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All Journal Proceeding SENDI_U Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Jurnal Biologi Tropis JSiI (Jurnal Sistem Informasi) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Menara Ilmu Jurnal Abdi Insani Jurnal Informa: Jurnal Penelitian dan Pengabdian Masyarakat Infotech: Journal of Technology Information IJECS: Indonesian Journal of Empowerment and Community Services Journal Computer Science and Informatic Systems : J-Cosys Journal of Economic, Business and Engineering (JEBE) Jurnal Ilmiah IT CIDA : Diseminasi Teknologi Informasi Jurnal Pengabdian Masyarakat Akademisi Jurnal Teknik Informatika Jurnal Bisnis Manajemen dan Akuntansi Duta Abdimas: Jurnal Pengabdian Masyarakat Biner : Jurnal Ilmiah Informatika dan Komputer Proceeding of International Conference Health, Science And Technology (ICOHETECH) Adopsi Teknologi dan Sistem Informasi eProceedings of Management Innovative: Journal Of Social Science Research Bengawan :Jurnal Pengabdian Masyarakat International Journal of Trends in Accounting Research Journal Of Artificial Intelligence And Software Engineering Persona: Kajian Bahasa dan Sastra Jurnal Informatika Polinema (JIP)
Oktaviani, Intan
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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
Co-Authors Adrianto, Fajri Agus Purwanto Agus Riyanto Agustina Agustina, Melinda Ajeng Ayu Arumsari Al Ayyubi, Raihan Abdurrahim Alamsyah, Bintang Ashari, Arya Atina, Vihi Bramantyo, Rakesh Budi Suryono, Arif Desriani, Rahmi Dewanti, Cahyaning Dwi Hartanti Eko Purwanto Ely Nastiti, Faulinda Ety Meikhati Faulinda Ely Nastiti Febrianisa, Amanda Eka Hafiz, Abdullah Ahmad Hasanah, Herliyani Heppy Millanyani Husin, Husna Sarirah Ilyas, Daffa Isnanto, Erliana Putri Joko Sutarto Jowanka, Axzara Wirid Isra Mahbub, Hanif Marginingsih, Marginingsih Marta, Fadhillah Moh Muhtarom Nofikasari, Indah Novianto, Ricky Eko Nurchim Nurchim Nurohman, Nurohman Pipin Widyaningsih Pradana, Rico Yoga Prasetia, Esa Galang Prasetyo, Adi Tri Prasetyo, Eri Angga Purawanto, Eko Putri, Khalisah Nabila Ratna Dewi Santosa, Tri Djoko Saraswati, Ririn Uke Sigit Purnomo Sumarlinda, Sri Sundari Sundari Sundari Sundari, Muncar Susanti, Hemalia Susanty, Meredita Tri . Wiharti Tri Joko Raharjo Triana Triana, Triana Wijiyanto Wijiyanto, Wijiyanto Zulkifli, Suripto Moh.