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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 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 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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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 : 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.
Integration of Artificial Intelligence and Data Mining in Accounting Information Systems for Analysis of New Student Uptake Patterns: An Open University Case Study Paramitha, Diky; Riyani, Etik Ipda; Huey, Kan Wen
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2992

Abstract

Increased enrollment of new students is an important measure of the university's ability to meet the needs of Education. To remain relevant and competitive, institutions are increasingly expected to incorporate artificial intelligence (AI) technologies that improve data-driven decision-making. The combination of data mining methods and Accounting Information Systems, which utilize computational techniques to analyze vast data sets can reveal hidden patterns. This study investigates the application of artificial intelligence in creating a direct data mining tool that aims to identify trends in new student enrollment at the Open University. Using a research and development approach, the study examined admissions data from 2022 to 2024 to uncover underlying patterns and significant factors influencing enrollment dynamics. The results show that AI-integrated applications significantly improve the efficiency of data analysis while improving the reliability and usability of institutional data for strategic purposes. The study contributes to a larger conversation about how aligning AI implementation with institutional goals can drive innovation, accountability, and responsiveness in the context of open and distance learning. In summary, the findings imply that incorporating AI into data management and development processes provides greater clarity regarding future trends, making AI a powerful forecasting and decision-making resource for higher education institutions.
Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms Riyani, Etik Ipda; Prasetiyo, Yudhi; Pradana, Novta Winkey
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10578

Abstract

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.
Effective Bookkeeping Using Online-Based Application to Leverage the Competitive Advantage of MSMEs in Ciledug District Etik Ipda Riyani; Sakina Nusarifa Tantri; Nadhira Hardiana; Yeni Widiastuti; Ali Muktiyanto
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.
Co-Authors - Tamjuddin Agus Prasetyo Agustin, Fira Ali Muktiyanto 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 Huey, Kan Wen Kan Wen Huey Muktiyanto, Ali Nadhira Hardiana Novita Nugraheni Novita Nugraheni Nupikso, Gunoro Olivia Idrus Paramitha, Diky Paramitha, Diky Paramitha Pradana, Novta Winkey 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