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All Journal Kertha Patrika Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak Jurnal EMT KITA Jurnal RAK (Riset Akuntansi Keuangan) IJBE (Integrated Journal of Business and Economics) AFEBI Management and Business Review PROGRESIF: Jurnal Hukum ACCOUNTHIK : Journal of Accounting and Finance Journal of Political Issues Jurnal Akuntansi Jurnal Abdi Insani Jurnal Bina Akuntansi Equity: Jurnal Ekonomi Jurnal Ekuilnomi Jurnal Abdimas Ilmiah Citra Bakti (JAICB) JURNAL ILMIAH GLOBAL EDUCATION JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Indonesian Journal of Accounting and Business Indonesian Journal of Dedication and Educations Tematik Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Studi Akuntansi dan Bisnis Indonesia Riset Akuntansi dan Bisnis Indonesia
Wenni Anggita, Wenni
Department Of Accounting, Faculty Of Economic, Universitas Bangka Belitung
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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ANALISIS KESUKSESAN IMPLEMENTASI “SAKTI” DI LINGKUNGAN KORWIL PENGADILAN TINGGI BANGKA BELTUNG MENGGUNAKAN DELONE AND MCLEAN MODEL Septiani, Dina; Anggita, Wenni; Ridwan, Muhammad Qomaruddin
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

This research aims to measure the success of SAKTI implementation in twelve work units within the Regional Coordination Committee of the Bangka Belitung High Court using the DeLone and McLean information system success model. By using a saturated sampling technique, this research used the population, namely all SAKTI users in the Regional Coordination Committee of the Bangka Belitung High Court, as the sample. The method used is quantitative through a survey approach. The research results show that system quality and service quality have a positive effect on user satisfaction. Likewise, user satisfaction has a positive effect on net benefits. Meanwhile, information quality does not have a significant effect on user satisfaction
SAFEGUARD : SOSIALISASI KEAMANAN TRANSAKSI ONLINE UNTUK MENANGGULANGI KEJAHATAN KEUANGAN PADA PELAKU UMKM KOTA PANGKALPINANG Zukhri, Nizwan; Anggita, Wenni; Manik, Jeanne Darc Noviayanti; Wahyudin, Nanang
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.2947

Abstract

The advancement of digital technology has brought significant transformation to the business world, including for Micro, Small, and Medium Enterprises (MSMEs). In Pangkalpinang City, MSMEs have begun utilizing digital platforms to expand their market reach and increase sales volume. However, on the other hand, the high activity of online transactions also opens opportunities for the emergence of digital financial crimes such as phishing, scams, and social engineering. According to data from the Pangkalpinang Resort Police, there has been a 25% increase in reported cases of digital fraud targeting MSME actors over the past year. The lack of understanding about digital security is a major factor making MSMEs vulnerable to becoming victims. Therefore, this community service activity is present as an effort to enhance the digital security literacy of MSME actors in Pangkalpinang City in facing the threats of online transaction crimes. This activity was designed with a participatory and collaborative approach, involving various stakeholders such as academics, local government, and digital security practitioners. The methods used include interactive outreach, simulation of digital fraud cases, technical training on platform security, and group-based mentoring. The participants consisted of 40 MSME actors from various sectors, including culinary, handicrafts, and services. Evaluation results showed a 78% improvement in participants' understanding based on pre-test and post-test assessments, with participants able to identify fraud modes such as phishing, scams, and social engineering. Furthermore, the formation of a WhatsApp group, the "Digital Safeguard MSME" application, and the Pangkalpinang MSME Digital Security Task Force serve as vehicles for program sustainability. This activity concludes that participatory and collaborative educational approaches with stakeholders are effective in enhancing the digital resilience of MSMEs. It is recommended to periodically expand training programs and integrate digital security policies into regional MSME development strategies.
PERAN AKUNTANSI PADA PENENTUAN GANTI RUGI PERDATA DALAM SENGKETA BISNIS Anggita, Wenni; Ulfa; Jeanne Darc Noviayanti Manik; Deswita, Nelsi
Indonesian Journal of Accounting and Business Vol 7 No 1 (2026): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/gpvdnh90

