Claim Missing Document
Check
Articles

Analysis of Participatory Accounting System Transformation in Strengthening Risk Management and Regulatory Compliance in Village-Owned Enterprises (BUMDes) Meikhati, Ety; Sundari; Oktaviani, Intan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1200

Abstract

This study investigates the transformation of participatory accounting systems and their role in strengthening risk management and regulatory compliance within Village-Owned Enterprises (BUMDes). Many BUMDes still face limitations in financial governance capacity, weak internal controls, and inconsistent fulfillment of regulatory requirements. Participatory accounting, characterized by transparency, collaborative decision-making, and stakeholder engagement, is introduced as a strategic mechanism for improving financial accountability. Using a mixed-methods approach, this research integrates qualitative interviews, field observations, and document analysis with quantitative measurement of risk management and compliance indicators before and after the accounting transformation. The findings reveal that the participatory accounting transformation significantly enhances the accuracy and reliability of financial reporting, reinforces internal control mechanisms, and improves the identification, assessment, and mitigation of operational and financial risks. In addition, the transformed system increases regulatory compliance, particularly in standardized financial reporting, procedural adherence, and audit preparedness. This study concludes that participatory accounting constitutes a critical driver of resilient financial governance and promotes long-term accountability and sustainability of BUMDes. The results provide practical implications for policymakers, village governments, and BUMDes managers in designing adaptive accounting systems that foster transparency, stakeholder participation, and compliance with national regulations.
Penguatan Budaya Anti-Fraud Berbasis Gotong Royong Pada UB Cipta Mandiri Karanganyar Meikhati, Ety; Sundari, Sundari; Oktaviani, Intan
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1727

Abstract

Program pengabdian masyarakat ini bertujuan memperkuat tata kelola keuangan dan mencegah fraud pada UB Cipta Mandiri Karanganyar sebagai lembaga ekonomi berbasis komunitas. Permasalahan utama mitra meliputi pencatatan keuangan manual yang tidak tertib, minimnya transparansi, lemahnya pengendalian internal, serta rendahnya literasi anti-fraud di kalangan pengurus. Kegiatan dilaksanakan melalui pendekatan partisipatif yang mencakup observasi awal, penyuluhan edukasi anti-fraud, penguatan SDM berintegritas, penyusunan kontrol internal dasar, serta pendampingan implementasi. Hasil pretest–posttest menunjukkan peningkatan pengetahuan peserta sebesar 65%, terutama terkait konsep fraud, Fraud Triangle, dan identifikasi potensi penyimpangan yang umum terjadi pada lembaga masyarakat. Intervensi penguatan SDM melalui pelatihan, pengembangan kompetensi, dan penanaman nilai integritas berhasil meningkatkan kesadaran moral pengurus dalam menjaga amanah dana komunitas. Selain itu, penerapan pengendalian internal sederhana, antara lain otorisasi ganda, pemisahan tugas minimum, rekonsiliasi kas rutin, dan pelaporan bulanan mampu menutup celah terjadinya fraud dan memperkuat akuntabilitas. Pembentukan budaya kolektif anti-fraud berbasis kejujuran, transparansi, dan gotong royong turut memperkuat pengawasan informal di tingkat komunitas. Secara keseluruhan, program ini berhasil membangun fondasi tata kelola yang lebih transparan, akuntabel, dan berkelanjutan bagi UB Cipta Mandiri.
Entrepreneurship Training as well as Environmental Conservation for Junior High School Students through Ecoprint Dewi, Ratna; Wiharti, Tri; Marta, Fadhillah; Oktaviani, Intan; Agus, Purwanto
IJECS: Indonesian Journal of Empowerment and Community Services Vol. 6 No. 2 (2025)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/ijecs.v6i2.6859

Abstract

One of the P5 projects on the theme of entrepreneurship is Ecoprint, which is a natural batik art using plant parts as the basic material, and if done seriously, this batik art can generate income for its maker. The purpose of this service is to provide understanding through ecoprint training to students of SMP Muhammadiyah 1 Kartasura because of its relevance to the P5 subject on the theme of entrepreneurship. The method of this service is through lectures and direct practice of making ecoprints using both the hitting technique and the steaming technique. The results of the service show that there is an increase in the understanding of SMP Muhammadiyah 1 Kartasura students towards ecoprints, as well as the students' enthusiasm in making ecoprints. It can be concluded that this service activity went smoothly and the results of this service are expected to provide students with skills in developing an entrepreneurial spirit in the future. Keywords: Ecoprint, Entrepreneurship, P5, Training
ANALISIS DAN PEMODELAN PURCHASE INTENTION KONSUMEN MENGGUNAKAN ALGORITMA ARTIFICIAL INTELLIGENCE PADA E-COMMERCE MARKETPLACE Oktaviani, Intan; Triyono, Triyono; Triana, Triana
Journal of Economic, Business and Engineering (JEBE) Vol. 7 No. 2 (2026): April
Publisher : Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v7i2.10976

