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FINANCIAL MANAGEMENT PLANNING OF MARGOMULYO VILLAGE FUNDS FROM THE PERSPECTIVE OF SAMIN TEACHINGS TO REALIZE SUSTAINABLE ACCOUNTABILITY Sulistyowati, Rina; Anggapratama, Reza; Rama Prasetya, Nanda
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4896

Abstract

This research aims to explore the Samin culture in relation to the planning and management of village funds in Margomulyo Village, from the perspective of Samin teachings, with the goal of achieving sustainable accountability. The research method employed in this study is a qualitative approach, utilizing a case study design. Data collection techniques include observation, interviews, and documentation. Meanwhile, the data analysis technique employs an interactive analysis model that encompasses data reduction, data presentation, and conclusion. Furthermore, data triangulation was used to validate the data. The results of the study show that the planning of village fund financial management, which includes deliberation to determine priority scales, community participation, preparation of village financial management planning (RPJMDes, ‘RKPDes, and ‘APBDes), planning mechanisms in village’ financial’ management, as well as transparency, has been implemented in accordance with Samin teachings. The implications of this study contribute to the body of knowledge in public sector accounting, and, practically, this research can serve as a reference for policy-making related to village fund management planning, based on local culture, specifically the Samin teachings. Implications Technologically, the research results can be utilized in designing a village information system based on local culture, for example, the APBDes dashboard, which includes the values of honesty (transparency), patience (deliberation process), and narimo (reward fairness), so that it is in line with the social character of the village.
Assistance in the Preparation of Simple Financial Statements for the Karang Taruna of Rahayu Village, Tuban Regency Anggapratama, Reza; Sulistyowati, Rina; Kustaji, Kustaji; Noor, Fauzian; Agustino , Muhammad Rizqi; Fadila, Esti Nur
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 3 (2026): Mei 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i3.1139

Abstract

This community service program aims to strengthen the capacity of the Karang Taruna of Rahayu Village, Tuban Regency, in preparing simple financial statements in a transparent and accountable manner. The activity was initiated due to limited financial literacy and the absence of systematic financial recording, which potentially hindered organizational accountability and sustainability. Proper financial administration is essential to enhance public trust and support effective youth organizational governance at the village level. The program was implemented through several stages, including needs assessment and coordination, socialization and basic financial education, technical training on simple bookkeeping, mentoring, and evaluation. Training materials focused on recording cash inflows and outflows, preparing a general cash book, organizing transaction evidence, and compiling activity accountability reports. A participatory and practice-based approach was applied to ensure that participants could directly implement the acquired knowledge. The results indicate improved understanding and skills among administrators in preparing structured financial reports. Participants demonstrated greater competence in financial recording and documentation. This program contributes to strengthening institutional governance and promoting sustainable and accountable financial management practices within the Karang Taruna organization.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM BAKPIA “PIANARA” DI DESA PAGU KABUPATEN KEDIRI Sulistyowati, Rina; Oktavia, Lavenia; Kusumaningarti, Miladiah
Dharma Wiyata: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): Dharma Wiyata
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Pawyatan Daha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi nasional serta meningkatkan kesejahteraan masyarakat. Namun, masih banyak pelaku UMKM yang mengalami kendala dalam pengelolaan keuangan, khususnya dalam penyusunan laporan keuangan sesuai prinsip akuntansi yang berlaku. Kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM Bakpia di Kabupaten Kediri dalam menyusun laporan keuangan yang rapi dan sistematis. Metode yang digunakan meliputi observasi, wawancara, dan pendampingan langsung mulai dari pencatatan transaksi hingga penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pelaku UMKM dalam melakukan pencatatan keuangan secara lebih tertib dan akurat. Dengan pengelolaan keuangan yang lebih baik, diharapkan UMKM Bakpia di Kabupaten Kediri mampu mengembangkan usahanya secara lebih profesional dan berkelanjutan serta memberikan kontribusi bagi perekonomian daerah.
Influence of BNPL Loans and Consumer Motivation on Youth Consumptive Behavior: Evidence from Pungpungan Village, Bojonegoro Regency, Indonesia Anggapratama, Reza; Sulistyowati, Rina; Hadi Sulthoni, Fharhan; Agustino, Muhammad Rizqi; Kustaji; Noor, Fauzian
Journal of Management Studies and Development Vol. 5 No. 02 (2026): Article in Press - Journal of Management Studies and Development
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/IISTR.jmsd.001905

Abstract

This study aims to investigate the influence of buy-now-pay-later (BNPL) online loans and consumer motivation on the consumptive behavior of youth in Pungpungan Village, Bojonegoro Regency. The collected data were processed quantitatively.This study adopts a correlational research design to examine the relationships between buy-now-pay-later online loan usage, consumer motivation, and the consumptive behavior of youth in Pungpungan Village, Bojonegoro Regency. The final sample comprises 100 respondents. The results indicate that both Pay Later usage and consumer motivation have a positive and significant effect on the consumptive behavior of youth in Pungpungan Village, both individually and simultaneously. Pay Later usage shows a stronger influence (0.485) compared to consumer motivation (0.208), with the model explaining 31.8% of the variance in consumptive behavior. These findings suggest that the ease of deferred payments combined with high consumer motivation substantially drives impulsive and excessive spending among rural youth. This study extends the literature on consumer behavior by integrating buy-now-pay-later (BNPL) usage and consumer motivation as joint predictors of consumptive behavior in a rural youth context. It offers a novel perspective by highlighting how fintech adoption interacts with psychological drivers to shape spending patterns outside urban settings.