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All Journal Journal Of Indonesian Social Society Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia IIJSE Indonesian Journal of Community Engagement Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Indonesian Journal of Social Economics and Agricultural Policy Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Hendra Prasetyo
Sekolah Tinggi Ilmu Kesehatan Abdurahman Palembang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Managerial Ownership Structure, Presence of Female Directors and Independent Commissioners on Organizational Performance Sri Maryati; Asfeni Nurullah; Hendra Prasetyo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5891

Abstract

Organizational performance cannot be separated from the role of management that manages and filters every activity of the organization. This study aims to empirically test the relationship between Managerial Ownership Structure, the Existence of Female Directors and Independent Commissioners on Organizational Performance. By using the upper echelon theory that connects organizational strategy and the role of management involved. The data used are secondary data, manufacturing companies in 2021-2023 listed on idx.co.id. The data was processed using Warp-PLs assistance. Based on the results of the analysis, it was concluded that the existence of an independent board of commissioners and ownership concentration did not affect organizational performance, while the presence of female directors did affect organizational performance. Considering the role of women as directors in an organization is one way to improve organizational performance.
Factors Influencing MSMEs' Interest in E-commerce Transactions and Their Effect on MSMEs' Income During the Covid-19 Pandemic Ikhsan Habib Fabillah; Hendra Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.1

Abstract

Currently, the use of e-commerce is increasingly popular, especially in the last few years implementation of PSBB, micro-scale PPKM, Work From Home (WFH), Social Distancing, and others throughout the pandemic requires changes in people's lifestyles. The behavior of sellers and buyers is starting to change. With the public being prohibited from mobilizing during the pandemic, business actors have turned to online media. The aim of this research is to determine the factors that influence MSMEs' interest in transacting in e-commerce and their influence on MSMEs' income. The sample in this research was 45 MSMEs in the city of Bandar Lampung. The data collection technique was carried out by distributing questionnaires which were distributed directly to respondents. Data processing uses SPSS. The results of this research found that perceptions of usefulness, convenience, and trust influence MSMEs' interest in transacting in e-commerce, and social factors do not influence MSMEs' interest in transacting in e-commerce, then MSMEs' interest in transacting in e-commerce can influence MSME income.
Analysis Audit Report Lag in Industry Indriyani; Damayanti; Hendra Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.5

Abstract

Lateness delivery audit report can cause lateness delivery report finance. The purpose of the study is To test How internal company factors, such as profitability, size of the company, leverage, audit opinion, and position dual director, influence the lateness delivery of audit reports. A number of characteristics, including profitability, size of the company, leverage, position of concurrent directors, and an audit opinion have been linked with the lateness of delivery of the internal audit report study previously. Companies in each​ industry are listed on the Stock Exchange. For the period 2020–2021, there is a population study. Quantitative data in form number used in study This. Report finance 2020–2021 annual release and listed on the Indonesia Stock Exchange (BEI) via the website www.idx.co.id becomes data source. Based on results testing, the most influential variables to audit report lag in the sector industry are variable profitability, Company size, and audit opinion, This because exists different characteristics between sectors.
Pelatihan Pengenalan Literasi Keuangan Pada Anak Panti Asuhan Mahabbatul Ummi Sri Maryati; Hendra Prasetyo; Muhammad Hidayat
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.27

Abstract

Pentingnya pemahaman tentang pengelolaan keuangan anak dari usia dini menjadi motivasi kegiatan pengabdian ini agar pengelolaan keuangan yang sehat dapat terwujud di generasi emas indonesia. Anak panti asuhan mahabbatul ummi merupakan wadah bagi insan intelektual untuk peduli secara materil maupun non-materil. Transfer ilmu pengetahuan merupakan bentuk kepedulian dalam non-materil. Metode dalam kegiatan ini yaitu presentasi, diskusi, dan praktik. Berdasarkan hasil kegiatan dapat disimpulkan bahwa literasi keuangan pada panti asuhan mahabbatul ummi menjadi agent dalam mentransfer ilmu pengetahuan dan menjadi modal penting bagi anak-anak agar dapat menerapkan konsep manajemen keuangan yang sehat untuk generasi yang lebih baik.
Economic Analysis and Livelihood Improvement Strategies for Vegetable Cultivators in Svay Rieng and Svay Chrum Districts, Cambodia Chanthan Or; Putheasath Sin; Chhun Hong; Vanchey Ros; Tithya Kang; Dina Pen; Mardy Serey; Hendra Prasetyo; Sri Maryati
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.63

