Articles
<![CDATA[Pelatihan Pembuatan Makanan Lokal Pedesaan Berbasis Daun Kelor di Desa Koroncong Kabupaten Pandeglang ]]>
<![CDATA[Arianto, Bambang]]>;
<![CDATA[Handayani, Bekti]]>;
<![CDATA[Moedjiherwati, Trijani]]>
<![CDATA[ Suluh Abdi Vol 6, No 2 (2024): SULUH ABDI ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/sa.v6i2.9049
<![CDATA[Daun kelor mengandung berbagai zat gizi penting seperti protein, vitamin A, vitamin C, kalsium, kalium, dan zat besi. Pemanfaatan daun kelor dalam pembuatan makanan lokal di perdesaan memberikan banyak kebermanfaatan, baik dari segi ekonomi maupun kesehatan. Hal itu karena daun kelor mudah dibudidayakan, sehingga cocok sebagai bahan pangan alternatif yang berkelanjutan. Dalam pengabdian masyarakat di Desa Koroncong Kabupaten Pandeglang yang dilaksanakan pada tanggal 17 Januari 2024, telah diberikan pendampingan pembuatan produk makanan lokal perdesaan berbasis daun kelor. Dalam pelatihan ini telah diberikan perihal pengetahuan seputar kebermanfaatan daun kelor serta praktik pembuatan makanan lokal perdesaan dengan berbahan daun kelor. Keberhasilan dari kegiatan ini tampak dari meningkatnya pengetahuan dan pemahaman para peserta tentang kebermanfaatan daun kelor dan pembuatan produk makanan lokal perdesaan menggunakan daun kelor. Dari hasil kegiatan pengabdian masyarakat ini diketahui bahwa para peserta telah mampu meracik dan mengolah daun kelor untuk pembuatan produk makanan lokal perdesaan yang bernilai gizi tinggi]]>
<![CDATA[Pengenalan Akuntansi Forensik dan Literasi Anti Fraud bagi Generasi Z Kota Serang ]]>
<![CDATA[Arianto, Bambang]]>;
<![CDATA[Suningrat]]>
<![CDATA[ Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/RLA.Vol4.iss2art2
<![CDATA[This community service activity aims to strengthen the understanding of the importance of forensic accounting and anti-fraud literacy for generation Z. Forensic accounting is a scheme that can be developed as a preventive, detective and persuasive strategy through the application of investigative audit procedures with a litigation nature aimed at producing various findings and evidence, so that they can be used in the decision-making process in court. Understanding forensic accounting and anti-fraud literacy is very important for the lazy generation because it will form anti-fraud integrity. Strengthening forensic accounting literacy and anti-fraud literacy is very necessary so that the lazy generation can understand the triggering factors, and effective internal control strategies to mitigate the risk of fraud in the financial sector. This community service was carried out on 4th October, 2024 at SMK Negeri 7 Serang City, by providing training and assistance on the introduction of forensic accounting and anti-fraud literacy for generation Z in Serang City. In this training, various knowledge and education have been provided in the form of basic concepts of forensic accounting, fraud theory, forensic audits, investigative audits and stages of anti-fraud literacy for the lazy generation. The success of this community service activity is known to generation Z, who have been able to recognize, understand and implement the basic concepts of forensic accounting and anti-fraud literacy.]]>
<![CDATA[Pelatihan Tata Kelola Manajemen Bisnis Digital Bagi Pengembangan Bisnis UMKM Kuliner Sate Bandeng ]]>
<![CDATA[Gusmarani, Rica]]>;
<![CDATA[Arianto, Bambang]]>
<![CDATA[ Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): Svarga Pena : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara Sukoharjo ]]>
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DOI: 10.62951/svargapena.v2i1.68
<![CDATA[Abstract: The purpose of community service is to encourage the development of culinary Micro, Small and Medium Enterprises (MSMEs) in the governance of digital business management. The digital era requires MSME entities to be able to adapt to digitalization as a form of business scale development. Digitalization can make MSMEs compete with competitors and emphasize branding in the digital realm. In community service at MSME Sate Bandeng Bu Aliyah which was carried out on November 12, 2024, assistance was provided regarding digital business management governance which includes social media marketing, digital financial governance, digital business management to digital-based product branding. The success of this activity can be seen from the increasing knowledge and understanding of the owners and staff of the culinary MSME Sate Bandeng Bu Aliyah Serang Banten. From the results of this community service activity, it is known that the owner of the culinary MSME Sate Bandeng Bu Aliyah has been able to carry out digital business management governance well with a success rate of 80 percent so that it can strengthen the scale of business development.]]>
<![CDATA[MELACAK DETEKSI FRAUD BERBASIS WHISTLEBLOWING ]]>
