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All Journal Journal of Empowerment Community JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Paradigma
Harnavela Sofyan
Politeknik LP3I Kampus Tasikmalaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Internal Audit Dan Penerapan Good Corporate Governance Dalam Meningkatkan Pengendalian Intern Piutang Di PT. Enseval Putera Megatrading Tbk. Cabang Bogor Harnavela Sofyan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research has done to know how: (1) Internal Audit, Implementation Good Corporate Governance and accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. (2) Effect of Internal Audit and Implementation of Good Corporate governance silmultaneously and partially on the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. (3) Effect of Internal Audit and the Implementation of Good Corporate Governance in improving the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. The method used is descriptive method analisys the survey approach. The analisys tools is the analisys of the path (path analisys) with the ordinal measurement scale. Partial hypothesis testing using t test and simultaneously by using the F test with the significant level (α=0,05). (1) internal audit, implementation Good Corporate Governance and the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk has been properly implemented (2) The analisys using path analisys, internal audit have effect of the implementation good corporate governance. (3) testing simultaneously or partially showed that, the internal audit and the implementation Good Corporate Governance simultaneously and partially significant effect on accounts receivable internal control.
Analysis of Consumption Behavior of Linggajaya Village Community Rani Wahyuni; Harnavela Sofyan
Jurnal Paradigma Vol 18 No 1 (2026): April
Publisher : STAI MA'ARIF MAGETAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53961/paradigma.v18i1.482

Abstract

Consumptive behavior is the tendency of individuals to purchase goods or services that are not always based on actual needs, but are influenced by desires, trends, and social environmental factors. This study aims to determine the level of consumptive behavior among the people of Linggajaya Village, the factors that influence it, and the efforts made by the community to reduce consumptive behavior in daily life.This research uses a descriptive quantitative method with data collection techniques through structured questionnaires distributed to the community of Linggajaya Village, Tasikmalaya City. The sample was determined using purposive sampling, selecting respondents who were considered representative of the community. The collected data were then analyzed descriptively to describe patterns of consumptive behavior.The results show that the level of consumptive behavior among the people of Linggajaya Village is relatively high, particularly in the form of impulsive buying, purchases driven by promotions or discounts, and the tendency to follow trends on social media. Factors influencing consumptive behavior include individual, psychological, social, technological, and financial literacy factors. Therefore, it is necessary to improve awareness and education regarding financial management so that people can make wiser consumption decisions.
Pemanfaatan Media Sosial sebagai Sarana Promosi: Pelatihan Pembuatan Konten Digital bagi UMKM Upaya Peningkatan Pendapatan Harnavela Sofyan; Laila Fitri Agnaeni; Hendi Aidil Fitri
Journal of Empowerment Community Vol 8 No 1 (2026): Maret 2026
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i1.2556

Abstract

The development of digitalization is increasingly widespread nowadays. It cannot be denied that the development of digitalization has spread to various sectors of human life, starting from how to communicate, how to obtain information, to how someone sells and buys. One of the advances in digitalization that has had a big impact is the presence of social media. Currently social media is used as a promotional tool. MSMEs are competing to create interesting content, which of course is expected to have an impact on increasing income. This service is carried out with the aim of improving the skills of regional MSMEs so they can create interesting promotional content. Held from 28 September - 30 September 2025. The method used in this service is an explanation of what interesting content is, discussions with MSMEs, as well as direct practical simulations in creating interesting promotional content. This dedication produces output in the form of content that is uploaded on social media that is more interesting and sells so that it has a significant impact on income. MSMEs also respond to this service process actively and responsivelyso that the process can run smoothly.
Co-Authors Hendi Aidil Fitri Laila Fitri Agnaeni Rani Wahyuni