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All Journal Jurnal Media Wahana Ekonomika Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat International Journal of Community Service Formosa Journal of Applied Sciences (FJAS) Jurnal Keuangan dan Bisnis JIAR Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Dwirini, Dwirini
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Dwirini, Dwirini; Rahmawati, Meita; Abukosim, Abukosim
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11008

Abstract

ABSTRAK Penelitian ini dilakukan pada masyarakat Desa Manggar Raya Kecamatan Tanjung Lago Kabupaten Banyuasin. Tujuan dari Literature Review Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Indonesia adalah mereview hipotesis penelitian pengaruh antar variabel yang akan digunakan pada penelitian selanjutnya. Metode yang digunakan dalam Literature Review ini adalah dengan metode library research, yang bersumber dari database penyedia jurnal International melalui Proquest dan jurnal ilmiah Indonesia melalui Google Scholar. Hasil dari Literature Review ini adalah akuntabilitas dan pertanggungjawaban penggunaan keuangan dana desa berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Sedangkan variabel pengungkapan penggunaan keuangan dana desa tidak berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Pengungkapan pengelolaan dana desa dapat merangsang masyarakat lebih berinovatif dalam meningkatkan kesejahteraan masyarakat dengan memanfaatkan sumber daya yang ada di desa. Kata Kunci: Akuntabilitas, Pengungkapan, Pertanggungjawaban Penggunaan Dana, dan Kesejahteraan Masyarakat Desa ABSTRACT This research was conducted on the community in Manggar Raya Village, Tanjung Lago District, Banyuasin Regency. The purpose of the Literature Review of the Effect of Accountability, Disclosure and Accountability of the Use of Financial Funds on the Welfare of Indonesian Village Communities is to review the research hypothesis of the influence between variables that will be used in further research. The method used in this Literature Review is the library research method, which is sourced from the database of international journal providers through Proquest and Indonesian scientific journals through Google Scholar. The result of this Literature Review is that accountability and accountability for the use of village funds have an effect on the welfare of Indonesian rural communities. While the variable disclosure of the use of village funds does not affect the welfare of Indonesian rural communities. Disclosure of village fund management can stimulate the community to be more innovative in improving people's welfare by utilizing existing resources in the village. Keywords: Accountability, Disclosure, Accountability for Use of Funds, and Village Community Welfare
Pendampingan Penyusunan Laporan Keuangan pada Komunitas UMKM Catering Tangerang (UCTS) dalam Rangka Optimalisasi Kinerja Keuangan Usaha Daurrohmah, Eka Wirajuang; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini; Oktaviani, Fany Nur
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15264

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan pada anggota UMKM Catering Tangerang Selatan (UCTS) melalui pendampingan keuangan secara manual. Pendampingan ini diperlukan mengingat keterbatasan akses teknologi di kalangan UMKM. Metode yang digunakan meliputi pelatihan dan pendampingan tiga tahap: pelaksanaan, partisipasi mitra, dan evaluasi program. Hasil penelitian menunjukkan bahwa pendampingan ini berhasil meningkatkan pemahaman dan keterampilan anggota UMCTS dalam menyusun laporan keuangan secara manual. Selain itu, pelatihan tambahan seperti fotografi produk dan pembuatan garnish juga diberikan untuk meningkatkan daya saing usaha. Pendampingan yang komprehensif ini membantu UMKM lebih siap menghadapi tantangan bisnis dan memaksimalkan potensi mereka untuk berkembang secara berkelanjutan.
Implementation of the Village Financial System Application (Siskeudes) version 2.0.6b in Jombang Regency Nurhayati, Titin; Dwirini, Dwirini
Formosa Journal of Applied Sciences Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i12.11717

