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All Journal Dinamika Akuntansi Keuangan dan Perbankan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis DERIVATIF Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Terbuka Dan Jarak Jauh International Journal of Community Service Learning Enrichment : Journal of Management Jurnal Buana Akuntansi Jurnal Ekonomi Terbuka Journal of Economics and Business Journal of Economic, Business and Engineering (JEBE) Komunitas : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Business Analytics (IJBA) Journal of the Community Development in Asia International Journal of Community Service (IJCS) International Journal of Business and Applied Economics (IJBAE) Celebes Journal of Community Services Sasambo: Jurnal Abdimas (Journal of Community Service) Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani
Universitas Terbuka, Tangerang Selatan, Banten
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Government Financial Performance Analysis Novita Nugraheni; Yudhi Prasetiyo; Shufia Zuhroh; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3310

Abstract

The aim of this research is to find out the performance of the central government using the value for money method. Measurement of financial performance is useful as a periodic government report in evaluating the level of effectiveness and efficiency of an organization in monitoring estimated costs with actual costs as well as as a tool for monitoring and evaluation materials of the organization. One of the tools in measuring government performance is using value for money. The object of this research is the Ministry that exists in Indonesia with a total sample obtained by 23 Ministries. This study is a quantitative descriptive study. The results of this study are the Economic Ratio for 2020 with economic results. In 2021, with economic outcomes. Efficiency ratio for 2020 with fairly efficient results. In 2021, the results are inefficient. Efficiency ratio in 2020 with very effective results. In 2021, with very effective results. Implications of this research to various parties especially to governments and regulators for the formulation of public policy in the central government environment.
Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion Shufia Zuhroh; Yudhi Prasetiyo; Novita Nugraheni; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3314

Abstract

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.
Community Empowerment in Tonjong Area Through Financial Application Training, “SIAPIK” Puspitasari, Nindya Farah Dwi; Hendrian; Riyani, Etik Ipda; Idrus, Olivia
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 6 No. 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.08

Abstract

Badan Usaha Milik Desa (BUMDes) are one form of economic development in rural areas that the government is currently intensively undertaking. One of the rural areas that already has its own BUMDes in Bogor Regency is Tonjong Village. The purpose of this Community Service is to empower community in Tonjong Village in the field of financial reporting by utilizing the financial application, namely Sistem Informasi Aplikasi Akuntansi Pencatatan Informasi Keuangan (SIAPIK). The benefits obtained from the implementation of this community empowerment are encouraging the maximization of the business units of the Tonjong Village community, especially BUMDes Kurnia Abadi through good financial reporting so that their business can operate in accordance with BUMDes values, namely Tariffs (Transparency, Accountability, Responsibility, Independence, and Fairness). The method used to empower residents of Bogor Regency, especially those affected by the Covid-19 pandemic, is to prepare learning materials in the form of manual books and video tutorials on how to use the SIAPIK through simulation of company financial transactions that are similar like real conditions. Furthermore, in the learning process, several learning methods are used, including the distribution of manual books, demonstrations through video tutorials, and discussions via short messages.
Effective Bookkeeping Using Online-Based Application to Leverage the Competitive Advantage of MSMEs in Ciledug District Riyani, Etik Ipda; Tantri, Sakina Nusarifa; Hardiana, Nadhira; Widiastuti, Yeni; Muktiyanto, Ali
Journal of The Community Development in Asia Vol 6, No 2 (2023): Journal of the Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v6i2.2243

Abstract

The purpose of this community service is to provide assistance in improving knowledge and skills for MSME actors in Ciledug in carrying out bookkeeping using online-based application. This assistance activity is carried out in four stages, the first stage is assistance in general bookkeeping for manufacture and production businesses. The second stage is assistance for manufacture businesses. The third stage is assistance for retail businesses, while the fourth stage is consultation session. The assistance program included monitoring and evaluation to see the effectiveness of this program in helping MSME productivity and improving competitive advantages. The results of this assistance program indicated that MSME actors are being capable to record the financial transaction using online-based bookkeeping and produce financial reports using online-based application. The monitoring and evaluation stage resulted that MSMEs can improve their efficiency, effectiveness, and productivity by using financial information produced by online-based application. Therefore, MSMEs can achieve their own competitive advantages.
Improving the Quality of Financial Reporting Through the Implementation of Microsoft Excel for SMEs in Parung Serab, Tangerang Riyani, Etik Ipda; Tantri, Sakina Nusarifa; Hardiana, Nadhira; Widiastuti, Yeni; Muktiyanto, Ali; Agustin, Fira
International Journal of Community Service Learning Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v8i1.68853

