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All Journal Jurnal Akuntansi Keuangan dan Bisnis Ininnawa: Jurnal Pengabdian Masyarakat
Andi Nurul Tenriwali Hasanuddin
Universitas Negeri Makassar
Humanities Economics, Econometrics & Finance Education Energy Engineering Public Health Social Sciences

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Reframing Public Sector Accounting through Digital Nutrition Programs: Evidence from the Rapor MBG Khaerun Nisa SH; Andi Nurul Tenriwali Hasanuddin; Andi Rezki Nurhikmah; Andi Shahifah Muthahharah
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.6989

Abstract

Main Purpose - This study examines how the Rapor MBG platform reshapes accountability within Indonesia’s Free Nutritious Meal Program. Method - Using a qualitative case study at the Manggala Kitchen in South Sulawesi, data were gathered through application observations, document analysis, and interviews. Informants comprised fifteen stakeholders, including regional coordinators, financial verifiers, school coordinators, and grassroots kitchen managers. Main Findings - The findings reveal that accountability is heavily driven by rigid metrics, specifically automated budget-caps, midnight photo-upload deadlines, and fixed cost-per-portion calculations. Although this standardizes central audit readiness, fieldwork shows it forces local operators to artificially adjust manual vendor invoices and lower food quality to prevent automated funding freezes. Consequently, the system creates a symbolic dashboard that successfully satisfies bureaucratic oversight but systematically marginalizes qualitative nutritional outcomes and local operational flexibility. Theory and Practical Implications - This study proves that digital accounting infrastructures act as constitutive forces that dictate organizational behavior rather than serving as neutral reporting tools. Practically, system designers must replace rigid drop-down menus with dynamic local pricing matrices and integrate digital beneficiary feedback loops to protect operational survival. Novelty - Unlike prior studies focusing on general policy effectiveness, this research uniquely uncovers how digital accounting software actively constructs and constrains micro-level accountability realities.
Edukasi dan Penerapan Sistem Biaya Standar Sebagai Strategi Eliminasi Inefisiensi Produksi UMKM Aisyah Zarkasi; Khaerun Nisa SH; Andi Nurul Tenriwali Hasanuddin; Muh. Irshan Sachrir; Andi Reski Nurhikmah
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/cb63vy38

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan menerapkan sistem biaya standar sebagai strategi eliminasi inefisiensi produk pada UMKM. Mitra menghadapi permasalahan utama berupa ketidakefisienan penggunaan bahan baku karena tidak adanya takaran baku, ketiadaan target biaya tenaga kerja langsung, serta kesulitan mengendalikan biaya overhead yang dicatat secara agregat. Metode pelaksanaan kegiatan menggunakan pendekatan sosialisasi partisipatif yang melibatkan pemilik usaha, perwakilan karyawan bagian produksi, dan karyawan bagian pencatatan bahan baku.  Hasil kegiatan menunjukkan bahwa sosialisasi berhasil meningkatkan pemahaman mitra secara signifikan. Kegiatan sosialisasi biaya standar efektif sebagai langkah awal membangun kapasitas manajerial UMKM menuju pengendalian biaya produksi yang lebih baik dan peningkatan profitabilitas berkelanjutan.
Co-Authors Aisyah Zarkasi Andi Reski Nurhikmah Andi Rezki Nurhikmah Andi Shahifah Muthahharah Khaerun Nisa SH Muh. Irshan Sachrir