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All Journal Jurnal Akuntansi Kompetif Community Development Journal: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Berajah Journal Keizai Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Journal of Creative Power and Ambition (JCPA)
Bella Putrie Nindyawan
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences

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Digital Marketing Training To Increase The Visibility Of Pesantren Al Amalul Khair (Islamic Boarding School) safrizal, safrizal; Nanda, Novira Fazri Nanda; Bella, Bella Putrie Nindyawan; Arif, Arif Nadzirul Haq E; Putri, Al Putri Oktavia; Indri, Indriani Indah Astuti; Donny , Donny Tirtana Afrizal; devi, Meeradevi Ravikumar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

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Abstract

In the digital era, Islamic boarding schools face significant challenges in promoting their programs and values due to low digital visibility and limited branding efforts. This community service initiative is designed to provide comprehensive digital marketing training aimed at increasing the online presence, engagement, and credibility of Islamic boarding schools. The primary goal is to improve the digital literacy and marketing capacity of Islamic boarding school administrators through structured training in social media management, content creation, digital branding, SEO, and performance analysis. The training includes interactive workshops, hands-on practice, mentoring, and ongoing evaluation, with key performance indicators such as at least a 50% increase in social media engagement, growth in followers, and higher new student interest through digital outreach within six months after the program. Quantitative evaluation using pre-test and post-test shows that participants’ competencies in digital marketing concepts, social media management, content creation, branding, and insight analysis increased in the “excellent” category, with several skill aspects improving by more than 100%. Qualitative indicators also demonstrate a rise in the number of participants confident in managing social media (from 10% to 90%) and able to create digital content (from 15% to 80%), as well as an increase in posting frequency to 3–4 times per week and the availability of formal branding guidelines. This program aligns with the national priority of digital transformation in education and community empowerment and proves effective in strengthening the professional, adaptive, and relevant image of Islamic boarding schools in the digital era.
Fixed Asset Intensity, Debt Ratio, and Effective Tax Rates: Evidence From Indonesian Energy Companies Bella Putrie Nindyawan; Arif Nadzirul Haq; Arif Mahasin Sondani
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.568

Abstract

This study evaluates the impact of fixed asset intensity and debt ratio on the effective tax rate (ETR), incorporating firm size as a control variable. The primary focus is to examine tax management strategies through the optimization of asset and financing structures to reduce the real tax burden. Employing a quantitative method with multiple linear regression analysis, this research observes 96 data points from 32 energy sector companies for the 2022–2024 period, selected through purposive sampling. The findings indicate that fixed asset intensity has a significant negative effect on the ETR due to the role of depreciation expenses as a tax shield. Conversely, the debt ratio has no significant effect, suggesting that debt levels are not the primary determinant of the tax burden within this sample. With an Adjusted R-Square value of 30.1%, this model provides insights for management regarding asset administration and for tax authorities concerning the fiscal characteristics of capital-intensive industries.
PELATIHAN AKUNTANSI DAN KEWIRAUSAHAAN UNTUK KEMANDIRIAN PANTI ASUHAN Yolanda Safitri Nelaz; Dinna Nurhasanah; Neni Afriyani; Bella Putrie Nindyawan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 6 (2025): Vol. 6 No. 6 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i6.52105

Abstract

Panti asuhan memiliki peran penting dalam membantu anak-anak yatim, piatu, dan kurang mampu agar memperoleh pengasuhan, pendidikan, serta kebutuhan hidup yang layak. Namun, banyak panti asuhan menghadapi kendala dalam pengelolaan keuangan dan minimnya keterampilan kewirausahaan yang berdampak pada keberlanjutan lembaga. Kegiatan pengabdian masyarakat ini dilaksanakan sebagai upaya meningkatkan kapasitas pengurus dan anak asuh panti. Pelatihan ini mencakup sosialisasi pentingnya akuntansi dan kewirausahaan, praktik pencatatan laporan keuangan sederhana, penggunaan alat bantu pencatatan manual maupun digital, serta pengembangan ide dan manajemen usaha kecil. Metode yang digunakan meliputi pelatihan, pendampingan, dan bimbingan agar peserta mampu menerapkan ilmu dalam kegiatan sehari-hari panti. Hasil kegiatan menunjukkan peningkatan pemahaman pengurus dalam menyusun laporan keuangan yang lebih transparan dan akuntabel, serta tumbuhnya minat dan kemampuan kewirausahaan anak asuh melalui pengembangan unit usaha sederhana di panti. Kegiatan ini berkontribusi terhadap terciptanya sistem pencatatan keuangan berkelanjutan, peningkatan kemandirian finansial panti, dan pemberdayaan anak-anak asuh sebagai bekal menghadapi masa depan. Dengan demikian, program ini menjadi langkah nyata dalam memperkuat tata kelola lembaga sosial secara mandiri dan berkelanjutan.
Analysis of Potential Financial Distress Using the Altman Z-Score Method in the Property Sector Affected by High Interest Rates (Case Study: PT Lippo Karawaci Tbk Period 2023–2025) Bella Putrie Nindyawan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

