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Optimizing E-Commerce For Micro Small Medium Enterprises Danang Adi Putra; Indah Oktari Wijayanti; Herawansyah Herawansyah
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 1 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i1.2097

Technological advances to support the excellence of a company need to be carried out with policies that focus on marketing methods in the company, one of which is through e-commerce. In connection with that, business people in companies tend to want effective and efficient marketing as a means of information in transactions. MSMEs (Micro, Small and Medium Enterprises) are new in commercial activities or activities. These MSMEs are engaged in a trade where, in this case, it involves entrepreneurial activities or activities. Conventional business activities, which in recent years have become the spearhead of driving the country's economic growth, must immediately transform into a technology and information-based business mode or what is commonly called Online Business. Online business is a system or business activity that relies on the Internet as a marketing medium. Online sales or Online Business have many advantages over conventional sales. Therefore, it is necessary to have knowledge, understanding and skills in managing a business online. Observing the problems mentioned above, training is needed for MSMEs to understand how to run a business online, as well as skills in managing their business online by utilizing various social media and e-commerce features available.

The Impact of Financial Performance and Stakeholder Pressure on Sustainability Report Disclosure: The Moderating Role of Independent Commissioners Herawansyah; Danang Adi Putra; Indah Oktari Wijayanti
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.276

In the contemporary business landscape, sustainability reporting has become increasingly critical as stakeholders demand greater transparency and accountability from companies regarding their environmental, social, and governance (ESG) performance. This study delves into the factors that influence the extent of sustainability report disclosure, focusing on the role of financial performance, stakeholder pressure, and the moderating effect of independent commissioners. This study employs a quantitative approach, utilizing data from 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample encompasses 288 observations, and purposive sampling was employed to select companies that met specific criteria, ensuring the inclusion of companies that have consistently disclosed sustainability reports and maintained financial stability. Regression analysis with an absolute difference test was conducted using SPSS 23 to analyze the relationships between the variables. The findings of this study indicate that financial performance and stakeholder pressure significantly influence sustainability report disclosure. Companies with higher financial performance tend to disclose more sustainability information, suggesting that they have the resources and motivation to invest in sustainability reporting. This positive association between financial performance and sustainability reporting implies that companies with stronger financial positions are better equipped to allocate resources towards sustainability initiatives and their subsequent disclosure. In conclusion, the proportion of independent commissioners on the board moderates these relationships, indicating that independent oversight enhances the positive effects of financial performance and stakeholder pressure on sustainability report disclosure. The presence of independent commissioners on the board strengthens corporate governance mechanisms, ensuring greater transparency and accountability in sustainability reporting.

Mitigating Village Fund Fraud in Indonesia: The Role of Leadership, Transparency, and Community Engagement – Study in Central Bengkulu Regency Indah Oktari Wijayanti; Herawansyah Herawansyah; Danang Adi Putra; Budi Utomo
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.284

Village fund management in Indonesia is crucial for rural development and poverty reduction. However, it is susceptible to fraud, hindering progress and eroding public trust. This study investigates the influence of leadership commitment, external supervision, reporting transparency, and community participation on fraud prevention in village fund management in Central Bengkulu Regency. A quantitative approach was employed, utilizing a survey method with 102 respondents, including village officials, government auditors, and related stakeholders. Data analysis was conducted using multiple linear regression to examine the relationship between the independent variables (leadership commitment, external supervision, reporting transparency, and community participation) and the dependent variable (fraud prevention). The findings demonstrate that leadership commitment, external supervision, reporting transparency, and community participation have a significant positive effect on fraud prevention in village fund management. Leadership commitment fosters an accountable organizational culture, while external supervision strengthens control mechanisms. Reporting transparency enhances public scrutiny, and community participation creates effective social control to minimize potential budget irregularities. In conclusion, This study recommends strengthening human resource capacity through training and education, increasing technology-based transparency for better information access, and promoting wider community involvement in the planning, implementation, and supervision of village funds. These measures collectively contribute to a more robust and fraud-resistant village fund management system.