Abstract

Sengketa bisnis yang berujung pada tuntutan ganti rugi perdata sering kali memerlukan dasar perhitungan yang kuat dan objektif. Dalam hal ini, akuntansi berperan penting dalam menyajikan data keuangan yang dapat dijadikan bukti untuk menentukan jumlah kerugian secara akurat. Penelitian ini bertujuan untuk menganalisis bagaimana akuntansi, terutama dalam aspek pelaporan dan audit keuangan, menjadi instrumen utama dalam pembuktian kerugian dalam kasus perdata. Metode penelitian menggunakan pendekatan yuridis normatif dan studi kasus. Melalui studi kasus PT Mandiri Tunas Finance vs. CV Bumi Tunas Mineral dan PT Indofarma Tbk vs. PT Kimia Farma Tbk, ditemukan bahwa dokumen akuntansi seperti laporan laba rugi, neraca, catatan piutang, dan biaya operasional memainkan peran penting dalam membuktikan hubungan sebab-akibat antara wanprestasi dan kerugian yang ditimbulkan. Akuntansi forensik berfungsi sebagai alat validasi yang membantu menyusun bukti kuantitatif yang objektif dan dapat dipertanggungjawabkan secara hukum. Namun, tantangan seperti keterbatasan akses data, perbedaan interpretasi kerugian, dan kurangnya pemahaman hakim terhadap bukti keuangan menghambat efektivitasnya. Oleh karena itu, diperlukan sinergi antara akuntan, praktisi hukum, dan sistem peradilan, serta edukasi kepada pelaku usaha untuk memperkuat dokumentasi keuangan. Penguatan regulasi teknis dan kapasitas profesional menjadi kunci dalam meningkatkan kualitas pembuktian hukum berbasis akuntansi di ranah litigasi bisnis perdata.Hasil penelitian menunjukkan bahwa laporan keuangan, estimasi nilai wajar, dan teknik akuntansi forensik merupakan komponen kunci dalam penetapan nominal ganti rugi yang adil dan rasional oleh pengadilan
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Intellectual Capital Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Periode 2019 - 2023 Apriyani, Mishael; Huda, Syamsul; Anggita, Wenni
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/y4a4hy25

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh good corporate governance, yang diproyeksikan melalui variabel dewan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional, terhadap nilai perusahaan, serta menguji peran modal intelektual sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Sampel penelitian terdiri dari 25 perusahaan yang dipilih menggunakan teknik purposive sampling, dan pengujian hipotesis dilakukan dengan regresi linear berganda serta Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa dewan komisaris independen berpengaruh terhadap nilai perusahaan, komite audit tidak berpengaruh terhadap nilai perusahaan, kepemilikan manajerial berpengaruh terhadap nilai perusahaan, kepemilikan institusional berpengaruh terhadap nilai perusahaan, modal intelektual tidak dapat memoderasi hubungan antara dewan komisaris independen dan nilai perusahaan, modal intelektual tidak dapat memoderasi hubungan antara komite audit dan nilai perusahaan, modal intelektual dapat memoderasi hubungan antara kepemilikan manajerial dan nilai perusahaan, serta modal intelektual tidak dapat memoderasi hubungan antara kepemilikan institusional dan nilai perusahaan
Development of E-Tourism System for the Bangka Islands Using the Extreme Programming Method Towards Digital Tourism Zaliman, Iski; Arkan, Fardhan; Anggita, Wenni; Tou, Nurhaeka; Ilmatus Sakdiyah, Nanda Aulia; Wafiqoh, Risnina; Endraswari, Putri Mentari
Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Vol 13 No 1 (2026): Jurnal Ecotipe, April 2026
Publisher : Jurusan Teknik Elektro, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jurnalecotipe.v13i1.4590

Abstract

Regional tourism often faces obstacles in providing fast, accurate, and easily accessible destination information to tourists. Many regions lack a digital platform capable of presenting information in an integrated manner, making it difficult for tourists to obtain an overview of tourist attractions, supporting facilities, and travel routes. This information accessibility problem affects the efficiency of tourism promotion and results in suboptimal implementation of digital transformation concepts. This study aims to develop and evaluate a E- Tourism application to improve the accessibility of tourism destination information and support digital transformation in the regional tourism sector. The system development was carried out using the Extreme Programming (XP) approach to ensure a fast iterative process, flexibility to respond to changing user needs, and software quality improvement in each testing cycle. Usability evaluation was conducted using the System Usability Scale (SUS) method involving 70 general user respondents. The test results show that the application obtained a SUS score of 75.74 in the acceptable category, indicating that the application is easy to use, clear, and aligned with tourism information needs.
Post Trade War Era: Investor Strategies For Dealing With Falling Gold Prices Selviani; Sintya Gracella; Siti Aisya; Wenni Anggita
Equity: Jurnal Ekonomi Vol 14 No 1 (2026): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v14i1.590

Abstract

This study analyzes the impact of the U.S.–China trade war de-escalation on global gold prices and investor strategies. During 2020–2025, trade tensions drove gold prices upward as a safe-haven asset, yet after the trade agreement in April–May 2025, gold prices declined as market confidence improved and investors shifted to riskier instruments such as stocks and bonds. The research employed a quantitative-descriptive approach using linear regression, event study, and portfolio strategy evaluation based on modern portfolio theory. Data were collected from global gold prices (XAU/USD), volatility indices, the U.S. dollar index, and questionnaires completed by 43 retail investors in Indonesia. The findings show that trade war de-escalation significantly affects gold prices (34.3%) and investor strategies (27.2%). These results highlight the crucial role of geopolitical stability, while other factors such as inflation, monetary policy, and exchange rates also play significant roles. The study recommends portfolio diversification, the application of Dollar-Cost Averaging (DCA), and improved financial literacy to help retail investors adapt to post-trade war market fluctuations.
The Effects of Financial Inclusion and Financial Literacy on MSMEs' Financial Performance in Belitung Amalia, Syafrina Nafla; Rosalina, Erita; Anggita, Wenni
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.455

