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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Abdimas Singkerru
Balqis Anggraini
Universitas Malahayati
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD POLICIES IN THE VALUE OF TRANSPARENCY AND ACCOUNTABILITY IN PUBLIC SECTOR FINANCIAL MANAGEMENT (Case Study of Serdang Village, Tanjung Bintang District) Balqis Anggraini; Apip Alansori; Nayla Qhoirunazli Sasmita; Suci Ameria
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 14 No 1 (2026): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v14i1.27470

Abstract

This study aims to analyze the effect of the implementation of Government Accounting Standards (SAP) as stipulated in Government Regulation Number 71 of 2010 on transparency and accountability in public sector financial management in Serdang Village, Tanjung Bintang District, South Lampung Regency. Using a qualitative method with a descriptive analysis approach, data was collected through interviews with village officials. The results of the study show that Serdang Village has implemented Government Accounting Standards (SAP) through the use of the Village Financial System (Siskeudes), which facilitates the process of planning, implementing, administering, and reporting financial in a structured manner. Transparency is carried out by displaying budget banners at village offices and holding village deliberations involving the community, so that the community can find out the budget allocation and realization. Accountability can be seen from the submission of financial accountability reports openly in village forums, in line with Permendagri Number 20 of 2018. Community involvement in the planning and supervision process also strengthens good governance. However, there is criticism from residents regarding the quality of infrastructure development, which indicates the need to improve communication between the village government and the community. These findings show that SAP implementation contributes to increasing transparency, accountability, and community participation, which can ultimately support welfare through more targeted budget allocation.
Pemanfaatan Media Sosial sebagai Sarana Pemasaran Digital pada UMKM Tahu Cina di Kelurahan Yosomulyo Apip Alansori; Balqis Anggraini; Muhammad Riza Addhura; Sheryna Amanda Melsha; Fenitri Handayani; Indah Nurhalizah
Abdimas Singkerru Vol. 6 No. 2 (2026)
Publisher : Akademi Teknologi Industri Dewantara Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59563/singkerru.v6i2.421

Abstract

Pemanfaatan media digital menjadi salah satu sarana yang dapat mendukung kegiatan pemasaran UMKM, termasuk dalam penyampaian informasi produk, identitas usaha, dan lokasi kepada konsumen. UMKM Tahu Cina Metro di Kelurahan Yosomulyo telah memiliki saluran pemasaran melalui pasar, pembelian langsung, dan WhatsApp, tetapi pemanfaatan media digital sebagai sarana promosi dan informasi usaha masih belum optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat sarana pemasaran digital melalui identifikasi kondisi usaha, penguatan identitas dan media promosi, serta digitalisasi informasi dan lokasi usaha. Pelaksanaan kegiatan dilakukan melalui observasi kondisi usaha, dokumentasi proses produksi, pembuatan video dokumenter, pemasangan banner, pembuatan akun media sosial, serta pendaftaran lokasi usaha pada Google Maps. Hasil pelaksanaan menunjukkan tersedianya video dokumenter sebagai bahan promosi, banner sebagai identitas visual usaha, akun media sosial sebagai sarana promosi dan komunikasi, serta lokasi UMKM yang dapat ditemukan melalui Google Maps. Pendampingan juga memberikan pemahaman praktis kepada mitra dalam memanfaatkan media sosial dan mengelola informasi lokasi usaha secara mandiri. Seluruh indikator luaran yang ditetapkan telah terlaksana. Keberlanjutan program diarahkan pada pengelolaan media sosial secara konsisten, pemanfaatan konten promosi, pembaruan informasi Google Maps, dan pencatatan aktivitas pemasaran digital secara sederhana.
Co-Authors Alansori, Apip Apip Alansori Fenitri Handayani Indah Nurhalizah Muhammad Riza Addhura Nayla Qhoirunazli Sasmita Sheryna Amanda Melsha Suci Ameria