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All Journal Jurnal Ekonomi Indonesian Journal of Business Analytics (IJBA) Celebes Journal of Community Services Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Novita Nugraheni
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pelatihan Perhitungan Tarif Biaya Overhead Pada Produksi Craft Fashion Pada Komunitas Dekrasnada Tangerang Selatan Untuk Menghindari Overbudgeting di Produksi Bahan Dagangan Paramitha, Diky Paramitha; Novita Nugraheni; Etik Ipda Riyani; Dwirini; Eka Wirajuang Daurrohmah; Zulkifli Sultan
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1593

Abstract

Indonesia's economy is currently experiencing very good progress which is influenced by many factors, one of which is the contribution of the development of Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a considerable contribution, especially in creating jobs nationally. Although the number and contribution are quite large, there are still many MSMEs that have problems in terms of Human, Accounting, Managerial and Financial data sources. Currently, many are experiencing difficulties in terms of accounting, especially in terms of calculating overhead cost rates which will later affect the cost of production. The problem of calculating overhead costs which will later be related to the cost of production is one of the problems faced by the Regional National Handicraft Council Community (Dekrasnada) in Pamulang District, South Tangerang City, Banten Province. The importance of the overhead cost tariff calculation process encourages the implementation of community service activities in the form of Training on Overhead Cost Tariff Calculation in Craft Fashion Production in the South Tangerang Dekrasnada Community to Avoid Overbudgeting in the Production of Merchandise to provide insight and knowledge related to the calculation of overhead tariffs in production so that overbudgeting in production can be minimized.
Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8849

Abstract

This research was conducted with the aim of finding out and analyzing the role and influence of the independence of internal auditors and whistleblowing data systems in detecting accounting fraud in private, public sector organizations or non-governmental organizations. This research is qualitative research with descriptive analysis methods based on literature studies with secondary data through scientific articles, news, books, previous research and the internet over the last five years, namely 2019-2023. The results of this research are that the independent attitude of internal auditors and the whistleblowing data system is very good and has a significant effect on detecting accounting fraud. Although there are several factors that influence the effectiveness of implementing an independence attitude and whistleblowing system, such as the control environment, relationships with clients, incentives for whistleblowers, and binding regulations and other related factors.
Tax Evasion and Violations Perspektive Blibiometrics Analysis Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The research is a form of descriptive qualitative research with the aim of examining a comprehensive, exploratory study regarding tax evasion as a frequently occurring phenomenon carried out by taxpayers in implementing tax provisions. The sample consists of 1000 documents contained in the crossref database in the period 2014-2024 with the keyword tax evasion. This research uses the bliobiometric analysis method with the help of VosViewer to analyze the research results based on visualization mapping. Based on the results computed by clustering via VosViewer, there are seven clusters in this research which are distributed in several colors, namely cluster 1 is marked in red, cluster 2 is green, cluster 3 is blue, cluster 4 is yellow, cluster 5 is purple, cluster 6 is blue. young and cluster 7 are colored orange, where the distribution of data can be seen in network visualization.
OPTIMIZING THE ROLE OF BUMDES IN STRENGTHENING THE DIGITAL ECONOMY: INSIGHTS FROM THE PHILIPPINES COMMUNITY BEST PRACTISE. Meirani Harsasi; Sahraman D. Hadji Latif; Zulfahmi; Andy Mulyana; Novita Nugraheni; I Wayan Sudiana; Komang Agus Rudi Indra Laksana
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i1.2097

Abstract

This service activity aims to increase the capacity of Village-Owned Enterprises (BUMDes) in encouraging the digital economy of the community in Badung Regency, Bali, by adapting best practices from the Philippines. The methods applied include digital literacy training for BUMDes administrators and the community, the development of internet infrastructure and digital management systems, mentoring by experts from the Philippines, and multi-stakeholder collaboration between the government and the private sector. The results obtained show that the operational capacity of BUMDes that adopt technology by the community is reflected in the growth and involvement of 21 BUMDes in active collaboration in the programs implemented. However, the challenges faced in this activity include the gap in internet infrastructure which is still an obstacle, as well as the existence of cultural resistance among the community to digital-oriented change. This activity succeeded in creating an effective replication model for the sustainable development of a BUMDes-based digital economy to boost the local economy and enhance the well-being of the village community. In this context, continuous support from various parties, including local governments and the private sector, is key to overcoming existing challenges and accelerating the transformation of the digital economy in Badung Regency. This effort is expected to realize BUMDes that are more adaptive and innovative in the digital era.
Co-Authors Andy Mulyana Dwirini Eka Wirajuang Daurrohmah Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani I Wayan Sudiana Komang Agus Rudi Indra Laksana Meirani Harsasi Paramitha, Diky Paramitha Prasetiyo, Yudhi Sahraman D. Hadji Latif SULTAN, ZULKIFLI Zulfahmi