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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi International Journal of Social Science and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming To Maega: Jurnal Pengabdian Masyarakat Value: Jurnal Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Islamic Business and Management Review Journal Of Science Education And Management Business Asean International Journal of Business Journal of Economics and Management Scienties Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Escalate : Economics and Business Journal Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Novita, Wellia
Universitas Putra Indonesia YPTK Padang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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Ekonomi Kreatif Sebagai Solusi Bagi Keluarga Pra Sejahtera Untuk Bertahan Dalam Era New Normal Fitriadi, Yohan; Novita, Wellia; Endriani, Devi
To Maega : Jurnal Pengabdian Masyarakat Vol 4, No 1 (2021): Februari 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v4i1.473

Abstract

AbstrakTerjadinya pandemi virus covid-19 menyebabkan peran keluarga semakin penting dalam rangka mencegah penularan pandemi Covid-19. Keluarga menjadi harapan untuk pencegahan  pandemi covid dengan tetap berada di rumah, membimbing anak untuk tetap belajar di rumah. Oleh sebab itu team PKM UPI YPTK pun mencoba menawarkan solusi kepada keluarga Pra sejahtera untuk mencari solusi lain dalam  rangka mendapatkan pemasukan tambahan walau tetap berada di rumah. Metode pelaksanaan kegiatan pengabdian ini dilaksanakan mulai dari identifikasi mitra, kesepakatan penentuan objek pelatihan, pelatihan dan pendampingan, dan evaluasi bersama. Hasil yang didapatkan dari kegiatan tersebut adanya pemahaman, dan motivasi untuk memanfaatkan Ekonomi Kreatif bagi keluarga Pra Sejahtera sebagai kegiatan tambahan dalam mendapatkan pemasukan tambahan bagi keluarga. Kesimpulan dari kegiatan pengabdian tersebut diantaranya (1)Semua peserta bersemangat untuk mencari tahu kegiatan ekonomi lain, walau tetap berada di rumah (2) Dukungan dari Pemerintah terkait peningkatan ekonomi kreatif bagi keluarga Pra sejahtera perlu digalakan agar masyarakat pra sejahtera bisa meningkatkan ekonomi walau dalam keadaaan krisisKata Kunci: Permbedayaan, Keluarga, Produktivitas, Ekonomi Kreatif, UMKM,AbstractThe occurrence of the covid-19 virus pandemic has made the role of the family increasingly important in order to prevent the transmission of the Covid-19  pandemic.. Families become hope for the prevention of the Covid pandemic by staying at home, guiding children to keep studying at home. Therefore, the UPI YPTK PKM team also tried to offer a solution to the Pra-prosperous family to find other solutions in order to get additional income even though they were still at home. The method of implementing this service activity is carried out starting from partner identification, agreement on determining training objects, training and mentoring, and joint evaluation. The results obtained from these activities were understanding, knowledge and motivation to take advantage of the Creative Economy for poor families as an additional activity in getting additional income for the family. The conclusions of these service activities include (1) All participants are eager to find out other economic activities, even though they are still at home (2) Support from the Government related to increasing the creative economy for the Pra-prosperous family, it needs to be encouraged so that the pre-prosperous community can improve the economy even in a state of crisisKey Word: Empowerment, Family, Productivity, Creative Economy, UMKM.
Peningkatan Kapasitas Pelaku Usaha Keripik Singkong Mentah di Kabupaten Solok melalui Pelatihan Manajemen Usaha dan Penguatan Nilai Spiritual Yohan Fitriadi; Wellia Novita; Puspita Rama Nopiana
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.2033

Abstract

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.
Bibliometric Analysis of Contemporary Trends in Earnings Management Novita, Wellia; Hamidi, Masyhuri; Alfarisy, Moh Fany; Suhanda, Suhanda
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.220

Abstract

This study conducts a bibliometric analysis to investigate contemporary trends in earnings management research from 2019 to 2024. It aims to identify the dominant themes, authorship patterns, and thematic developments within the field. Using 139 Scopus indexed articles, the study applies VOSviewer to visualize keyword co-occurrence, author collaboration, and citation networks. The primary focus is on the intersection of earnings management with corporate governance, financial distress, and emerging markets. Results show that “earnings management” is the most frequently occurring keyword, followed by “real earnings management,” “corporate governance,” and “financial distress.” Thematic clusters indicate a persistent concern with how governance mechanisms and financial pressures influence earnings manipulation. The analysis also finds that scholarly collaboration is fragmented, with limited cross institutional or international co-authorship. While some authors, such as Duong Thi Chi and Elena Fernandez Rodriguez, play central roles within their clusters, overall integration across networks remains low. Emerging themes such as “board gender diversity,” “tax avoidance,” and “COVID-19 pandemic” point to evolving research priorities. This study contributes to the literature by synthesizing research trends, identifying knowledge gaps, and suggesting areas for future inquiry, particularly in the context of underexplored regions and institutional settings. The findings provide a comprehensive overview of the research landscape and offer valuable implications for academics, regulators, and practitioners.
Measuring Employee Performance in the Age of Remote Work: Key Metrics and Challenges Novita, Wellia; Edriani, Devi
Escalate : Economics and Business Journal Vol. 2 No. 02: Innovating People and Planet: Redefining Work, Behavior, and Sustainability in the Di
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i02.106

