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Menjadi Lebih Ahli Dalam Mengelola Keuangan UMKM : Pelatihan SAK EMKM, Penyusunan Laporan Keuangan Dan Sistem APIK Yuniati Yuniati; Hani Sri Mulyani; Lina Yulianti; Elly Suryani; Pera Yulianingsih; Ni Putu Desinthya Azhari; Husain Kamal; Rahmat Saleh; Srihadi Winarningsih; Moh Wahyudin Zarkasyi; Citra Sukmadilaga
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.4681

Usaha mikro kecil dan menengah (UMKM) adalah salah satu pelaku bisnis yang bergerak di berbagai sektor usaha yang dapat secara langsung bersentuhan dengan masyarakat luas. Permasalahan yang mendasar yang umumnya dihadapi oleh pelaku UMKM dalam mendapatkan permodalan dalam pengembangan usahanya adalah dalam hal ketersediaan laporan keuangan yang memadai yang sudah sesuai standar akuntansi dimana hal ini menjadi salah satu prasyarat dari lembaga terkait (lembaga pembiayaan) dalam proses pengajuan permodalan. Pada Pengabdian Masyarakat ini dilakukan untuk memberikan pemahaman tentang Standar Akuntansi Keuangan bagi para Pelaku UMKM (SAK EMKM), berikut penyusunan laporan keuangan yang mempergunakan aplikasi Sistem APIK. Tahapan dalam Pengabdian Masyarakat ini dimulai dari memberikan informasi tentang sertifikasi Halal untuk Usaha Mikro dan Kecil (UMK) dari KNEKS, bagian dari program pemerintah untuk memberikan kemudahan dalam berusaha. Kemudian tahapan selanjutnya adalah memberikan pemahaman yang lebih mendalam tentang standar akuntansi EMKM berikut tentang bagaimana menyusun laporan keuangan dengan sistem aplikasi APIK. Tahapan terakhir adalah menghadirkan praktisi UMKM yang memberikan succes sorty berupa kiat-kiat atau strategi merintis UMKM dan pengalaman mengatasi berbagai macam problematika yang kerap dihadapi oleh pelaku UMKM

Menjadi Lebih Ahli Dalam Mengelola Keuangan UMKM : Pelatihan SAK EMKM, Penyusunan Laporan Keuangan Dan Sistem APIK Yuniati Yuniati; Hani Sri Mulyani; Lina Yulianti; Elly Suryani; Pera Yulianingsih; Ni Putu Desinthya Azhari; Husain Kamal; Rahmat Saleh; Srihadi Winarningsih; Moh Wahyudin Zarkasyi; Citra Sukmadilaga
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.4681

Usaha mikro kecil dan menengah (UMKM) adalah salah satu pelaku bisnis yang bergerak di berbagai sektor usaha yang dapat secara langsung bersentuhan dengan masyarakat luas. Permasalahan yang mendasar yang umumnya dihadapi oleh pelaku UMKM dalam mendapatkan permodalan dalam pengembangan usahanya adalah dalam hal ketersediaan laporan keuangan yang memadai yang sudah sesuai standar akuntansi dimana hal ini menjadi salah satu prasyarat dari lembaga terkait (lembaga pembiayaan) dalam proses pengajuan permodalan. Pada Pengabdian Masyarakat ini dilakukan untuk memberikan pemahaman tentang Standar Akuntansi Keuangan bagi para Pelaku UMKM (SAK EMKM), berikut penyusunan laporan keuangan yang mempergunakan aplikasi Sistem APIK. Tahapan dalam Pengabdian Masyarakat ini dimulai dari memberikan informasi tentang sertifikasi Halal untuk Usaha Mikro dan Kecil (UMK) dari KNEKS, bagian dari program pemerintah untuk memberikan kemudahan dalam berusaha. Kemudian tahapan selanjutnya adalah memberikan pemahaman yang lebih mendalam tentang standar akuntansi EMKM berikut tentang bagaimana menyusun laporan keuangan dengan sistem aplikasi APIK. Tahapan terakhir adalah menghadirkan praktisi UMKM yang memberikan succes sorty berupa kiat-kiat atau strategi merintis UMKM dan pengalaman mengatasi berbagai macam problematika yang kerap dihadapi oleh pelaku UMKM

