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All Journal Monex: Journal of Accounting Research JMM (Jurnal Masyarakat Mandiri) Jurnal AKSI (Akuntansi dan Sistem Informasi) EQIEN - JURNAL EKONOMI DAN BISNIS DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Mitra Akademia: Jurnal Pengabdian Masyarakat Jurnal Abdimas Sangkabira Jurnal Ekonomi Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Pena Dimas Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Portofolio: Jurnal Manajemen dan Bisnis Annusfy
Faidah, Yusri Anis
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UPAYA PENINGKATAN PEMAHAMAN AKUNTANSI KEUANGAN DESA PADA SISWA/SISWI SMK DI KABUPATEN TEGAL Faidah, Yusri Anis; Mahmudah, Nurul; Rahmadiane, Ghea Dwi
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.33126

Abstract

Abstrak: Salah satu upaya untuk mewujudkan pemerintah desa yang bersih maka pemerintah desa diwajibkan untuk menyusun laporan keuangan desa. Dengan adanya digitalisasi pelaporan desa, sumber daya saat ini masih banyak yang belum siap dan perlu adanya generasi yang bisa menyesuaikan diri dengan tantangan yang ada. Generasi muda sebagai penerus pengelola desa perlu dibekali pemahaman akuntansi keuangan desa karena hal tersebut merupakan upaya untuk memberikan pengetahuan lebih dalam mengenai Akuntansi Keuangan yang ada di sekolah khusunya terkait Akuntansi keuangan desa. Tujuan pada kegiatan pengabdian ini adalah untuk meningkatkan kesadaran pemahaman tentang akuntansi keuangan desa dan aplikasi SIK Bumdes. Siswa-siswi mampu memahami materi tentang dasar akuntansi keuangan desa secara mendalam agar secara praktek dapat diterapkan setelah menyelesaikan proses belajarnya serta mampu menghadapi setiap permasalahan yang ada di desa dengan mudah. Berdasarkan hasil survei pada siswa/siswi SMK di Kabupaten Tegal masih kurang referensi terkait dengan akuntansi keuangan desa dan aplikasi SIK Bumdes. Kegiatan Pengabdian Kepada Masyarakat ini dilakukan dalam bentuk pelatihan ceramah dan praktik keuangan SIK Bumdes yang dilakukan selama 2 hari, dimana peserta terdiri dari siswa siswi SMK Peristek Pangkah Kabupaten Tegal sebanyak 30 siswa. Kegitan PKM ini dilaksanakan di ruang Aula sekolah. Kegiatan PKM dapat meningkatkan kemampuan pemahaman baik secara pemahaman teori maupun yang ada di lapangan (Desa) tentang akuntansi keuangan desa yang diperoleh dari hasil diskusi dan Tanya jawab. Dari hasil evaluasi pelaksanaan menggunakan kuesioner yang dibagikan kepada peserta, dapat digambarkan bahwa setelah materi disampaikan terlihat kenaikan tingkat pemahaman menjadi 91% dari peserta.Abstract: One effort to achieve clean village governance requires village governments to prepare village financial reports. With the digitalization of village reporting, many current resources are still unprepared, and a generation capable of adapting to the challenges is needed. The younger generation, as the next generation of village managers, needs to be equipped with an understanding of village financial accounting, as this is an effort to provide deeper knowledge of financial accounting, particularly in schools. The purpose of this community service activity to increase awareness of village financial accounting and the application of SIK Bumdes. Students were understand the material on the basics of village financial accounting in depth so that it can be practically applied after completing the learning process and are able to face any problems that exist in the village easily. Based on the results of a survey on vocational high school students in Tegal Regency, there is still a lack of references related to village financial accounting and the application of SIK Bumdes. This Community Service Activity was carried out in the form of training presentation and financial practices of SIK Bumdes conducted for 2 days, where participants consisted of 30 students of SMK Peristek Pangkah Tegal Regency. This PKM activity was held in the school hall. PKM activities can improve the ability to understand both theoretically and in the field (Village) about village financial accounting obtained from the results of discussions and questions and answers. From the results of the implementation evaluation using a questionnaire announced to participants, it can be interpreted that after the material was presented, there was an increase in the level of understanding to 91% of participants.
Implementasi Isak 35 Pada Organisasi Nirlaba (Studi Kasus Pada KNPI Kabupaten Brebes) Yusri Anis Faidah; Nurul Mahmudah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