Abstract

Smallholder farmers in Svay Rieng Province, Cambodia, play a crucial role in the country's agricultural sector, particularly in vegetable production. Despite facing numerous challenges such as limited access to resources, climate change, and market uncertainties, these farmers contribute significantly to the national food security. This study aims to explore the technical knowledge, technical adaptation and practices of vegetable cultivation, and to analyze the economic efficiency of vegetable cultivation of farmers in Svay Rieng and Svay Chrum districts, Svay Rieng province, Cambodia. The household survey was conducted on 92 farmers in ten target communities, with at least three types of vegetables planted by each household. The result revealed that nearly two-thirds of farmers have over nine years of experience in vegetable cultivation, with most receiving technical training from the HEQCIP Project team. Nearly 70% of non-target farmers received training from government agencies and NGOs. A high percentage of survey farmers (90% target farmers and 75% non-target farmers) share their technical knowledge and experiences on vegetable cultivation with their relatives, neighbors, and other farmers in their communities. At least three different types of vegetables were planted by each household in target communities, including onion leaf, cucumber, wax gourd, gourd, cabbage, luffa gourd, herbs, morning glory, eggplant, pumpkin, spiny, and long-bean. The percentage of farmers who applied techniques provided by the project to integrate with their experiences was high (76% target farmers and 52% non-target farmers). However, only 17% target and 11% non-target farmers adapted the full technical packages provided by the project. The survey found that 75% of target and 50% non-target farmers improved their livelihood status, with 50% using their incomes from vegetable selling for income generation activities, 80% for purchasing household materials and equipment, and 10% for repaying in-debts.
Scientific Journal Publishing Management Training at STikes Abdurahman Palembang Refers to Accreditation Standards Hendra Prasetyo; Sri Maryati
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.65

Abstract

This community service activity began with the problem of scientific publication which is an obligation for a researcher. Efforts to improve the quality of publishers in managing a scientific journal according to standards are demands and problems experienced by the publisher Altaf Publishing Corp. This Community Service Activity is proposed in the form of mentoring as an effort to increase knowledge in managing scientific journals according to standards. The stages of the activity are carried out through the planning stage, implementation of activities with lecture and discussion methods, and the last stage is evaluation of the activity. The results of the activity provide increased knowledge and skills of journal managers, especially for preparation in standardizing journal management towards journal ccreditation. The mentoring activities carried out are very important because they can provide increased knowledge in managing journals according to the problems faced by Community Service partners.
Introduction to Financial Literacy in the Muara Penimbung Community Hendra Prasetyo; Sri Maryati; Maiza Fikri; Yuli Alam; Asiawati
Indonesian Journal of Community Engagement Vol. 3 No. 1 (2026): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v3i1.98

Abstract

Financial literacy is an individual’s ability to understand and effectively manage financial resources in order to improve household economic well-being. Low levels of financial literacy remain a major challenge in rural communities, particularly due to limited access to formal financial information and education. This community service activity aims to introduce and enhance basic financial literacy among the Muara Penimbung community through an educational and participatory approach. The implementation methods include counseling sessions, interactive discussions, and simulations of household financial recording and planning. Evaluation was conducted through participatory observation and question-and-answer sessions to identify changes in community understanding before and after the activity. The results indicate an improvement in community understanding of household financial management, the distinction between needs and wants, and the importance of family financial planning. Overall, this activity makes a positive contribution to promoting more prudent and sustainable financial behavior at the village level.
Analysis of The Effect of Tax Audits and Collection on Tax Revenue Hendra Prasetyo
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3058

