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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Management and Social Sciences
Viery Erlangga Nugraha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pentingnya Pencatatan Keuangan yang Akurat untuk Keberhasilan UMKM Kedai Mochi Gaol Marlinda Ina; Viery Erlangga Nugraha; Revalina Dwi Anggita; Aura Shavina Unnov Salsabilla; Dewa Wahyu Aryanta; Sri Rahayuningsih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2170

Abstract

UMKM Mochi Gaol is a business engaged in the production and sale of mochi. This report aims to provide an overview of the performance of Mochi Gaol UMKM over a period of 1 month. This research was conducted by qualitative descriptive method. Data was collected through interviews with UMKM owner Mochi Gaol, direct observation at the place of business, and analysis of related documents. UMKM Mochi Gaol was founded in 2020 by Putri Retno Mengasih. This business produces various types of mochi with unique flavors and variations. UMKM Mochi Gaol markets its products through online and offline. During the 1-month period, Mochi Gaol UMKM experienced an increase in sales. This is driven by several factors, such as the increasing popularity of mochi, effective marketing strategies, and good product quality. Mochi Gaol UMKM also face several challenges, such as intense competition, limited capital, and limited access to raw materials. To overcome this challenge, Mochi Gaol UMKM need to improve the quality of their products, expand their marketing strategies, and establish cooperation with other parties. The conclusion from the results of the Mochi Gaol UMKM research shows that the Mochi Gaol business has bright prospects. With the right strategy, Mochi Gaol UMKM can continue to develop and contribute to the local economy.
Analisis Kasus Penawaran Umum Perdana Palsu dan Pencucian Uang pada PT Mirae Asset Sekuritas Indonesia Dian Pramesti Agustina; Cholifatun Nisa; Viery Erlangga Nugraha; Revalina Dwi Anggita; Tries Ellia Sandari
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.902

Abstract

Skandal IPO fiktif dan pencucian uang yang menyeret PT Mirae Asset Sekuritas Indonesia telah tercatat sebagai salah satu prahara terbesar di industri pasar modal tanah air. Riset ini sengaja diorientasikan untuk membedah kontribusi akuntansi forensik serta audit investigatif dalam melucuti modus operandi sekaligus melacak sirkulasi dana gelap di dalamnya. Mengadopsi metode studi kasus kualitatif berbalut pendekatan forensik, penelitian ini mengandalkan pisau analisis berupa pemeriksaan transaksi, pelacakan aset (asset tracing), dan forensic data mining. Temuan lapangan membuktikan bahwa instrumen akuntansi forensik sangat andal dalam mengurai jaringan pencucian uang yang dibungkus rapi lewat legalitas formal, perdagangan semu (wash trading), manipulasi pembukuan, hingga program CSR bodong. Mengguritanya skema ini terbukti mengomandani 7 korporasi dan 58 akun atas nama orang lain (nominee), yang sukses mengeruk keuntungan haram senilai Rp14,5 triliun serta mengatrol harga saham PT Berkah Beton Sadaya Tbk hingga tembus 7.150 persen. Alur dana yang bertingkat-tingkat tersebut merefleksikan siklus klasik money laundering: placement, layering, dan integration. Pada akhirnya, kajian ini menegaskan urgensi restrukturisasi kapasitas praktisi forensik sekaligus optimalisasi piranti digital modern seperti big data dan kecerdasan buatan (AI) guna memberangus kejahatan kerah putih di bursa efek.
Co-Authors Aura Shavina Unnov Salsabilla Cholifatun Nisa Dewa Wahyu Aryanta Dian Pramesti Agustina Marlinda Ina Revalina Dwi Anggita SRI RAHAYUNINGSIH Tries Ellia Sandari