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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Muria Jurnal Layanan Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Manajemen Stratejik dan Simulasi Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital INCOME : Jurnal Akuntansi dan Keuangan Jipmas : Journal Inovasi Pengabdian Masyarakat
Citra Lutfia
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Strategies for sustainable mangrove ecotourism development in Lembung, Pamekasan islam, Darul; Lutfia, Citra; Wijayani, Qoni’ah Nur
Jurnal Ilmu Manajemen Vol. 13 No. 3 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v13n3.p670-679

Abstract

Tourism is a key sector that contributes significantly to regional economic growth and national development, particularly as a source of foreign exchange. This sector generates income by utilising the beauty of nature and cultural diversity without directly exploiting natural resources. However, the rapid growth of tourism often leads to challenges such as environmental degradation, ecosystem disruption, and unsustainable tourist behaviour. Ecotourism has emerged as an alternative model for sustainable tourism development, emphasising environmental conservation, local community empowerment, and the preservation of socio-cultural values. Mangrove forests hold great potential for Ecotourism due to their critical ecological functions and economic value if managed wisely. Sustainable tourism is essential for mangrove ecotourism development, focusing on maximising positive impacts while minimising negative ones on the environment, culture, and local communities. This study aims to identify ecotourism practices in the mangrove area of Lembung Village, Pamekasan, and formulate strategic concepts for sustainable ecotourism management based on the local economy. A qualitative descriptive approach was employed, involving stakeholders such as ecotourism managers, village officials, local entrepreneurs, community members, and tourists. The results of this study are expected to serve as a reference for developing integrated mangrove ecotourism that balances environmental conservation, community empowerment, and the preservation of local cultural heritage in a sustainable manner. These insights contribute to the literature on community-based Ecotourism and offer practical guidance for sustainable mangrove tourism management. The results of the SWOT analysis indicate an aggressive strategy that focuses on utilising internal strengths and external opportunities, including the establishment of BUMDes and cooperatives as the management institutional framework
AKSI DEMO 2025 : RUU PERAMPASAN ASET SEBAGAI PILAR PENCEGAHAN FRAUD KEUANGAN NEGARA Faisol, Faisol; Wahyudin, Ahmad; Lutfia, Citra; Ready Kurniawan, Rahmad
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.647

Abstract

This study examines the phenomenon of the 2025 Demonstration: The Asset Confiscation Bill as a Pillar of Preventing State Financial Fraud, a form of public pressure for the urgency of regulations capable of strengthening state financial governance. The Asset Confiscation Bill is considered important because it provides a legal basis for the state to confiscate and return assets resulting from criminal acts, even though the perpetrators can no longer be punished criminally. Through the method of literature analysis, this study examines various academic references, regulations, and media reports to understand the dynamics of the demonstration, the urgency of regulations, and their implications for fraud prevention efforts. The results show that the 2025 Demonstration demanding the ratification of the Asset Confiscation Bill reflects a collective public awareness of the urgency of strengthening regulations in eradicating state financial fraud. This bill is considered crucial because it presents a new paradigm for eradicating corruption through a follow-the-money approach that emphasizes the return of assets obtained from crime to the state. The existence of this bill is expected to be a key pillar in fraud prevention, because it can provide a more tangible deterrent effect by eliminating the opportunity for perpetrators to enjoy the proceeds of their crimes. If the Asset Confiscation Bill can be passed and implemented consistently, transparently, and accountably, Indonesia will have a strong legal foundation to prevent fraud and build a cleaner and more integrated national financial system
Model Pemasaran Biogas Dalam Tabung Berbasis Modal Sosial Pada Kelompok Masyarakat Guna Meningkatkan PADes Djasuli, Mohammad; Lutfia, Citra; Harwida, Gita Arasy; Niswah, Nurin
Society : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v3i2.395

Abstract

In order to increase the Village's Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital-based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non-profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.
Model Pemasaran Biogas dalam Tabung Berbasis Modal Sosial pada Kelompok Masyarakat Guna Meningkatkan PADes Niswah, Nurin; Djasuli, Mohammad; Lutfia, Citra; Harwida, Gita Arasy
Muria Jurnal Layanan Masyarakat Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i1.11343