Abstract

Bookkeeping is one of the activities in financial management in Micro, Small, and Medium Enterprises (MSMEs) as an effort to improve the quality of financial reporting. The low quality of MSME financial reporting impacts other problems, such as reduced productivity and constraints on other MSME business processes. MSMEs experience this in Parung Serab Village, Tangerang. Parung Serab MSMEs experienced a decline in productivity due to a need for more consistency in reporting and financial management. Moreover, due to inconsistent financial management, MSMEs cannot open up and improve their finances, resulting in losses. Due to this problem, the team serves the community by assisting in simple bookkeeping using Microsoft Excel tools. This community service activity aims to improve the quality of MSME financial reporting through simple bookkeeping using a mentoring approach. This qualitative study uses data about the problems faced by MSMEs collected through an interview process. The subjects of this assistance are 15 MSMEs in Parung Serab, Ciledug. The result of this assistance is that with simple bookkeeping using Microsoft Excel format, MSMEs in Parung Serab have succeeded in maintaining consistency in financial management and reporting. This assistance means that by maintaining consistency in financial management, the quality of financial management and reporting and the productivity of MSMEs will increase.
The role of leader's morality and organizational conduciveness in preventing fraud in the public sector Riyani, Etik Ipda; Daurrohmah, Eka Wirajuang; Suryani, Pesi
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2043

Abstract

Fraud is a significant issue in public administration, undermining trust, and efficiency in government operations. In Indonesia, particularly in the Bengkulu Provincial Government, instances of fraud have raised concerns about the effectiveness of existing prevention mechanisms. Understanding the factors that influence fraud prevention is crucial for improving governance and fostering accountability. This study aims to explore the role of leaders' morality and organizational conduciveness in preventing fraud within the Bengkulu Provincial Government. Using a qualitative approach with a descriptive phenomenology method, this research involved in-depth interviews with employees from various government institutions in Bengkulu Province. Data were collected through purposive sampling and analyzed using content analysis with Nvivo software. The research results show that high leader morality and a conducive organizational culture play a significant role in preventing fraud. Leaders with integrity create an ethical and transparent work environment, while an organizational culture that supports open communication, teamwork, and a strong internal control system helps reduce the risk of fraud. The organization's commitment to implementing strict rules and providing consultation spaces also contributes to strengthening fraud prevention mechanisms
Pelatihan Perhitungan Tarif Biaya Overhead Pada Produksi Craft Fashion Pada Komunitas Dekrasnada Tangerang Selatan Untuk Menghindari Overbudgeting di Produksi Bahan Dagangan Paramitha, Diky Paramitha; Novita Nugraheni; Etik Ipda Riyani; Dwirini; Eka Wirajuang Daurrohmah; Zulkifli Sultan
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1593

Abstract

Indonesia's economy is currently experiencing very good progress which is influenced by many factors, one of which is the contribution of the development of Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a considerable contribution, especially in creating jobs nationally. Although the number and contribution are quite large, there are still many MSMEs that have problems in terms of Human, Accounting, Managerial and Financial data sources. Currently, many are experiencing difficulties in terms of accounting, especially in terms of calculating overhead cost rates which will later affect the cost of production. The problem of calculating overhead costs which will later be related to the cost of production is one of the problems faced by the Regional National Handicraft Council Community (Dekrasnada) in Pamulang District, South Tangerang City, Banten Province. The importance of the overhead cost tariff calculation process encourages the implementation of community service activities in the form of Training on Overhead Cost Tariff Calculation in Craft Fashion Production in the South Tangerang Dekrasnada Community to Avoid Overbudgeting in the Production of Merchandise to provide insight and knowledge related to the calculation of overhead tariffs in production so that overbudgeting in production can be minimized.
Pengembangan Bisnis UMKM melalui Perolehan Nomor Induk Bisnis (NIB) dan Keikutsertaan dalam Pameran UMKM di Kecamatan Ciledug Etik Ipda Riyani; Sakina Nusarifa Tantri; Nadhira Hardiana
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 3 (2024): Agustus
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i3.2011