Nonprofit organizations play a strategic role in social and community development and are required to manage and account for financial resources in a transparent and accountable manner. The implementation of Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the Presentation of Financial Statements of Nonprofit-Oriented Entities is expected to improve the quality and accountability of nonprofit financial reporting. This study aims to analyze the implementation of ISAK 35 and its implications for financial reporting accountability at the Indonesian National Youth Committee (Komite Nasional Pemuda Indonesia/KNPI) of Brebes Regency. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Primary data were obtained from interviews with organizational management, while secondary data were derived from organizational documents and relevant regulations. The findings indicate that the implementation of ISAK 35 at KNPI Brebes Regency remains limited, with only approximately 30 percent of the standard requirements applied. Financial reporting practices are still confined to cash inflow and cash outflow records, without the preparation of comprehensive financial statements as mandated by ISAK 35. This condition results in low levels of financial accountability and transparency, with reporting practices focusing more on activity accountability rather than comprehensive financial accountability.
Determining Factor of Village Financial Managers Moderated by Coworker Support Andri Widianto; Yeni Priatna Sari; Yusri Anis Faidah; Destiana Artanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4899

Abstract

The success of a village is determined by its vision and mission, but it also depends on the quality and capabilities of the village officials. The performance of village financial managers is influenced by individual capabilities and responsibilities; however, other factors also play a role. This study seeks to ascertain the effect of work-life balance and job stress on the performance of village financial managers, with peer support serving as a moderating variable. This quantitative analysis utilized primary data collected via an online questionnaire. The respondents in this study were 51 village finance managers in the Banjarharjo Subdistrict of Brebes Regency. Incidental sampling was used in this study. In addition, the data was analyzed utilizing the Partial Least Squares technique. The findings of the examination support all hypotheses that work-life balance and job stress significantly affect performance. Village financial managers who can maintain a balance between work and personal life show more optimal performance, while job stress that is not managed properly has been proven to reduce work effectiveness. In addition, the results of this study validate that coworker support plays a significant role in moderating these two relationships.
Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes Nurul Mahmudah; Yusri Anis Faidah; Erni Unggul Sedya Utami; Andri Widianto
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/jn2jyh06

Abstract

The community service activity aims to enable students of Muhammadiyah Larangan Vocational School, Brebes Regency to improve their understanding of village financial management and reporting. This community service was attended by 30 12th grade students. The methods used in this community service activity include lectures and discussions, as well as a community service team conducting surveys and direct observations at the location to collect initial data. The results of this community service activity are that students are able to understand both theoretically and in the field (village) about village financial management obtained from the results of discussions and questions and answers.about village financial management obtained from the results of discussions and questions and answers.
Co-Authors Andri Widianto Andri Widianto Andri Widianto Cantika Putri Cahaya Purnama Destiana Artanti Erni Unggul Sedya Utami Erni Unggul Sedya Utami, Erni Unggul Sedya Fuadha, Shafa Ghea Dwi Rahmadiane Ghea Dwi Rahmadiane Ghea Dwi Rahmadiane, Ghea Dwi Hetika Hetika Karunia, Anita Mahmuhdah, Nurul Nizar Fahrezi Majid Noerman syah, Asrofi Langgeng Nurul Mahmudah Nurul Mahmudah Nurul Mahmudah Nurul Mahmudah Nurul Mahmudah Nurul Mahmudah, Nurul Nurul Mahmuhdah Ririh Sri Harjanti Sadiva Kayla Tasya SU, Erni Unggul Tsalis Kholifatin Adil Mutamimmah Utami , Erni Unggul Sedya Yasmin, Arifia Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna