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All Journal JABE (Journal of Accounting and Business Education) IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Innovation Business Management and Accounting Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan TGO Journal of Community Development
Imanita Septian Rusdianti
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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E-Finance : Mitigation of Fraud Tendency in Indonesia Imanita Septian Rusdianti; Ririn Irmadariyani; Alwan Sri Kustono
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 3 (2022): May 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.421 KB) | DOI: 10.29138/ijebd.v5i3.1857

Abstract

Purpose: This research aims to determine the application of e-finance in the Lumajang Regency DPUTR and its role in improving internal control and mitigating fraud risk with fraud diamond theory analysis. Design/methodology/approach: This research is qualitative case study research with descriptive methods. Data collection techniques use observation, documentation and semi-structured in-depth interviews. Findings: Data analysis techniques through the stages of plan, design, prepare, collect, analyze, share. The results of this study include: 1) The application of e-finance in the Lumajang Regency DPUTR based on realtime online which is integrated with all LUMAJANG REGENCY OPDs to facilitate financial reporting in accordance with public sector accounting rules to prevent fraud so as to create transparency and can be accounted for; 2) Based on diamond theory fraud analysis, the application of e-finance is able to mitigate risks. fraud; 3) E-finance plays an important role in improving the internal control of the Lumajang Regency DPUTR. Research limitations/implications: The limitation of this research is the lack of theoretical foundations and previous research on the application of e-finance in public sector organizations. This finding provides solutions to public sector organizations in minimizing fraud through the application of e-finance applications by using fraud diamond theory analysis. Practical implications: This study adds literature on the application of e-finance to public sector organizations and its role in mitigating the risk of fraud which has not been discussed in previous studies. Originality/value: This paper is original. Paper type: Research paper
How is the Condition of Health Services at the UPT Puskesmas Griya Antapani Bandung City? Kurniawati Kurniawati; Imanita Septian Rusdianti; Ginanjar Wira Saputra; Kornkanok Kanjanamethakul
Innovation Business Management and Accounting Journal Vol. 2 No. 1 (2023): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i1.30

Abstract

The purpose of this research is to identify and identify problems, obstacles, and efforts to overcome the quality of service at UPT Puskesmas Griya Antapani. Quality measurements in this study are responsiveness, reliability, assurance, empathy, tangibles. The research method in this research is descriptive analysis. Snow ball technique. The data collection technique is done by interviews and observation. The results of the research on the quality of immunization services at the UPT Puskesmas Griya Antapani are quite good but need to be optimized because there are still deficiencies, such as additional human resources, conventional data processing that needs to be computerized. From the results of interviews with informants, they felt that the quality of immunization services was good enough. It is suggested that the quality of immunization services in terms of responsiveness, reliability, assurance, empathy, tangibles needs to be looked at again for the progress of UPT Griya Antapani Health Center in terms of more optimal service.
Analysis of SAKTI Implementation on the Quality of Management of Fixed Assets in the Religious High Court of Jayapura Yansah Anugerah Malta; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.42

Abstract

This research aims to analyze the quality of management of fixed assets at the Religious High Court of Jayapura after the implementation of the SAKTI. The method used is a qualitative approach with data collection techniques through interviews and observations. The respondents involved in this research are employees directly involved in the management of fixed assets. The results of the research indicate that the implementation of SAKTI become something important on the quality of management of fixed assets at the Religious High Court of Jayapura. The quality of fixed assets management is measured through several indicators, such as document completeness, recording and reporting, etc. However, there are several challenges faced during the implementation of SAKTI, such as limited human resources and a lack of employee understanding in using the application. Therefore, appropriate actions are needed to overcome these challenges in order to improve the quality of management and administration of fixed assets at the Religious High Court of Jayapura. This research is expected to contribute to the development of fixed asset management and administration systems in both government and private institutions. Additionally, this research can serve as a reference for other researchers interested in conducting similar studies.
How The Accounting Implementation In “Abon Ikan Tuna Lely Bintang” Ternate City? Adinda Rossiana Assor; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.36

Abstract

This study aims to determine the application of accounting in shredded tuna business in the city of Ternate, North Maluku province. The research method used in this research is descriptive qualitative method. The data collection method is using structured interviews and documentation. This research was conducted on the Lely Bintang tuna shredded business. The results of this study are that in Ibu Lely's business, the recording of financial reports has been carried out, even though only in a simple form. This shredded tuna business records financial reports such as profit or loss and income earned in a day. This was considered important to develop Mrs. Lely's business. The application of an accounting system needs to be done by keeping simple bookkeeping that classifies income and expenses, so that profit/loss is known each month, and managerial decisions can be made to increase or decrease production in the following period.
Forming the Character of a Physically Healthy Young Generation Through Military Education Muchsam, Yoki; Sucipto, Bambang; Rismawati, Rismawati; Rusdianti, Imanita Septian; Raharja, Agung Rachmat
TGO Journal of Community Development Vol. 1 No. 2 (2023): July - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.015

