based on SAK EMKM, improving their chances of securing loans and investments. By enhancing financial literacy, MSMEs can manage their businesses more effectively and sustainably. Conclusion: The results of the activities show an increase in participants' knowledge regarding the basic concepts of SAK EMKM, measuring assets and liabilities, and presenting financial reports.
ADVANTAGE OR TROUBLEMAKER: A PHENOMENOLOGICAL STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OWNER RESPONSE TOWARD ACCOUNTING AND REPORTING Fitri Purnamasari; Muhammad, Muhammad; Ferby Mutia Edwy; Inanda Shinta Anugrahani
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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

Abstract

This study is motivated by the phenomenon that businesses classified as Micro, Small, and Medium Enterprises (MSMEs) often ignore one important aspect of business, namely financial reports. This study aims to capture the relationship between business owners' understanding of accounting and the preparation of financial reports. To interpret and re-understand the relationship between accounting understanding and accounting practices, phenomenology is used as a research methodology. The phenomenological method is considered capable of exploring the awareness and knowledge of business owners in terms of accounting and accounting practices. From this study, it was found that the level of accounting understanding has implications for the practice of preparing financial reports. In addition, other factors such as resources such as time, personnel, and costs also affect the practice of preparing financial reports in the context of this study.
Analysis Of Village Financial Management Principles at Village Office X Aprillia Putri Ning Tyas; Edwy, Ferby Mutia
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9220

Abstract

This study aims to analyze the implementation of village financial management principles in Village X based on Home Affairs Ministerial Regulation No. 20 of 2018, with a focus on the principles of transparent, accountable, participatory, and orderly and disciplined budgeting. The study used qualitative methods through interviews and documentation. The results showed that the implementation of village financial management principles is not optimal. In terms of accountable, the village still experiences data input errors in the Village Financial Management System (Siskeudes) and obstacles in the timeliness of reporting, which affects the quality of accountable. In terms of transparent, although budget information is published through billboards, billboard updates are not carried out routinely so that the community does not always receive the latest information. In terms of participatory principles, community involvement in village deliberations is still dominated by village officials and certain figures, while the participatory of general community groups is at an optimal level. In the application of the principles of orderly and disciplined budgeting, budget implementation has not been optimal due to delays in administration, minimal understanding of technical regulations among village officials, and sudden policy changes without adequate training support, so that they are not fully consistent with established plans and schedules. This study recommends improving the competence of village officials, developing flexible internal SOPs, and optimizing the village financial information system as improvement steps to achieve more effective financial governance.
Audit Quality in the Digital Era: A Delphi-Based Study on Factors Influencing Remote Auditing Edwy, Ferby Mutia; Muhammad, Muhammad; Purnamasari, Fitri; Anugrahani, Inanda Shinta; Asmira, Zainah; Farida, Inur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5811

Abstract

This study aims to identify factors that influence audit quality in remote auditing. The study was conducted using a two-round Delphi study, involving 31 experts, including lecturers, government auditors, and public accounting firm auditors. This study successfully reached a consensus on four main dimensions that influence remote audit quality, namely data, technology, human resources, and regulations. The results show that audit evidence collected through remote auditing has a relatively lower level of confidence compared to audits conducted in person. In addition, the absence of specific regulations is a major challenge, particularly regarding the reliability of audit evidence, data security, and the limitations of physical observation. This condition emphasises the need for clear regulations regarding the collection, storage, and verification of digital audit evidence so that remote audits remain in line with the principles of accountability and transparency. The findings of this study have practical implications for regulators in formulating remote audit policies and for auditors in adjusting relevant audit procedures.
Co-Authors Amir Hasan Anugrahani, Inanda Shinta Aprillia Putri Ning Tyas Asmira, Zainah Asyika, Virgia Nanda Dewanti, Rosa Nidya Eka Haryani, Eka Farida, Inur Firdaus, Moh. Iqbal Fitri Purnamasari Herin Arlinda Yonita Sari Hijratul Aswad Inanda Shinta Anugrahani Kaban, Melania Berta Uli Kamaliah Kamaliah Kristanti, Clara Agustina Makaryanawati Muhammad Muhammad Muhammad Priscilla Octavianny Rahayu, Ika Listiana Roziin, Ahmad Wafi Amal Abu Saipul Al Sukri Sonia Sischa Eka Putri Sulastri Umi Nuraini, Umi Vince Ratnawati Virgia Nanda Asyika