The tight monetary policy characterized by higher-for-longer interest rates during the 2023–2025 period poses a severe challenge to the capital-intensive property industry. This study aims to measure and analyze the potential of financial distress at PT Lippo Karawaci Tbk as an impact of these macroeconomic fluctuations. The research method employed is descriptive quantitative with a single case study design utilizing secondary data from audited financial statements for the 2023–2025 period. The corporate financial health was calculated using the Modified Altman Z-Score model through four variable components (X₁, X₂, X₃, X₄). The calculation results reveal that LPKR consistently remained in the Safe Zone, generating a Z-score of 2.985 in 2023, jumping to 4.976 in 2024, and reaching 5.423 in 2025, which comfortably exceeds the minimum critical threshold of Z > 2.90. Despite extreme contractive pressure on pure operating asset productivity driven by shrinking residential sales margins, corporate financial stability was salvaged by a drastic reinforcement in its capital structure and a radical reversal of retained earnings from deficit to surplus. This exponential financial leap was triggered by managerial strategic agility through the divestment of shares in its healthcare subsidiary, Siloam Hospitals, to settle its foreign currency-denominated senior notes. The research implications confirm that portfolio diversification and disciplined debt restructuring effectively act as a natural resilience in mitigating bankruptcy risks amidst external monetary crises
Pupuk Kalsium Organik Cangkang Telur untuk Peningkatan Kualitas Mentimun Kecamatan Siak Bella Putrie Nindyawan; Al Putri Oktavia; Arif Nadzirul Haq E.; Purfaji
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1360

Abstract

Tingginya ketergantungan petani mentimun di Kecamatan Siak pada pupuk kimia komersial berdampak pada membengkaknya biaya input produksi. Di sisi lain, akumulasi limbah cangkang telur UMKM lokal belum dimanfaatkan secara optimal. PKM ini bertujuan mensosialisasikan manfaat kalsium organik dan menyerahkan produk stimulus Pupuk Kalsium Organik Cair (PKOC) berbasis limbah cangkang telur kepada petani. Metode pelaksanaan meliputi preparasi produk, sosialisasi konsep ekonomi sirkular, dan penyerahan stimulus pupuk. Hasil pengabdian menunjukkan kegiatan berjalan lancar dengan respons sangat positif serta komitmen tinggi dari mitra untuk menguji coba produk di lahan mereka. Berdasarkan analisis biaya, inovasi berbasis limbah gratis ini secara ekonomis diproyeksikan berpotensi besar memangkas pengeluaran kas belanja pupuk komersial petani. Kesimpulannya, program inisiasi awal ini sangat penting sebagai landasan strategis peralihan menuju kemandirian pertanian mentimun lokal yang ramah lingkungan dan efisien Kata Kunci: Cangkang Telur, Pupuk Kalsium Organik, Petani Timun, Kecamatan Siak
PERAN AUDIT INTERNAL DALAM MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN RUMAH SAKIT YOLANDA SAFITRI NELAZ; DINNA NURHASANAH; NENI AFRIYANI; BELLA PUTRIE NINDYAWAN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4771

Abstract

This research analyzes the role of internal audit in improving the accountability and transparency of hospital financial statements. Hospitals, as health service institutions, are required to manage finances from various sources according to standards and regulations. Using qualitative descriptive methods and a case-study approach, data was collected from interviews, questionnaires, and document analysis in several hospitals with active internal audit units in Pekanbaru. Results indicate that effective internal audit implementation enhances planning, scope, standardization, and communication of findings to management, significantly improving the accuracy and compliance of financial statements. Despite encountering challenges such as limited resources and work culture, internal audit remains central for continuous improvement in financial governance. These findings suggest that strengthening internal audit capacity and support systems is vital for trustworthy and transparent reporting in hospitals.
MODEL DETERMINASI AGRESIVITAS PAJAK: ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN KARAKTERISTIK PERUSAHAAN PADA INDUSTRI PERBANKAN INDONESIA BELLA PUTRIE NINDYAWAN; ARIF NADZIRUL HAQ E.
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4774

