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All Journal BALANCE Jurnal Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan JIAR
Septariani, Jumania
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Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Other

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PENERAPAN KONSEP VALUE FOR MONEY PADA PENGELOLAAN KEUANGAN DAERAH DALAM MEWUJUDKAN GOOD GOVERNMENT GOVERNANCE (TATA KELOLA PEMERINTAHAN YANG BAIK) PADA KABUPATEN MUSI BANYUASIN Septariani, Jumania
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1169

Abstract

ABSTRACT This study aimed to determine the implementation of the concept of value for money in the management of regional finances in realizing Good Government Governance (Good Governance) in Musi Banyuasin Regency. The research method was qualitative methods. Qualitative method in this research was, the author conducted an analysis of data in the form of information, collecting tangible data figures calculation results statistically, general description of the object of research, applying the concept of value for money in Musi Banyuasin Regency that had been economical, efficient and effective. The results of this study indicated that the economic ratio was already economical as this was marked by the amount of revenue realization had exceeded the revenue budget due to increased PAD and balancing funds received from the center. In efficient efficiency ratios this was marked by the small cost to levy local taxes. Meanwhile, the effectiveness ratio had been effective because the revenue target had been reached. Good Government Governance can be realized in Musi Banyuasin Regency if viewed based on the calculation with the concept of value for money, because it had been economical, efficient and effective. The concept of value for money is only one of the principles of Good Government Governance (Good Governance). Other principles, namely; participation, accountability, transparency, responsiveness, justice, community-oriented, forward-looking and law enforcement can be determined to the implemention Good Governance
ANALISIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) DI DESA BAILANGU KECAMATAN SEKAYU KABUPATEN MUSI BANYUASIN Irfansyah, Ahmad; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.393

Abstract

The objective of this study is to find out how the financial management of village-owned enterprises in BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency. The formulation of the problem in this study is how the financial management of Village-Owned Enterprises (BUMDes) in Bailangu Village, Sekayu District, Musi Banyuasin Regency. This study uses a qualitative method with data collection techniques, such as observation, interviews and documentation. The results of this study indicated that the financial management carried out in BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency is still guided by the Regulation of the Minister of Home Affairs Regulation 113 of 2014. Supervision by the village government by reviewing and examining reports sent by BUMDes to the Village Supervisory Agency (BPD) and experts who assisted BUMDes in running existing programs. The strategy carried out by BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency is to improve the quality of management and strengthen the organization, strengthen the management of BUMDes businesses and BUMDes business units which contain collaborative activities carried out by BUMDes with other existing entrepreneurs, BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency carries out promotions on social media.
Peningkatan Pemahaman Penyelenggaraan Rapat Anggota Koperasi: Penelitian Mindari, Ellisyah; Septariani, Jumania; Marsih, Yeni; Nia Suryani, Ade; Wijaya, Hendry
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.643

Abstract

Koperasi berperan krusial untuk masyarakat karena mengandung nilai gotong-royong dan esensi moral lainnya. Rapat Anggota Tahunan seharusnya tidak dianggap formalitas saja karena hasil rapatnya menjadi acuan atau tolok ukur perkembangan koperasi. Kegiatan pengabdian kepada masyarakat dengan metode pendidikan masyarakat (penyuluhan) dan pelatihan dilakukan dalam upaya memberikan pemahaman kepada para anggota, pengurus dan pengawas tentang pentingnya pengelolaan koperasi yang baik dan sesuai regulasi. Teknik kegiatan ini ialah ceramah dan diskusi dengan bentuk kegiatan penyampaian materi (berupa modul cetak, slide presentasi dan video edukasi), praktek dan tugas mandiri. Dalam kegiatan ini, dilakukan presentasi dan dialog didasarkan pada materi yang telah disajikan (penyelenggaraan rapat anggota koperasi; laporan pertanggungjawaban pengurus; laporan hasil pengawasaan; rencana kerja dan rapbk/Rencana Anggaran Pendapatan dan Belanja Koperasi serta pelaporan hasil rapat anggota koperasi). Kegiatan pengabdian pada masyarakat ini berhasil berdasarkan kehadiran peserta, perbandingan hasil evaluasi awal dan evaluasi akhir yang telah dinilai (artinya kompetensi peserta meningkat), antusiasme dalam menerima materi, terjadinya interaksi yang hangat dalam diskusi. Cooperatives are important for the community as they embody ideals such as collaboration and morality. The Annual Members Meeting should not be viewed as a simple formality because the mmeting findings serve as a reference or standard for the cooperative's development. Community service activities using community education methods (counselling and training) are carried out in an effort to equip members, managements, and supervisors with a grasp of the necessity of effective cooperative management and compliance with regulations. This activity employs lectures and conversations in the form of material delivery activities (printed modules, presentation slides, and educational films), as well as practice and self-directed tasks. This activity involves presentations and dialogues based on the material presented (organising cooperative member meetings; management accountability reports; supervisory results reports; work plans and RAPBK/Cooperative Revenue and Expenditure Budget Plans; and reporting on the outcomes of cooperative member meetings). This community service activity was deemed successful due to the presence of participants, the comparison of the results of the initial and final evaluations (indicating that participant competence had increased), enthusiasm for the material, and warm interactions during the discussion.
ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA BERDASARKAN RASIO EFEKTIVITAS DAN RASIO PERTUMBUHAN PADA KANTOR DESA RANTAU PANJANG KECAMATAN LAWANG WETAN KABUPATEN MUSI BANYUASIN Romanda, Candra; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.433

