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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Rizal Bakti
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Other

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The Urgency Of Transparency In State Officials' Spending To Reduce Corruption Rates In Indonesia Desyi Erawati; Raihan Hanasi; Rizal Bakti; Muhammad Aiman; Apriani Riyanti
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1447

Abstract

Corruption remains a structural and endemic challenge that hampers economic development, undermines democratic institutions, and erodes public trust in Indonesia. Despite various legal and institutional reforms, the level of corruption, as measured by indices such as Transparency International's Corruption Perceptions Index (CPI), has not shown significant, sustained improvement. This study argues that one critical gap in the public accountability system is the lack of adequate, specific transparency in reporting the operational and discretionary expenditures of state officials, particularly at the executive and legislative levels. The purpose of this study is to analyze the theoretical and empirical urgency of implementing a comprehensive transparency regime for official expenditures (e.g., official travel, representation costs, and the use of tactical/operational funds) to prevent and detect corrupt practices early. Drawing on the Theory of Public Accountability and international experience (e.g., Freedom of Information Acts), this study uses a normative-empirical approach to identify a negative correlation between expenditure data disclosure and corruption incidents. The central hypothesis is that spending transparency creates a deterrent effect through heightened public scrutiny, thereby significantly reducing opportunities for misappropriation and strengthening officials' ethical commitment. This finding is crucial for formulating evidence-based anti-corruption policies in Indonesia, particularly regarding revisions to the Public Information Disclosure Law (KIP) and regulations on State Officials' Wealth Reports (LHKPN).
Analisis Dilema Etika Dalam Profesi Akuntan Publik (Studi Kasus Pada Kantor Akuntan Publik Heru Satria Rukmana 2022-2024: (Case Study at Public Accounting Firm Heru Satria Rukmana 2022-2024) Wahjuny Djamaa; Annisa Annisa; Rizal Bakti; Heirunissa Heirunissa; Rio Eldianson
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7658

Abstract

This study aims to analyze the ethical dilemmas faced by public accountants in the implementation of financial statement audits at the Public Accounting Firm Heru Satria Rukmana for the 2022-2024 period. This research uses a descriptive method with a qualitative approach through interviews with three parties, namely public accountants, clients, and audit managers. The results of the study show that public accountants in this office often experience ethical dilemmas in the form of pressure from clients to adjust audit results according to the interests of management. Despite this, the majority of accountants still adhere to the applicable professional code of ethics and auditing standards. Clients rated the auditor as having good integrity and independence, although some clients admitted to having tried to put pressure on the auditor. On the other hand, audit managers have an important role in handling dilemmatic situations and maintaining the implementation of the code of ethics in the office environment. Overall, Public Accounting Firm Heru Satria Rukmana has made efforts to implement professional ethical standards well, although challenges from external pressures are still the main obstacles that need to be anticipated. This research is expected to be a reference for the public accounting profession in facing ethical dilemmas and maintaining professionalism and integrity in the implementation of duties.
Socialization of Good Communication for MSMEs to Increase Revenue and Service Quality Nova Ch. Mamuaya; Rizal Bakti; Muh. Taufik Iqbal; Eris Nur Dirman; Olivia Tahalele
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5277

Abstract

A fundamental problem hindering the acceleration of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is the low level of service communication competency, which results in poor customer experience and low sales conversion rates. This community service activity aims to socialize and provide assistance in effective communication strategies to improve service quality and partner operational income. This program is implemented collaboratively by a consortium of academics from four strategic institutions: Manado State University, Jakarta Global University, Fajar University, and Pattimura University. The implementation method uses Participatory Technology Assistance (PTA) which includes persuasive communication workshops, service excellence training, and the implementation of an AI-based communication assistant (ChatGPT) for digital service optimization. The results of the activity show an 88% increase in partner understanding of business communication ethics and a positive correlation with a 15-20% increase in daily turnover in the first month after the intervention. This synergy has succeeded in creating service communication standards that are adaptive to local cultural characteristics in North Sulawesi, Jakarta, Makassar, and Maluku.
Co-Authors Annisa Annisa Desyi Erawati Dirman, Eris Nur Heirunissa Heirunissa Muh. Taufik Iqbal Muhammad Aiman Nova Ch. Mamuaya Olivia Tahalele Raihan Hanasi Rio Eldianson Riyanti, Apriani Wahjuny Djamaa