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PENGENALAN PENDIDIKAN AKUNTANSI FORENSIK SEBAGAI SARANA MEMBANGUN LITERASI ANTI FRAUD BAGI MAHASISWA NON AKUNTANSI DI INDONESIA
Arianto, Bambang
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya
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DOI: 10.37715/mapi.v5i2.3200
Artikel ini bertujuan mengelaborasi pentingnya pengenalan pendidikan akuntansi forensik dalam membangun literasi anti fraud (kecurangan) bagi mahasiswa non akuntansi di Indonesia. Pendidikan akuntansi forensik dapat menjadi pengetahuan baru bagi mahasiswa Indonesia tentang strategi preventif, detektif dan persuasif dalam pendeteksian berbagai praktik fraud (kecurangan). Para mahasiswa akan mengenal pembelajaran akuntansi forensik sebagai suatu prosedur audit investigatif yang bersifat litigasi dalam menghasilkan berbagai alat bukti sebagai prasyarat pengambilan keputusan di pengadilan. Artikel ini menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara mendalam (in-depth interview) dalam mengelaborasi topik penelitian. Artikel ini berpendapat bahwa pengenalan pendidikan akuntansi forensik sangat di perlukan sebagai upaya memperkuat literasi anti fraud di kalangan mahasiswa non akuntansi di Indonesia.
PENGUATAN BISNIS PRODUK MAKANAN TRADISIONAL JOJORONG BERBASIS SOCIAL MEDIA MARKETING DI KABUPATEN SERANG
Arianto, Bambang;
Oktaviani, Tita;
Adi, Akhmad Eko
Dharma: Jurnal Pengabdian Masyarakat Vol 4, No 2 (2023): November
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta
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DOI: 10.31315/dlppm.v4i2.10082
The development of Micro, Small and Medium Enterprises (MSMEs) for Jojorong traditional food has significant potential for strengthening the economic fundamentals of the Banten region. Nevertheless, the majority of Kebantenan culinary MSMEs still encounter various obstacles in business development, especially from the marketing aspect. The digital era of social media marketing (social media marketing) has become the main pillar for culinary MSMEs to expand market coverage by strengthening marketing aspects. In community service in Kadubeuruem Village, Serang Regency which was held on 10th June 2023, assistance was given to the strategy of strengthening the MSME business for traditional Jojorong food through the use of social media as a social media marketing channel. In this assistance, knowledge is provided about techniques for using social media marketing to expand the scope of the original Banten culinary market. The success of this activity can be seen from the Jojorong MSME owners who can take advantage of social media marketing as the best channel to introduce Jojorong traditional food globally. From the results of this activity it is known that strengthening business through social media marketing is the best means of developing Jojorong culinary MSMEs in Kadubeureum Village, Serang Regency.
Media Sosial Sebagai Saluran Komunikasi Digital Kewargaan: Studi Etnografi Digital
Arianto, Bambang;
Handayani, Bekti
ARKANA: Jurnal Komunikasi dan Media Vol 2 No 02 (2023): Media dan Komunikasi Indonesia
Publisher : Program Studi Komunikasi Penyiaran Islam Universitas Sains Al-Qur'an Jawa Tengah di Wonosobo
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DOI: 10.62022/arkana.v2i02.5813
Penelitian ini bertujuan untuk mengelaborasi peran media sosial sebagai saluran komunikasi digital kewargaan. Kehadiran media sosial telah membuat pola komunikasi kewargaan bertransformasi dari pola konvensional menjadi berbasis digital. Hal itu disebabkan meningkatnya penggunaan media sosial yang kemudian dapat mempengaruhi semua sendi kehidupan kewargaan. Media sosial telah menjadi saluran utama komunikasi digital kewargaan dalam berbagai aktivitas baik kepada rekan kerja, keluarga, maupun publik. Penelitian ini menggunakan pendekatan etnografi digital dengan teknik wawancara mendalam dan observasi partisipatif secara digital kepada para generasi internet di Kabupaten Pandeglang, Banten. Hasil penelitian menemukan bahwa media sosial berperan penting menciptakan pola komunikasi dua arah yang demokratis, interaktif, dan partisipatif. Penelitian ini juga menemukan bahwa platform media sosial Whatsapp dan Facebook telah menjadi saluran utama komunikasi digital dalam aktivitas keseharian kewargaan.