Abstract

This research aimed to measure the financial performance of Rantau Panjang Village in Lawang Wetan District, Musi Banyuasin Regency. It used effectiveness ratios and growth ratios for income and expenditure as its measurement methods. The study used both qualitative and quantitative approaches. It was carried out at the Rantau Panjang Village Office in Lawang Wetan District, using primary and secondary data sources collected through interviews and documentation. The data analysis technique involved calculating the effectiveness ratios and the growth ratios for income and expenditure. The findings indicated that the financial performance of the Rantau Panjang Village office from 2022 to 2024 showed a growth ratio for income averaging 36.45%, which was considered an increase. The expenditure growth ratio averages 33.96%, also indicating an increase. Meanwhile, the effectiveness ratio for income averages 100,00%, categorised as effective, while the effectiveness ratio for expenditure averages 96,88%, which was deemed effective.
EDUKASI GEMAR MENABUNG GUNA MELEK LITERASI KEUANGAN SEBAGAI MOTIVASI MENUJU KEMANDIRIAN FINANSIAL Mindari, Ellisyah; Septariani, Jumania; Emelda, Emelda; Calista, Avissa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22581

Abstract

Pengelolaan keuangan yang bijak menjadi hal yang krusial dalam meningkatkan pertumbuhan ekonomi.  Regulasi mendorong upaya membangun pendidikan karakter budaya menabung guna membantu siswa tumbuh menjadi perencana keuangan yang lebih baik. Masih rendahnya literasi keuangan dan tingkat kegemaran menabung siswa mendorong perlunya menggarap program pengabdian kepada masyarakat dengan tujuan mengedukasi siswa agar gemar menabung guna melek literasi keuangan sebagai motivasi siswa menuju kemandirian finansial. Rektor dan Kepala LPPM Institut Rahmaniyah Sekayu serta Kepala SMP Negeri 6 Sekayu merupakan mitra dalam kegiatan ini.  Metode yang digunakan dalam kegiatan ini adalah ceramah dan diskusi. Materi disampaikan dalam bentuk modul cetak, slide presentasi dan video edukasi. Selain itu, terdapat juga praktek dan tugas mandiri yang harus dilakukan peserta. Dalam kegiatan ini, dilakukan presentasi dan dialog didasarkan pada materi yang telah disajikan (gerakan nasional menabung; pengenalan sektor perbankan; beragam produk perbankan; pentingnya menabung untuk memberikan motivasi kepada siswa dalam mencapai kemandirian finansial).  Hasil kegiatan ini berhasil berkat hadirnya peserta, peningkatan nilai evaluasi akhir yang lebih tinggi dari nilai evaluasi awal, antusiasme dalam menerima materi dan terjadinya interaksi yang positif dalam diskusi.
PENINGKATAN KOMPETENSI PENGELOLA KOPERASI DAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) Mindari, Ellisyah; Asoka, Rano; Septariani, Jumania; Marsih, Yeni
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.36463

Abstract

Stabilitas perputaran ekonomi dalam menjalankan bisnis merupakan cara untuk mencapai kesejahteraan.  Bisnis yang dikelola oleh sumber daya manusia (pengelola) yang unggul dan berkualitas akan mampu bersaing dengan para kompetitornya dan tentunya akan memperoleh keuntungan yang mampu menyokong perekonomian dan mempercepat pencapaian tujuan organisasi. Rendahnya motivasi dan tingkat literasi tentang konsep koperasi dan umkm; modal sosial dalam pengelolaan koperasi dan umkm; pengelolaan koperasi dan umkm menuju kewirausahaan; strategi pengembangan koperasi dan umkm berorientasi bisnis menjadi alasan perlunya digarap program pengabdian pada masyarakat guna meningkatkan pengetahuan, wawasan dan pemahaman serta kesadaran peserta. Metode kegiatan ini adalah pendidikan masyarakat (penyuluhan) dan pelatihan dengan teknik ceramah dan diskusi dengan bentuk kegiatan penyampaian materi (berupa modul cetak, slide presentasi dan video edukasi), praktek dan tugas mandiri.  Kegiatan pengabdian pada masyarakat ini berhasil berdasarkan kehadiran peserta, perbandingan hasil evaluasi awal dan evaluasi akhir yang telah dinilai (artinya kompetensi peserta yang merupakan pengelola koperasi dan UMKM meningkat), antusiasme dalam menerima materi, terjadinya interaksi yang hangat dalam diskusi.
PENILAIAN TINGKAT KESEHATAN KOPERASI TRI BAKTI SENTOSA BERDASARKAN ASPEK TATA KELOLA MENURUT PERATURAN PETUNJUK TEKNIS DEPUTI BIDANG PERKOPERASIAN NOMOR 15 TAHUN 2021 Supra, Deswati; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.336

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Tri Bakti Sentosa Tahun 2021-2022 berpedoman pada Peraturan Petunjuk Teknis Deputi Bidang Perkoperasian Nomor 15 Tahun 2021 bedasarkan aspek tata kelola. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis data kuantitatif dan kualitatif. Hasil penelitian menyatakan bahwa tingkat kesehatan Koperasi Tri Bakti Sentosa berdasarkan aspek tata kelola pada Tahun 2022 mendapat skor penilaian 94,11 yang berada pada rentang 76 < X ≤ 100 dengan kategori sehat.
PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin). Irfansyah, Ahmad; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.343

Abstract

The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.
Co-Authors Asoka, Rano Calista, Avissa Candra Romanda, Candra emelda, emelda Hendry Wijaya Irfansyah, Ahmad Marsih, Yeni Mindari, Ellisyah Nia Suryani, Ade Supra, Deswati