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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ekonomi & Studi Pembangunan MODUS-Jurnal Ekonomi dan Bisnis INVENTORY: JURNAL AKUNTANSI Jurnal Analisa Akuntansi dan Perpajakan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business Accounting Profession Journal (APAJI) Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal ABM Mengabdi Jurnal Abdimas Kartika Wijayakusuma Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Analisa: Jurnal Manajemen dan Akuntansi Proceeding of The International Conference on Management, Entrepreneurship, and Business
Sharon, St Salmah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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FRAUD: KAJIAN TERHADAP LIRIK LAGU “TIKUS-TIKUS KANTOR” - KARYA IWAN FALS Sharon, Sitti Salmah; Sharon, Sitti Salmah
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.999 KB) | DOI: 10.25139/jaap.v1i2.340

Abstract

Abstrak Penelitian ini dilakukan dengan maksud untuk mengetahui pesan dari Fraud  dalam lirik lagu Tikus-Tikus Kantor. Teknik pengumpulan data yang digunakan adalah studi perpustakaan dan penelurusan literature dengan internet. Penelitian  ini  dilakukan  menggunakan  paradigma  kritis  dengan  pendekatan teori  tindakan  komunikatif  Habermas.  Menurut Habermas  transformasi sosial perlu diperjuangkan melalui ‘dialog-dialog emansipatoris’. Era masyarakat modern, diperlukan suatu komunikasi yang bebas dari penguasaan untuk mewujudkan masyarakat yang demokratis.  Hanya melalui ‘jalan komunikasi’ dan bukan melalui ‘jalan dominasi’ inilah diutopikan terwujudnya suatu masyarakat demokratis radikal, yaitu masyarakat yang berinteraksi dalam susasana ‘komunikasi bebas dari penguasaan’. Seperti kritik yang dilakukan oleh Iwan Fals dalam melakukan jalan komunikasi dalam rangka melihat realitas yang terjadi di masyarakat. Kata Kunci : Fraud,  Kebutuhan, Kesempatan, Rasionalisasi
FRAUD: KAJIAN TERHADAP LIRIK LAGU “TIKUS-TIKUS KANTOR” - KARYA IWAN FALS Sharon, Sitti Salmah; Sharon, Sitti Salmah
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.999 KB) | DOI: 10.25139/jaap.v1i2.340

Abstract

Abstrak Penelitian ini dilakukan dengan maksud untuk mengetahui pesan dari Fraud  dalam lirik lagu Tikus-Tikus Kantor. Teknik pengumpulan data yang digunakan adalah studi perpustakaan dan penelurusan literature dengan internet. Penelitian  ini  dilakukan  menggunakan  paradigma  kritis  dengan  pendekatan teori  tindakan  komunikatif  Habermas.  Menurut Habermas  transformasi sosial perlu diperjuangkan melalui ‘dialog-dialog emansipatoris’. Era masyarakat modern, diperlukan suatu komunikasi yang bebas dari penguasaan untuk mewujudkan masyarakat yang demokratis.  Hanya melalui ‘jalan komunikasi’ dan bukan melalui ‘jalan dominasi’ inilah diutopikan terwujudnya suatu masyarakat demokratis radikal, yaitu masyarakat yang berinteraksi dalam susasana ‘komunikasi bebas dari penguasaan’. Seperti kritik yang dilakukan oleh Iwan Fals dalam melakukan jalan komunikasi dalam rangka melihat realitas yang terjadi di masyarakat. Kata Kunci : Fraud,  Kebutuhan, Kesempatan, Rasionalisasi
Pelatihan Menulis Karya Ilmiah Menggunakan Referensi Mendeley Sharon, St Salmah; Jafar, Adindah Novihartina
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.28048