<![CDATA[Arianto, Bambang]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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<![CDATA[This article aims to elaborate fraud detection efforts through the implementation of a whistleblowing scheme. In this case, whistleblowing is a channel that has been designed in such a way that the public can report various indications of fraudulent practices in both the business and public sectors. The whistleblowing channel is structured as a measure to detect and prevent early fraudulent practices in the public and private sectors. Nevertheless, the implementation of whistleblowing still requires the role of whistleblowers who are accompanied by an anonymous reporting scheme so that they can provide guarantees to reporters of various fraudulent practices. This article uses a literature review approach in elaborating the research topic. This article states that whistleblowing channels are effectively used to detect and prevent various fraudulent practices in all public and business sectors.]]>
<![CDATA[PEMBERDAYAAN KOMUNITAS UMKM TEMBONG MELALUI PENGUATAN ASPEK KEUANGAN DAN PEMASARAN DIGITAL ]]>
<![CDATA[Arianto, Bambang]]>;
<![CDATA[Rahmiyanti, Sev]]>;
<![CDATA[Handayani, Bekti]]>
<![CDATA[ ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Vol 5, No 2 (2024): September ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/abdipraja.v5i2.7716
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) merupakan pilar utama ekonomi Indonesia yang masih menemui berbagai kendala dari sisi tata kelola manajemen keuangan dan pemasaran. Dalam pengabdian masyarakat di Kelurahan Tembong Kota Serang yang dilaksanakan pada tanggal 5 Maret 2023, telah diberikan pendampingan bagi komunitas UMKM melalui penguatan aspek keuangan dan pemasaran digital. Dalam pendampingan ini telah diberikan pengetahuan tentang pentingnya laporan keuangan sederhana bagi UMKM dan teknik pemasaran digital. Dari hasil kegiatan diketahui bahwa pendampingan penyusunan laporan keuangan bisa memberikan kontribusi bagi perbaikan manajemen tata kelola UMKM. Sementara revitalisasi pemasaran digital melalui pemanfaatan media sosial dapat memperkuat aspek pemasaran bagi para pegiat komunitas UMKM. Keberhasilan kegiatan ini tampak dari para pegiat komunitas UMKM yang dapat mempergunakan pemasaran digital dan penyusunan laporan keuangan dengan baik. Para pegiat UMKM bisa memahami kebermanfaatan dari aspek keuangan dan pemasaran digital bagi penguatan bisnis UMKM di Kelurahan Tembong Kota Serang.]]>
<![CDATA[Pengembangan Green Accounting bagi Pengrajin Daur Ulang Limbah Plastik di Kabupaten Serang ]]>
<![CDATA[Arianto, Bambang]]>;
<![CDATA[Handayani, Bekti]]>
<![CDATA[ Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 1, 2025 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/RLA.Vol5.iss1art5
<![CDATA[Program pengabdian masyarakat ini bertujuan mengembangkan praktik Green Accounting bagi pengrajin daur ulang limbah plastik. Hal itu disebabkan meningkatnya kekhawatiran terhadap degradasi lingkungan akibat limbah plastik dan kebutuhan akan tata kelola limbah yang berkelanjutan. Dalam pengabdian masyarakat yang dilaksanakan pada tanggal 6 Juli 2024 di Desa Kubang Baros Kabupaten Serang, telah diberikan pelatihan dan pendampingan perihal pengembangan praktik green accounting. Metode yang digunakan dalam program ini melibatkan kombinasi pelatihan dan pendampingan. Metode ini dirancang untuk meningkatkan pemahaman peserta tentang konsep green accounting dan membekali para pengrajin dengan keterampilan untuk mengintegrasikan biaya lingkungan dalam praktik keuangan. Keberhasilan program ini tampak dari meningkatnya kesadaran dan penerapan prinsip green accounting bagi pengrajin limbah daur ulang plastik. Pengrajin telah mampu menunjukkan kemampuan dalam menilai dampak lingkungan dari aktivitas bisnis dan membuat keputusan yang bisa mendukung praktik bisnis berkelanjutan. Dari hasil kegiatan pengabdian masyarakat ini diketahui bahwa pengrajin daur ulang limbah plastik telah mampu menerapkan aspek green accounting sebagai bagian dari ekonomi berkelanjutan di Kabupaten Serang.]]>
<![CDATA[The Role Of Digital Marketing In Developing Rural Creative Economy ]]>
<![CDATA[Faiza, Nur]]>;
<![CDATA[Diantoro, Eman]]>;
<![CDATA[Suheri, S]]>;
<![CDATA[Hidayat, Syarif]]>;
<![CDATA[Arianto, Bambang]]>
<![CDATA[ JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 12 No 1 (2025): April 2025 ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jmm17.v12i1.12794
<![CDATA[This paper presents a study of the role of digital marketing in developing the rural creative economy in Indonesia. Micro, Small, and Medium Enterprises (MSMEs) in rural communities can benefit greatly from the simplicity and efficiency of digital marketing. However, the use of digital marketing is not yet fully optimized in Pandeglang Regency due to unequal internet infrastructure and lack of digital marketing skills. To address this issue, we conducted a qualitative study using in-depth interviews and observations with rural creative economy actors in the area. The data collected were analyzed using NVivo 12 Plus, a software program for qualitative data analysis. The results demonstrate that digital marketing has a positive impact on the development of the rural creative economy in Pandeglang Regency. This paper is essential to enhance digital marketing competencies and expertise among rural communities in the region to maximize the benefits of digital marketing. Our study contributes to the literature on rural development, creative economy, and digital marketing by providing insights into the challenges and opportunities of using digital marketing to develop rural areas.]]>
