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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Altifani Journal: International Journal of Community Engagement
Erfan Erfiansyah
Universitas Muhammadiyah Bandung
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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KODE ETIK DAN TATA LAKU DALAM MENJAGA EKSISTENSI AKUNTAN (STUDI PADA SAUNG ANGKLUNG UDJO) Susana Dewi; Karsam Karsam; Erfan Erfiansyah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.717

Abstract

The industrial revolution 4.0 and Society 5.0 affects all aspects of the order of life, which causes the accounting profession to carry out transformations but still uphold the code of conduct and professionalism. This study aims to determine the ethics in the accounting profession's behavior in carrying out the transformation to the Industrial Revolution 4.0 and the Era of Society 5.0. Methods This research uses a qualitative study approach with an interpretive paradigm. The sample in this study was Saung Angklung Udjo-Bandung, West Java, which was held in early November 2021. The data was obtained by interviewing sources from the PR/Marketing, the Production and Warehouse, and the Art Performance Department. The results showed that the pamali culture in Saung Angklung Udjo as a Sundanese cultural heritage is still very strong, especially in the manufacture of angklung and the selection of raw materials, the behavior in playing the art of angklung to face the socialites of the changes in the era of the industrial revolution 4.0 towards the era of sosiety 5.0, Saung Angklung Udjo must do digital transformation, this is in line with the role of accountants in the pandemic era in order to pass the industrial era 4.0 to welcome the era of society 5.0, it is necessary to transform in various fields but still uphold the code of ethics and professionalism of accountants. By carrying out the transformation, accountants should be able to reduce deviations from the code of conduct by complying with the code of ethics, among others; Professional Responsibility, Public Interest, Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, Professional Conduct and Technical Standards. This study learns more about the transformation of accountants by maintaining a pamali culture or code of ethics, code of conduct and professionalism of accountants in dealing with the socialites of the industrial revolution 4.0 towards the era of society 5.0.
Assistance with Business License Number Registration for Potential Village SME to Upgrade Sugiartiningsih Sugiartiningsih; Rizky Dwi Larasati; Suparjiman Suparjiman; Arief Yunan; Saepul Adnan; Abin Suarsa; Erfan Erfiansyah; Eni Kusumawati; Reren Supriatna; Khaerani Arum Kanti; Hilmiah Anandari Ladysta
Altifani Journal: International Journal of Community Engagement Vol 4, No 2 (2024): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v4i2.8251

Abstract

Micro businesses, which are the backbone of the Indonesian economy, must be legalized so that they move up a class in improving the economic welfare of the people. To make this happen, government leadership through the empowerment function by creating PIRT for Micro Enterprises. As an initial stage, Micro Businesses must register their Business Identification Number (NIB) to increase consumer confidence and facilitate business transactions. The aim of PkM is to increase the legality of Micro Businesses in Rancatungku village in the culinary, grocery and service sectors through assistance with NIB registration. The PkM implementation method is a lecture to refresh partners about the benefits of NIB in capital, legal strength, increased production and marketing. Meanwhile, for assistance with NIB registration via Online Single Submissions (OSS), a question and answer method is used which is guided by the head of the UMBandung IPR Study Center and accompanied by the PkM head, students and village government representatives through good collaboration by dividing tasks and providing supporting infrastructure for laptops, cellphones and printers. The results of the assistance have resulted in the successful issuance of four NIB certificates for Micro Business actors in the culinary and grocery sectors. It is hoped that having an NIB certificate will motivate them to move up to a higher level in the trade and entrepreneurship sectors. The ease of implementing OSS in licensing services has encouraged other sectors such as BUMDES and student businesses to be registered with NIB.
Co-Authors Abin Suarsa Arief Yunan Dewi, Susana Eni Kusumawati Hilmiah Anandari Ladysta Karsam Karsam Khaerani Arum Kanti Reren Supriatna Rizky Dwi Larasati Saepul Adnan Sugiartiningsih Sugiartiningsih Suparjiman Suparjiman