Abstract

This study examines the impact of the remote work environment on employee performance and key metrics for performance measurement, focusing on the mediating role of challenges in remote work. Using a quantitative approach, data were collected from 60 employees at PT. GIEB Indonesia through structured electronic surveys. The results, analysed through Structural Equation Modeling (SEM) using Smart PLS, indicate that while the remote work environment does not directly influence employee performance, it significantly affects performance indirectly through the challenges employees face. These challenges, such as communication difficulties, technical issues, and work-life balance, were critical in determining employee performance and achieving key performance metrics. The findings suggest that organisations must address these challenges by providing appropriate support and resources to improve remote work effectiveness, enhance employee productivity, and ensure accurate performance evaluation. This study contributes valuable insights into optimising remote work strategies and managing employee performance in a digitally driven work landscape.
Tax Planning on The Multinational Companies in Indonesia Novita, Wellia; Rahmi Fahmy
Asean International Journal of Business Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.338 KB) | DOI: 10.54099/aijb.v1i1.65

Abstract

The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance. The purpose of this paper is knowledge of tax planning in multinational companies that occur as a result of business transactions. The results of the discussion prove that each country carries out tax avoidance using 2 (two) measurements, namely the Effective Tax Rate (ETR) and Book Tax Differences (BTD). This writing describes the reasons why business people do tax planning by tax avoidance, which can be explained, namely: 1) Tax laws that cannot be obeyed by companies and provide high costs in fulfilling them. 2) The value of the tax payable becomes large due to the process of calculation errors and deposits as well as tax reporting. 3) The company feels that it is necessary to do tax planning in order to implement tax obligations and fulfill the tax provisions that have been determined, so as not to invite suspicion from tax inspectors, 4) Good public morals in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting.
Dynamic Risk Management Strategies: Adapting Financial Practices in the Face of Global Economic Uncertainty Wellia Novita; Gustia Harini; Devi Edriani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.6523

Abstract

Multinational corporations operating in high volatility industries are increasingly exposed to global economic disruptions, making financial stability a critical strategic priority. Despite the adoption of Dynamic Risk Management (DRM) strategies to address such challenges, the impact of DRM on financial performance remains insufficiently understood, especially under extreme macroeconomic uncertainty. This study aims to explore how DRM contributes to financial performance and how this relationship is moderated by Global Economic Uncertainty (GEU). Using a qualitative exploratory case study design, data were gathered through semi structured interviews with finance and risk executives from firms in the energy, manufacturing, and technology sectors, supported by analysis of internal documents and risk reports. Thematic analysis revealed that DRM practices such as real time monitoring, dynamic hedging, and predictive analytics are essential in stabilizing liquidity, profitability, and operational continuity. However, their effectiveness is contingent upon firms’ strategic adaptability and the severity of external economic shocks. The conceptual model developed positions GEU as a critical moderating variable and emphasizes the role of agile governance and scenario planning in enhancing DRM outcomes. These findings synthesize the theoretical and practical link between DRM and financial performance, suggesting that firms must go beyond technical risk tools and embed strategic agility into their risk governance frameworks. The study contributes to the literature by integrating financial resilience, adaptive capability, and external uncertainty into a unified analytical framework, offering practical insights for corporate leaders in turbulent economic environments.
Co-Authors Alfarisy, Moh Fany Anatia Agusti Anita Ade Rahma Annisa Putri, Yovy Devi Edriani Devi Edriani Dewi, Aminar Sutra Dewi, Mike Kusuma Edriani, Devi Elviza, Resti Endriani, Devi Fahmy, Rahmi Gustia Harini Kusnara, Hasti Pramesti Masyhuri Hamidi, Masyhuri Nopiana, Puspita Rama Puspita Rama Nopiana Rama Nopiana, Puspita Suhanda Suhanda Winda Afriyenis Yohan Fitriadi Yohan Fitriadi Zusmawati Zusmawati