Abstract

Pentingnya peran Usaha Mikro, Kecil, Menengah (UMKM) sudah tidak dapat terelakkan, oleh karena itu, UMKM perlu mendapat perlindungan secara legal. Agar UMKM mendapat perlindungan tersebut, diperlukan adanya kepastian dan keamanan dari segi hukum dalam menjalankan usahanya. Untuk mendukung upaya ini, pemerintah Republik Indonesia memberikan fasilitas yaitu menerbitkan Nomor Induk Berusaha (NIB) yang dapat diajukan melalui suatu platform bernama Online Single Submission (OSS). Dalam proses pendaftaran NIB ini, banyak UMKM di Kecamatan Ciledug, Tangerang, Banten, mengalami kesulitan dalam penyiapan dan pengumpulan dokumen, serta proses pengunggahan dokumen melalui OSS tersebut. Oleh karena itu, tim pengabdian kepada masyarakat yang bermitra dengan koordinator UMKM menyelenggarakan kegiatan pendampingan dalam pendaftaran NIB melalui OSS. Adapun aktivitas pengabdian ini bertujuan untuk melakukan pendampingan dalam proses perolehan NIB UMKM. Pendampingan ini dilakukan dengan metode welfare approach, yang terdiri dari sosialisasi NIB, pengumpulan dokumen pendaftaran, pendampingan OSS, dan evaluasi. Acara ini dihadiri oleh 33 peserta yang merupakan pelaku UMKM di Ciledug. Hasil dari acara ini adalah diperolehnya NIB UMKM yang diterbitkan sesuai kegiatan usaha/bidang usaha dan tertera pada sistem OSS. Setelah memperoleh OSS, pendampingan dilanjutkan untuk mempersiapkan UMKM ikut serta dalam Gerai UMKM Kecamatan Ciledug. Manfaat dari aktivitas pendampingan ini adalah peningkatan jejaring pemasaran dan peluang pengembangan bisnis UMKM melalui keikutsertaan dalam acara pameran atau gerai UMKM yang diadakan oleh Dinas Koperasi setempat. Rekomendasi yang muncul untuk kegiatan selanjutnya setelah diterbitkannya NIB adalah optimalisasi pemasaran melalui jejaring pemasaran yang lebih luas menggunakan akses yang didapatkan dari proses perolehan legalitas.
Effective Bookkeeping Using Online-Based Application to Leverage the Competitive Advantage of MSMEs in Ciledug District Riyani, Etik Ipda; Tantri, Sakina Nusarifa; Hardiana, Nadhira; Widiastuti, Yeni; Muktiyanto, Ali
Journal of The Community Development in Asia Vol 6, No 2 (2023): May 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v6i2.2243

Abstract

The purpose of this community service is to provide assistance in improving knowledge and skills for MSME actors in Ciledug in carrying out bookkeeping using online-based application. This assistance activity is carried out in four stages, the first stage is assistance in general bookkeeping for manufacture and production businesses. The second stage is assistance for manufacture businesses. The third stage is assistance for retail businesses, while the fourth stage is consultation session. The assistance program included monitoring and evaluation to see the effectiveness of this program in helping MSME productivity and improving competitive advantages. The results of this assistance program indicated that MSME actors are being capable to record the financial transaction using online-based bookkeeping and produce financial reports using online-based application. The monitoring and evaluation stage resulted that MSMEs can improve their efficiency, effectiveness, and productivity by using financial information produced by online-based application. Therefore, MSMEs can achieve their own competitive advantages.
SDGs in the Business World: Do They Contribute to Financial Performance? Paramitha, Diky; Etik Ipda Riyani; Raden Abdurrohman Thohir Wijaya
Terbuka Journal of Economics and Business Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v6i1.11991

Abstract

Globally, many problems occur that concern the pillars of the SDGs. Research was conducted to find out whether there is an influence of SDGs performance with Environment, Health and Safety (EHS) indicators on financial performance measured through Return on Asset (ROA). The study sampled PT Astra Internasional data because the company regularly publishes sustainability reports and publishes them. Data processing used descriptive statistical testing using E-Views 13 with normality test, heteroscedacity test, autocorrelation test, multiple linear regression analysis, R Square test, F test, and t test. The results of the data analysis showed that the disclosure of the Environment, Health and Safety (EHS) sustainability report had no effect on the ROA of PT Astra International. Although PT Astra has fully disclosed its sustainability report to affect ROA, there are still other factors that fundamentally affect the Company's ROA level. This study has limitations in terms of the sample of companies because there are still companies that have not fully disclosed their sustainability reports, so this study uses a sample of one large company
Co-Authors - Tamjuddin Agus Prasetyo Agustin, Fira Ali Muktiyanto Andy Mulyana Andy Mulyana Andy Mulyana Andy Mulyana, Andy Mulyana Daurrohmah, Eka Wirajuang Devi Ayuni Devi Ayuni Devi Ayuni Devi Ayuni, Devi Ayuni Diky Paramitha Dwirini Eka Wirajuang Daurrohmah Etty Puji Lestari Faizul Mubarok Gunoro Nupikso Hardiana, Nadhira Hendrian Muktiyanto, Ali Nadhira Hardiana Novita Nugraheni Novita Nugraheni Nupikso, Gunoro Olivia Idrus Paramitha, Diky Paramitha, Diky Paramitha Prasetiyo, Yudhi Puspitasari, Nindya Farah Dwi Raden Abdurrohman Thohir Wijaya Sakina Nusarifa Tantri Shufia Zuhroh Sila Ninin Wisnantiasri SULTAN, ZULKIFLI Suryani, Pesi Tamjuddin, - Yeni Widiastuti Yudhi Prasetiyo