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The Effect of Fraud Pentagon on Fraudulent Financial Reporting Hanna Nihayah Fahira; Margo Purnomo; Mas Rasmini
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive sampling technique. The sample for this study consisted of 31 Property and Real Estate Sub-Sector Service Companies that were listed on the IDX from 2017 to 2019. Regression analysis of panel data was employed as the statistical strategy in this investigation. The findings show that the pressure and opportunity variables have a positive and significant impact on fraudulent financial reporting. Meanwhile, rasionalization, competence, and arrogance all have a negative and minor impact on fraudulent financial reporting. This study, on the other hand, shows that pressure, opportunity, rationalization, competence, and arrogance all have an impact on dishonest financial reportingKeywords: Pressure,Opportunity,Rasionalization,Competence,Arrogance

Program Lingkungan Sehat Bebas Sampah Pada RW 10 Desa Sayang Kecamatan Jatinangor MAS RASMINI
Prosiding Penelitian dan Pengabdian kepada Masyarakat Vol 5, No 1 (2018): Prosiding Penelitian dan Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Program Lingkungan Sehat Bebas Sampah di RW 10 Desa Sayang merupakan program yang bertujuan untuk meningkatkan kepedulian, menambah pengetahuan, dan menambah pengalaman masyarakat mengenai sampah serta tata cara pengelolaannya. Mengingat penanganan sampah secara tidak tepat dapat memberikan dampak yang merugikan. Kerugian tersebut biasanya disebabkan oleh timbunan sampah maupun perilaku membuang sampah sembarangan yang dalam kasus ini disebabkan oleh tidak adanya tempat pembuangan akhir dan minimnya lahan pembakaran sampah. Untuk mewujudkan lingkungan yang sehat dan terbebas dari sampah tersebut, dilaksanakan program sosialisasi dan pendampingan mengenai tata cara pengolahan sampah yang dilakukan pada 25 sampel rumah tangga di RW 10. Kemudian diberikan 5 buah tempat pembakaran sampah yang dapat diletakan di setiap RT di RW 10 Desa Sayang Kecamatan Jatinangor.

Efektivitas Pengelolaan Dana Desa oleh Pemerintah Desa Mekargalih Tahun 2023 Rosiana Alia Ahsan; Mas Rasmini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4253

This study aims to describe the effectiveness of village fund management in 2023 in Mekargalih Village based on indicators of goal achievement, integration, and adaptation as stated by Duncan in Steers (2003). The method used in this research is a qualitative method with the research object “Village Fund Management”. This research collected primary and secondary data obtained through semi-structured interviews, non-participant observation, literature study, and documentation study. The results showed that the Village Government was able to achieve the goals and objectives of using village funds, implement the applicable legal basis, carry out socialization and consensus, manage village funds according to procedures, and optimize the use of facilities and infrastructure. However, the disbursement of village funds and village fund activities are generally implemented late. Furthermore, training activities are considered not to have a significant impact to the capacity building of village officials. In addition, village governments face challenges in managing village funds in the form of limited village apparatus capacity and low levels of village independence. Overall, the village government has fulfilled most of the effectiveness indicators. Thus, it can be concluded that village fund management has been carried out effectively by the Mekargalih Village Government, but there are aspects that need to be improved to increase the effectiveness of village fund management in the future.

Proses Perencanaan Anggaran Desa di Desa Sayang Kecamatan Jatinangor Kabupaten Sumedang Riri Fariroh Firdau; Mas Rasmini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4327

Village development plays an important role in improving the well-being of the people. According to the Law No. 6 of 2014 the village is the basis of development and is given the authority to regulate and manage its interests independently. It is important for the village to manage its finances effectively and optimally so that the village can plan and implement the village development programmes sustainably. However, the problem that has occurred in Sayang Village, Jatinangor District, Sumedang District is the late receipt of pagu and budget information from the district/city that can hinder the budget planning process. The study aims to analyze the budget planning process in Sayang Village, Jatinangor district, Sumedang district using qualitative methods. Data was obtained through observations, interviews, and supporting documents. The results of the research showed that despite the delay in receiving pagu and budget information, Sayang Village was able to perform budget planning according to the theory (Mahsun, 2019) well at every stage. This research provides academic and practical advice to improve the budget planning process at the village level.

