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p-Index From 2021 - 2026
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All Journal Journal Of Business, Finance, and Economics (JBFE) Society: Jurnal Pengabdian Masyarakat
Wahjuny Djamaa
Sekolah Tinggi Ilmu Ekonomi GICI
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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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.
Empowering Roti Mashita MSMEs in Bogor: Optimizing Digital Marketing and Business Management Based on SWOT Analysis Heirunissa; Jhonson Sitanggang; Wahjuny Djamaa; Rio Eldianson; Muhammad Andriansyah; Prastianti
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2026): Mei
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/r45sm193

Abstract

The Roti Mashita MSME in Bogor has great potential with good product quality and affordable prices, but faces obstacles in digital marketing and simple business management aspects amidst the tight competition of modern bakeries. This community service activity aims to formulate an appropriate business development strategy for the Roti Mashita MSME through a SWOT analysis approach. The method used is descriptive qualitative with data collection through observation, in-depth interviews, and SWOT matrix analysis (Strengths, Weaknesses, Opportunities, Threats). The analysis results show that Roti Mashita MSME is in a strong position in terms of product quality (S), but weak in digital presence (W). There is a significant opportunity in the trend of delivery services in Bogor (O), although the threat of rising raw material prices still looms (T). The formulated strategies include accelerating digital marketing, registering on food delivery platforms, and improving simple financial management. Through a SWOT matrix analysis based on the results of S-O (Strength-Opportunities), W-O (Weaknesses-Opportunities), S-T (Strength-Threat) and W-T (Weaknesses-Threat), the results show that the Bogor market has great potential for unyil bread products due to the diverse character of consumers and high tourism activities. The implementation of a SWOT-based strategy is expected to increase the competitiveness and market reach of Roti Mashita MSMEs in a sustainable manner.
Co-Authors Annisa Annisa Heirunissa Heirunissa Heirunissa Jhonson Sitanggang Muhammad Andriansyah Prastianti Rio Eldianson Rizal Bakti  Rio Eldianson