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DIGITAL SMART BUSINESS: PENGUATAN PEMASARAN DAN KEUANGAN UMKM TRUTTY’S TAHOE SUTRA DI ERA EKONOMI KREATIF Albertus Lalaun; Ennis Sarenah Kriekhoff; Theofilus Josias F. K. Matrutty; Melda Dahoklory
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
Publisher : Adisam Publisher

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Abstract

This Community Service (PkM) program aims to enhance the capacity and competitiveness of Trutty’s Tahoe Sutra MSME through the implementation of the Digital Smart Business concept, which focuses on two key aspects: strengthening digital marketing (e-commerce) and improving simple financial management. The main problems identified were the use of conventional product promotion methods and unstructured financial records, which affected business efficiency and decision-making. The program was carried out through mentoring, training, and hands-on implementation, including the creation of e-commerce accounts, optimization of social media for business promotion, and the application of digital-based financial recording tools. The evaluation was conducted using observation, interviews, and comparative analysis of partner skills before and after the program. The results show a significant improvement in the partner’s ability to utilize e-commerce. Business platforms for online promotion and sales. Moreover, the partner began to implement daily cash records and monthly financial reports independently. This activity demonstrates that integrating digital marketing with simple financial management creates an efficient, accountable, and competitive Digital Smart Business model suitable for micro, small, and medium enterprises in the creative economy era.
REVITALISASI TATA KELOLA DAN PERENCANAAN USAHA BUMDES DENGAN BISNIS MODEL CANVAS DI KECAMATAN NUSALAUT KABUPATEN MALUKU TENGAH Meidylisa Patty; Angel Merlyn Pattimahu; Ennis Sarenah Kriekhoff; Audrey Leiwakabessy; Harry Anthony Pierre Sitaniapessy; Trudy Mariona Nussy
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5841

Abstract

This community service program aimed to strengthen the capacity of Village-Owned Enterprises (BUMDesa) managers in governance and business planning in Nusalaut District, Central Maluku Regency. The main challenges faced by BUMDesa in island areas are not related to legal status, but rather to weak governance practices, administrative management, and limited business planning capacity. The program employed a participatory approach through lectures, interactive discussions, and hands-on training using the Business Model Canvas (BMC). Program effectiveness was evaluated through pre-test and post-test assessments. The results indicate a significant improvement in participants’ understanding of governance principles, business planning, and business model mapping based on local potential, particularly in the fisheries sector as a pillar of village food security. The activity also fostered awareness of the importance of inter-village collaboration among BUMDesa in island contexts. Overall, this program contributes to strengthening the institutional and managerial capacity of BUMDesa in a sustainable manner.
The Relationship Between Internal Auditors’ Personal Characteristics, Digital Forensic Technology, and the Ability to Identify Fraud Red Flags in Financial Statements Audry Leiwakabessy; Ennis Sarenah Kriekhoff
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.247

Abstract

Background: Financial statement fraud has become more complex in the information age, exposing internal auditors to various challenges in identifying fraud red flags. Objective: This research analyzes the effects of personal characteristics and digital forensic technology on internal auditors’ ability to detect fraud red flags and examines how these two variables interact with each other. Methods: This study used a quantitative approach with a cross-sectional survey design. Primary data were collected through structured questionnaires administered to 25 purposively selected internal auditors from public companies listed on the Indonesia Stock Exchange. The data were analyzed using multiple regression and moderation analysis with SPSS version 26. Results: The multiple regression analysis revealed that internal auditors’ personal characteristics significantly predicted fraud detection ability (β = 0.487, p = 0.005), as did digital forensic technology (β = 0.298, p = 0.030). The moderation analysis indicated a significant interaction effect (β = 0.018, p = 0.036, ΔR² = 6.5%), suggesting that the two variables synergistically enhance fraud detection. The combined model explained 62.4% of the variance in red flag identification (R² = 0.624, F = 18.267, p < 0.001). Conclusion: The study concludes that combining strong auditors’ personal characteristics with appropriate digital forensic technology produces a synergistic effect that significantly enhances fraud red flag detection (ΔR² = 6.5%). Organizations are recommended to invest concurrently in auditor competency development and digital forensic infrastructure, as the interaction effect demonstrates that dual investment yields outcomes exceeding the sum of individual contributions.
Dampak fluktuasi suku bunga terhadap profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk Ennis Sarenah Kriekhoff; Victor Amanusa Talakua; Johanis M. Tetelepta; Albertus Lalaun
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/992580

Abstract

Penelitian ini merevisi dan memperkuat analisis hubungan fluktuasi suku bunga kebijakan dengan profitabilitas PT Bank Rakyat Indonesia (Persero) Tbk (BBRI) selama 2023Q1-2026Q1. Penelitian menggunakan data sekunder triwulanan aktual sebanyak 13 observasi (n=13), bukan data proyeksi; periode dipilih karena mencakup fase suku bunga tinggi pascapandemi, penurunan BI Rate pada 2025, serta ketersediaan laporan keuangan BRI sampai 31 Maret 2026. Variabel independen adalah BI Rate rata-rata triwulanan, sedangkan profitabilitas utama diukur dengan ROA setelah pajak. ROE, NIM, BOPO, NPL gross, dan LDR digunakan sebagai indikator pendukung; BOPO, NPL gross, dan LDR dimasukkan dalam model kontrol terbatas. Analisis dilakukan melalui statistik deskriptif, korelasi Pearson, regresi linier sederhana, regresi kontrol parsimonious, uji Shapiro-Wilk, Breusch-Pagan, Breusch-Godfrey/Durbin-Watson, VIF, bootstrap confidence interval, permutation test, dan uji sensitivitas lag satu kuartal. Hasil regresi sederhana menunjukkan koefisien BI Rate sebesar 0,4098 (p=0,0107), R-square 0,461, dan adjusted R-square 0,413. Hubungan positif ini tidak ditafsirkan sebagai kausalitas tunggal, tetapi sebagai hubungan empiris eksploratoris yang dapat terjadi ketika repricing aset produktif, struktur dana murah, dan pengendalian biaya memungkinkan pendapatan bank lebih cepat menyesuaikan dibandingkan biaya dana. Model kontrol menunjukkan BOPO menjadi variabel internal paling dominan, sehingga profitabilitas BRI selama periode pengamatan lebih tepat dipahami sebagai hasil interaksi antara kanal suku bunga dan faktor idiosinkratik bank.