Abstract

Tax aggressiveness in Indonesia’s banking industry has attracted growing attention amid the increasing demand for Environmental, Social, and Governance (ESG) implementation. This study aims to develop a determination model of tax aggressiveness in Indonesia’s banking sector by integrating the ESG approach with firm characteristics such as profitability, firm size, and capital structure. The research employs panel data regression analysis using secondary data from banks listed on the Indonesia Stock Exchange. The results indicate that ESG and capital structure have no significant effect on tax aggressiveness, while firm size and profitability exert a positive influence on tax aggressiveness in Indonesian banking. The adjusted R-square value of 51.57% demonstrates the model’s explanatory power in capturing variations in tax aggressiveness within the banking sector. These findings provide empirical contributions to the accounting and governance literature and serve as a basis for policy recommendations aimed at enhancing tax compliance and sustainability.
Pengaruh Pemahaman Risiko Audit dan Ekspektasi Penghargaan Finansial terhadap Minat Mahasiswa Berkarir sebagai Auditor Eksternal Arif Nadzirul Haq; Bella Putrie Nindyawan; Novira Fazri Nanda
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3032

Abstract

The growth of accounting graduates in Indonesia has not been accompanied by a proportional increase in the number of public accountants, driven by students' low interest in pursuing a career as an external auditor in Public Accounting Firms (KAP). This study aims to examine the effect of audit risk understanding and financial reward expectations on accounting students' career intentions as external auditors. This research is explanatory quantitative in nature, employing a survey method. Data collection was conducted using a Likert-scale questionnaire distributed via Google Forms to 50 accounting students selected through purposive sampling. Data analysis techniques included classical assumption tests and multiple linear regression analysis, executed using SPSS software. The results demonstrate that audit risk understanding and financial reward expectations, both partially and simultaneously, have a positive and significant effect on career intentions as an external auditor.
PENGARUH LITERASI ANGGARAN DAN MEDIA SOSIAL TERHADAP PERSEPSI MAHASISWA TENTANG TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH Arif Nadzirul Haq E; Bella Putrie Nindyawan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2553

Abstract

Transparency in regional financial management is an important foundation in creating accountable and trustworthy governance. This study explores how budget literacy and social media usage influence students' perceptions of transparency in regional financial management. The study used a quantitative approach with a survey method of 42 active accounting students who have taken public finance courses and have active social media accounts. Data were collected through a questionnaire compiled with a 5-point Likert Scale, then analysed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using the SPSS application. The results showed that budget literacy significantly influenced students' perceptions of transparency in regional financial management, social media also significantly influenced students' perceptions of transparency in regional financial management, and both variables simultaneously significantly influenced students' perceptions of transparency in financial management. These findings indicate that increasing budget literacy and utilizing social media as a means of budget education can strengthen students' positive perceptions of transparency in regional financial management, thus implicating the need for more comprehensive financial literacy programs in higher education institutions.
SUSTAINABILITY REPORTING AND ESG DISCLOSURE QUALITY IN THE ERA OF DIGITAL ACCOUNTING TRANSFORMATION Prastika Suwandi Tjeng; Rina Nopianti; Bella Putrie Nindyawan
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.719

Abstract

Digital accounting transformation has shifted the paradigm of corporate reporting through the application of several digital technologies that might raise the standard of information about sustainability. This modification encourages businesses to create Environmental, Social, and Governance (ESG) disclosures and sustainability reports that are more accurate, transparent, and in accordance with stakeholder demands. This study aims to analyze the role of digital accounting transformation in improving the quality of sustainability reporting and ESG disclosures through a literature review approach. The research method uses a literature study by reviewing various reputable scientific articles, books, and relevant academic documents regarding digital accounting transformation, the caliber of ESG disclosures and sustainability reporting. The study's findings show that the use of digital technologies including blockchain, cloud accounting, intelligence, and big data analytics, and integrated reporting systems, can improve data accuracy, information transparency, report preparation speed, verification process effectiveness, and compliance with sustainability reporting standards. On the other hand, the quality of ESG disclosures is still influenced by various challenges, including organizational readiness, data governance, cybersecurity, human resource competency, and evolving regulatory dynamics. Therefore, successful digital accounting transformation requires synergy between technological innovation, good corporate governance, and sustainability strategies to produce more credible, relevant, and decision-supporting ESG reporting. This research provides a conceptual contribution to enriching the literature discusses the connection between raising the standard of sustainability reporting in the digital age and digital accounting transformation.
Co-Authors Al Putri Oktavia Arif Mahasin Sondani Arif Nadzirul Haq Arif Nadzirul Haq E Arif Nadzirul Haq E. Arif, Arif Nadzirul Haq E devi, Meeradevi Ravikumar Dinna Nurhasanah Donny , Donny Tirtana Afrizal Indri, Indriani Indah Astuti Nanda, Novira Fazri Nanda Neni Afriyani Nopianti, Rina Novira Fazri Nanda Purfaji Putri, Al Putri Oktavia Safrizal Safrizal Suwandi, Prastika Tjeng Yolanda Safitri Nelaz