Abstract

Purpose – The purpose of this activity is to provide knowledge and skills to lecturers and students in using the Mendeley application to manage citations and references. Design/methodology/approach – This community service activity was carried out based on observations of lecturers and students at STIE Wirabakti who still use the manual method in writing citations and references. Therefore, training is carried out on using the Mendeley application as a reference management tool, which helps lecturers and students work more effectively and efficiently in writing scientific papers. Activities are carried out in three structured stages, including lectures on training materials, practice using applications, and evaluations Findings – The survey results showed a significant increase in the participants' understanding of the use of the Mendeley application in managing citations and scientific work references. This shows the positive benefits and impacts provided by this activity to the participants. Originality/value – Several lecturers and students were involved in this community service activity. The same vision exists between the agency where the activity is carried out and the activity implementing team. This service involves presenters who are Mendeley advisors so that participants can be guided directly in practicing using Mendeley
NAVIGATING THE SUCCESSION PROCESS IN FAMILY BUSINESSES: A CASE STUDY OF THE ICON Sinar Dharmayana Putra; Erwin; Maichal; St Salmah Sharon
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.237

Abstract

This research explores the dynamics of trust in the succession process of a family business at The Icon. Employing descriptive qualitative methodology, the study delves into how trust is built and maintained through various stages of the succession process. The successor did not receive theoretical training but learned directly by observing their parents and the employees at The Icon. The mother of the successor played a crucial role in providing hands-on training, particularly in social media marketing. Every piece of content must be approved by her to maintain high standards and avoid misunderstandings that could damage the business's reputation. Additionally, she supervises the food photoshoots to ensure the menu presentations are aesthetically pleasing. The successor is also trained in food art classes to enhance their skills. The responsibility of ensuring smooth operations and resolving issues at The Icon is a significant part of the successor’s role. For instance, when a customer complained about cold food, the successor handled the situation professionally by offering a replacement and complimentary food. The findings suggest that the successor exhibits a high level of responsibility, working diligently to address and resolve challenges, thereby ensuring the continued success and reputation of The Icon.
UNDERSTAND THE CONCEPT OF BUSINESS COMMUNICATION THROUGH AI-BASED ELECTRONIC MEDIA FOR BUSINESS SUSTAINABILITY Novika Ayu Triany; St Salmah Sharon; Monalisa
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.238

Abstract

This research aims to explore the application of artificial intelligence (AI) in business communication with a focus on the concepts of responsibility, monitoring, integrity and innovation (TMII). AI has significant potential to improve the efficiency and effectiveness of business communications, but its implementation requires a responsible and ethical approach. This research provides comprehensive guidance on managing AI-based business communications by considering aspects of responsibility, monitoring, integrity and innovation, to support business sustainability.
MUSYAWARAH SEBAGAI BENTUK AKUNTABILITAS PENGELOLAAN DANA DESA Sharon, Sitti Salmah; Arif, Muh
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.15

Abstract

Abstrak - Musyawarah sebagai Bentuk Akuntabilitas Pengelolaan Dana DesaTujuan Utama – Penelitian ini berupaya untuk mendapatkan persepsi yang komprehensif tentang bagaimana musyawarah berkontribusi dalam akuntabilitas pengelolaan dana desa.Metode – Penelitian ini menggunakan metode studi kasus heuristik. Informan dalam penelitian ini adalah beberapa orang dari pemerintah, pengelola dana desa, dan masyarakat.Temuan Utama - Penelitian menunjukkan bahwa musyawarah memiliki peranan yang penting dalam mendorong akuntabilitas. Melalui musyawarah, masyarakat turut serta secara aktif dalam menentukan bagaimana pengelolaan keuangan dialokasikan. Selain itu, musyawarah juga sebagai bentuk akuntabilitas terhadap pengelolaan keuangan.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan bahwa integrasi mekanisme partisipatif berbasis budaya lokal dapat memperkuat legitimasi organisasi. Dalam sudut pandang praktis, musyawarah dapat diterapkan sebagai kebijakan untuk mendukung pengelolaan keuangan yang lebih akuntabel dan berkelanjutan.Kebaruan Penelitian – Penelitian ini menyoroti peran musyawarah sebagai bentuk akuntabilitas dana desa untuk kesejahteraan masyarakat. Abstract - Deliberation as a Form of Village Fund Management AccountabilityMain Purpose - This research seeks to understand how deliberation contributes to accountability in village fund management.Method - This research uses the heuristic case study method. The informants in this study were several people from the government, village fund managers, and the community.Main Findings - The research shows that deliberation is vital in promoting accountability. Through deliberation, the community actively determines how financial management is allocated. In addition, deliberation is also a form of accountability for financial management.Theory and Practical Implications - This research shows that integrating local culture-based participatory mechanisms can strengthen organizational legitimacy. From a practical standpoint, deliberation can be applied as a policy to support more accountable and sustainable financial management.Novelty - This research highlights the role of deliberation as a form of accountability of village funds for community welfare.
Transformasi Masyarakat Desa: Pengembangan Pemasaran dan Kemitraan Arif, Muh; Alam, Syamsul; Kalsum, Ummu; Sharon, St. Salmah
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 6 No. 1 (2025): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (In Press)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v6i1.28136

