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Implementation of Recording Earnings Management and Accounting During the Covid-19 Pandemic for Various Companies in Indonesia Purwanti, Ari
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 4 No. 2 (2021): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v4i2.223

Abstract

The Covid-19 pandemic has caused changes in various things in the world to continue to adapt so as not to fall and be left behind. This includes the company’s ability to adapt during the pandemic, especially recording earnings management and accounting. This research will be carried out using a descriptive qualitative approach. The data earning obtained for this study comes from various previous studies that are still related to a recording of earnings management and accounting by companies during the pandemic as secondary data. The results of this study indicate that there is a vital role that accounting has in being able to reduce the negative impacts generated by the COVID-19 pandemic. Although basically accounting cannot be blamed for the adverse effects caused by the pandemic, if viewed through social science, then accounting can be considered a failure to help reduce these adverse effects.
EDUCATION ON CASH PLANNING AND RECORDING FOR MSMES IN KALI TENGAH VILLAGE, TENGAH TANI SUBDISTRICT, CIREBON REGENCY Fujianti, Lailah; Kariyani, Etika; Herninta, Tiwi; Indupurnahayu, Indupurnahayu; Purwanti, Ari
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2265

Abstract

The purpose of this service is to help solve MSME problems related to planning and recording business finances / cash. The service in Kali Tengah Village, Tengah Tani District, Cirebon Regency was carried out on Saturday, July 15, 2023. The service was carried out in the form of education to MSMEs, which was attended by 30 actors consisting of batik, processed food, trade and confectionery MSMEs. The results of the service evaluation showed an increase in knowledge in planning and recording cash before and after education.
The Influence of the External Environment on Business Strategy Planning and Implementation Purwanti, Ari; Judijanto, Loso; Thalib, Najdah
West Science Journal Economic and Entrepreneurship Vol. 1 No. 02 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i02.263

Abstract

This research investigates the influence of the external environment on business strategy planning and implementation in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a quantitative analysis. The study encompasses a diverse sample of participants representing various industries, business sizes, and geographic locations. Perceived impacts of external factors, such as economic conditions, technological changes, regulatory factors, and competitive forces, were assessed. Additionally, the study explored the success of business strategy formulation and implementation across different industries. A regression analysis was conducted to uncover relationships between external factors and business strategy success. The findings reveal industry-specific nuances, emphasizing the importance of tailored strategies for MSMEs in Indonesia. The research contributes to the understanding of strategic management in the MSME sector and provides insights for policymakers and practitioners seeking to enhance the resilience and growth of these enterprises.
Analysis of the Impact of Stakeholder Engagement, Social Business Model, and Financial Sustainability on the Growth of Social Entrepreneurs Judijanto, Loso; Purwanti, Ari; Wijayanti, Indah Oktari
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1195

Abstract

This study investigates the influence of stakeholder engagement, social business models, and financial sustainability on the growth of social entrepreneurs. Employing a quantitative approach, data were collected from 230 social entrepreneurs and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that all three factors—stakeholder engagement, social business models, and financial sustainability—significantly and positively impact the growth of social entrepreneurs. Among these, stakeholder engagement emerged as the most influential factor, followed by social business models and financial sustainability. The findings underscore the critical role of strong stakeholder relationships, innovative business models, and financial stability in fostering the growth and scalability of social enterprises. These insights provide valuable guidance for social entrepreneurs and policymakers seeking to enhance the effectiveness and impact of social enterprises.
PEMANFAATAN APLIKASI MENDELEY DALAM MENINGKATKAN KUALITAS ARTIKEL INTERNASIONAL: PELATIHAN BERBASIS TEKNOLOGI Purwanti, Ari; Lendra, Lendra; Punggeti, Ratna Novita; Nurtamam, Mohammad Edy; Warastuti, Diah; Wisma, Nur
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.28551

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualitas artikel internasional melalui pemanfaatan aplikasi Mendeley dalam pelatihan berbasis teknologi. Manajemen referensi yang efisien menjadi kunci dalam penyusunan artikel ilmiah yang berkualitas. Namun, banyak peneliti mengalami kesulitan dalam hal ini. Kegiatan dilaksanakan pada tanggal 29 April 2024 melalui platform virtual Zoom, diikuti oleh 29 peserta dari berbagai latar belakang. Materi pelatihan mencakup pengenalan Mendeley, fitur-fitur utamanya, dan praktik penggunaannya dalam manajemen referensi. Metode pelatihan melibatkan presentasi interaktif, demonstrasi langsung penggunaan Mendeley, serta sesi latihan dan diskusi kelompok. Hasilnya menunjukkan peningkatan pemahaman dan keterampilan peserta dalam menggunakan Mendeley, serta peningkatan kualitas artikel internasional yang dihasilkan. Kegiatan ini memberikan dampak positif yang signifikan bagi peserta dan komunitas ilmiah, dengan meningkatkan kualitas penelitian yang dihasilkan.
INCREASIATION ECONOMIC MANAGEMENT LITERACY FOR THE COMMUNITY THROUGH THE INDEPENDENT ENTREPRENEURSHIP PROGRAM Witjaksana, Budi; Purwanti, Ari; Fathoni, Tamrin; Dewi, Dita Dismalasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30994

Abstract

Economic management literacy is essential for empowering communities to make informed financial decisions and achieve sustainable economic growth. However, many underdeveloped communities lack access to adequate financial education and resources. The service aims to address this gap by combining financial literacy education with practical entrepreneurship training. The program utilized a Participatory Action Research (PAR) methodology, involving community members in every phase of the project to ensure that the training was relevant and tailored to their needs. The results of the program were significant. Participants demonstrated a marked improvement in their economic literacy and entrepreneurial capabilities. Many were able to develop viable business plans and initiate small-scale enterprises, leading to new economic opportunities and reduced unemployment rates within the community. The program also fostered a sense of community cohesion and mutual support, which was crucial for the sustainability of the initiatives. Additionally, participants adopted environmentally friendly business practices, contributing to long-term environmental sustainability. In conclusion, the program successfully enhanced the economic management literacy and entrepreneurial skills of community members, stimulated local economic development, and promoted sustainable practices. The success of this initiative provides a replicable model for other communities seeking to enhance their economic resilience and sustainability through integrated financial education and entrepreneurship training.
Community Empowerment through Utilization of Moringa Plants as a Business Startup Purwanti, Ari; Amalia, Mekar Meilisa; Asrijal, Andi; Maq, Mumu Muzayyin; Faliza, Nur; Roefaida, Effy
Amalee: Indonesian Journal of Community Research and Engagement Vol. 4 No. 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.3109

Abstract

Moringa plants have the potential as raw materials for value-added products, such as processed foods, beverages, health supplements, cosmetics, and others. Citali Village has the potential to become a Moringa village. However, it has obstacles in the mindset of the community toward Moringa. They still think that Moringa is for mystical things. This service aims to change people's attitudes about Moringa and make people able to process Moringa into a product. This service method uses the ABCD (Asset-Based Community Development) approach. As a result of this dedication, the people of Citali village have understood the benefits and how to cultivate and process Moringa into a product; it is hoped that it can improve the welfare of the people of Citali village. The impact of this community service activity is that the people of Citali Village can understand and better understand what Moringa is in a more positive and modern way and can process Moringa into a valuable product.