The Effect of Product Quality, Price, Promotion Towards Purchase Decision and Consumer Loyalty of Tiga Serangkai Books in Riau Province
Arianto, Bambang;
Zulkarnain, Zulkarnain;
Samsir, Samsir
International Journal of Economic, Business & Applications Vol. 3 No. 1 (2018): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau
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DOI: 10.31258/ijeba.17
This research conducted at PT. Tiga Serangkai in Riau province. The goal is to know the direct effect of product quality, price, and promotion to purchasing decision and consumer loyalty. The population is 369 consumers. The sample was taken as many as 192 consumers. Variables used are product quality, price, promotion of purchasing decision and loyalty. Data were analyzed using SEM (Structural Equation Modeling) analysis which operated through AMOS 20 programs. The results showed that there is influence of product quality, price and promotion to purchasing decision and consumer loyalty. But there is no positive and significant influence between promotion variable to consumer loyalty. There is a positive and significant influence between the purchase decision variable on consumer loyalty, the better the consumer purchasing decision will increase consumer loyalty consumers.
Media Sosial Sebagai Media Promosi Kewargaan: Studi Etnografi Digital
Arianto, Bambang
Journal of Humanity Studies Vol 1, No 2 (2022)
Publisher : Universitas PGRI Sumatera Barat
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DOI: 10.22202/jhs.2022.v1i2.6465
This research aims to elaborate on the usefulness of social media as a media for citizenship promotion. Dependence on digitalization makes social media increasingly used and influences various civic activities. In the era of the digital economy, the role of social media has become the most important promotional tool for every activity of citizens, business entities and the public. Social media has been used to disseminate various civic activities so that they can then become known to the public. The impact of social media-based civic activities has created dynamic and participatory interaction patterns in promoting activities. This research uses a digital ethnographic approach with in-depth interview techniques and digital participant observation with the millennial generation in Pandeglang Regency, Banten. The research results found that social media has become a media for promoting citizenship, starting from personal activities, business entities and public organizations. Various schemes for strengthening digital civic literacy are needed, so that social media can be well positioned as a media for civic promotion in the era of digitalization.
Social Media and Stunting Prevention Campaigns
Handayani, Bekti;
Arianto, Bambang
Journal of Humanity Studies Vol 2, No 1 (2023)
Publisher : Universitas PGRI Sumatera Barat
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DOI: 10.22202/jhs.2023.v2i1.7607
This research aims to elaborate on the useful role of social media as a campaign channel in preventing stunting in Indonesia. The digital era means that various daily activities of citizens are greatly influenced by social media. The benefits of social media are then used by mothers of toddlers as a channel for information, interaction, participation, decentralization, transparency and digital accountability. Social media can then be used to disseminate various information about nutrition and prevention so that it can then become educational for the public. As a result, information generated by social media has created dynamic and participatory interaction patterns. This is due to the flexibility of the features possessed by various social media platforms, especially for use as the main channel for civic information. This research uses an explanatory qualitative approach with in-depth interview techniques and observations of mothers of toddlers in the Serang Regency area, Banten Province. The research results found that social media has played a role as the main information channel in strengthening knowledge about local food and nutrition for toddlers. This research also found that social media is very effective for use as a promotional channel and stunting prevention campaign.
