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All Journal El-Mujtama: Jurnal Pengabdian Masyarakat As-Syirkah: Islamic Economic & Financial Journal
Noviani, Witria
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengenalan Software Akuntansi Buku Warung untuk Kelompok UMKM dan PKK di Desa Iwul Kecamatan Parung Kabupaten Bogor Dicky, Muhamad; Noviani, Witria; Supandi, Yusuf; Ananda, Zakaria; Suripto, Suripto
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.6177

Abstract

This community service aims to analyze and contribute ideas regarding motivation and creativity in independent small businesses in Lengkong Barang village RT.001/003 Iwul-Parung Village, Bogor. Where MSMEs have a very important role in the development and growth of the Indonesian economy. The current phenomenon of the Industrial Revolution 4.0 has had a major impact on human civilization. This impact is felt not only in developed countries, but also in other developing countries. The method used is a descriptive method in delivering material directly through discussions/interviews regarding financial planning using applications. The conclusion of this community service is that assistance will be provided in recording through the BukuWarung application for the development of independent business actors and PKK groups in an effort to realize community welfare in Iwul-Parung Village, Bogor.
Penerapan Balanced Scorecard pada Bisnis Coffe Shop dan Resto di Bogor Aprizal, Muhamad Dicky; Noviani, Witria; Halawa, Erimina; Suripto
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/tf53zv09

Abstract

This research is in the form of presenting a complete description of a study. The measurements used for the financial perspective are Return On Investment, Sales Growth, and Profits Margin; customer perspective with Customer Satisfaction; internal business perspective with Manufacturing Effectiveness Cycle and Number of Imperfect Products; as well as a growth and learning perspective with Employee Satisfaction, Employee Productivity and Employee Turnover Rate. The research results show that the financial and internal business perspective of the Coffe Shop & Resto Bogor requires improvement. Meanwhile, the customer perspective as well as the growth and learning perspective need to be maintained. So it can be concluded that the Balanced Scorecard can be applied to the management of Coffe Shop & Resto Bogor
Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement dengan Umur Perusahaan Sebagai Variabel Moderasi Noviani, Witria; Nofryanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/rv9cgz64

Abstract

This research aims to analyze and provide empirical evidence of the influence of the fraud pentagon which consists of the components of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements, moderated by company age. The research was conducted using a purposive sampling method on 63 industrial sector companies listed on the Indonesia Stock Exchange in 2018-2022. A sample of 24 companies was obtained, then outliers were carried out for 8 companies, resulting in the final sample data remaining in this study being 80 data. The research results concluded that pressure had an effect on fraudulent financial statements, while opportunity, rationalization, ability and arrogance had no effect. The moderating variable company age cannot weaken the influence of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements. Meanwhile, simultaneously it shows that the variables as a whole have an influence on fraudulent financial statements.
Co-Authors Ananda, Zakaria Aprizal, Muhamad Dicky Dicky, Muhamad Halawa, Erimina Nofryanti Supandi, Yusuf Suripto Suripto Suripto