Memanfaatkan Akuisisi Key Opinion Leader (KOL) untuk Meningkatkan Efektivitas Program Lazaffiliate di Lazada: Tinjauan dalam Konteks Pasar Online Indonesia Syah, Rossanhaz; Rasmini, Mas
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 21 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10086966

Pertumbuhan pasar online di Indonesia, mengalami perkembangan yang pesat. Untuk mempertahankan keunggulannya dalam pasar online, salah satu e-commerce, yaitu Lazada, menggunakan suatu strategi pemasaran affiliate marketing yang diberlakukan pada suatu program yang bernama LazAffiliate. Agar strategi ini tetap relevan dan dapat mencapai target perusahan e-commerce, perlu adanya keterlibatan dan kolaborasi bersama Key Opinion Leader (KOL) untuk mempromosikan produk beserta platformnya. Pentingnya pemanfaatan KOL dalam keberlangsungan program affiliate di e-commerce Lazada ini perlu diperhatikan dan digunakan dengan sebaik mungkin. Untuk itu perlu diteliti lebih jauh mengenai pemanfaatan KOL untuk meningkatkan efektivitas Program LazAffiliate. Metode yang digunakan pada penelitian ini adalah metode kualitatif dengan pendekatan penelitian studi kasus. Teknik pengumpulan data yang dilakukan pada penelitian ini diantaranya adalah wawancara, observasi, dan dokumentasi. Pemanfaatan KOL memberikan efektivitas pada program LazAffiliates, hal ini terbukti dari tahapan yang dilakukan oleh tim diantaranya adalah lead generation, acquisition, incubation, dan creative content template. Terdapat beberapa aspek yang perlu diterapkan dan menjadi karakteristik kol diantaranya adalah reach, relevance, resonance, familiarity, trustworthiness, serta expertiseness. Keenam aspek tersebut perlu dimiliki oleh KOL untuk mencapai keefektivitasan program LazAffiliates terhadap peningkatan kesadaran dan pembelian produk.

PROSES INOVASI SOSIAL DALAM MENCIPTAKAN INOVASI SOSIAL PADA BANK SAMPAH DI KABUPATEN BANDUNG BARAT PADA TAHUN 2021-2022 Rasmini, Mas; Sukoco, Iwan; Hermanto, Bambang; Sanusi, Nur Azura
Adbispreneur Vol 8, No 2 (2023): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v8i2.44495

This study aims to find out how the process of social innovation at Trash Banks in West Bandung Regency (KBB) creates social innovation as a business development solution. This research is a case study research. The locus of research is the Trash Banks in West Bandung Regency as many as 10 Trash Banks. The informants consisted of 30 people who were representatives of the Trash Bank, village government and the KBB Environmental Service, communities, businesses and academics. Data collection techniques through participant observation, interviews, questionnaires, and documentation studies. The data analysis technique uses the concept of social innovation process which is then carried out by SWOT analysis to formulate business development strategies. The results of the study show that the Trash Bank in West Bandung Regency implements the Social Innovation Process by going through 5 stages. The first stage is identifying social problems and internal problems of the Trash Bank and identifying stakeholders through interviews and FGD activities with the Chairpersons of the Trash Bank. The second stage is to equalize perceptions and formulate strategies/solutions with stakeholders on the problems faced by the Trash Bank through FGD activities. The third stage is carrying out mapping of the capacity of the Trash Bank and all stakeholders as well as a feasibility study. The fourth stage is designing cooperation/collaboration with stakeholders. In the fifth stage, 13 forms of social innovation were obtained which are expected to encourage the KBB Trash Bank to become a sustainable Trash Bank.Penelitian ini bertujuan untuk mengetahui bagaimana proses inovasi sosial pada Bank Sampah di Kabupaten Bandung Barat (KBB) dalam menciptakan inovasi sosial sebagai solusi pengembangan usaha. Penelitian ini merupakan penelitian studi kasus. Lokus penelitian yaitu Bank Sampah di Kabupaten Bandung Barat sebanyak 10 Bank Sampah. Informan terdiri dari 30 orang yang merupakan perwakilan dari Bank Sampah, pemrintah desa dan Dinas Lingkungan Hidup KBB, komunitas, bisnis, dan akademisi. Teknik pengumpulan data melalui observasi partisipan, wawancara, kuesioner, dan studi dokumentasi. Teknik analisis data dengan menggunakan konsep proses inovasi sosial yang selanjutnya dilakukan analisis SWOT untuk merumuskan strategi-strategi pengembangan usaha. Hasil penelitian menunjukkan bahwa Bank Sampah di Kabupaten Bandung Barat melaksanakan Proses Inovasi Sosial dengan melalui 5 tahapan. Tahap pertama mengidentifikasi permasalahan sosial dan masalah internal Bank Sampah serta mengidentifikasi stakeholders melalui kegiatan wawancara dan FGD dengan para Ketua Bank Sampah. Tahap kedua melakukan penyamaan persepsi dan perumusan strategi/solusi dengan para stakeholders terhadap permasalahan yang dihadapi Bank Sampah melalui kegiatan FGD. Tahap ketiga melaksanakan mapping terhadap kapasitas Bank Sampah dan semua stakeholders serta studi kelayakan. Tahap keempat merancang kerja sama/kolaborasi dengan para stakeholders. Tahap kelima diperoleh 13 bentuk inovasi sosial yang diharapkan dapat mendorong Bank Sampah KBB menjadi Bank Sampah yang berkelanjutan.

