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All Journal JURIDIKDAS (Jurnal Riset Pendidikan Dasar) At-Tawassuth: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan JAKED Jurnal Fairness Jurnal Economic Edu Kreativasi: Journal of Community Empowerment Sriwijaya Accounting Community Services Jurnal Akuntansi Jurnal Simki Economic
Novita Sari
UNIVERSITAS BENGKULU
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pelatihan dan Pendampingan Pemanfaatan Marketplace Sebagai Upaya Meningkatkan Pendapatan dan Daya Saing Usaha Mikro Kecil dan Menengah (Umkm) di Kota Bengkulu Novita Sari; Fachruzzaman Fachruzzaman; Reza Imam
Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i2.25

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan usaha yang produktif dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. UMKM sempat mengalami penurunan penjualan di tahun 2020 pada kondisi pandemi Covid 19, kondisi pandemi membuat UMKM banyak yang tidak mampu bertahan karena tidak mampu untuk memaksimalkan penjualannya. Kondisi ini berdampak pada penurunan penjualan UMKM serta laba UMKM itu sendiri. Menghadapi semakin ketatnya persaingan, UMKM tentunya harus berusaha untuk selalu mempertahankan dan meningkatkan kemampuan bersaing sehingga bisa tetap eksis di dalam pasar. UMKM dituntut untuk terus melakukan inovasi dan melakukan manajemen yang baik akan usahanya, sehingga diharapkan dapat meningkatkan persaingan.Menyikapi masalah tersebut, saat ini UMKM telah memanfaatkan strategi digital untuk menjalankan, mengembangkan serta mempertahankan usaha. Strategi digital yang digunakan pelaku UMKM diantaranya pemasaran melalui media digital. Berdasarkan kondisi tersebut, maka tim pengabdian kepada masyarakat magister Akuntansi Universitas Bengkulu, berencana menyelenggarakan kegiatan sosialisasi pemanfaatan marketplace sebagai media pemasaran produk-produk UMKM dan menjadikan hal tersebut sebagai upaya dalam meningkatkan pendapatan dan daya saing usaha kecil dan menengah (umkm)
ANALISIS KETERAMPILAN SOSIAL MENGGUNAKAN FIRO-B PADA AUDITOR INTERNAL PEMERINTAH DI PROVINSI BENGKULU Lismawati Lismawati; Emilyan Inzar; Jaka Isgiyarta; Novita Sari
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.115-128

Abstract

This study aims to analyze and prove whether there are differences in the level of social skills of internal auditors in terms of culture, gender and age. This study uses an internal auditor working in the Bengkulu Provincial Audit Board (BPKP) as a sample. Data were analyzed using the Fundamental Interation Relationship-Behavior (FIRO-B) score and independent sample t-test with the SPSS program. The results showed that there were no significant differences in the level of social skills between the internal auditors of different cultures, genders and ages of the internal auditors working in the Bengkulu Province Audit Board (BPKP). The results of this study provide research evidence that there is no difference in the ability of social skills in terms of cultural, gender and age differences.
Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Aparatur Sipil Negera terhadap Kecurangan Akuntansi Hegi Renes; Novita Sari; Halimatusyadiah Halimatusyadiah; Baihaqi Baihaqi
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1543

Abstract

This study was conducted to analyze the influence of the Government Internal Control System (SPIP) and ASN competency on accounting fraud in the Regional Work Units (SKPD) of Mukomuko Regency. This study used a quantitative method with a survey approach. The study population was all SKPDs in Mukomuko Regency, with a sample of 48 SKPDs using a total sampling technique. Data were analyzed using multiple linear regression to determine the influence of SPIP and ASN competency on accounting fraud in SKPDs of Mukomuko Regency. The results showed that SPIP had a negative and significant effect on accounting fraud and ASN competency also had a negative and significant effect on accounting fraud in SKPDs of Mukomuko Regency. These findings confirm that increasing the effectiveness of SPIP and developing ASN competency, particularly in planning, technical skills, and documentation management, are key strategies in suppressing accounting fraud.
Co-Authors Annisyah Annisyah Ayudho Selviani Baihaqi Bunga Putri Praselia Darman Usman Dri Asmawanti-s Emilyan Inzar Fachruzzaman - Fransiska junita Halimatusyadiah Halimatusyadiah Hany Indah Pratiwi Hegi Renes Herman Lusa Jaka Isgiyarta Lasefrina Bancin Lismawati Lismawati Mifta Ismalia Nani Yuliantini Reza Imam Saiful Saiful Vika Fitranita Wahyu Satria Hidayat Wijayanti, Indah Oktari