Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal Journal of Financial and Behavioural Accounting Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia JER Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Panggung Kebaikan : Jurnal Pengabdian Sosial
Deasy Emalia
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Pelatihan Manajemen Digital di UMKM Bengkulu Indah Oktari Wijayanti; Deasy Emalia; Nikmah Nikmah
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 4 (2024): November : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i4.1028

Abstract

Digital management training has become the main need for Micro, Small, and Medium Enterprises (MSMEs) in the era of digitalization. In Bengkulu, many MSMEs face challenges in adopting technology to improve operational efficiency, expand markets, and increase competitiveness. This study aims to analyze the impact of digital management training on increasing the management capacity of MSMEs in Bengkulu. This training includes an introduction to digital technology, online marketing strategies, application-based financial management, and customer data management. The results of the training show that the implementation of digital management has a significant positive impact on productivity, business management, and MSME revenue growth. The study also highlights the importance of ongoing support from the government and the private sector in facilitating the adoption of digital technology among MSMEs.
Pencatatan Akuntansi Sesuai Aturan Perpajakan Guna Memanfaatkan Insentif Perpajakan Danang Adi Putra; Nikmah Nikmah; Lismawati Lismawati; Fachruzzaman Fachruzzaman; Deasy Emalia; Nurul Qomariah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.2772

Abstract

This study aims to enhance the understanding of tax regulations among Small and Medium Enterprises (SMEs) in Bengkulu, Indonesia, and provide guidance on utilizing tax incentives through proper accounting practices. The research was conducted through a community service program for Liquid Fotocopy SME in Bengkulu, involving training sessions and direct mentoring to teach simple accounting methods for tax compliance. Workshops, surveys, and feedback mechanisms were employed to assess participants' comprehension of accounting and tax obligations. The study found significant improvement in participants' knowledge and skills in managing their businesses, particularly through practical accounting practices, which boosted their motivation and confidence. This enabled them to implement accurate tax calculations, especially once their revenue surpassed the personal tax allowance (PTKP). The findings highlight that training SMEs in basic accounting and tax regulations is crucial for improving financial management and complying with tax obligations. The study is limited to one SME in Bengkulu, with no consideration for regional variations or challenges faced by other SMEs in Indonesia.
Professionalism to Motivation: Mapping Key Determinants of Audit Quality in Government Institution Auditors Deasy Emalia; Arifah, Dinda Zanubaloka; Vika Fitranita
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.13328.2025

Abstract

This research aimed to examine the effect of professionalism, independence, competence, and motivation on audit quality. The population in this study is the auditors of the Bengkulu Provincial government who work at Badan Pemeriksa Keuangan. This study used a purposive sampling method in selecting the sample, with the criteria of being an auditor of Badan Pemeriksa Keuangan at least 2 years. This research was conducted using a quantitative approach. Primary data were collected through a questionnaire containing a list of written questions regarding the influence of professionalism, independence, competence and motivation on Badan Pemeriksa Keuangan auditors in Bengkulu Province. To Analyze the independent variables against the dependent variable, a Smart Equation Modeling analysis by using the SmartPLS 3.0. The results showed that all of the independent variables have a positive influence on audit quality. Therefore, it recommends to create regulations that focus on human resource development, meaning that Badan Pemeriksa Keuangan needs to strengthen professionalism, maintain independence, improve competence, and motivate auditors.
From Ledger to Cloud: A Dynamic Capabilities View of Digital AIS and SME Performance Novta Winkey Pradana; Muhammad Adnan Effendi Putra; Deasy Emalia; Trisna Gayatri
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2001

Abstract

This study maps the intellectual structure of research on digital accounting information systems and SME performance. Using a quantitative bibliometric approach, we analyze 1,000 journal articles indexed in Crossref from 2010 to 2025. We retrieved the data using Publish or Perish and visualized it in VOSviewer, generating network, overlay, and density maps. Three themes emerge: technological enablers, organizational capabilities, and performance outcomes. Interpreted through Dynamic Capabilities Theory, the results provide a process-based framework and highlight platforms, trust, and SME financing as future research priorities.
Penguatan Literasi Biaya Produksi dan Harga Jual bagi Pengolah Hasil Laut Masyarakat Pesisir Kota Bengkulu Muhammad Adnan Effendi Putra; Deasy Emalia
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 2 (2026): April : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i2.3330

Abstract

This community service activity aimed to improve the ability of coastal seafood processors in Bengkulu City to identify production costs and set selling prices more carefully. The activity was conducted using a participatory education approach through initial observation, short interviews, pre-test, practical training, worksheet-based simulation, mentoring, and post-test. The participants were 25 local seafood processors who produced dried fish, fish crackers, fish floss, and other simple processed products. The results showed that most participants previously set prices by following market habits or rough estimates without including labor, packaging, fuel, shrinkage, transportation, and equipment costs. After the training, the average understanding score increased from 52 to 82. Most participants were also able to prepare a simple production cost card and calculate selling prices using a cost-plus pricing approach. The activity concluded that practical and locally contextualized accounting education can help coastal microbusinesses avoid underpricing, understand their real profit, and become more confident in managing small household-based businesses.
FINANCIAL ACCOUNTING IN FAMILYFIRM: A BIBLIOMETRIC ANALYSIS OF EARNINGS MANAGEMENT, REPORTING QUALITY, AND AUDIT RESEARCH Muhammad Adnan Effendi Putra; Trisna Gayatri; Deasy Emalia
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the development, structure, and patterns of research on financial accounting in family firms, focusing on earnings management, reporting quality, and audit research. The research method used was a bibliometric analysis of 162 open-access documents indexed by Scopus for the period 2007–2026. The analysis was conducted using performance analysis and science mapping with the help of Scopus, Microsoft Excel, and VOSviewer to identify publication trends, author productivity, country contributions, influential journals, most-cited documents, and relationships between keywords. The results show that research on financial accounting in family firms has increased significantly, especially after 2020, with key emerging themes including earnings management, family ownership, financial reporting quality, corporate governance, and audit quality. Keyword co-occurrence analysis yielded six research clusters demonstrating the interrelationships between earnings management, financial reporting quality, governance, accounting conservatism, and audit mechanisms. This study concludes that the literature on financial accounting in family firms continues to develop and is still dominated by issues of accounting information quality, the influence of family ownership on reporting behavior, and the role of governance and audit mechanisms in enhancing the credibility of financial reports. Keywords:  Audit Quality, Earnings Management, Family Firms, Financial Reporting Quality, Financial Accounting
Co-Authors Arifah, Dinda Zanubaloka Danang Adi Putra Fachruzzaman Fachruzzaman Lismawati Lismawati Muhammad Adnan Effendi Putra Muhammad Adnan Effendi Putra Nikmah Nikmah Novta Winkey Pradana Nurul Qomariah Trisna Gayatri Vika Fitranita Wijayanti, Indah Oktari