The Impact of Financial Performance and Stakeholder Pressure on Sustainability Report Disclosure: The Moderating Role of Independent Commissioners Herawansyah; Danang Adi Putra; Indah Oktari Wijayanti
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.276

In the contemporary business landscape, sustainability reporting has become increasingly critical as stakeholders demand greater transparency and accountability from companies regarding their environmental, social, and governance (ESG) performance. This study delves into the factors that influence the extent of sustainability report disclosure, focusing on the role of financial performance, stakeholder pressure, and the moderating effect of independent commissioners. This study employs a quantitative approach, utilizing data from 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample encompasses 288 observations, and purposive sampling was employed to select companies that met specific criteria, ensuring the inclusion of companies that have consistently disclosed sustainability reports and maintained financial stability. Regression analysis with an absolute difference test was conducted using SPSS 23 to analyze the relationships between the variables. The findings of this study indicate that financial performance and stakeholder pressure significantly influence sustainability report disclosure. Companies with higher financial performance tend to disclose more sustainability information, suggesting that they have the resources and motivation to invest in sustainability reporting. This positive association between financial performance and sustainability reporting implies that companies with stronger financial positions are better equipped to allocate resources towards sustainability initiatives and their subsequent disclosure. In conclusion, the proportion of independent commissioners on the board moderates these relationships, indicating that independent oversight enhances the positive effects of financial performance and stakeholder pressure on sustainability report disclosure. The presence of independent commissioners on the board strengthens corporate governance mechanisms, ensuring greater transparency and accountability in sustainability reporting.

Mitigating Village Fund Fraud in Indonesia: The Role of Leadership, Transparency, and Community Engagement – Study in Central Bengkulu Regency Indah Oktari Wijayanti; Herawansyah Herawansyah; Danang Adi Putra; Budi Utomo
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.284

Village fund management in Indonesia is crucial for rural development and poverty reduction. However, it is susceptible to fraud, hindering progress and eroding public trust. This study investigates the influence of leadership commitment, external supervision, reporting transparency, and community participation on fraud prevention in village fund management in Central Bengkulu Regency. A quantitative approach was employed, utilizing a survey method with 102 respondents, including village officials, government auditors, and related stakeholders. Data analysis was conducted using multiple linear regression to examine the relationship between the independent variables (leadership commitment, external supervision, reporting transparency, and community participation) and the dependent variable (fraud prevention). The findings demonstrate that leadership commitment, external supervision, reporting transparency, and community participation have a significant positive effect on fraud prevention in village fund management. Leadership commitment fosters an accountable organizational culture, while external supervision strengthens control mechanisms. Reporting transparency enhances public scrutiny, and community participation creates effective social control to minimize potential budget irregularities. In conclusion, This study recommends strengthening human resource capacity through training and education, increasing technology-based transparency for better information access, and promoting wider community involvement in the planning, implementation, and supervision of village funds. These measures collectively contribute to a more robust and fraud-resistant village fund management system.

Pelatihan Pembukuan Sederhana Bagi UMKM Se-Provinsi Bengkulu Danang Adi Putra; Pratana Puspa Midiastuty; Rini Indriani; Robinson Robinson; Sriwidharmanelly Sriwidharmanelly
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2024): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i1.1366

Micro and Small Businesses play an important role in the progress of a region because the existence of MSMEs can absorb labor, thereby contributing significantly to reducing unemployment. Bengkulu Province has many MSMEs operating in various fields, but there are still many deficiencies in MSMEs in Bengkulu Province. One of them is that small business owners still underestimate the importance of bookkeeping and do not separate personal assets from business assets. Most of them tend to make decisions based on intuition and experience. The aim of Community Service Implementation (PKM) activities through simple bookkeeping training for small business actors is so that they can make systematic and orderly bookkeeping, so that income, expenses and profits can be measured, and business development can be known. The service implementation method was carried out three times with each meeting with different MSMEs. Each meeting consists of 30-40 MSMEs so that in total 100 MSMEs receive training. The results of this activity show an increase in the knowledge and skills of business actors in running their businesses through simple bookkeeping that is easy to implement, thereby increasing their motivation to work.