<![CDATA[Pendampingan Literasi Keuangan Digital Bagi UMKM Digital Di Kelurahan Tembong Kota Serang ]]>
<![CDATA[Rahmiyanti, Sev]]>;
<![CDATA[Arianto, Bambang]]>
<![CDATA[ PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2023): PRAXIS ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat ]]>
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DOI: 10.47776/praxis.v1i3.621
<![CDATA[The era of digitalization makes the use of digital financial applications contribute to the development of MSME businesses, especially from a financial aspect. MSME activists can actually use advances in digital financial technology to finance and strengthen business capital. However, the lack of digital financial literacy makes it difficult for MSME activists, especially digital ones, to use digital financial services properly, so that many are exposed to illegal online loans. In community service in the Tembong Village, Serang City which was held on 5th March 2023, assistance was provided on the importance of digital financial literacy for digital-based MSME activists. From the results of this activity it is known that MSME activists still have low understanding regarding digital financial literacy. This makes it difficult for some digital MSME activists to develop and worsens business performance. The success of this activity can be seen from digital MSME activists who have utilized various digital financial applications to increase working capital through digital financial financing patterns. MSME activists can also get to know digital financial governance, so they can carry out digital transactions as an effort to strengthen the financial aspects and digital business ecosystem.]]>
<![CDATA[Transparency and accountability in bribery prevention in village fund governance based on citizenship behavior ]]>
<![CDATA[Arianto, Bambang]]>;
<![CDATA[Oktaviani, Tita]]>
<![CDATA[ Journal of Accounting and Investment Vol. 26 No. 1: January 2025 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v26i1.20840
<![CDATA[Research aims: This research aims to elaborate on the strategy of transparency and accountability for the prevention of bribery in the management of village funds based on citizenship behavior.Design/Methodology/Approach: This research uses an ethnographic approach with in-depth interview techniques and participatory observation of several village governments in the Serang Banten Regency.Research findings: The results of the research found that strengthening transparency and accountability through digitization channels is one of the effective strategies for preventing bribery in managing village funds. This research also found that strengthening cultural values of cattle breeding and local wisdom can contribute to building awareness for the prevention of bribery practices in managing village funds.Theoretical contribution/ Originality: This research provides a scientific contribution to the prevention of fraudulent practices with the cultural approach of a region.Practitioner/Policy implication: This research can be a reference for various prevention practices for bribery in village fund management.Research limitation/Implication: This research is limited to Serang Banten Regency, which has a different community culture.]]>
<![CDATA[Integrasi Big Data dalam Audit Forensik Sebagai Strategi Deteksi dan Investigasi Fraud Keuangan Daerah ]]>
<![CDATA[Arianto, Bambang]]>;
<![CDATA[Handayani, Bekti]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.17134
<![CDATA[This study aims to elaborate on the integration of big data in forensic audits as a strategy for detecting and investigating regional financial fraud. The increasing complexity and volume of financial data in the digital era creates new opportunities in detecting and investigating financial fraud. A more adaptive forensic audit approach to big data can improve the effectiveness of financial supervision and accountability, both in public and business entities. This study uses a qualitative approach with a literature study method to analyze the integration of big data technology into the forensic audit process. Data are analyzed through a thematic framework that identifies the role of big data analytics, such as predictive analysis and pattern recognition, in supporting the investigative audit process. The results of the study found that the use of big data can significantly accelerate the process of detecting transaction anomalies, expand the scope of the audit, and identify fraud patterns that were previously difficult to detect by conventional methods. This integration also increases the efficiency of the use of auditor resources in the investigation process. Thus, this study contributes to the development of a data-based forensic audit model, which combines digital analytical techniques in an investigative approach.]]>
