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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Panrita Abdi - Jurnal Pengabdian pada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Sains Sosio Humaniora Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Abdi Insani Jurnal Buana Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Indonesian Journal of Business Analytics (IJBA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Comprehensive Science Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Padma: Jurnal Pengabdian Kepada Masyarakat JAMER Jambi Accounting Review (JAR) Greenation International Journal of Economics and Accounting Jurnal Akuntansi dan Sistem Informasi
Rita Friyani
Faculty Of Economics And Business, Universitas Jambi, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENINGKATAN KINERJA KEUANGAN MELALUI PEMANFAATAN STROBERI KASIR PADA UMKM KULINER DI PELABUHAN PERIKANAN KUALA TUNGKAL Rosmeli Rosmeli; Nurhayani; Rita Friyani; Wiralestari; Novita Ekasari
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 9 No. 2 (2025): Jurnal Panrita Abdi - April 2025
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v9i2.22179

Abstract

Culinary MSMEs are a type of MSME that continues to grow and develop. In the city of Kuala Tungkal, there are many MSMEs in this sector. At the fishing port, there are four MSMEs that process fishery products, including crackers and restaurants. Currently, financial management and transaction recording are done manually and in a simple manner. Therefore, this community service initiative aims to: (1) Introduce the Strawberry Cashier application to MSME partners. (2) Assist partners in using the cashier application for financial transactions and reporting. The methods used in this service activity include: (1) Outreach activities through lectures and demonstrations. During these sessions, the Strawberry Cashier application was introduced and explained. (2) Training activities on how to use the Strawberry Cashier application, conducted through practical exercises. In these sessions, participants practiced using the cashier application for financial transactions and reporting. The results of this community service activity are: (1) 100% of culinary MSMEs at the fishing port successfully installed the Strawberry Cashier application and became familiar with its features. (2) MSMEs were able to utilize the application for printing receipts, recording daily cash flow, inputting menus and items for sale, generating transaction reports, and creating financial statements.   ---   UMKM kuliner merupakan salah satu jenis UMKM yang terus mengalami perkembangan. Di Kota Kuala Tungkal sendiri UMKM jenis ini banyak ditemui, Di pelabuhan perikanan terdapat 4 UMKM yang mengolah hasil perikanan berupa kerupuk dan Rumah Makan.  Dalam pengeololaan keuangan dan pencatatan transaksi dilakukan dengan sederhana. Untuk itu pengabdian masyarakat ini bertujuan untuk: (1) Memperkenalkan aplikasi stroberi kasir kepada Mitra dan (2) Membantu mitra mempergunakan aplikasi kasir untuk transaksi dan pelaporan keuangan. Metode yang dipergunakan pada kegiatan pengabdian ini yaitu (1). Kegiatan penyuluhan dengan menggunakan metode ceramah dan demostrasi. Pada kegiatan penyuluhan dilakukan sosialisasi aplikasi stroberi kasir, dan (2) kegiatan pelatihan penggunaan aplikasi stroberi kasir dengan menggunakan metode praktek. Dalam kegiatan ini dilakukan Praktek penggunaan Aplikasi Kasir dalam pembuatan transaksi dan pelaporan keuangan. Hasil kegiatan pengabdian masyarakat adalah (1) 75% UMKM kuliner di Pelabuhan Perikanan sudah dapat menginstal dan mengetahui fitur – fitur dalam aplikasi Stroberi Kasir. (2) Para UMKM sudah dapat mencetak menggunakan aplikasi stroberi kasir dengan bisa memasukan kas harian, menginput menu dan barang yang dijual, mencetak hasil transkasi, dan membuat laporan keuangan.
PEMANFAATAN MEDIA DIGITAL DALAM PEMASARAN KUE TRADISIONAL “WULAN” Rita Friyani; Novita Ekasari; Nurhayani; Wira Lestari; Rosmeli
JURNAL DAYA-MAS Vol. 10 No. 1 (2025): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v10i1.164