Pembentukan Perumda Pasar Guna Mendorong Perekonomian Daerah Fachruzzaman Fachruzzaman; Eddy Suranta; Danang Adi Putra; Herawansyah Herawansyah; Indah Oktari Wijayanti
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 2 (2024): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i2.1367

The existence of markets plays a very important role in the economy, both at the local and national levels. Markets are not only places where sellers and buyers meet to carry out transactions, but are also centers of economic activity that influence various aspects of people's lives. Through markets, various goods and services can be bought and sold, thereby meeting people's needs and improving their quality of life. Markets also play a crucial role in determining the prices of goods and services through supply and demand mechanisms. Prices formed in the market reflect the balance between the quantity of goods available and the quantity of goods needed by consumers. This process ensures that resources are allocated efficiently and that the goods most needed by society are available at reasonable prices. It is hoped that the establishment of a Regional Public Company (Perumda) will encourage improvements in the economic sector through various strategic methods and have a broad impact. Perumda can act as a driving force for the local economy by creating new jobs, increasing regional income, and expanding the local economic base. With the operation of Perumda, various economic sectors such as trade, industry and services can develop more rapidly.

Determinant Profitability of The Islamic Banking Industry inIndonesia: Literature Review Danang Adi Putra; Amanda Alvi Nurdiantoro
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.171-180

The growth of the Islamic banking industry in Indonesia can be attributed to the increasing public awareness of sharia principles in financial activities and strong government regulatory support, which includes regulations covering aspects ranging from capital requirement to operational procedures. it is evident that Shariah banks have the potential to thrive in the financial sector through strategic initiatives and a commitment to their core values. By leveraging technology and innovation, enhancing risk management practices, diversifying revenue streams, and strengthening governance and compliance processes, Shariah banks can position themselves for sustainable growth and success in the future. It is essential for Shariah banks to continue adapting to the changing landscape of the financial industry while staying true to their principles in order to maximize their profitability and impact.

Pencatatan Akuntansi Sesuai Aturan Perpajakan Guna Memanfaatkan Insentif Perpajakan Danang Adi Putra; Nikmah Nikmah; Lismawati Lismawati; Fachruzzaman Fachruzzaman; Deasy Emalia; Nurul Qomariah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.2772

This study aims to enhance the understanding of tax regulations among Small and Medium Enterprises (SMEs) in Bengkulu, Indonesia, and provide guidance on utilizing tax incentives through proper accounting practices. The research was conducted through a community service program for Liquid Fotocopy SME in Bengkulu, involving training sessions and direct mentoring to teach simple accounting methods for tax compliance. Workshops, surveys, and feedback mechanisms were employed to assess participants' comprehension of accounting and tax obligations. The study found significant improvement in participants' knowledge and skills in managing their businesses, particularly through practical accounting practices, which boosted their motivation and confidence. This enabled them to implement accurate tax calculations, especially once their revenue surpassed the personal tax allowance (PTKP). The findings highlight that training SMEs in basic accounting and tax regulations is crucial for improving financial management and complying with tax obligations. The study is limited to one SME in Bengkulu, with no consideration for regional variations or challenges faced by other SMEs in Indonesia.

Pelaporan, Pengelolaan, dan Pemanfaatan Aset Desa untuk Kesejahteraan Masyarakat Desa Pratana Puspa Midiastuty; Eddy Suranta; Robinson Robinson; Rini Indriani; Danang Adi Putra; Mentari Gita Puspita
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 2 No. 3 (2025): Agustus : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v2i3.1989

This study aims to improve the understanding of village asset management, reporting, and utilization among officials in Tapak Gedung, Bengkulu, Indonesia. Conducted through a community service program, it involved training and mentoring to enhance officials' capacity to manage village assets according to legal regulations. The program included workshops, discussions, and feedback to assess participants' understanding of asset management and its role in community welfare. The study found significant improvements in participants' knowledge and skills, particularly in managing and reporting village assets like land and buildings. The findings highlight that training in asset management and reporting is essential for promoting transparency, accountability, and informed decision-making in village governance. However, challenges such as limited infrastructure and varying participant comprehension were encountered. The study emphasizes the need for continued support and capacity-building for sustainable asset management in village development. It is limited to one village and does not address challenges faced by others in Indonesia.

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