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All Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Riset Manajemen dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Fundamentum: Jurnal Pengabdian Multidisiplin Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Karya Nyata: Jurnal Pengabdian Kepada Masyarakat
Annisa Fitriah Mudassir
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Akuntansi dalam Pengambilan Keputusan Bisnis di Era Digital Annisa Fitriah Mudassir
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.864

Abstract

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.
Integrasi Kebijakan Pengelolaan Lingkungan dan Pembangunan Berkelanjutan di Kota Jayapura Annisa Fitriah Mudassir; Muhammad Khaidir Kahfi Natsir
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 4 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i4.3933

Abstract

This paper discusses the integration of environmental management policies and sustainable development in the city of Jayapura, which is an important city in Indonesia with a rich diversity of natural resources and significant environmental challenges. The issues raised pertain to the necessity of understanding and implementing a holistic approach to policies that integrate environmental aspects into the regional development process. This research aims to explore the relationship between environmental management policies and sustainable development, as well as to identify the legal principles underlying environmentally sustainable management in Jayapura. The methods used in this study include a normative legal approach and empirical analysis with descriptive analysis, encompassing literature studies and data collection from various sources, including policy documents, interviews with stakeholders, and field observations. The findings indicate that despite the existence of a supportive legal framework, such as the Environmental Management Law and local policies, challenges in the implementation of environmental policies in Jayapura remain significant. Pollution, ecosystem degradation, and conflicts between land use for development and environmental preservation are critical issues that need to be addressed. Furthermore, this research finds that community participation in environmental management is crucial for achieving sustainable development goals. Local communities need to be involved in the decision-making processes to ensure that the policies adopted are not only economically beneficial but also consider environmental sustainability and social welfare. The conclusion drawn is the need for continuous evaluation and oversight of environmental policies, as well as strengthening community capacity in natural resource management. Thus, effective integration of environmental management policies can be achieved, ultimately supporting inclusive and sustainable development in the city of Jayapura.
Pengaruh Etika dalam Praktik Akuntansi terhadap Kepercayaan Publik Annisa Fitriah Mudassir
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 4 (2024): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v2i4.3111

Abstract

Ethics in accounting practice is a fundamental aspect that plays a crucial role in building, maintaining, and enhancing public trust in financial statements and the information presented by companies. In an increasingly complex and competitive business context, where transparency and accountability are paramount, the application of professional ethical principles by accountants not only contributes to the integrity of financial reports but also influences the perceptions and trust of stakeholders, including investors, creditors, and the general public. This article delves deeply into the impact of accountants' professional ethics on public perception and how the application of ethical principles can enhance the integrity of financial statements. Through a qualitative approach involving in-depth interviews with accountants, financial managers, and stakeholders across various industries, this research identifies factors that support and hinder the application of ethics in accounting practice. The study also explores how organizational culture, ethics education, and regulations play a role in shaping accountants' ethical behavior. The findings indicate that the strong application of ethics in accounting practice significantly contributes to the enhancement of public trust. This trust, in turn, positively impacts the reputation of the company, which is crucial for long-term business sustainability. Furthermore, this article identifies the challenges faced by accountants in applying ethical principles, including pressure from management to present more favorable financial reports and the lack of adequate ethics education in accounting curricula. Thus, this article aims to provide valuable insights for practitioners, academics, and policymakers regarding the importance of ethics in accounting as a foundation for creating trustworthy financial statements. Additionally, the article recommends the need for improved ethics education in accounting educational institutions and the strengthening of regulations that encourage the application of higher ethical standards in accounting practice. With these measures, it is expected that public trust in financial statements can continue to be enhanced, supporting better decision-making by stakeholders and ultimately strengthening the foundation of a more transparent and accountable economy.
Peningkatan Kesadaran Berbangsa dan Bernegara pada Siswa di SMP Santo Paulus Abepura Muhammad Khaidir Kahfi Natsir; Dwight Nusawakan; Annisa Fitriah Mudassir; Abdul Malik Mufty
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2025): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v2i2.1336

Abstract

Technological advances that occur in the Globalization Era have a major impact on a person's mental development, especially for High School Students who in their daily activities require updated information to develop their abilities. The activities carried out if not accompanied by an understanding of the dynamics of social change, they will experience problems of Moral Decadence due to the lack of understanding of National and State Awareness. One form that can be done to increase students' understanding of the importance of national and state awareness is through counseling activities. Therefore, the provision of material on understanding the Increase in National and State Awareness to the young generation of Indonesia must always be carried out with the aim that the young generation of Indonesia can understand the positive culture in Indonesia which is very important to implement in order to create unity and unity of the Indonesian nation.
Penguatan Kapasitas UMKM dalam Menghadapi Aspek Hukum dan Perizinan Pendampingan Hukum bagi Pelaku Usaha di Desa Doyo Baru Muhammad Khaidir Kahfi Natsir; Dwight Nusawakan; Annisa Fitriah Mudassir; Abdul Malik Mufty
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 4 (2025): Oktober: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i4.2278

