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All Journal Community Engagement and Emergence Journal (CEEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Golden Ratio of Mapping Idea and Literature Format Moneter : Jurnal Ekonomi dan Keuangan Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat
Annisa Fitriah Mudassir
Universitas Cenderawasih
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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PENDAMPINGAN TATA KELOLA KEUANGAN KAMPUNG MELALUI PEMETAAN RISIKO ADMINISTRATIF DAN PENYUSUNAN FLOWCHART BERBASIS SISKEUDES DI KAMPUNG HOLTEKAM Yunita Ade Irma Seran; Try Juniarti; Rizky Rivaldi Patora; Marselin Tecuari; Sara Marlyn Paru; Hesty Salle; Juliana Waromi; Alfiana Antoh; Adolf Z. D. Siahay; Annisa Fitriah Mudassir; Dytha Meninta Nababan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.60552

Abstract

Pengelolaan keuangan kampung yang akuntabel memerlukan kompetensi aparatur, ketertiban dokumen, pemanfaatan teknologi informasi, serta pembagian fungsi yang jelas. Kegiatan pengabdian kepada masyarakat ini bertujuan mengidentifikasi permasalahan pengelolaan keuangan dan menyusun rancangan perbaikan alur administrasi pada Pemerintah Kampung Holtekam, Distrik Muara Tami, Kota Jayapura. Pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui observasi lapangan, wawancara semiterstruktur dengan Sekretaris Kampung dan Bendahara/Kepala Urusan Keuangan, telaah dokumen, diskusi tim, serta pemetaan proses menggunakan swimlane flowchart. Analisis dilakukan secara deskriptif dengan mengelompokkan temuan berdasarkan proses perencanaan, pencatatan, verifikasi, pelaporan, dan pengawasan. Hasil kegiatan menunjukkan bahwa pengelolaan keuangan kampung telah didukung oleh Buku Kas Umum, buku pembantu, dokumen pertanggungjawaban, transaksi perbankan, dan Sistem Keuangan Desa. Namun, implementasinya masih menghadapi keterlambatan penyerahan nota dan kuitansi, belum meratanya kompetensi aparatur dalam penggunaan Sistem Keuangan Desa, penataan arsip yang belum konsisten, keterbatasan sarana teknologi, belum optimalnya realisasi kegiatan, serta pengendalian internal yang cenderung bersifat korektif. Kegiatan ini menghasilkan pemetaan risiko administratif dan flowchart akun penyertaan modal yang memperjelas peran Tim Perencanaan Kampung, Kepala Kampung, Sekretaris Kampung, Badan Musyawarah Kampung, Bendahara Kampung, Operator Sistem Keuangan Desa, dan Inspektorat. Luaran tersebut dapat digunakan sebagai dasar penyusunan prosedur operasional standar, daftar periksa dokumen, dan mekanisme verifikasi berjenjang. Kegiatan ini menegaskan bahwa penguatan akuntabilitas keuangan kampung memerlukan integrasi antara kompetensi aparatur, ketertiban administrasi, penggunaan teknologi, dan pengendalian internal yang berkelanjutan.
Penguatan Tata Kelola Keuangan BUMKam Elseng Koya Koso melalui Pengembangan Aplikasi Pencatatan Transaksi Annisa Fitriah Mudassir; Yulianti Karoma; Dytha Meninta Nababan; Ade Rezky Nammu; Diana Dwi Febrianti; Nailah Indah Zharifah; Yuan S. Y. Sobolim; Monique I. Rismaully Siregar
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 4 No. 3 (2026): August : Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v4i3.2395

Abstract

The Village-Owned Enterprise (BUMKam) of Elseng Koya Koso, which manages a laying hen farming business, plays an important role in supporting the economic independence of the local community. However, its financial management has been conducted manually, resulting in several challenges, including unstandardized transaction recording, difficulties in preparing financial reports, low data accuracy, and limited managerial capacity in utilizing digital technology. This Community Service Program aimed to strengthen the financial governance of BUMKam through the development of a web-based transaction recording application while enhancing the managerial capacity of its administrators in operating the system. The program employed a participatory approach consisting of needs assessment through observation and interviews, application development and implementation, as well as training and technical assistance. The developed application facilitates the recording of income and expenditure transactions, systematic data storage, and the automatic generation of basic financial reports. The results demonstrate that the application was successfully implemented in accordance with the partner's operational needs and significantly improved the efficiency and accuracy of transaction recording, simplified the preparation of financial reports, and minimized recording errors commonly found in the previous manual system. Furthermore, the training program enhanced the administrators' knowledge and practical skills in utilizing digital technology to support business management. Overall, this community service initiative contributed to improving transparency, accountability, and efficiency in the financial governance of BUMKam while promoting digital transformation in community-based enterprises. The proposed model has the potential to be replicated in other Village-Owned Enterprises (BUMDes/BUMKam) with similar business characteristics to strengthen financial governance and support sustainable community-based economic development.
The Effects of Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, and Revenue-Sharing Fund on Local Government Financial Performance in Six Papua Provinces, Indonesia (2023) Widya Nur Aisyah Wahyudin; Juliana Waromi; Elia Madatu Tandililing; Syaikhul Falah; Cornelia Desiana Matani; Annisa Fitriah Mudassir
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2588