Abstract

This activity aims to develop the character of the young generation with good physical health through military education at Dodik Belanegara Rindam III Siliwangi, West Bandung. The methods applied include the preparation and implementation of the program, involving the entire academic community. The evaluation results show that the activity went smoothly, and the participants successfully achieved the set goals, showing improvements in physical health and character strengthening through discipline and teamwork. The discussion covers the program's success, involvement of all parties, and benefits felt by the participants. Limitations in logistics and the need for more in-depth evaluation are identified as areas for improvement. Meanwhile, suggestions for further development include the application of comprehensive evaluation methods, increased inter-institutional collaboration, and the development of a more contextual curriculum. Key findings from this study include the program's success in shaping the character and health of the younger generation, highlighting the importance of military education as a means of holistic character formation at the higher education level. These findings provide a basis for the development of similar programs in the future, with a focus on the necessary improvements to enhance their positive impact.
Analysis of Labor Figures and Factors Affecting Unemployment in Malang City Rusdianti, Imanita Septian; Ainun, Siti Nur
PANGRIPTA Vol. 7 No. 1 (2024): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.153 KB) | DOI: 10.58411/PANGRIPTA.2024.001

Abstract

The phenomenon of this research is an analysis of the dynamics of employment and unemployment in Malang City. The aim of this research is to provide a comprehensive picture of the challenges faced by Malang City in managing the workforce and reducing the unemployment rate. The method in this research uses a qualitative descriptive analysis approach which is used in this research to enable an in-depth understanding of complex phenomena such as employment dynamics. The analysis strategy applied is also relevant and in accordance with the research objective of identifying factors that influence the unemployment rate in the region. These results and discussions present and provide valuable insight into fluctuations in labor force participation rates, open unemployment rates, and unemployment patterns according to education level in Malang City. This finding regarding the mismatch between the skills possessed by graduates and the demands of the job market highlights the importance of synchronizing the educational curriculum with industry needs. In addition, the policy recommendations provided, such as facilitating the transition from education to the world of work and increasing the relevance of the education curriculum to industry needs, are important strategic steps to improve employment conditions and reduce the unemployment rate in Malang City.
Model Pengembangan Usaha Kreatif Berkelanjutan Berbasis Pemanfaatan Limbah Pabrik Sulistyan, Riza Bahtiar; Sopanah, Ana; Rusdianti, Imanita Septian
UN PENMAS (Jurnal Pengabdian Masyarakat untuk Negeri) Vol 4 No 2 (2024): UN PENMAS Vol 4 No 2
Publisher : LPPM Universitas Narotama

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

Abstract

Tujuan dari kegiatan ini adalah untuk memberikan pendampingan dalam merencanaan pengelolaan limbah kayu dalam bentuk serbuk supaya menghasilkan barang yang dapat bernilai tinggi. Kegiatan ini dilakukan pada pengelola PT Kasih Jaya Sejahtera, Kabupaten Malang, Indonesia. Kegiatan dilaksanakan melalui tiga tahap utama: analisis situasi, Fokus Group Discussion (FGD) dengan manajemen perusahaan, dan evaluasi hasil. Analisis situasi melibatkan pengumpulan data dan identifikasi peluang pemanfaatan limbah. FGD digunakan untuk membahas dan menetapkan rencana tindakan konkret, sementara evaluasi dilakukan untuk menilai implementasi dan hasil dari rencana tersebut. Analisis mengidentifikasi potensi pemanfaatan limbah kayu sebagai barang kreatif dari papan partikel. FGD menghasilkan rencana tindakan yang fokus pada teknologi dan program daur ulang limbah berbentuk serbuk kayu. Evaluasi menunjukkan pengurangan limbah kayu secara signifikan, peningkatan efisiensi operasional, dan penciptaan produk bernilai tinggi yang dapat dijual. Implementasi program pendampingan perensanaan pengelolaan limbah kayu memberikan dampak positif signifikan, termasuk peningkatan efisiensi dan peluang ekonomi baru. Keberhasilan ini menggarisbawahi pentingnya perencanaan yang matang dan pelaksanaan yang terstruktur dalam pengelolaan limbah.
Optimizing the Simponi Application for Non-Tax State Revenue at the Rendani Class II UPBU Office Sugiarsih, Titik; Rusdianti, Imanita Septian
Bulletin of Management and Business Vol. 4 No. 2 (2023): October 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i2.302