Abstract

In order to increase the Village Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital- based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non- profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.
Pelatihan Tata Kelola Keuangan Wirausahaan pada Santri PPM Tebu Falah Lutfia, Citra; Djasuli, Mohamad; Harwida, Gita Arasy
Jurnal Inovasi Pengabdian Masyarakat Vol 1 No 3 (2024): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v1i3.105

Abstract

Students who want to become entrepreneurs need to understand how to manage their business finances. Financial reporting serves as a valuable tool in assessing the financial performance of a business. It can point out potential problems, as well as decision-making that drives business growth. Many students have difficulty documenting financial reports clearly, in detail, and systematically when starting a business. To overcome this, this activity aims to provide insight related to entrepreneurial financial management to the students of Pondok Pesantren Mahasiswa (PPM) Tebu Falah, so that students are able to make simple accounting records and produce financial reports. The training material focuses on accounting records and financial reporting, through the use of a combination of 3 exposure methods, namely: lectures, tutorials, and discussions. Through this training, students will gain additional skills in making simple accounting records and producing financial reports as expected.
Perkembangan Penelitian Manajemen Laba: Studi Analisis Bibliometrik 2021-2024 Kesuma, Dharma; Lutfia, Citra
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12091861

Abstract

Semakin berkembangnya kemajuan teknologi banyak perusahaan yang telah menjadikan sistem manajemen laba sebagai cara dalam memperoleh laba yang besar. Penelitian ini bertujuan untuk menilai perkembangan tentang penelitian manajemen laba dan memberikan celah penelitian masa depan untuk penelitian selanjutnya. Peneliti menggunakan metode kuantitatif deskriptif dengan analisis bibliometrik. Populasi yang digunakan peneliti adalah semua data sekunder literatur Jurnal yang terindeks Scopus. Sedangkan sampel penelitian menggunakan penentuan kriteria penelitian. Peneliti juga menggunakan aplikasi perangkat lunak VOSviewer untuk memvisualisasi hasil temuan penelitian. Pemetaan dilakukan oleh peneliti dengan membuka web Scopus dan mencari artikel penelitian tentang manajemen laba dengan keyword earning management. Range tahun yang diambil oleh peneliti berkisar tahun 2021 sampai dengan tahun 2024. Pemetaan ini dilakukan dengan mengambil jumlah artikel tahun publikasi, jumlah 10 authorship teratas, jumlah 10 kata kunci teratas, jumlah jurnal artikel 10 teratas, dan juga jumlah konstribusi negara dengan 10 negara teratas. Hasil penelitian telah ditemukan sebanyak 320 artikel Scopus yang meneliti tentang manajemen laba, temuan dari penelitian ini yaitu menejemen laba sebagai isu yang menarik untuk diteliti. Temuan penelitian ini juga menyajikan tren penelitian yang luas di lapangan dan menyarankan eksplorasi dinamika manajemen laba ke negara-negara berkembang. Konstribusi penelitian ini adalah memberikan celah bagi peneliti mendatang dalam meneliti manajemen laba berdasarkan literatur peneliti.
Co-Authors Ahmad Wahyudin Alafi Hidayatin, Dina Anita Carolina Auliya Zulfatillah Carolina, Anita Chamalinda, Khy'sh Nusri Leapatra Darul Islam Darul Islam, Darul Dharma Kesuma, Dharma Djasuli, Mohammad Faisol Faisol Fitria, Zella Livio Laylatul Fitriana Fitriana Frida Fanani Rohma Gita Arasy Harwida Grenda Evi Kartikasari Hakim, Tito IM. Rahman Imam Agus Faisol Kartikasari, Grenda Evi Listiana, Yufita M. Boy Singgih Gitayuda Mohamad Djasuli Mohamad Djasuli, Mohamad Muhammad Syam Kusufi Niswah, Nurin Nur Amalia PUSPITA SARI, RIKA Rahayu Dewi Zakiyah RF Ready Kurniawan, Rahmad Wijayani, Qoni’ah Nur Zakiyah RF, Rahayu Dewi