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All Journal Jurnal Akuntansi dan Pajak JURNAL PENGABDIAN KEPADA MASYARAKAT Owner : Riset dan Jurnal Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Ilmu Sosial dan Ilmu Politik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa Healthy Journal In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Rosa Fitriana
Universitas Widyatama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM, DESA CANGKUANG, KECAMATAN LELES, KABUPATEN GARUT Andari, Diah; Fitriana , Rosa; Mulyati, Yati; Purnamasari , Dyah; Mariana, Citra
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1656

Abstract

Community Service (PkM) will focus on the theme "Enhancing the Management of Cost Calculation for Goods Production among MSMEs in Cangkuang Village, Leles District, Garut Regency." The participants will include members of the Kominda Micro, Small and Medium Enterprises (UMKM) cooperative in Cangkuang Village, Leles District, Garut Regency. The primary objective of this initiative is to enhance the accuracy of production cost calculations for MSMEs in the area. Additionally, a specific aim of this PkM is to ensure that MSME operators comprehend the significance of accounting in their business operations and are equipped to conduct Management Counseling for the Preparation of Cost of Goods Production. This knowledge will enable MSME operators to effectively manage their finances and generate straightforward financial reports utilizing information technology, ultimately contributing to the growth of their businesses in the future.
Peranan Audit Internal dalam Menunjang Efektivitas Pemberian Kredit Rini Susiani; Rosa Fitriana; Syafdinal
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1975

Abstract

This research aims to find out the role of Internal Audit (independence and objectivity, professional skill and accuracy, and integrity) in supporting the effectiveness of providing credit, case study at the Bank X Bandung branch offices. The population in this study was 30 people, with a sampling technique using non-probability sampling with a saturated sampling technique. The analytical method used in this research is multiple linear regression analysis at a significance level of 5%. The program for analyzing data uses the Statistical Package for Social Sciences (SPSS) Ver 25.0. The research results show that Independence and Objectivity, Professional Skills and Accuracy, and Integrity have a role in supporting the effectiveness of providing credit at the Bank X Bandung Branch Office.
INTEGRASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM PENGUKURAN KINERJA KEBERLANJUTAN PERUSAHAAN Rosa Fitriana; Nenden Hendayani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study examines the integration of Environmental, Social, and Governance (ESG) in measuring corporate sustainability performance through a systematic literature review approach with two main discussions, namely the theoretical concept of ESG integration and the challenges and benefits of its implementation in the context of Indonesian companies. The results of the study found that ESG revolutionises performance evaluation from purely financial metrics to a holistic approach that mitigates climate, social, and governance risks while creating long-term value through operational efficiency, green financing, and global competitiveness. Although challenges such as Scope 3 data limitations, high compliance costs, and greenwashing risk are dominant in SMEs and state-owned enterprises, the benefits of reduced cost of capital, ROI from carbon markets, and polycrisis resilience outweigh the obstacles, with recommendations for a national digital platform and human resource training to accelerate the transition towards the Indonesia Emas 2045 vision
OPEN BANKING API IMPLEMENTATION: IMPLICATIONS FOR FINANCIAL SERVICES COMPETITION AND INNOVATION Rosa Fitriana; Loso Judijanto
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 6 (2025): JUNE
Publisher : CV. Adiba Aisha Amira

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Abstract

The implementation of Open Banking API has become a major catalyst in the transformation of the financial industry, especially in Indonesia, by encouraging open and secure integration of financial data between banks, fintech, and other industry players. Through standardisation such as SNAP initiated by Bank Indonesia, Open Banking API strengthens collaboration and healthy competition, thus spurring the creation of various digital financial service innovations, ranging from financial management applications, account aggregators, to data-driven payment and loan services. However, behind these opportunities, there are significant challenges related to data security, consumer protection, as well as infrastructure readiness and adaptive regulations. This research uses a literature review method to analyse the implications of Open Banking API implementation on the dynamics of financial services competition and innovation, and highlights the importance of policy harmonisation, improved digital literacy and strengthened governance to ensure an inclusive, efficient and highly competitive digital financial ecosystem in Indonesia.
Co-Authors Aditya Aditya Achmad Adnan Barokah Andari, Diah Azwani Aulia Citra Mariana Diah Andari Djodi Setiawan Dyah Purnamasari Ferdi Agung Kusuma Husaeri Priatna Ima Ananda Choirunnisa Iman Rahayu Iseu Anggraeni Laelatul Zanah Loso Judijanto Mariana, Citra Muhammad Satar Nadia Nuraeni Nenden Hendayani Novitasai Octaviana Purnamasari , Dyah Rini Susiani Rini Susiani Susi Octaviyanti Syafdinal Syafdinal Syafdinal Titin Sulastri Yati Mulyati Yati Mulyati, Yati Yolanda Irdianti