Abstract

Strengthening the capacity of Micro, Small, and Medium Enterprises (MSMEs) is a crucial step in enhancing competitiveness and sustainability in Indonesia, especially in rural areas such as Doyo Baru Village. Many MSME actors in this village face difficulties in understanding and fulfilling the legal aspects and permits required to operate their businesses legally and effectively. This research aims to provide comprehensive legal assistance to MSME actors, focusing on understanding regulations, licensing processes, and consumer rights. The methodology used in this research is a participatory approach that includes training, group discussions, and individual consultations. The results of this activity show a significant increase in the understanding of legal and licensing aspects among MSME actors, with 80% of participants reporting improved knowledge and confidence in facing legal challenges. Additionally, participants have started to apply the knowledge gained in their daily practices, such as business registration and consumer protection. The conclusion of this research emphasizes the importance of ongoing support for MSMEs to adapt to regulatory changes and improve their competitiveness in the market. It is hoped that this legal assistance program can serve as a model for other regions in efforts to empower MSMEs.
Penerapan Prinsip Hukum dan Etika dalam Praktik Bisnis: Pelatihan untuk Meningkatkan Kesadaran Hukum di Kalangan Pengusaha Muda Kota Jayapura Muhammad Khaidir Kahfi Natsir; Dwight Nusawakan; Abdul Malik Mufty; Annisa Fitriah Mudassir; Ika Fitrianita; Magdhalena Tasik Todingrara; Ayub Jose Luhut Parulian Simanjuntak
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 4 No. 2 (2026): Mei: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v4i2.1693

Abstract

In the context of rapid economic development, young entrepreneurs in Jayapura City face the challenge of understanding and applying the principles of law and ethics in their business practices. Law and ethics are essential foundations for creating a sustainable and responsible business environment. This research aims to evaluate the effectiveness of a training program designed to enhance legal awareness among young entrepreneurs. The training includes the delivery of material on business law, consumer protection, and business ethics, as well as interactive discussions and case studies. The methods used in this study include data collection through pre-training and post-training questionnaires, as well as in-depth interviews with participants. The analysis results show a significant increase in participants' understanding of legal and ethical business principles, with average questionnaire scores rising from 55% to 85% after the training. These findings indicate that the training not only enhances participants' knowledge but also builds their confidence in applying legal and ethical principles in their daily business practices. Therefore, this training program is expected to contribute to the development of better and more responsible business practices in Jayapura City.
Analisis Risiko Audit dan Strategi Mitigasinya dalam Menghadapi Perubahan Lingkungan Bisnis pada Sektor Perbankan Annisa Fitriah Mudassir
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 3 (2026): Mei: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i3.2384

Abstract

Changes in the business environment of the banking sector during the 2020–2025 period have created new challenges for audit activities. The COVID-19 pandemic, accelerated digital transformation, the development of financial technology (fintech), cybersecurity threats, and regulatory changes have significantly altered the banking risk profile. These conditions require auditors to adopt a more adaptive Risk-Based Auditing (RBA) approach in identifying, assessing, and managing risks. This study aims to analyze the impact of changes in the business environment on audit risk, identify the challenges faced by auditors, and formulate effective mitigation strategies in the banking sector. The study employs a qualitative approach using a synthetic case study method based on secondary data derived from banks’ annual reports, regulatory publications, industry reports, and academic literature from 2020–2025. The findings indicate that changes in the business environment have increased the complexity of audit risks, particularly those related to technology-based operational risks, compliance risks, strategic risks, and cybersecurity risks. The main challenges faced by auditors include the increasing velocity of risk changes, gaps in information technology competencies, the complexity of digital data management, and the limitations of conventional audit methods. Therefore, the utilization of audit technology, enhancement of auditor competencies, integration of audit and risk management functions, and the implementation of continuous auditing are essential strategies for improving the effectiveness of Risk-Based Auditing.
Co-Authors Abdul Malik Mufty Ayub Jose Luhut Parulian Simanjuntak Dwight Nusawakan Ika Fitrianita Magdhalena Tasik Todingrara Muhammad Khaidir Kahfi Natsir