Abstract

Purpose – Community service on economic empowerment through entrepreneurship development and skills in Padanglampe' Village, Pangkep Regency, aims to improve the welfare and empowerment of the local community. Design/methodology/approach – This service utilizes a participatory and qualitative approach to identify the needs and economic potential of the community, as well as to develop entrepreneurship training and mentoring programs. Throughout the implementation of this service, a series of training and workshops were conducted, focusing on entrepreneurial skill development and business management. Additionally, direct mentoring and guidance were provided to local business groups to assist them in implementing the knowledge and skills they have acquired. The community service program has successfully fostered collaboration and social networks among local entrepreneurs, increasing community involvement in developing the local economy sustainably. Findings – As a result of this service, there has been a development of local businesses and a reduction in the unemployment rate in Padanglampe' Village, where the community actively engages in entrepreneurship by managing the existing potentials in the village. Originality/value –The benefits of this service include collaboration among local business actors, creating a conducive environment for local economic growth and village community income
Tren Keuangan: Analisis Rasio Kinerja PT. Telekomunikasi Indonesia Tbk untuk Menilai Kesehatan Keuangan Perusahaan Sharon, St. Salmah; Lestari, R.A. Widyanti Diah; widiasmara, Anny; Bahri, Syamsul
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21253

Abstract

This research aims to analyze the financial trends of PT. Telekomunikasi Indonesia Tbk (Telkom) from 2020 to 2022 uses performance ratio analysis as a tool to evaluate the company's financial health. Through the use of financial ratio analysis methods, this study explores various aspects of Telkom's financial performance, including profitability, liquidity, solvency and operational efficiency, as well as tracking changes that occurred during that period. The analysis results show that Telkom shows relative stability in its profitability, even though it faces liquidity challenges in 2021 due to the impact of the COVID-19 pandemic. However, the company's solvency ratio shows a consistent increase, indicating Telkom's ability to meet long-term financial obligations. In addition, this study also identifies several areas where Telkom can improve its operational efficiency, such as in asset management and inventory management. These findings provide valuable insights for stakeholders to understand Telkom's financial condition and to take the necessary strategic steps to strengthen the company's financial health in the future
Pendampingan Penyusunan Laporan Keuangan bagi UMKM Sharon, St Salmah; Syam, Asriah; Sanapang, Gracela Marisa; Monalisa, Monalisa; Suade, Yuyun Karistin Meilisa
Jurnal ABM Mengabdi Vol 11 No 2 (2024): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i2.1486