Abstract

The purpose of this article is to study how the Siskeudes Application version 2.0.6b is used in Jombang Regency. Qualitative research is what is used. Observations, interviews and documentation were used to obtain primary data. The informants in this research were the Village Assistant, Ngumpul Village Secretary, and Pulosari. The study results show that 1) The implementation of the Siskeudes Application version 2.0.6b in Jombang Regency is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management; 2) Village government performance has improved during the implementation of the Siskeudes Application version 2.0.6b in Jombang Regency; and 3) in accordance with the objectives of implementing the Siskeudes Application, namely to make it easier for village governments to plan, implement and execute. 4) One crucial thing is the payment of incorrect tax which does not appear in the Tax Assistant's Cash Book.
Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang Dwirini, Dwirini; Zuhroh, Shufia; Subekti, Rini
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2588

Abstract

The phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2 = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this.
Penyampaian Media dan Karakteristik Perusahaan Terhadap Pengungkapan CSR di Indonesia Dwirini, Dwirini; Subekti, Rini
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 8 No. 2 (2024): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v8i2.17214

Abstract

Studi ini menemukan bahwa banyak perusahaan di Indonesia telah menerapkan Corporate Social Responsibility (CSR) untuk menjangkau dan memberikan manfaat bagi masyarakat. Perusahaan yang tidak melakukan CSR berisiko menunjukkan citra yang buruk secara sosial dan lingkungan. Karena pelanggaran mereka terhadap peraturan, perusahaan juga akan berurusan dengan hukum. Berdasarkan standar peraturan pengungkapan yang berlaku, pengungkapan tanggungjawab sosial (CSR) adalah penyediaan informasi yang dibutuhkan oleh perusahaan yang sudah melaksanakan tanggung jawab sosialnya, yang bermanfaat bagi operasi bisnis dan kegiatan produksi mereka. Studi ini menyelidiki 30 perusahaan yang bergerak di aneka industri dan terdaftar di Bursa Efek Indonesia selama 5 tahun berturut-turut dari 2018 hingga 2022. Metode pengambilan sampel purposive digunakan. Software SmartPLS 4 digunakan untuk menganalisis data partial least square (PLS). Menurut penelitian ini, penyampaian media dan return on sales ratio meningkatkan pengungkapan CSR. Variabel lainnya ukuran perusahaan (size), Debt to EBITDA, dan fitur perusahaan tidak berpengaruh signifikan terhadap pengungkapan CSR.
Media Accounting Games For Increasing Knowledge Tudents At Dharma Karya Senior High School Prasetiyo, Yudhi; Widiastuti, Yeni; Ninin Wisnantiasri, Sila; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.213

Abstract

Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students’ interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
PENINGKATAN PENCATATAN AKUNTANSI KEUANGAN PRIBADI DAN KELUARGA MELALUI METODE MANUAL DAN METODE TEKNOLOGI BERBASIS APLIKASI Kusumawardani, Media; Maryati, Sri; Adhitama, Ferdinant; Dwirini, Dwirini; Soediro, Achmad; Farhan, Muhammad
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1920

Abstract

Desa Muara Penimbung Ulu merupakan desa yang memiliki permasalahan pada masyarakatnya mengenai pencatatan keuangan. Sebagian besar masyarakat desa memiliki kendala mengenai pengelolaan keuangan. Bebarapa dari masyarakat tidak pernah melakukan pencatatan akuntansi keuangan pribadi ataupun keluarga. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman dan keahlian dalam pencatatan akuntansi keuangan baik untuk keuangan pribadi ataupun keluarga. Metode pelaksanaan pengadian dilakukan dengan pemberian materi, monitoring dan evaluasi. Pemberian materi dilakukan dengan pendekatan cermah, tutorial, diskusi interaktif, simulasi. Sedangkan monitoring dan evaluasi dilakukan untuk menyelesaikan permasalahan saat mayarakat melakukan pencatatan secara mandiri. Hasil dari kegiatan pengabdian, masyarakat memahami terkait materi yang disampaikan dan sebagian besar masyarakat lebih nyaman melakukan pencatatan dengan metode manual
Pelatihan Laporan Keuangan sebagai Strategi Peningkatan Keberlanjutan UMKM Catering di Tangerang Selatan: Financial Report Training as a Strategy to Improve the Sustainability of Catering MSMEs in South Tangerang Daurrohmah, Eka Wirajuang; Robiansyah, Anton; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 6 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i6.9117