Abstract

Digital media is a forum on the internet where its users can represent themselves, interact, cooperate, share, communicate with other users, and form social bonds virtually. Digital media has various impacts that affect people's behavior, namely positive and negative impacts. The cake business produces human food products whose ingredients use processed agricultural and livestock products. This business is widely carried out as a micro, small, to medium-scale home business. “Wulan” Traditional Cake is a culinary business that provides traditional cakes, pastries, and wet cakes, such as engkak and masubah. Wulan Traditional Cake only sells offline and has not utilized digital media for product marketing. Community service aims to make it easier for partners to do marketing using social media such as Instagram and support the RESTRA of the University of Jambi and the vision of UNJA to become a World Class Entrepreneurship University. The service that has been carried out includes the achievement of Technology for Digital Transformation goals. The result of this PPM activity is that “Wulan” Traditional Cake utilizes digital media by creating a special Instagram account to sell online and, in the future, collaborates with applications such as grabfood and gofood to sell online.
The Effect of Green Accounting Implementation, Environmental Performance, and Company Size on the Finance Perfomance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022-2024 Muhammad Riyan Fahlefi; Rita Friyani; Riski Hernando
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.558

Abstract

This study aims to examine the influence of the implementation of green accounting, environmental performance, and company size on financial performance in energy sector companies listed on the Bursa Efek Indonesia during the period 2022-2024. Sampling was conducted using purposive sampling with a sample size of 19 from a total population of 83 companies. The study period of 3 years produced 57 panel data. Data analysis was performed using SPSS version 29 software. The results show that the implementation of green accounting has no effect on financial performance, environmental performance has a negative effect, while company size has a positive effect on financial performance.
PELATIHAN AKSES PERMODALAN KUR DAN LEGALITAS USAHA BAGI PEKERJA MIGRAN INDONESIA DI HONG KONG Rosmeli Rosmeli; Shofia Amin; Haryadi Haryadi; Rita Friyani; Novita Ekasari; Devina Ayu Olivia
Jurnal Abdi Insani Vol 13 No 2 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i2.3398

Abstract

Jumlah Pekerja Migran Indonesia terbanyak berada di Hong Kong. Mayoritas PMI di Hong Kong bekerja sebagai seperti house maid (asisten rumah tangga) dan caregiver (penjaga lansia). Di Hong Kong terdapat satu komunitas PMI yaitu Komunitas Masyarakat Tanggap Hukum (KMTH). Sebagian besar PMI di Hong Kong telah memiliki usaha di Indonesia.  Para PMI di Hong Kong ingin menjadikan hari tua mereka sejahtera dan bahagia setelah pulang ke Indonesia. Pengetahuan tentang permodalan dan legalitas usaha sangat diperlukan oleh PMI.  Pengabdian ini diikuti 35 orang  yang semuanya berjenis kelamin perempuan. Metode pelaksanaan kegiatan ini berupa ceramah, praktek dan diskusi. Dari pengabdian yang telah dilakukan maka PMI dapat mengakses berbagai modal usaha (KUR). KUR  dapat diperoleh dari lembaga perbankan dan lembaga non perbankan. Aspek legalitas usaha, dapat dimulai dengan membuat surat keterangan izin usaha dari RT, lurah atau camat. Kemudian dilanjutkan dengan membuat NIB, PIRT, label halal dan BPOM. Terjadi peningkatan pengetahuan dan kemampuan PMI untuk mendapatkan KUR dan memiliki legalitas usaha setelah dilaksanakan pelatihan, monitoring dan evaluasi pengabdian. Luaran pengabdian ini adalah pelatihan pengajuan KUR dan pendaftaran online NIB yang dapat digunakan oleh PMI. Dilakukan melalui  zoom meeting. Menindaklanjuti akses modal usaha melalui KUR dan aspek legalitas usaha.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Non-Cyclicals Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Nadhifah Zhafarina Diaz; Enggar Diah Puspa Arum; Rita Friyani
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2618