Abstract

ABSTRACT Purpose: The purpose of this study is to examine how financial inclusion and financial literacy affect MSMEs' financial performance in Belitung. Additionally, it aims to determine how each variable contributes to long-term gains in corporate performance. Methodology/approach: This study uses a survey method as part of a quantitative approach. A selective sample of 100 MSME operators in Belitung provided the data. A questionnaire based on measures of financial performance, financial inclusion, and financial literacy served as the research tool. Multiple linear regression analysis was then performed on the collected data using SPSS software. Results/findings: The study's findings show that financial literacy significantly and favourably affects MSMEs' financial performance in Belitung. In the meantime, it doesn't seem like financial inclusion significantly affects MSMEs' financial performance. Conclusions: These results suggest that enhancing MSME owners' financial success is mostly dependent on their capacity to comprehend and manage their finances. However, the ability to use formal financial services efficiently is a prerequisite for their direct influence. Limitations: The results of this study cannot yet be widely applied because it is restricted to a sample of 100 MSME operators in Belitung and only employs two independent variables. Contribution: This study offers empirical proof of the significance of financial inclusion and financial literacy in enhancing MSMEs' financial performance at the regional level. Keywords: financial literacy; financial inclusion; financial performance; MSMEs
Internal Control, HR Competence, and PNBP Financial Reporting Reliability in South Bangka Agencies Lusi Anggraini; Erita Rosalina; Wenni Anggita
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i2.492

Abstract

Purpose: The purpose of this study is to examine how internal control and Human Resource (HR) competency affect the accuracy of Non-Tax State Revenue (PNBP) financial reporting at the Ministry of Religious Affairs Office of South Bangka Regency and the Land Office (ATR/BPN). Methodology: This quantitative survey involved 56 participants. Data were analyzed using validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination, based on stewardship theory. Results: Internal control positively and significantly affects PNBP financial reporting reliability, whereas HR competence has no significant partial effect. Simultaneously, both variables significantly influenced reporting reliability, with an Adjusted R² of 0.780. Conclusions: Internal control is the dominant factor in improving PNBP financial reporting reliability, while both variables jointly explain 78% of the variation in central government vertical agencies in South Bangka Regency. Limitations: Only two central government vertical agencies in South Bangka Regency participated in this survey, which had a small sample size (56 respondents). Contribution: This study contributes to the development of public sector accounting research in the context of PNBP management, while also providing practical input for government agencies and policymakers to strengthen internal control and HR competence to produce reliable and accountable PNBP financial reporting.
Co-Authors Abu Nizarudin Agli, Jestin Prima Alvin Tandika Amalia, Syafrina Nafla Andreadi Andreadi Anggraeni Yunita Anggraeni Yunita Annisa Zhafira Yamsyah Apriyani, Mishael Ari Agung Nugroho Ari Agung Nugroho Ari Agung Nugroho, Ari Agung Ayu Lestari Buana, David Imam Catherine Meidina Chandra Prasadhita Darwance Darwance Darwance, Darwance Darwance, Darwance Delia, Amara Deswita, Nelsi Dian Prihardini Wibawa Dina Septiani Duwi Agustina Dwi Andini Endraswari, Putri Mentari Erita Rosalina Erita Rosalina Erita Rosalina, Erita Fachry Abda El Rahman Fadhilah, Fitriatul Fardhan Arkan Hakim Prasasti Lubis Hilda Agustin Hilda Agustin Ilmatus Sakdiyah, Nanda Aulia Imainul Aprilian, Rahil Ineu Sulistiana, Ineu Iski Zaliman Ivan Chandra Izma Fahria Jeanne Darc Noviayanti Manik Julia Julia JULIANSYAH, RYAN Karmawan karmawan karmawan Kisma, Lara Lara Kisma Lusi Anggraini MANIK, JEANNE DARC NOVIAYANTI Maya Yusnita Meickel Meidina, Catherine Muhammad Qomaruddin Ridwan Nanang Wahyudin Nanang Wahyudin Ningsih, Sherly Rahma Nizwan Zukhri Nur Ahmad Ricky Rudianto Oyifia Arisca Puspita Sari, Dea Risnina Wafiqoh Rulyanti Susi Wardhani S, M Afdal Saiwa Azmy, Muhammad Adji Sania, Siti Azizah Sari, Tara Purnama Selviani Septiani, Dina Sherly Rahma Ningsih Sigit Nugroho Sigit Nugroho Sintya Gracella Siti Aisya Suhaidar Suhaidar Suhaidar Suhaidar Suhaidar Syadzwah, Dzarra Syamsul Huda Tou, Nurhaeka Ulfa Vebtasvili Yamsyah, Annisa Zhafira YANTO YANTO Yanuar, Dony Yokotani Yokotani