Abstract

Tax revenue is a critical component of the Indonesian State Budget, with tax audits and collection as key mechanisms for optimizing state revenue. This study aims to analyze the effect of tax audits and collection on tax revenue at the Teluk Betung Pratama Tax Office (KPP Pratama), Bandar Lampung, for the 2021-2024 period. This empirical study uses quantitative research methods with secondary data from the Teluk Betung Pratama Tax Office (KPP Pratama) for the 2021-2024 period. Multiple linear regression analysis was conducted to examine the relationship between tax audits, tax collection, and tax revenue. The analysis shows that tax audits have a significant positive effect on tax revenue, while tax collection does not show a significant effect. The tax audit variable shows the highest contribution to optimizing tax revenue
EVALUATION OF THE EFFECT OF IMPLEMENTING DIGITAL TECHNOLOGY IN THE ACCOUNTING PROCESS ON THE EFFICIENCY AND ACCURACY OF FINANCIAL REPORTS Indriyani Indriyani; Hendra Prasetyo; Masthuroh Masthuroh
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
Publisher : Adisam Publisher

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

Abstract

This research aims to evaluate the effect of applying digital technology in the accounting process on the efficiency and accuracy of financial reports through a systematic literature review approach. Along with the development of information technology, various digital innovations such as Enterprise Resource Planning (ERP), Robotic Process Automation (RPA), Artificial Intelligence (AI), and blockchain have been adopted by companies to speed up accounting processes and increase the reliability of financial data. This study analyzes more than 30 scientific sources from various academic databases, using thematic analysis techniques to identify general trends, dominant technologies, and relevant industry context. The study results show that digital technology is able to increase efficiency through automation and process integration, as well as increase accuracy through reducing manual errors and real-time reporting capabilities. However, the success of implementation is greatly influenced by the quality of input data, organizational readiness, and human resource support. These findings provide theoretical contributions to the accounting information systems literature, as well as practical implications for companies and policy makers in designing effective and sustainable digitalization strategies.
Igbo Apprenticeship System and its Implication on Economic Development in South East Nigeria Emmanuel Chinedu Okoye; Hendra Prasetyo
Indonesian Journal of Social Economics and Agricultural Policy (IJSEAP) Vol. 2 No. 2 (2026): (July) Indonesian Journal of Social Economics and Agricultural Policy
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijseap.v2i2.148

Abstract

There are significant structural issues of youth unemployment and the high mortality rate of new enterprises (micro-businesses) in South East Nigeria. Millions of youngsters are leaving school without the skills necessary to lead successful businesses. In traditional formal education, many schools are not focused on developing entrepreneurial skills for students, leaving many young people without a viable livelihood. This qualitative study aims to examine the Igba-Boi (Indigenously known apprenticeship system) and its implications for enterprise survival and regional economic development. Semi-structured in-depth interviews with new young entrepreneurs and the business masters, who have been in business for a long time, were used in the field to collect data, and were analyzed according to a rigid thematic framework, in the main business clusters of the region. The results showed that ongoing post-settlement mentorship from the former masters has a direct impact on business survival, creating a buffer against credit defaults, capital misallocation, and supply chain. Moreover, it confirmed that the traditional certification, carried out in the public discharge ceremony, represents a huge social signal that assures lateral mobility in the profession and managerial safety in regional trade networks. But there was a major structural problem: this informal qualification is not recognized by formal financial institutions, and partner organisations often have a way of discarding such a qualification because of the lack of standardized government recognition. The study found that the Igba-Boi system has not only continued to be an irreplaceable enabler of private sector development in Nigeria but is also an extremely resilient mechanism for youth job creation. To make the maximum contribution to the economy, it is necessary to implement targeted policy measures to formalize and safeguard these indigenous qualifications, thus creating a link between informal markets and formal financial markets and fostering sustainable national development.
Co-Authors Ahmad Fikriyansyah Asfeni Nurullah Asiawati Chanthan Or Chhun Hong Chiamaka Pamela Uchendu Damayanti Dina Pen Emmanuel Chinedu Okoye Fardinant Adhitama Faridatul Munawaroh Fartina Destikarini Hendriansyah Hendriansyah Ikhsan Habib Fabillah Indriyani Indriyani Indriyani Iwan Efriandy Januar Ida Wibowati Maiza Fikri Maiza Fikri Mardy Serey Masthuroh Masthuroh Muhammad Hidayat Nita Novianti Nyimas Maynisa Aulia Putheasath Sin Serey Mardy Sri Maryati Sri Maryati Tithya Kang Vanchey Ros Yuli Alam Zet Abdullah