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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 Efektor 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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DIGITALISASI PEMASARAN: PENDAMPINGAN STRATEGIS UNTUK MENDORONG KETAHANAN UMKM DI ERA DIGITAL DI LENGKONG KARYA, SERPONG UTARA Tantri, Sakina Nusarifa; Riyani, Etik Ipda; Hardiana, Nadhira
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v2i1.11717

Abstract

With the increasing number of MSMEs, strong business resilience is needed to face increasingly tight business competition. The large potential of MSMEs in Lengkong Karya Village, North Serpong District, South Tangerang City, Banten Province, can increase opportunities for expanding marketing reach. However, this is not balanced with the ability of MSME actors to strive for marketing following market developments and tastes. This results in MSMEs not developing optimally. Therefore, the PkM team conducted training and mentoring in digital marketing for MSMEs in Lengkong Karya. This mentoring aims to help MSMEs to accelerate growth and increase the resilience of MSME businesses. A total of 25 MSME actors attended this training and mentoring. This series of training and mentoring activities is carried out in 3 (three) stages, namely the need assessment stage, training and mentoring (provision of digital marketing materials and mentoring synchronously and asynchronously), and monitoring and evaluation (to measure the effectiveness of training and mentoring. These three stages are carried out to ensure that the implementation of the PkM program can provide measurable results and real impacts. The results of this mentoring are that MSME actors experience increased knowledge, skills, experience, and attitudes in marketing their products digitally. Thus, this PkM program can increase the resilience of MSME businesses in Lengkong Karya, North Serpong, South Tangerang. Keywords: digital marketing, training, assistance, MSMEs, business resilience
MSMEs Business Empowerment Through Assistance in Analysing Cost of Goods Sold in Lengkong Karya, North Serpong District, South Tangerang Riyani, Etik Ipda; Tantri, Sakina Nusarifa; Hardiana, Nadhira
International Journal of Community Service (IJCS) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i1.1326

Abstract

The COVID-19 pandemic in 2020 significantly impacted the performance of Micro, Small, and Medium Enterprises (MSMEs) in South Tangerang City, Banten, Indonesia. Despite a growing human population that suggests a potential boost to the local economy, MSMEs in Lengkong Karya Village, North Serpong District, are not fully capitalizing on these opportunities. According to the coordinator of economic development in Lengkong Karya Village, MSMEs in the area are grappling with capital issues, primarily due to their inability to accurately identify costs, particularly the Cost of Goods Sold (COGS). This challenge hinders their financial management, making it difficult to evaluate their performance. In response, the Community Service team aims to implement an assistance program focused on analyzing COGS for local MSMEs, with the purpose of enhancing their economic income and overall business performance. Utilizing a training and assistance method, the program will provide MSME owners with essential knowledge, skills, and practical guidance in financial management and cost analysis. This program results in an increase in understanding, skills, and experience in analyzing the Cost of Goods Sold among the MSMEs being operated. Ultimately, this initiative seeks to contribute to an increase in family economic income and foster sustainable growth within the local economy, allowing MSMEs to better leverage the opportunities available to them.
PERFORMANCE SDGs : APAKAH MEMPUNYAI PENGARUH TERHADAP KINERJA KEUANGAN Paramitha, Diky; Riyani, Etik Ipda
Journal of Economic, Business and Engineering (JEBE) Vol 7 No 1 (2025): Oktober
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v7i1.6836

