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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan TGO Journal of Community Development Innovation Business Management and Accounting Journal

Imanita Septian Rusdianti

Institut Teknologi Dan Bisnis Widya Gama Lumajang

Author-ID : 3981865

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

Published : 14 Documents Claim Missing Document

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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

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

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

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

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

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

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

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

Developing Malang City Tourism: A Qualitative Analysis of Opportunities, Challenges, and Sustainability Strategies Iswari, Hanif Rani; Baits Nur, Ayu Wandani Mustika Rahma; Rusdianti, Imanita Septian
PANGRIPTA Vol. 8 No. 2 (2025): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Malang City possesses diverse tourism potential, ranging from thematic villages, culinary and educational tourism, to emerging halal tourism destinations. However, the city is often perceived merely as a transit point for visitors heading to Batu or Mount Bromo, limiting its positioning as a primary destination. This study aims to analyze tourism development strategies for Malang City using a qualitative descriptive approach supported by primary and secondary data. Primary data were collected through in-depth interviews with thematic village managers, culinary business owners, and representatives of the Malang City Tourism Office, while secondary data were drawn from statistical reports and scholarly literature. Findings reveal that Malang’s tourism development can be strengthened through five key strategies: differentiation of attractions (creative, culinary, and halal tourism), improvement of infrastructure and public facilities, multi-stakeholder collaboration, empowerment of local communities, and digital promotion. The study highlights that sustainable and inclusive planning is critical for transforming Malang from a mere stopover into a leading tourism destination in East Java, with broader socio-economic benefits for local communities.

Pemberdayaan Kelompok Masyarakat melalui Pelatihan Inovasi Batik Ecoprint Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian; Lisa, Oyong
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.11

Pelatihan batik ecoprint di Desa Jatiroto, Kabupaten Jember, bertujuan untuk meningkatkan keterampilan masyarakat lokal dalam pembuatan batik ramah lingkungan dan membuka peluang ekonomi baru. Metode pelatihan terdiri dari tiga tahap utama: perencanaan, pelaksanaan, dan evaluasi. Pada tahap perencanaan, materi dan bahan pelatihan disiapkan. Selama pelaksanaan, peserta mempraktikkan teknik ecoprint dengan bimbingan instruktur, dan pada tahap evaluasi, hasil karya peserta dianalisis melalui wawancara kualitatif. Hasil pelatihan menunjukkan bahwa peserta berhasil menguasai teknik batik ecoprint, menciptakan produk dengan motif unik, dan memahami pentingnya penggunaan bahan alami. Implikasi dari pelatihan ini adalah peningkatan keterampilan ekonomi masyarakat desa, potensi pengembangan usaha batik yang berkelanjutan, dan kesadaran akan pelestarian lingkungan. Meski demikian, terdapat keterbatasan terkait ketersediaan bahan baku dan akses pasar yang perlu diatasi melalui pelatihan lanjutan dan dukungan pemasaran.

Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah Pradesa, Hafid Aditya; Agustina, Iin; Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.08

Auditor competence is important in supporting the quality of the implementation of internal audits, including the Islamic People's Financing Bank (BPRS). This study aims to explore aspects of auditor competence, especially in performing the internal audit function at BPRS. Specifically, this study seeks to reveal which aspects or performance criteria are most important and which need a lot of improvement in the function area of carrying out the internal audit function in BPRS. Research instruments that adopt national work competency standards (SKKNI number 38 year 2017) are distributed online to auditors from BPRS within the Province of East Java. A total of 41 auditors were respondents in this study. By using a quantitative method, this research is more descriptive, especially in testing the constructs about carrying out the audit function in the BPRS with the national work competency standards that apply in Indonesia. The results reveal that the instruments used are valid and reliable. Descriptively, the implementation of the audit function at the BPRS is in a good category, but there is still some potential for room for improvement and improvement in the quality of auditing at the BPRS in the future.

Accounting Perspectives on Local Wisdom: Suwar Suwir as a Contributor to The Community’s Economic Dynamics Astuti, Diana Dwi; Rusdianti, Imanita Septian; Sopanah, Ana; Sulistyan, Riza Bahtiar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.40672

Purpose: This research aims to reveal the role of local wisdom in business management and accounting practices in Micro, Small, and Medium Enterprises (MSMEs), with a focus on the production of suwar-suwir as a typical culinary of Jember. Methodology/approach: This research uses a qualitative approach with a case study method on UD Primadona, one of the oldest producers of shredded voices in Jember. Data was collected through in-depth interviews, direct observation, and document analysis. Findings: The results of the study show that local wisdom plays an important role in forming a management and accounting system that is in accordance with the socio-cultural context of the local community. Accounting practices at UD Primadona are carried out by prioritizing transparency, employee participation, and simple but routine record-keeping, which reflects community values. This study concludes that the application of local wisdom not only strengthens the cultural identity of MSMEs, but also contributes to business sustainability and regional economic development. Practical implications: These findings provide important implications for the development of a local culture-based accounting model as a strategy for empowering MSMEs in Indonesia. Originality/value: The novelty of this research is to examine the role of local wisdom in MSME accounting practices with a specific case study on the production of typical Jember suwar-suwir, which has not been explored much before.

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 Bambang Sucipto Cahyaningati, Retno Diah Yulisetiarini Diana Dwi Astuti Ginanjar Wira Saputra Hafid Aditya Pradesa Haifa Haifa Hanif Rani Iswari KINANTI, Kartika Ayu Kornkanok Kanjanamethakul Kurniawati Kurniawati Midhatul Khasanah Muchsam, Yoki Mudjiyanti, Rina Oyong Lisa Ririn Irmadariyani Rismawati Rismawati Riza Bahtiar Sulistyan Septiani, Ria Sugiarsih, Titik Yansah Anugerah Malta

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