LITERATURE REVIEW: AKUNTABILTAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN SEBAGAI PILAR GOOD GOVERNANCE DI SEKTOR PUBLIK Yuniati Yuniati; Armansyah Armansyah; Muhammad Ramzy Agil Faried; Nikita Mutia Putri
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v7i1.9974

This study aims to analyze the role of accountability and transparency in financial management as key pillars in realizing good governance in the public sector. The research method used is a literature review utilizing secondary data sourced from 20 national scientific articles published in the 2020–2025 period and obtained through Google Scholar searches and the Publish or Perish application. The results of the study indicate that accountability and transparency play a significant role in increasing the effectiveness and efficiency of public sector financial management, strengthening the quality and credibility of financial reports, encouraging public participation in oversight, and increasing public trust in the government. In addition, these two principles function as control mechanisms capable of minimizing irregularities in the financial management of villages and other public sector organizations. However, their implementation still faces various obstacles, such as limited human resources, weak internal control systems, low utilization of information technology, and limited access to information for the public. The conclusion of this study shows that accountability and transparency are important foundations in realizing sustainable good governance, thus requiring strengthening the capacity of the apparatus, increasing information disclosure, and optimizing the oversight system to support more accountable and transparent public sector financial management. Keywords: Accountability, Transparency, Financial Management, Good Governance, Public Sector

Regional Financial Management Accountability in the Perspective of Public Sector Accounting Yuniati Yuniati; Yuni Oktaviani; Zahra Hardyanti; Wandy Zulkarnaen
International Journal of Artificial Intelligence Research Vol 10, No 1 (2026)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v10i1.1744

To ensure transparency, efficiency, and accountability in the use of public funds, accountability in regional financial management is needed, which is one of the two main foundations in public sector accounting practice. In addition, the demands of the community with a government that is run in a clean and accountable manner have increased the government's need to improve the quality of financial management. The government improves the quality of financial management through the implementation of government accounting standards and an adequate internal control system. Therefore, this study aims to examine the accountability of regional financial management from the perspective of public sector accounting through a literature study approach. The method used in this study is a literature study of accredited national journals in the last five years, textbooks, and relevant laws and regulations. The results of this study show that the role, the government's internal control system, the quality of human resources, and the use of Government Accounting Standards, and the role of internal & external supervision have a significant influence on improving the level of accountability of regional financial management. However, there are still a number of structural and technical obstacles that still have the potential to be stumbling blocks to the realization of optimal accountability. Therefore, there is a need for a commitment by the government to improve financial governance that allows each public entity to be more accountable and open.

EFEKTIVITAS PEMBEBASAN PPN ATAS KEBUTUHAN POKOK DALAM PERLINDUNGAN KONSUMEN MENENGAH BAWAH: STUDI LITERATUR Niken; Pasha Anggrainy; Yuniati
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.133

This research was conducted to examine the impact of the Value Added Tax (VAT) policy, specifically the VAT exemption, on the prices of basic necessities. This study highlights its implications for public purchasing power and consumer protection, particularly for the most vulnerable lower-middle-income groups. The research method employed was a literature review, reviewing data obtained from various scientific sources, such as books, academic journals, and relevant laws and regulations. Based on the research results, it is known that VAT exemption can affect the price of goods, although it is not always followed by an immediate price reduction. This condition is influenced by various other factors, such as the inflation rate, distribution system, and market conditions. Increased prices of goods have the potential to reduce public purchasing power and lead to decreased consumption. Furthermore, consumer protection is a crucial aspect of fiscal policy, given that consumers are generally at a lower level than businesses. In conclusion, the VAT exemption policy needs to be supported by supporting policies such as subsidies or social assistance to maintain public purchasing power and increase consumer protection, especially for vulnerable groups.