Abstract

Secara global banyak permasalahan terjadi yang menyangkut pilar-pilar dalam SDGs. Penelitian dilakukan untuk mengetahui apakah terdapat pengaruh performance SDGs dengan indikator Environment, Health and Safety (EHS) terhadap kinerja keuangan yang diukur melalui Return on Asset (ROA). Penelitian mengambil sampel data PT Astra Internasional karena perusahaan secara rutin menerbitkan laporan keberlanjutan dan dipublikasikan. Pengolahan data menggunakan pengujian statistik deskriptif menggunakan E-Views 13 dengan uji normalitas, uji heteroskedasitas, uji auto korelasi, analisis regresi linier berganda, uji R Square, uji F, dan uji t. variabel yang digunakan dalam penelitian ini yaitu data Environment, Health and Safety (EHS) sebagai varibel independent dan ROA sebagai variabel dependen. Hasil analisis data menunjukan bahwa pengungkapan laporan keberlanjutan Environment, Health and Safety (EHS) tidak memiliki pengaruh terhadap ROA pada PT Astra Internasional. Walaupun PT Astra sudah mengungkapkan secara lengkap laporan keberlanjutannya untuk mempengaruhi ROA masih ada faktor lain secara fundamental dalam mempengaruhi tingkat ROA Perusahaan. Penelitian ini memiliki keterbatasan dalam hal sampel Perusahaan karena masih adanya Perusahaan-perusahaan yang belum secara lengkap mengungkapkan laporan keberlajutannya, sehingga penelitian ini menggunakan sampel satu Perusahaan besar.
IMPLICATIONS OF COMPANY FINANCIAL PERFORMANCE AND INDEPENDENT AUDITOR REPUTATION ON AUDIT DELAY Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Riyani, Etik Ipda
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9594

Abstract

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.
Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8849

Abstract

This research was conducted with the aim of finding out and analyzing the role and influence of the independence of internal auditors and whistleblowing data systems in detecting accounting fraud in private, public sector organizations or non-governmental organizations. This research is qualitative research with descriptive analysis methods based on literature studies with secondary data through scientific articles, news, books, previous research and the internet over the last five years, namely 2019-2023. The results of this research are that the independent attitude of internal auditors and the whistleblowing data system is very good and has a significant effect on detecting accounting fraud. Although there are several factors that influence the effectiveness of implementing an independence attitude and whistleblowing system, such as the control environment, relationships with clients, incentives for whistleblowers, and binding regulations and other related factors.
Tax Evasion and Violations Perspektive Blibiometrics Analysis Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The research is a form of descriptive qualitative research with the aim of examining a comprehensive, exploratory study regarding tax evasion as a frequently occurring phenomenon carried out by taxpayers in implementing tax provisions. The sample consists of 1000 documents contained in the crossref database in the period 2014-2024 with the keyword tax evasion. This research uses the bliobiometric analysis method with the help of VosViewer to analyze the research results based on visualization mapping. Based on the results computed by clustering via VosViewer, there are seven clusters in this research which are distributed in several colors, namely cluster 1 is marked in red, cluster 2 is green, cluster 3 is blue, cluster 4 is yellow, cluster 5 is purple, cluster 6 is blue. young and cluster 7 are colored orange, where the distribution of data can be seen in network visualization.
Mengungkap Hubungan Tersembunyi Antara Harga Kripto dan Saham Pertambangan: Bukti dari ANTM dan TINS Diky Paramitha; Etik Ipda Riyani; Kan Wen Huey
Efektor Vol 12 No 2 (2025): Efektor Vol.12 No.2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v12i2.27205

Abstract

The high volatility of the crypto market has raised questions about its potential impact on other financial instruments, including shares of mining sector issuers. This study aims to reveal the relationship between the price of crypto assets, especially Bitcoin, and the stock price movements of two major mining issuers in Indonesia, namely Antam (ANTM) and Tin (TINS). The analysis was carried out with a quantitative approach with a simple linear regression analysis method, to test the influence of the price of bitcoin on each stock. The results of the analysis show the direction of a positive and significant relationship between the price of Bitcoin and ANTM shares with a regression coefficient of 0.008776. This value indicates that any increase in the price of Bitcoin is potentially followed by an increase in the price of ANTM's shares, with a contribution of variation of 45% (R² = 0.45). Meanwhile, the influence on TINS shares was also positive but weaker, with a regression coefficient of 0.004999 and a contribution of variation of 28% (R² = 0.28). These findings indicate that the crypto market could be one of the external factors influencing the dynamics of real sector stocks, especially those related to metal commodities. The conclusion of this study confirms the importance of including crypto variables in the risk analysis and investment strategies of mining sector stocks due to the adoption of blockchain technology that requires such commodities.
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 Diky Paramitha Dwirini Eka Wirajuang Daurrohmah Etty Puji Lestari Faizul Mubarok Gunoro Nupikso Hardiana, Nadhira Hendrian Kan Wen Huey 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