Breast Cancer Early Detection Training Through Correct Sadari and Sadanis to Midwifes and Nurses
Arianto, Bambang;
Hendarsih, Een;
Arumasari, Pravica Juti
Journal of Community Medicine and Public Health Research Vol. 4 No. 2 (2023): Journal Community Medicine and Public Health Research
Publisher : Universitas Airlangga
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DOI: 10.20473/jcmphr.v4i2.44516
Breast cancer ranks first in terms of the number of cancers in Indonesia and is among the first contributors to cancer deaths. This is because 70% of the cases are detected at an advanced stage. After finding a lump in her breast, a patient does not necessarily see a doctor immediately. The cause of the problem is the lack of public knowledge about breast cancer. Therefore, prompt efforts are needed to solve this problem. Training for health workers, including midwives and nurses, in direct contact with the community regarding early detection and breast cancer therapy is essential. The hope is that midwives and nurses will become breast cancer health cadres through counseling, early detection, and treatment in the community. The results of this activity are increased knowledge among midwives and nurses about breast cancer, its early detection, and early treatment, which correlates with decreased delays in treatment
DAMPAK MEDIA SOSIAL BAGI PERUBAHAN SOSIAL EKONOMI MASYARAKAT DI KABUPATEN PANDEGLANG
Arianto, Bambang
Journal of Digital Business and Innovation Management Vol. 1 No. 2 (2022): December 2022
Publisher : Universitas Negeri Surabaya
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DOI: 10.26740/jdbim.v1i2.50506
This article aims to elaborate on the impact of social media on socio-economic changes in citizenship. This is because the existence of social media has contributed to influencing the joints of civic life, especially in Pandeglang Regency. Moreover, the majority of citizens who come from various backgrounds use social media for various daily activities. The impact is that until now, there has been a fundamental change at the citizenship level due to the presence of social media. These socio-economic changes were created due to the adaptation of new habits to the presence of social media, resulting in new patterns in all aspects of social life. This study used a qualitative descriptive, explanatory method using in-depth interviews with residents who use social media in Pandeglang Regency. This study states that social media significantly affects socioeconomic changes in citizenship. These changes include changes in behaviour, mindset, communication, dealing with citizenship and creating a digital entrepreneurship ecosystem in Pandeglang Regency, Banten Province.
Menakar Laporan Keuangan Masjid Berbasis ISAK 35 di Kabupaten Pandeglang
Arianto, Bambang
JPA : Journal of Public Accounting Vol 2, No 2 (2022): Journal of Public Accounting Vol. 2 No. 2, Desember 2022
Publisher : Politeknik Harapan Bersama
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DOI: 10.30591/jpa.v2i2.4481
Abstrak: Artikel ini bertujuan mengelaborasi implementasi Interpretasi Standar Akuntansi Keuangan (ISAK) 35 terhadap laporan keuangan Masjid di Kabupaten Pandeglang. Hal itu disebabkan Masjid merupakan salah satu entitas non laba karena proses penghimpunan dana dari publik tidak untuk mencari keuntungan. Dengan demikian laporan keuangan berbasis ISAK 35 merupakan bagian dari proses transparansi dan akuntabilitas atas pengelolaan keuangan masjid kepada publik. Faktanya mayoritas pengurus Masjid di Kabupaten Pandeglang belum memprioritaskan sistem pengelolaan keuangan sesuai standar yang berlaku pada ISAK 35. Artikel ini menggunakan pendekatan kualitatif eksplanatoris dengan teknik wawancara dan observasi kepada 8 Masjid di Kabupaten Pandeglang. Artikel ini menyatakan bahwa implementasi ISAK 35 belum diterapkan dalam pengelolaan laporan keuangan Masjid di Kabupaten Pandeglang. Artikel ini juga menyatakan bahwa kendala utama yang dihadapi adalah minimnya kompetensi dan pengetahuan tentang laporan keuangan berstandar ISAK 35 bagi para pengelola keuangan Masjid di Kabupaten Pandeglang.Kata Kunci: ISAK 35, Masjid, Laporan Keuangan
STUDI FENOMENOLOGI TATA KELOLA DANA DESA BERBASIS APLIKASI SISTEM KEUANGAN DESA
Arianto, Bambang;
Gunawan, Agus
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti
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DOI: 10.54035/jaadi.v4i2.489
This study aims to elaborate on the role of village financial applications in village fund governance. The Village Financial System (Siskeudes) application plays a role in improving governance and reporting of the use of village funds, so that it can strengthen indicators of transparency, accountability, and efficiency of village financial management. This study involved three subjects who were village government officials in the financial section and played a role in village fund governance. This study used a phenomenological study approach with the Interpretative Phenomenological Analysis analysis method. Data were obtained through in-depth interviews and observations with categories based on statements from research subjects on village government financial staff in Serang Regency. The research subjects stated that the Siskeudes application had made it easier to facilitate the village fund reporting process because it could reduce the administrative burden. This study found that the Siskeudes application could be used for audit purposes because it could maintain transaction history and was very compatible in its use. This greatly assists village government officials in the process of planning, implementing and reporting village finances. This study also found that through the use of the Siskeudes application, the audit and evaluation process of the use of village funds can be carried out properly, so that it can strengthen the aspects of accountability and transparency as the main indicators of village financial governance. Keywords: Village Funds; Village Financial System Application; Fraud Prevention