Abstract

This study aims to examine the effect of Good Corporate Governance mechanisms on corporate financial performance. The mechanisms include audit committee, independent commissioners, managerial ownership, and institutional ownership. Financial performance is measured using Return on Assets (ROA). The research object consists of consumer non-cyclicals food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. This study employs a quantitative approach with a purposive sampling technique, resulting in 16 sample companies. Data analysis is conducted using multiple linear regression with SPSS version 26. The results indicate that the audit committee does not have a significant effect on financial performance, while independent commissioners, managerial ownership, and institutional ownership have a significant effect. Simultaneously, all Good Corporate Governance variables significantly affect corporate financial performance
Systematic Literature Review: The Role of Audit Quality in Detecting Fraud Jenny Liana; Rita Friyani; Mukhzarudfa Mukhzarudfa
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3865

Abstract

This research aims to examine articles related to the role of audit quality in detecting fraud. This study uses the blibliometrics-based Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from Scopus' reputable database. The literature search was carried out with a combination of the keywords fraud detection and quality audit. Of the 110 articles identified, as many as 34 articles met the inclusion criteria after going through the selection process using the PRISMA protocol. The results of this study show that fraud detection is a multidimensional phenomenon influenced by a combination of individual auditor factors (competence, professionalism, skepticism), quality of internal governance and control, and the use of technologies such as CAATs, big data analytics, and artificial intelligence. Audit quality has proven to be an important catalyst that strengthens the effectiveness of fraud detection, although traditional proxies such as KAP size and tenure audits do not always consistently explain fraud detection capabilities. Overall, these findings confirm that synergies between audit quality, governance mechanisms, and intelligent automation are needed to improve the effectiveness of fraud prevention and detection.
Determinants of Corruption In Indonesia: The Moderating Role of ICT Syafrul Antoni; Sri Rahayu; Rita friyani; Wira Lestari
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2672

Abstract

This study examines the determinants of corruption in Indonesian provincial governments and investigates the moderating role of information and communication technology (ICT). Specifically, the study analyzes the effects of e-government implementation, local government size, and fiscal dependence on corruption levels. The analysis employs panel data from 31 provincial governments in Indonesia during the period 2019–2023, resulting in 155 observations. A Fixed Effect Model (FEM) is applied to estimate the relationships among the variables. The empirical results indicate that e-government implementation does not significantly reduce corruption, suggesting that digitalization alone is insufficient to improve governance outcomes without strong institutional capacity and effective monitoring mechanisms. In contrast, local government size and fiscal dependence on central government transfers show a significant negative relationship with corruption levels. These findings imply that stronger bureaucratic capacity and stricter fiscal supervision mechanisms may contribute to reducing corruption risks. Furthermore, the moderation analysis reveals that ICT does not strengthen the relationship between e-government and corruption reduction. However, ICT significantly moderates the relationship between government size and corruption, indicating that technological development may increase governance complexity within larger bureaucratic structures when digital governance systems are not optimally implemented. Overall, the findings highlight that digital technology is not a standalone solution for combating corruption. Its effectiveness depends largely on institutional quality, governance capacity, and robust accountability mechanisms.
DETERMINANTS OF INVESTMENT INTEREST OF THE JAMBI CITY COMMUNITY IN THE CAPITAL MARKET Rafika Gina Setiawan; Afrizal; Rita Friyani
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.855

