Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA MOVE: Journal of Community Service and Engagement
Anggiriawan, I Putu Budi
Unknown Affiliation
Humanities Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Training on Preparation of Simple Financial Statements and Marketing Strategies for Cendol "Men Tablen" Anggiriawan, I Putu Budi; Jayawarsa, Anak Agung Ketut; Pratama, I Gede Surya
MOVE: Journal of Community Service and Engagement Vol. 4 No. 1 (2024): September 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i1.390

Abstract

Business in the cendol sector opens up economic opportunities for many housewives to increase their family income. With relatively small capital and flexible working hours, many mothers can get involved in the cendol business as a way to support their family's financial needs. Through community service activities, cendol MSMEs receive education and training that helps them understand and apply modern marketing strategies, so that they can increase their competitiveness and business growth. The first obstacle is limited capital so that the production process is still limited. Second, this group has never made a financial report so that the development of the business or performance of this group cannot be known. Third, the distribution and marketing of products are still carried out conventionally. Partners do not yet have a qualified marketing strategy, resulting in the coverage of the product market share being very minimal. The advancement of digital technology in the era of globalization without being balanced by the ability to utilize advances in science and technology has hampered business development. The conclusion of the implementation of this community service is 1) Cendol Men Tablen UMKM does not yet have adequate financial transaction records, as well as the desire to expand market share, 2) Socialization related to marketing strategies based on Marketing Mix is considered appropriate to the needs of partners, and 3) Cendol Men Tablen UMKM experiences difficulties in meeting the needs of production support facilities due to limited capital.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System, dan Kesesuaian Kompensasi terhadap Pencegahan Fraud LPD di Kabupaten Tabanan Dewi, Kadek Ayu Kartika; Anggiriawan, I Putu Budi; Martini, Ni Putu Riski
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.6413

Abstract

Fraud is a serious problem that can hamper the performance and sustainability of Village Credit Institutions (LPD). The characteristics of LPDs, which have a relatively limited organizational structure and minimal level of external supervision, have the potential to cause information asymmetry and conflicts of interest as explained in agency theory. Based on this framework, this study analyzes the role of the Internal Control System as a formal monitoring mechanism, the Whistleblowing System as an internal detection mechanism, and Compensation Suitability as an incentive alignment mechanism in preventing fraud in LPDs. The study population was all active LPDs in Tabanan Regency. A sample of 150 LPDs was selected using the Slovin formula and then, the sample was divided into each sub-district using a proportional sampling technique. The research data were analyzed using the Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS) to test the relationship between the research variables. The results of the study indicate that the Internal Control System (β = 0.015; p < 0.05), Whistleblowing System (β = 0.845; p < 0.05), and Compensation Suitability (β = 0.170; p < 0.05) have a positive and significant effect on Fraud Prevention. The R² value of 0.989 indicates that the three variables simultaneously explain 98.9% of the variation in Fraud Prevention. This finding emphasizes the importance of strengthening oversight mechanisms and aligning incentives in supporting transparent and sustainable LPD governance.
Co-Authors DEWI, Kadek Ayu Kartika I GEDE SURYA PRATAMA Jayawarsa, A.A. Ketut MARTINI, NI PUTU RISKI