The Use of SWOT Matrix in MSME Marketing Strategies: A Case Study of Lojjjik Experience Bar Rahim, Muhammad; Mas Rasmini; Rani Sukmadewi
Jurnal Ecoment Global Vol. 9 No. 2 (2024): Edisi Agustus 2024
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v9i2.4323

The aim of this research is to develop an advertising approach that can be applied to the Lojjjik Experience Bar. Through the use of the SWOT matrix, opportunities are obtained to maintain the sorganization's image, company facilities, maintain the quality of products and courier services to attract consumers, improve management capabilities and cooperation for agency needs, provide order delivery services for consumers, utilize technological advances. for advertising and marketing, serving the lower middle market by presenting unique programs or portions, and maintaining good relationships with suppliers or regions throughout the restaurant. The recommended priority advertising approach is to maintain company photos. Keywords: SWOT, Lojjjik Experience Bar, Marketing Strategy

Efektivitas Pengelolaan Dana Desa oleh Pemerintah Desa Mekargalih Tahun 2023 Rosiana Alia Ahsan; Mas Rasmini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4253

This study aims to describe the effectiveness of village fund management in 2023 in Mekargalih Village based on indicators of goal achievement, integration, and adaptation as stated by Duncan in Steers (2003). The method used in this research is a qualitative method with the research object “Village Fund Management”. This research collected primary and secondary data obtained through semi-structured interviews, non-participant observation, literature study, and documentation study. The results showed that the Village Government was able to achieve the goals and objectives of using village funds, implement the applicable legal basis, carry out socialization and consensus, manage village funds according to procedures, and optimize the use of facilities and infrastructure. However, the disbursement of village funds and village fund activities are generally implemented late. Furthermore, training activities are considered not to have a significant impact to the capacity building of village officials. In addition, village governments face challenges in managing village funds in the form of limited village apparatus capacity and low levels of village independence. Overall, the village government has fulfilled most of the effectiveness indicators. Thus, it can be concluded that village fund management has been carried out effectively by the Mekargalih Village Government, but there are aspects that need to be improved to increase the effectiveness of village fund management in the future.

Proses Perencanaan Anggaran Desa di Desa Sayang Kecamatan Jatinangor Kabupaten Sumedang Riri Fariroh Firdau; Mas Rasmini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4327

Village development plays an important role in improving the well-being of the people. According to the Law No. 6 of 2014 the village is the basis of development and is given the authority to regulate and manage its interests independently. It is important for the village to manage its finances effectively and optimally so that the village can plan and implement the village development programmes sustainably. However, the problem that has occurred in Sayang Village, Jatinangor District, Sumedang District is the late receipt of pagu and budget information from the district/city that can hinder the budget planning process. The study aims to analyze the budget planning process in Sayang Village, Jatinangor district, Sumedang district using qualitative methods. Data was obtained through observations, interviews, and supporting documents. The results of the research showed that despite the delay in receiving pagu and budget information, Sayang Village was able to perform budget planning according to the theory (Mahsun, 2019) well at every stage. This research provides academic and practical advice to improve the budget planning process at the village level.

Desain Proses Untuk Pengiriman Barang Menggunakan Bagan Proses Aliran Pada Departemen Supply Chain Management PT Abhimata Citra Abadi Dinda Tiara Sani; Ria Arifianti; Mas Rasmini
JURNAL ADMINISTRASI BISNIS (JAB) Vol. 14 No. 2 (2024)
Publisher : Universitas Sam Ratulangi

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

Departemen supply chain management pada PT Abhimata Citra Abadi berperan dalam proses pengiriman dalam memenuhi pesanan kepada pelanggan. Namun, ketepatan waktu pengiriman barang tidak selalu dapat tercapai karena masih terjadi keterlambatan pengiriman. Selain itu, desain proses pada pengiriman berbentuk gambar diagram alir tanpa deskripsi setiap aktivitas pada proses pengiriman. Oleh karena itu, diperlukan adanya aliran proses yang dapat meminimalisir keterlambatan pengiriman barang. Penelitian ini bertujuan untuk menganalisis bagan proses aliran pada pengiriman barang dengan cara menghilangkan pemborosan, menggabungkan, menyederhanakan guna pengiriman dapat tepat waktu sesuai dengan target perusahaan pada proses pengiriman barang. Metode yang digunakan adalah metode kualitatif pendekatan deskriptif serta bagan proses aliran. Hasil penelitian ini menemukan penyederhanaan waktu proses pada aktivitas menunggu persetujuan tanda tangan dokumen purchase order PO delivery dan menghilangkan proses pembuatan dokumen delivery order yang dibuat oleh bagian finance menjadi bagian supply chain management dapat menghemat waktu pengiriman barang. Rekomendasi desain proses pengiriman barang menggunakan bagan proses aliran diharapkan dapat mengurangi waktu perpindahan barang yang berhubungan dengan frekuensi perpindahan material dan waktu proses untuk alur pengiriman barang.

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