Abstract

This study examines the statistical associations of Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue-Sharing Fund (DBH) with the financial performance of regency and municipal governments in six Papua provinces during the 2023 fiscal year. The study used a quantitative, nonexperimental, cross-sectional explanatory design and included all 42 regency and municipal governments in Papua, Central Papua, Highland Papua, South Papua, West Papua, and Southwest Papua. We compiled secondary data from audited local government financial statements, budget-realization reports, and transfer records from official government sources, and analyzed them using multiple linear regression in IBM SPSS Statistics 29. Financial performance was proxied by the PAD effectiveness ratio, while PAD, DAU, DAK, and DBH were expressed as proportions of total regional revenue. PAD (B = 0.156, p = 0.041) and DBH (B = 0.479, p < 0.001) were positively and significantly associated with financial performance; DAU showed a positive but insignificant association (B = 0.015, p = 0.747), whereas DAK showed a negative and significant association (B = -0.737, p < 0.001). The model was jointly significant (F = 201.831, p < 0.001; adjusted R² = 0.951). The high explanatory power must be interpreted cautiously because realized PAD appears in both the PAD predictor and the PAD-effectiveness outcome, creating potential mechanical overlap. The findings therefore indicate strong cross-sectional associations rather than causal effects. They show that transfer instruments cannot be treated as homogeneous: their relationship with financial performance varies according to fiscal autonomy, earmarking, revenue-sharing bases, and local management capacity.
Implementasi Sistem Pencatatan dan Pelaporan Keuangan Digital pada Usaha Ayam Petelur BUMKam Yakonde Yulianti Karoma; Annisa Fitriah Mudassir
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.12133

Abstract

Kegiatan pengabdian kepada masyarakat ini merespons praktik pencatatan keuangan usaha ayam petelur BUMKam Yakonde yang masih terfragmentasi dan dominan dilakukan secara manual. Program bertujuan mengimplementasikan sistem pencatatan dan pelaporan keuangan digital berbasis web yang sederhana sekaligus memperkuat kapasitas pengelola dalam menggunakan informasi keuangan untuk kegiatan operasional. Metode pengabdian menggunakan pendekatan partisipatif dan aplikatif melalui identifikasi kebutuhan, observasi dan wawancara, perancangan dan uji coba sistem, implementasi, pelatihan praktik langsung, simulasi transaksi, pendampingan input data riil, serta evaluasi formatif. Aplikasi yang dihasilkan, SiTelur, disesuaikan untuk mendukung pencatatan produksi telur harian, penggunaan pakan, penjualan, biaya operasional, riwayat transaksi, rekap otomatis, dan laporan keuangan sederhana. Implementasi awal memperlihatkan perubahan dari catatan manual yang tersebar menuju alur data yang lebih terstruktur karena transaksi dapat diklasifikasikan, disimpan, ditelusuri, dan direkap dalam satu lingkungan digital. Pelatihan melalui demonstrasi dan learning by doing membantu mitra mengikuti alur utama aplikasi, memasukkan transaksi, memeriksa kembali catatan, dan membaca hasil rekap dasar. Program juga mengidentifikasi prasyarat keberlanjutan berupa peningkatan literasi digital, kestabilan koneksi, kedisiplinan input, pembagian otorisasi, pemeriksaan data, serta pencadangan. Temuan diposisikan sebagai bukti implementasi tahap awal, bukan bukti kausal atau kuantitatif peningkatan kinerja keuangan, karena indikator jangka panjang seperti waktu penyusunan laporan, tingkat kesalahan, dan profitabilitas belum diukur. Program menegaskan bahwa digitalisasi tata kelola keuangan BUMKam lebih berpeluang berkelanjutan ketika teknologi disesuaikan dengan rutinitas operasional, disertai pendampingan praktis, dan dilembagakan melalui tanggung jawab yang jelas, evaluasi berkala, serta prosedur keamanan data.
Pengaruh Digital Mindset, Trust in Technology, dan Persepsi Risiko terhadap Penggunaan Software Akuntansi pada UMKM di Kota Jayapura Annisa Fitriah Mudassir; Yulianti Karoma
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2667

Abstract

Digital transformation has driven changes in financial management among Micro, Small, and Medium Enterprises (MSMEs), including the adoption of accounting software. This technology can improve transaction recording accuracy, financial data processing efficiency, and the quality of accounting information. However, the use of accounting software among MSMEs is still influenced by users’ behavioral factors and perceptions. This study aims to analyze the effects of Digital Mindset, Trust in Technology, and perceived risk on accounting software usage among MSMEs in Jayapura City. A quantitative approach with an explanatory research method was employed. Data were collected through questionnaires from 103 MSME owners using convenience and purposive sampling techniques. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS version 4. The results show that Digital Mindset has a positive and significant effect on accounting software usage, with a path coefficient of 0.236 and p = 0.044. Trust in Technology also has a positive and significant effect, with a path coefficient of 0.503 and p = 0.000. In contrast, perceived risk has no significant effect, with a path coefficient of 0.009 and p = 0.938. The R-square value of 0.461 indicates that the three variables jointly explain 46.1% of the variation in accounting software usage. These findings confirm that trust in technology is the most dominant factor encouraging MSMEs in Jayapura City to use accounting software effectively.
Co-Authors Ade Rezky Nammu Adolf Z. D. Siahay Alfiana Antoh Cornelia Desiana Matani Diana Dwi Febrianti Dytha Meninta Nababan Elia Madatu Tandililing Hesty Salle Juliana Waromi, Juliana Marselin Tecuari Monique I. Rismaully Siregar Nailah Indah Zharifah Rizky Rivaldi Patora Sara Marlyn Paru Syaikhul Falah Try Juniarti Widya Nur Aisyah Wahyudin Yuan S. Y. Sobolim Yulianti Karoma Yunita Ade Irma Seran