Abstract

This research discusses the Optimization of the Simponi Application on Non-Tax State Revenue at the Class II Rendani UPBU Office. The study was conducted with the aim of providing an overview of activities related to Non-Tax State Revenue (PNBP) at the Class II Rendani UPBU Office. The research used a qualitative descriptive approach in the form of field research. Data sources were obtained through observations and interviews with relevant subjects, using data triangulation methodology. This method is useful for enhancing the validity and accuracy of the data obtained as precise information for analysis material. The research results showed that the Simponi Application, in general, greatly assisted in PNBP service implementation due to the presence of tutorials and guidance. The application is highly dependent on the availability of the internet network. The research results indicated that negligence occurred due to the unstable internet network; thus, network mapping and bandwidth improvement are required. Delayed payments and unrecorded receivables happened because there was a lack of specific reminders related to billing codes that were due or unpaid, necessitating special notifications when approaching the payment deadlines.
The Influence of Leverage, Profitability, and Company Size With Moderation of Audit Quality on Company Value Kinanti, Kartika Ayu; Rusdianti, Imanita Septian; Septiani, Ria; Mudjiyanti, Rina; Cahyaningati, Retno
Bulletin of Management and Business Vol. 5 No. 1 (2024): March 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v5i1.313

Abstract

Companies in the D222 sector in Indonesia have the potential to dominate the global market. This study aims to examine how the value of companies in the D222 sector is formed by financing policies, namely leverage, the ability to generate profits, namely profitability. Additionally, this research also investigates the influence of company size on firm value. The urgency of this research is underscored by the fact that audit performance is instrumental in driving strategic efforts by companies to enhance their value. Sampled from the years 2020-2022 and drawn from companies listed on the stock exchange, the population consists of 26 companies. Purposive sampling was employed to select a sample of 19 companies in the D222 sector. The data was analyzed using multiple regression in SPSS version 27. The findings indicate that financing policies, specifically Leverage, do not significantly influence firm value, whereas the ability to generate profits, namely Profitability, has a significant positive impact on firm value. Company size does not appear to affect the increase in firm value. However, the role of Audit Quality as a moderator yields varying results. Regarding the relationship between financing policies, namely leverage, and firm value, Audit Quality does not seem to strengthen it. The same results are obtained concerning the relationship between the ability to generate profits, namely profitability, and firm value. However, Audit Quality appears to strengthen the relationship between Company Size and Firm Value. These findings offer valuable insights into the interaction of these factors in the context of the processed food industry in Indonesia, aiming for dominance in the global market.
Early Detection of Fraud with an Accounting System Sopanah, Ana; Rusdianti, Imanita Septian; Sulistyan, Riza Bahtiar
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.53952

Abstract

This research focuses on the implementation of an accounting system that is able to detect and minimize fraud, where this accounting system is one of the components of internal control according to COSO. This research is qualitative research with a descriptive approach through interviews, observation and documentation. Interviews were conducted with 26 informants, namely employees of PT. Ciomas Adisatwa, Tbk who serves as unit head, finance accounting unit, technical service, cashier, production admin, unit sales, sales admin and unit logistics. The research results revealed that the implementation of the accounting system at PT. Ciomas Adisatwa, Tbk makes it easy for users, integrated in real time and has tiered authorization. The role of information systems in preventing and detecting fraud is through fairness or standardization parameters and data input time reports. The accounting system as a component of internal control, implies that the internal control indicators in the accounting system implemented by PT. Ciomas Adisatwa, Tbk has been fulfilled. The practical implications of this research are that: the CPS/CPR application used can produce accurate and up-to-date profit and loss reports, and can provide early detection of indications of fraud
Co-Authors Adinda Rossiana Assor Agung Rachmat Raharja Agustina, Iin Ainun, Siti Nur Alwan Sri Kustono Ana Sopanah, Ana Baits Nur, Ayu Wandani Mustika Rahma Cahyaningati, Retno Ginanjar Wira Saputra Hafid Aditya Pradesa Hanif Rani Iswari Khasanah, Midhatul KINANTI, Kartika Ayu Kornkanok Kanjanamethakul Kurniawati Kurniawati Muchsam, Yoki Mudjiyanti, Rina Oyong Lisa Ririn Irmadariyani Rismawati Rismawati Riza Bahtiar Sulistyan Septiani, Ria Sucipto, Bambang Sugiarsih, Titik Yansah Anugerah Malta