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All Journal Primary: Jurnal Pendidikan Guru Sekolah Dasar INTEKNA Jurnal Ilmiah Telaah Business Management Journal Program Studi Manajemen Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Bima Abdi: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Proceeding of The International Conference on Economics and Business Jurnal Pendidikan Dasar Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Proceedings of The International Conference on Business and Economics Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi International Journal of Management Research and Economics Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Prosiding Temu Ilmiah Nasional Guru BIMA Jurnal Bisnis dan Manajemen INTAN CENDEKIA: JURNAL PENGABDIAN MASYARAKAT International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Business and Quality Research Asian Journal of Management, Entrepreneurship and Social Science PRIMER: Journal of Primary Education Research Jurnal Pendidikan Dasar dan PAUD KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Monika Handayani, Monika
Politeknik Negeri Banjarmasin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Penguatan Manajemen Keuangan pada Kelompok Usaha Bersama (KUBE) Berkat Ilahi Desa Pulantani Muhammad Bahit; Syahrial Shaddiq; Monika Handayani; Harry Pratama Yunus; Ihya Ihya; Muhammad Fauzan Ahsani; Muhammad Rivaldi Akbar
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i1.8422

Abstract

This Community Partnership Program (PKM) aims to improve the financial management capacity of the Berkat Ilahi Joint Business Group (KUBE), a purun weaving artisan group in Pulantani Village, Hulu Sungai Utara Regency, South Kalimantan. The partners' main challenges were the lack of structured financial records and inaccuracies in calculating the cost of goods sold (COGS). To address these challenges, a web-based accounting information system was developed to facilitate financial recording, COGS calculations, and budget planning. Implementation methods included outreach, workshops, mentoring, and evaluation. Results showed that more than 85% of KUBE members were able to independently manage COGS reports, financial reports, and digital marketing content. The implementation of this program not only increased transparency and accountability in financial management but also opened broader market access through digital platforms. This program is expected to support the sustainability of the purun weaving business and strengthen the local economy based on empowerment and innovation
Faktor Non-Finansial dalam Keputusan Harga Jual: Analisis Konseptual di Pasar Indonesia Sabrina, Nadya; Monika Handayani
BIMA: Jurnal Bisnis dan Manajemen Vol 4 No 2 (2025): BIMA: Jurnal Bisnis dan Manajemen
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/bima.v4i2.15137

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor non-finansial yang memengaruhi keputusan harga jual. Dengan melakukan analisis konseptual dari literatur manajemen, studi ini mengidentifikasi berbagai dimensi non-finansial seperti citra merek, nilai pelanggan yang dipersepsikan, persaingan, regulasi pemerintah, dan faktor psikologis. Hasil penelitian diharapkan dapat memberikan pemahaman komprehensif mengenai peran faktor-faktor ini. Melalui metode kualitatif deskriptif dan pengumpulan data sekunder dari dokumen serta artikel, penelitian ini diharapkan dapat memberikan kerangka kerja bagi manajer dalam merumuskan strategi harga yang efektif dan adaptif.
PENGARUH TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI) DAN BIG DATA DALAM PROSES AUDIT Handayani, Monika; Puteri Utami, Nadia; Arya Juanda, Muhammad
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3419

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dan peran teknologi Artificial Intelligence (AI) dan Big Data dalam meningkatkan efektivitas dan kualitas proses audit. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur sistematis terhadap jurnal nasional dan internasional terindeks, buku, serta publikasi ilmiah relevan yang membahas penerapan AI dan Big Data dalam praktik audit. Hasil penelitian menunjukkan bahwa integrasi Artificial Intelligence dan Big Data mampu meningkatkan efisiensi proses audit melalui otomatisasi prosedur, analisis seluruh populasi data, deteksi anomali dan kecurangan secara lebih akurat, serta peningkatan kualitas bukti audit dan pengambilan keputusan berbasis risiko secara real-time. Simpulan, bahwa penerapan AI dan Big Data berperan strategis dalam mentransformasi praktik audit modern, namun implementasinya masih memerlukan kesiapan infrastruktur teknologi, peningkatan kompetensi auditor, serta penguatan kerangka etika dan tata kelola data agar manfaatnya dapat dioptimalkan secara berkelanjutan.
Co-Authors Ade Mardiana Ahmad Muzanni, Ahmad Aini, Hizratun Ainun Jariah Akhmad Faizal Rahman Ali, Zulchaidir Aliza, Zaskia Amelia, Sherly Dwi Anam, Rifat Shafwatul Andayani Anugrah Wati Indah Sahrul Aprilianto, Mohammad Ricko Arisa Aulia Rahmi Arya Juanda, Muhammad As’ad, Muhammad Ati Rohmawati Baiq Sarlita Kartiani, Baiq Sarlita Kartiani Bilal, Arpan Islami Dina Indra Astuti Dony Darma Sagita Eka Kusuma Dewi Eka Saputri, Novi Fadhila Khairunnisa Fadia Rahmi Fahristi Fatima Az Zahra Faizal Akhmad Adi Masbukhin Fathya Nur Kamila Fatimah Tri Maulida Fiqri Ramadhan, Muhammad Fitria Fitria Hana Lutfita Harry Pratama Yunus Ihya Ihya Intan Dwi Hastuti Irma Setiawan, Irma Ismunandar Khaerul Anam Khairunnisa, Fadhila Khosiah Khosiah, Khosiah Lia Agustina Lia Agustina, Lia M Rizky Thessar Setiawan Mahsup, Mahsup Mohammad Arliyan Syahrial Muhammad Bahit Muhammad Bahit Muhammad Bahit Muhammad Fauzan Ahsani Muhammad Najman Muhammad Rafly Muhammad Rivaldi Akbar Muhammad Syahid Pebriadi Muhdar, Syafruddin Mutoharoh, Ulul Azmiatul Noor Salsabila Noor Syifa Rahmah Pebrianti, Reska Phaureula Artha Wulandari Pirdayuni Pirdayuni Pradana, Yoan Dendi Purwanti Pahrurodji Puteri Utami, Nadia Rahman, Nanang Rahmi, Arisa Aulia Rahmi, Fadia Rif’at Shafwatul Anam rika novyanti Rilianty, Adhy Putri Rosyidi, Muhammad Abdul Sa'id, Muhammad Sabrina, Nadya Sapta, Andy Sari, Nursina Setiawan, M Rizky Thessar Sintayana Muhardini Suci Indah Permata Sudarwo, Raden Surya Ajie Perkasa, Raj surya2, raj1 Susi Susanti Sutarto Sutarto Syahrial Shaddiq Syamsul Hadi Thohir Trisna . Trisna ., Trisna Uliya Khoirun Nisa Wahyu Nugroho Wardani Simarmata, Sari Zaskia Aliza Zulchaidir Ali