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All Journal Jurnal Manajemen Pelayanan Publik Equity: Jurnal Akuntansi Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Lestari, L. Tri
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Sistem Informasi Akuntansi Penjualan Kredit Meningkatkan Pengendalian Intern Pada Dealer Mitsubishi Candi Sidoarjo Ariutami, Rohmah Putri; Lestari, L. Tri; Masyhad, Masyhad
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.480

Abstract

Indonesia is experiencing a rapid surge in technological advancement. However, these advancements also expand the influence of the business environment, causing competition to intensify. A robust accounting information system is essential for effectively managing sales competition. A company's internal controls have a significant impact on its business continuity; without robust internal controls, credit sales may fail. This is a particular car dealership that employs a sales accounting system, which prompted the researcher to investigate the system. The research employs a descriptive qualitative data collection technique, which has yielded the conclusion that the current sales credit accounting system utilized by the dealer is suboptimal. Consequently, enhancements are necessary to diminish the incidence of bad debts in the billing department.
Sustainability Accounting in Entrepreneurial Perspective: Pentuple Bottom Line Concepts Fauziah, Dien Ajeng; Khoir, Fatihul; Sa’adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i4.12577

Abstract

Sustainability accounting, particularly from an entrepreneurial perspective, is increasingly recognized as a critical framework for measuring and enhancing business performance. The Pentuple Bottom Line (PBL) paradigm expands upon traditional accounting frameworks by incorporating five dimensions: people, planet, profit, phenotechnology, and prophet. This holistic approach emphasizes not only financial success but also ethical responsibilities and the broader impact of business activities on society and the environment. Embracing the Pentuple Bottom Line paradigm not only supports sustainable business practices but also aligns entrepreneurial ventures with broader societal goals. By prioritizing ethical considerations alongside traditional profit metrics, businesses can contribute to a more sustainable future while achieving long-term success.
Pemberdayaan Wirausaha Mandiri Keluarga dalam Mendukung Kewirausahaan Berkelanjutan di Kelurahan Geluran Sidoarjo Dien Ajeng Fauziah; Khoir, Fatihul; Sa'adah, Ummi; Amri, Moch. Rizky Syahputra; Lestari, L. Tri
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i1.3255

Abstract

This study aims to analyze the empowerment of family self-employment in supporting sustainable entrepreneurship in Cemerlang Business Group, Geluran Village, Sidoarjo. Through a qualitative approach of FGDs and interviews, this research explores how families as independent business units can contribute to long-term economic stability, through sustainable practices, community involvement, and resilience in the face of economic challenges. The main results show that family entrepreneurs in Geluran have great potential in driving the local economy through the application of sustainable entrepreneurship models such as the Triple Bottom Line approach and circular economy. However, challenges in the diversity of family business structures emphasize the importance of specific and contextual approaches. This research concludes that empowering self-employed families is key in supporting sustainable economic growth, with policy recommendations that include access to financial resources, training, as well as relevant sustainability programs to strengthen family businesses. In this activity, the next empowerment hope can help in the aspects of marketing, packaging, funding, training, promotion and support from the government.
Excellent Local Government for Community Empowerment in the Region : A Case Study in Trenggalek Regency Indonesia Rianto, Budi; Lestari, L. Tri; Sulistiyanto, Sulistiyanto
Jurnal Manajemen Pelayanan Publik Vol 9, No 2 (2025): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v9i2.62676

Abstract

The standard of regional autonomy in Indonesia continues; it’s because many community leaders still want the centralization of power based on the original Constitution of 1945, which is considered the form of the unitary state of the Republic of Indonesia. However, awareness of the importance of serving the community in the region to advance general welfare in the regional environment is still a dominant awareness even though in practice it cannot be separated from the ethnocentric interests and interests of power of community leaders in the region. The purpose of this study is to examine in depth the importance of excellent local government in advancing the welfare of the community. This research method is qualitative research, a case study in Trenggalek Regency, to obtain in-depth information about the implementation of autonomy in the region. The results of the study show that various changes in autonomy policies, especially since the enactment of Regulation number 23 of 2014, indicate a reduction in devolution in the regions, autonomy is more oriented as a public manager to provide excellent services to the community in the area in an economic perspective than autonomy in the political section.
Co-Authors Amri, Moch. Rizky Syahputra Ariutami, Rohmah Putri Dien Ajeng Fauziah Hermanto, Bambang Agoes Khoir, Fatihul Masyhad Masyhad Prastyo, Dimas Hadi Rianto, Budi Sa'adah, Ummi Sa’adah, Ummi Sulistiyanto Sulistiyanto, Sulistiyanto