Indonesia Literatur Review: Akuntansi Sektor Publik dalam Mewujudkan Transparansi dan Akuntabilitas Keuangan Negara Cintya Dwi Putri Supriyatna; Mealvin Febriani Sulistia; Yuniati
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.13268

The management of state finances demands high standards of transparency and accountability to achieve good governance. This study aims to conduct a literature review on the role of public sector accounting in strengthening the transparency and accountability of state finances. Through an analysis of 20 journal articles, it was found that the application of public sector accounting systems, including the implementation of accrual-based accounting and the Central Government Accounting System (SAPP), contributes significantly to improving the quality of financial reports and the performance of government agencies. Public sector accounting serves as a strategic tool to provide open fiscal information and minimize opportunistic behavior as well as the risk of fraud. Furthermore, the integration of digital technology and the strengthening of internal controls are crucial factors in facing the challenges of accounting evolution in the modern era. The results of this review confirm that transparency and accountability are the main pillars in state financial management that cannot be separated to achieve public welfare.

The Role of Tax Morale and Trust in Government in Enhancing Individual Taxpayer Compliance Rani Bunga Lestari; Rahmania Afianty; Yuniati
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.14181

Dengan menggunakan pendekatan Tinjauan Literatur Sistematis (SLR), studi ini mengeksplorasi kontribusi kepercayaan publik terhadap pemerintah dan etika pajak individu dalam mendorong disiplin fiskal. Fokus utama diarahkan pada bagaimana faktor psikologis dan kelembagaan bersinergi dalam kerangka penilaian diri di Indonesia. Penelitian ini mengkaji jurnal nasional terindeks SINTA yang dipublikasikan dalam rentang waktu 2021–2025. Proses seleksi artikel mengacu pada kerangka PRISMA yang meliputi tahap identifikasi, penyaringan, penilaian kelayakan, dan inklusi, sehingga diperoleh 24 artikel yang relevan. Hasil penelitian menunjukkan bahwa moralitas pajak sebagai faktor internal memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sementara itu, kepercayaan terhadap pemerintah sebagai faktor eksternal berpengaruh terhadap kepatuhan baik secara langsung maupun tidak langsung melalui mediasi persepsi keadilan pajak serta perannya sebagai variabel moderasi. Temuan ini mendukung teori Slippery Slope yang menekankan pentingnya keseimbangan antara kepercayaan dan kekuatan otoritas dalam mencapai kepatuhan yang optimal. Penelitian ini menegaskan pentingnya peningkatan transparansi, keadilan, dan kualitas pelayanan publik guna memperkuat kepercayaan masyarakat serta membangun moralitas pajak yang berkelanjutan. Kata kunci: Moral pajak, kepercayaan terhadap pemerintah, kepatuhan pajak, wajib pajak orang pribadi

Internal Control and Effectiveness of Government Asset Management: An Accounting Science Perspective Yuniati Yuniati; Wandy Zulkarnaen; Winwin Yadiati; Yuhanis Ladewi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1983

Purpose – This study synthesizes evidence on the role of internal control in government asset management, identifies supporting factors, and develops a research agenda from an accounting perspective, particularly regarding public accountability and asset-management effectiveness. Design/methodology/approach – A systematic literature review was conducted using PRISMA 2020 reporting principles. The search primarily used Google Scholar for publications from 2016–2026. From 70 records identified for screening, 29 eligible empirical or peer-reviewed studies were included in the synthesis. The analysis employed thematic synthesis, outcome classification, and methodological appraisal. Findings – The findings indicate that internal control is associated with accounting-information reliability, asset administration, safeguarding, compliance, and accountability. Human-resource competence, information technology, leadership, organizational commitment, and governance serve as supporting factors. However, evidence regarding asset utilization, maintenance efficiency, productivity, and public-service contributions remains limited. Accounting-information quality is identified as a potential connecting mechanism requiring further empirical testing. Originality/value – This study contributes to government accounting literature by classifying asset-management effectiveness into distinct outcome domains and identifying gaps in existing research. It proposes future research directions, including longitudinal testing of accounting-information quality as a mediating pathway and the development of multidimensional measures of government asset-management effectiveness.

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