Abstract

The main goal of the study is to investigate how factors like investment knowledge, investment returns, investment risk, and the bandwagon effect affect people's propensity to make investments in Jambi City. The study focuses on residents of Jambi City who have a Single Investor Identification (SID). Using the Slovin formula and a straightforward random sampling strategy, samples were chosen. Respondents were given questionnaires utilizing descriptive approaches throughout the first round of data collection. The outcomes indicate that the community's inclination to engage in capital market investments is significantly shaped by their investment knowledge, investment returns, and the influence of the bandwagon effect. Conversely, the impact of investment risk on the community's willingness to participate in capital market investments appears to be less substantial. It's worth noting that the coefficient of determination (R Square) illustrates that the independent variables effectively explain investment interest, with approximately 36% of this interest attributed to factors not encompassed within the model.
PENGARUH REPUTASI AUDITOR, AUDIT FEE DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Rifki Andio; Rita Friyani; Dahlia Dahlia
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2792

Abstract

This study aims to analyze the effect of auditor reputation, audit fee, and firm size on audit delay in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The phenomenon of audit delay has become an important concern, as the timeliness of financial statement submission serves as a key indicator of the quality of information for stakeholders. The research method employed is a quantitative approach using secondary data obtained from companies’ annual reports. The population includes all primary consumer goods companies, with the sample selected through purposive sampling. Based on these criteria, a total of 77 companies were obtained, resulting in 231 observations over a three-year period. The data analysis technique applied is multiple linear regression analysis using SPSS version 27. This study has fulfilled the classical assumption tests, including normality testing through visual analysis using histogram graphs and Normal P-P Plot. The results indicate that simultaneously, auditor reputation, audit fee, and firm size affect audit delay. Partially, auditor reputation and firm size do not affect audit delay. However, audit fee has a significant negative effect on audit delay, indicating that higher audit fees tend to accelerate the audit completion Keywords: Auditor Reputation, Audit Fee, Firm Size, Audit Delay, Consumer Non-Cyclicals.
MEKANISME PELAPORAN SPT PPh OP USAHA PERKEBUNAN BUAH KELAPA SAWIT MENGGUNAKAN NPPN M. Raffi Fajra; Rita Friyani
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui prosedur penggunaan Norma Penghitungan Penghasilan Neto (NPPN) dalam pelaporan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan bagi wajib pajak orang pribadi yang melakukan usaha perkebunan buah kelapa sawit. Melalui penelitian tugas akhir ini penulis berharap dapat menghasilkan karya penelitian yang dapat bermanfaat bagi para pembacanya, serta memberikan pemahaman mengenai tata cara penggunaan NPPN dalam menghitung penghasilan neto yang diperoleh dari kegiatan usaha. Metode yang digunakan dalam penulisan laporan tugas akhir ini adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, serta studi kepustakaan. Berdasarkan hasil penelitian dapat disimpulkan bahwa penggunaan NPPN dapat mempermudah wajib pajak orang pribadi dalam menghitung penghasilan neto dan melaporkan SPT Tahunan karena tidak memerlukan pembukuan secara rinci.
Co-Authors Achmad Hizazi Afrizal Afrizal Akbar Alfarisi Anissa Wulan D Aprindah Jenny D Bambang Gunawan S Dahlia Dahlia Devina Ayu Olivia Dewi Fitriyani Edy Arisondha Ega Kurniasih Enggar Diah Puspa Arum Enggar Diah Puspa Arum Fredy Olimsar Gowon, Muhammad Haryadi Haryadi Ilham Wahyudi Indah Wahyuningsih Iqbal Kinanta Putra Jenny Liana Leonardo Tegar M. Raffi Fajra Maratusholihah Abd Latif Muhammad Riyan Fahlefi Mukhzarudfa, Mukhzarudfa Nadhifah Zhafarina Diaz Netty Herawaty Novita Ekasari Novita Ekasari Novita Ekasari Dearmi Artis Nurhayani Nurhayani dan Rosmeli Nurhayani Rosmeli Nurhayani Nurhayani Rafika Gina Setiawan Rifki Andio Riski Hernando Shofia Amin Siska Siska Soedjatmiko Sri Rahayu Syafrul Antoni Wahyuningsih, Indah Wira Lestari Wira Lestari Wiralestari Yudi Yudi Yuliana Yuliana Yuliusman - Zalisman Rahmadan