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face major challenges in financial management, especially in preparing financial reports. A community service program was conducted at the South Tangerang Catering MSME Community to improve participants' ability to prepare simple financial reports. This activity includes theoretical and practical training, intensive mentoring, and evaluation through observation and questionnaires. The results showed that 90% of participants felt more confident in preparing financial reports, and most were able to produce profit and loss reports, balance sheets, and cash flow independently. Mentoring has proven effective in helping participants separate personal and business finances. This program has succeeded in improving participants' financial literacy while supporting the sustainability of MSME businesses.
Dampak Covid-19 Terhadap Kinerja Saham Emiten Indeks LQ 45 rahmawati, Meita; Patmawati, Patmawati; Dwirini, Dwirini
Jurnal Keuangan dan Bisnis Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.162 KB) | DOI: 10.32524/jkb.v20i1.380

Abstract

This research is an event study research, where the researcher wants to see the content of information after the announcement of the Covid 19 case. The researcher uses a quantitative descriptive method with non-parametric analysis, using the Wilcoxon test to see the effect of performance with abnormal returns and trading activity before and after the announcement of an event. incident. Researchers used an observation period of 3 days before the announcement and 3 days after the announcement of Covid 19 by the President of the Republic of Indonesia. Hypothesis testing shows that the Z value of -2,469 with Asymp Sig (2-tailed) of 0.014 is smaller than 0.05, proving that there is a difference in abnormal returns before the announcement and after the announcement of the event, but on the contrary, testing trading activities before and after the announcement. shows a Z value of -1.838 with Asymp Sig (2-tailed) of 0.066, higher than the value of 0.05, so it can be concluded that there is no difference in the increase or decrease in stock trading volume activity significantly before and after the announcement of Covid-19.   Keyword: Abnormal Return; Trading Volume Activity; Index LQ 45; Coronavirus.  
STRATEGI PELAYANAN KONSULTAN PAJAK DALAM MENCAPAI KEPATUHAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN DAGANG KOTA BANDUNG Mujiyanti, Putri Eka; Dwirini, Dwirini
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.342

Abstract

Taxes, which are one source of income for the state to carry out development, will continue to grow when this income increases every year. The role of tax consultants in achieving compliance with tax obligations is very important. There are many benefits for users of tax consultant services. The method used in this research is qualitative with a qualitative descriptive research type. This is intended to obtain a descriptive picture of the problems in this research. This research uses data collection techniques through observation, interviews and document searches. There were several informants involved in this research. The informant is a tax consultant and a trading company in Bandung. The results of the research show that the presence of tax consultants is very necessary for trading companies that do not understand taxation. There are also many challenges faced by a tax consultant in current tax developments. The benefits felt by trading companies when using tax consultant services can make companies more tax aware and comply with tax obligations properly according to applicable regulations. Taxpayers previously felt many obstacles, with a tax consultant they will feel very helped.
Co-Authors Abukosim, Abukosim Adhitama, Ferdinant Daurrohmah, Eka Wirajuang Media Kusumawardani, Media Muhammad Farhan Mujiyanti, Putri Eka Ninin Wisnantiasri, Sila Nugraheni, Novita Oktaviani, Fany Nur Paramitha, Diky Patmawati Patmawati, Patmawati Prasetiyo, Yudhi RAHMAWATI, MEITA Rini Subekti Robiansyah, Anton Sila Ninin Wisnantiasri Soediro, Achmad Sri Maryati Titin Nurhayati Ma’mun Yeni Widiastuti Zuhroh, Shufia