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All Journal Riset Manajemen dan Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Totok Susilo Pamuji Nugroho
Sekolah Tinggi Ilmu Ekonomi Atma Bhakti Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI BUMDES DESA MLOPOHARJO KECAMATAN WURYANTORO Rima Parawati Bala; Totok Susilo Pamuji Nugroho; Edi Priyono
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 7, No 1 (2026): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v7i1.505

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengurus Badan Usaha Milik Desa (BUMDES) Desa Mlopoharjo Kecamatan Wuryantoro dalam menyusun laporan keuangan secara sederhana dan sistematis. Pelatihan dilaksanakan pada tanggal 2 April 2026 oleh tim dosen STIE Atma Bhakti Surakarta. Metode pelaksanaan kegiatan meliputi penyampaian materi, praktik penyusunan laporan keuangan, diskusi, dan pendampingan langsung kepada peserta. Hasil kegiatan menunjukkan bahwa peserta memahami langkah-langkah penyusunan laporan keuangan mulai dari pencatatan transaksi, penyusunan jurnal sederhana, buku kas, hingga penyusunan laporan laba rugi dan neraca. Dengan adanya pelatihan ini, pengurus BUMDES Desa Mlopoharjo diharapkan mampu mengelola administrasi keuangan secara lebih tertib, transparan, dan akuntabel.
PERSPEKTIF KONDISI KESEHATAN KEUANGAN DAN KOMPLEKSITAS AUDIT DI PERUSAHAAN SARANA DAN PRASARANA DI BURSA EFEK INDONESIA TAHUN 2023-2025 Totok Susilo Pamuji Nugroho; Chania Aulia
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.510

Abstract

The purpose of this study is to examine how audit report lag in infrastructure sector companies listed on the Indonesia Stock Exchange between 2023 and 2025 is affected by financial health and audit complexity. The Fixed Effects model and panel data regression are two quantitative methods used in this study. Purposive sampling was used to obtain the sample, which included 90 observations in total. The study's independent variables are audit complexity, which is represented by the number of subsidiaries, and financial health, which is assessed using the Altman Z-Score. The dependent variable is audit report lag. Firm size is also employed as a control variable. According to the study's findings, audit report lag is significantly impacted negatively by financial health; that is, the better a company's financial situation, the quicker the audit is finished. On the other hand, audit report lag is significantly positively impacted by audit complexity, meaning that the length of the audit process increases with the complexity of a company's structure. Additionally, it was discovered that audit report lag was positively impacted by company size. This study offers the most recent empirical contribution to comprehending the dynamics of audit report lag in Indonesia's infrastructure sector and supports agency theory and signaling theory. It is anticipated that the findings of this study will assist businesses, auditors, and regulators in increasing the effectiveness and promptness of financial reporting.
Peningkatan Bidang Keuangan Perguruan Tinggi dengan Menggunakan Evaluasi Pembelajaran Pendekatan Akuntansi Terhadap Kebutuhan Sarana dan Prasarana Totok Susilo Pamuji Nugroho; Rima Parawati Bala; Edi Priyono
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 6, No 2 (2025): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v6i2.486

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengevaluasi pembelajaran pada bidang keuangan terhadap penggunaan sarana dan prasarana dengan pendekatan akuntansi di lingkungan perguruan tinggi. Latar belakang kegiatan ini adalah pentingnya optimalisasi fasilitas pendidikan dalam mendukung pencapaian kompetensi mahasiswa, khususnya pada bidang keuangan yang membutuhkan ketelitian, keterampilan analisis, serta pemanfaatan teknologi. Permasalahan yang dihadapi mitra antara lain keterbatasan sarana prasarana, pemanfaatan yang belum optimal, keterbatasan anggaran, serta belum adanya sistem evaluasi berkelanjutan. Kegiatan dilaksanakan pada tanggal 3 dan 4 September 2025 dengan metode observasi, wawancara, penyebaran kuesioner, serta analisis data berbasis akuntansi, meliputi analisis biaya, manfaat, dan efisiensi penggunaan sarana prasarana. Hasil kegiatan menunjukkan bahwa sarana dan prasarana pembelajaran bidang keuangan secara umum tersedia, namun pemanfaatannya masih kurang maksimal. Evaluasi berbasis akuntansi mengungkapkan bahwa efisiensi penggunaan fasilitas rendah, sebagian aset jarang digunakan, dan terdapat keterbatasan dalam akses maupun pembaruan perangkat lunak. Berdasarkan hasil tersebut, direkomendasikan agar perguruan tinggi menambah jumlah perangkat, memperbarui perangkat lunak akuntansi secara rutin, menyusun mekanisme evaluasi berkelanjutan, serta memberikan pelatihan bagi dosen, tenaga kependidikan, dan mahasiswa. Dengan demikian, kegiatan ini diharapkan dapat meningkatkan efektivitas pembelajaran, memperkuat tata kelola perguruan tinggi, serta mempersiapkan lulusan yang lebih kompeten dan sesuai dengan kebutuhan dunia kerja.
Pengaruh Kebijakan Dampak Keilmuan Akuntansi Manajemen di Lingkungan Perusahaan Swasta di Kota Surakarta Berbagai Macam Sektor Usaha Rima Parawati Bala; Totok Susilo Pamuji Nugroho; Edi Priyono
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.517

Abstract

The increasingly dynamic business environment requires private companies to have information management systems that support fast, precise, and accurate decision-making. One of the key aspects contributing to organizational success is the application of management accounting principles and knowledge. This study aims to analyze the influence of policies regarding the implementation of management accounting knowledge on the sustainability of private companies in Surakarta City. The study employed a qualitative approach using a field study method. The research informants consisted of company leaders, finance managers, operations managers, and accounting staff from 45 private companies in Surakarta City, selected using purposive sampling. Data were collected through in-depth interviews, observations, and documentation, while data analysis employed the interactive model developed by Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results indicate that corporate policies concerning the implementation of management accounting principles have a highly significant impact on decision-making effectiveness, operational efficiency, cost control, budgeting, performance evaluation, and the enhancement of corporate competitiveness. Most companies stated that management accounting information serves as a primary basis for determining business strategies, managing risks, and maintaining business sustainability amid changes in the business environment. This study confirms that management accounting knowledge has evolved beyond merely serving as a tool for cost recording and has become a strategic instrument that supports sustainable corporate success
Co-Authors Chania Aulia Edi Priyono Rima Parawati Bala