Abstract

Dengan pertumbuhan pesat e-commerce, banyak data perilaku pelanggan telah dikumpulkan, tetapi masih belum optimal untuk memprediksi niat pembelian pelanggan. Dengan menggunakan algoritma kecerdasan buatan (AI) pada platform pasar, penelitian ini bertujuan untuk mengembangkan model prediksi minat beli konsumen. Model ini dibangun dengan memanfaatkan algoritma pengajaran mesin seperti Random Forest, Support Vector Machine (SVM), dan regresi logistik. Algoritma ini menganalisis data perilaku konsumen, yang mencakup jumlah halaman produk yang dilihat, durasi kunjungan, dan riwayat interaksi dengan produk. Penelitian dimulai dengan pengumpulan data tentang perilaku konsumen. Kemudian, data dibersihkan dan dinormalisasi melalui preprocessing, dan setelah itu, ketiga algoritma tersebut digunakan untuk memodelkan data. Untuk menilai model, metrik akurasi, ketepatan, recall, dan skor F1 digunakan. Hasil penelitian menunjukkan bahwa algoritma Random Forest adalah yang terbaik dengan akurasi 91,27%, lebih tinggi dari SVM (88,45%) dan Logistic Regression (85,72%). Model ini tidak hanya berhasil memprediksi minat beli konsumen, tetapi juga memberikan pengetahuan yang dapat digunakan untuk meningkatkan strategi pemasaran dan konversi penjualan di pasar. Mereka menekankan betapa pentingnya durasi interaksi dan nilai halaman produk bagi konsumen dalam membuat keputusan pembelian. Penelitian ini menawarkan manfaat praktis bagi pengelola e-commerce dalam mengembangkan strategi pemasaran berbasis data yang meningkatkan kepuasan pelanggan dan efektivitas promosi.
The Implementation of Hydroponics as an Alternative Agricultural System in Sukamakmur Village, Ciomas District, Bogor Regency Amin, Nurul Nisa'a; Ratnaningsih, Dewi Juliah; Pertiwi, Pepi Rospina; Hidayah, Ulul; Hartari, Ariyanti; Ratu, Restu Para; Oktaviani, Intan
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 10 No. 1 (2026): May 2026
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v10i1.11601

Abstract

Hydroponic cultivation has emerged as a strategic approach in community empowerment initiatives, particularly in contexts characterized by limited land availability, declining soil fertility, and constrained access to conventional agricultural practices. This study aimed to evaluate the effectiveness of a hydroponic training program in enhancing participants’ knowledge and readiness to adopt soilless cultivation techniques. A pretest and posttest design was employed to assess ten indicators encompassing fundamental hydroponic concepts, system typologies, nutrient management, and critical plant growth parameters. The findings revealed substantial improvements in participants’ knowledge, as evidenced by markedly higher post-test scores across all indicators. Significant gains were observed in participants’ understanding of suitable crop selection, optimal pH regulation, nutrient solution management, and the appropriate use of measurement instruments. Importantly, these enhanced competencies were translated into practical implementation, with participants, particularly members of the PKK group, successfully establishing hydroponic systems, conducting harvesting activities, and commercializing their produce through local bazaars. This outcome underscores the program’s tangible contribution to small-scale food production and the generation of supplementary household income. Taken together, the study demonstrates that structured and practice-oriented hydroponic training effectively strengthens technical capacity while fostering community empowerment and sustainable livelihood development
Analisis Kualitas Butir Soal Tes Biologi Menggunakan Rasch Model Oktaviani, Intan; Lestari, Pramesti Ayu; Isnanto, Erliana Putri; Putri, Khalishah Nabilla; Ardiansyah, Muhammad Ilham; Suwarto, Suwarto
Jurnal Pendidikan Ilmu Pengetahuan Alam (JP-IPA) Vol 7, No 2 (2026): Mei 2026
Publisher : STKIP HARAPAN BIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56842/jp-ipa.v7i2.1002

Abstract

This study aims to analyze the quality of a test instrument using the Rasch model with the assistance of the QUEST software. The analysis was conducted on ten test items developed as a learning evaluation tool. The results showed that only five items received responses from students and could be analyzed quantitatively. These five items demonstrated conformity with the Rasch model, as indicated by INFIT MNSQ values within the acceptable range and OUTFIT t values that met the item fit criteria. The analysis of item difficulty revealed that the instrument contained a range of difficulty levels, including easy, difficult, and very difficult items. However, the item reliability and person reliability values were classified as low, indicating that the consistency of the instrument and the stability of the measurement results were not yet optimal. In addition, several items did not function properly because they did not receive any student responses and therefore lacked empirical validity. Based on these findings, it can be concluded that the developed test instrument does not yet fully meet the criteria of a high-quality learning evaluation tool and still requires improvement, particularly in terms of item quality and instrument reliability.