Abstract

This community service aims to strengthen the empowerment of Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi through assistance in preparing financial statements. Through a series of workshops, trainings, and individual mentoring sessions, we provide an in-depth understanding of the significance of financial statements and equip MSME owners with practical skills to compile, read, and analyze their financial statements. The mentoring method involves organizing interactive workshops led by experienced financial practitioners and individual mentoring sessions tailored to the needs of each MSME. In addition, we provide online resources as a learning platform that MSMEs can access flexibly, including guides, financial statement templates, and relevant case studies. Outcomes of the service include improved MSMEs' understanding of financial reporting, significant financial empowerment, and increased access to external financial support. MSMEs that participated in the program were able to produce clear financial statements, providing a basis for smarter decision-making and increasing their chances of securing financial support from financial institutions. With a focus on the context of South Sulawesi, this service contributes to the strengthening of the MSME sector in the region, supports local economic growth, and positively impacts the financial sustainability of MSMEs. Through assistance in preparing financial statements, it is hoped that MSMEs in South Sulawesi can develop sustainably and contribute optimally to regional economic development
Revitalizing Green Economic Capability to Maintain the Financial Stability of MSMEs in Bira Beach Sharon, ST Salmah; Monalisa, Monalisa; Muchtar, Muchtar; Firman, Afrizal; Basir, Mustika Kusuma; Arif, Muh
Jurnal Ekonomi & Studi Pembangunan Vol. 26 No. 1: April 2025
Publisher : Universitas Muhammadiyah Yogyakarta

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

Abstract

To maintain the financial stability of Micro, Small and Medium Enterprises (MSMEs) is a vital issue which needs a revitalization of green economic capability. This study explores the impact of Green Economy Capability (GEC) on the financial stability of MSMEs in the coastal region of Bira Beach, with a focus on the mediating role of government support. A SmartPLS-SEM used in this study to investigate the survey involving 150 MSMEs. The key variables measured include GEC, financial stability, and government support, with the data analyzed through descriptive and inferential statistical techniques. The findings indicate that GEC significantly influences government support, which in turn has a positive effect on financial stability. However, GEC does not have a direct impact on MSMEs' financial stability. These findings underscore the critical role of government policies in supporting the adoption of sustainable practices among MSMEs, particularly in regions heavily dependent on tourism. This research contributes to the literature by providing empirical evidence of the indirect relationship between GEC and financial stability through government support in the coastal MSME sector. In results, we offered two solutions. First, the policymakers must prioritize initiatives that strengthen MSME’s capacity for sustainable practices. Second, the need for tailored support systems in coastal areas like the adoption of green practices which must be integrated with local economic strategies to yield both environmental and financial benefits.
Co-Authors Adam, Alfin Anastasia, Jeniffer Angdris, Jacqueline Fidelia Anggriawan, Claudia Anny Widiasmara Basir , Mustika Kusuma Basir, Mustika Kusuma Burhanuddin, Fia Fauzia Burhanuddin, Fia Fauziah Christina, Melissa Claudia, Jenica Constantine, Winston Deary, Rizvan Djurnaedy, Anastasya Sandy Erwin Erwin Erwin Farmillah, Annisa Nadya Fidianti, Findaria Nur Firman, Afrizal Ganap, Adella Bellatrix Zephaniah Gracela Marisa Sanapang Harmina Harmina Jafar, Adindah Novihartina Jonardi, Klara Felicia Khohari, Melyana Lionardy, Bryan Kaleb Maichal Mambu, Bellatrix Kezia Marwah Marwah Meilissa Suade, Yuyun Karystin Monalisa Monalisa Monalisa Muchtar muchtar Mudmainna Muh Arif, Muh Novika Ayu Triany NURUL WAHYUNI Pagiling, Novieanty Prabowo, Rahmat Eko R.A. Widyanti Diah Lestari Salsabilah, Syifa Annisa Nur Sanapang, Gracela Marisa Sinar Dharmayana Putra Suade, Yuyun Karistin Meilisa Suade, Yuyun Karysitin Meilisa Suade, Yuyun Karystin Meilisa Sumarni S, Sumarni Swisman, Panayichea E. E Syam, Asriah Syamsul Alam, Syamsul Syamsul Bahri Syulhasbiullah, Muh Tanesia, Cindy Yoel Tanzil , Gabriel Enrico Thedy, Patricia Aprilia Thelessy, Ira Thomas, Graciela Ummu Kalsum Wijaya, Marsya Lilyan Wijayanti, Elok Dwi Yuyun Karystin Meilisa Suade