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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA Kinerja Jurnal Progres Ekonomi Pembangunan JEM17: Jurnal Ekonomi Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Real Riset Jurnal Akuntansi dan Governance Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Islamic Accounting and Finance Review Bidik : Jurnal Pengabdian kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Inclusive Society and Sustainability Studies (ISSUES) Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Enrichment: Journal of Multidisciplinary Research and Development Land Journal Advances in Management & Financial Reporting JER Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Indrijawati, Aini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Prima Abdika: Jurnal Pengabdian Masyarakat

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Pendampingan Pembukuan, Inventarisasi, dan Pelaporan Barang Milik Daerah dalam Upaya Menciptakan Laporan Keuangan Berkualitas di Kabupaten Pinrang Darmawati, Darmawati; Kusumawati, Andi; Syamsuddin, Syamsuddin; Indrijawati, Aini; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5006

Abstract

The demand for the application of Good Governance (GG) principles in regional financial management emphasizes the importance of transparency and accountability, especially in the management of Regional Property (BMD). The Pinrang District Government faces challenges in preparing BMD reports, such as late reporting, incomplete asset data, and suboptimal recording. This program aims to improve the capability of BMD managers in Pinrang Regency through intensive training and mentoring, in accordance with Permendagri No.47 of 2021. The program implementation methods include lectures, hands-on practice, technical assistance, and evaluation. The materials presented covered BMD bookkeeping, inventory, and reporting, with a focus on using the Simda BMD application to improve report efficiency and accuracy. The evaluation results showed that the program succeeded in improving participants' understanding and skills in BMD management. The resulting outputs include more integrated and quality semesterly BMD reports, as well as an increase in the suitability of asset data with physical conditions in the field. With this success, the program made a real contribution in supporting more transparent, accountable, and regulated regional asset governance, as well as strengthening the capacity of the Pinrang Regency Financial and Revenue Management Agency (BPKPD) in overseeing better regional financial management.
Peningkatan Kapabilitas Pengelola Keuangan Badan Layanan Umum Daerah Dalam Rangka Pencegahan Fraud di Kabupaten Pinrang Indrijawati, Aini; Darmawati, Darmawati; Kartini, Kartini; Syamsuddin, Syamsuddin; Rasyid, Syarifuddin; Purisamya, Asharin Juwita; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5077

Abstract

Regional Public Service Agencies (BLUD) play a strategic role in supporting public services, particularly in the health sector. However, financial management in BLUD often faces challenges such as fraud risks and weak internal control systems. This Community Service Program aims to enhance the financial management capacity of BLUD managers in Pinrang Regency to prevent fraud. The methods employed include intensive training, case study simulations, technical assistance, and evaluation of the implementation of internal control systems. The results show improved participants' understanding of fraud concepts and the application of more effective prevention measures. Technical assistance enabled BLUD managers to design and implement internal control systems tailored to the needs of each unit. This program successfully fostered more transparent and accountable financial governance, supporting the sustainability of public services. As a follow-up, it is proposed that similar activities be conducted periodically to ensure the continuous improvement of BLUD managers' capabilities. Additionally, the development of digital platforms is recommended to support more integrated and efficient financial reporting. These steps are expected to strengthen BLUD financial governance in Pinrang Regency and serve as a model for adoption in other regions.
Pengelolaan Keuangan BLUD Puskesmas dan Rumah Sakit di Kabupaten Sidrap Syamsuddin, Syamsuddin; Amiruddin, Amiruddin; Natsir, Andi Iqra Pradipta; Utami, Rizky; Haerial, Haerial; Nugraha, Rakhmat Nurul Prima; Indrijawati, Aini; Alam, Ade Ikhlas Amal; Putri, Anissa Aulya; Nindra, Nurhaliza Magfirah
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.5132

Abstract

Transparent, accountable, and efficient financial management is a key prerequisite for realizing quality public health services through Regional Public Service Agencies (BLUD). However, the reality in Sidenreng Rappang Regency (Sidrap) shows that most BLUD units, such as community health centers and hospitals, still face obstacles such as the absence of documented financial SOPs, low understanding of the preparation of Business and Budget Plans (RBA), and limited use of financial information systems. This community service activity aimed to improve the capacity of BLUD financial managers through training and technical assistance in preparing RBAs and SOPs in accordance with regulations, such as Permendagri No. 79 of 2018 and PP No. 23 of 2005. The implementation methods included identifying partner needs, interactive material presentations, group discussions, and the preparation of draft documents by participants. The results of the activity showed that 87% of participants were able to draft an initial RBA and understand the important elements of financial management SOPs. Participants also demonstrated an increased understanding of good governance principles, such as transparency and accountability. The final evaluation confirmed that the applied and case-based training approach was effective in building the technical competence of the apparatus. As a follow-up, it is recommended that further training be developed to cover accrual-based reporting and internal auditing, as well as the integration of digital financial systems. It is hoped that this activity will encourage a more adaptive and sustainable transformation of BLUD financial management and support the improvement of health service quality in Sidrap Regency.
Co-Authors AA Sudharmawan, AA Abbas, Aisyah Aisyah, Andi Alam, Ade Ikhlas Amal Amina, Nur Aminarty, Fhifi Amiruddin Amiruddin Anita Arham Arienda, Yoshica Arif, Muhammad Faisal ARIFUDDIN Arifuddin Arifuddin Army, Elwiyani Arsyam, Ulfanita Asmaul Husna Assaggaf, Aswar Anas Dahlia, Andi Amalia Darmawati Darmawati , Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Endang Tri Pratiwi Fadilla, Alya Ferdiansah, Muhammad Irdam Ferdiansyah, Muhammad Irdam Fitriani Fitriani Fitriani, Rezki Fratiwi, Sri Ayu Grace T. Pontoh Grace T. Pontoh Haerial, Haerial Hanif AR, Muh Amir Hariana, H. Harsono, Edi Hasan, Annisa Nabilah Hastuti Hastuti Indra Santoso, Septy Intihanah, Intihanah Irdam, Muh Istianah Istianah Juanda, Indira Syakira Kirana Juanda, Juanda Karina, Rieni Kartini Kartini Kusumawati, Andi Liwan, Nadhilah Amaliah Maharani, Dewi Shintya Marpaung, Zulfina Erita MEDIATY Mediaty Mediaty, M. Muhdsan, Mudhia'ah Muzakkir Muzakkir Natsir, Andi Iqra Pradipta Nia, Sukma Nindra, Nurhaliza Magfirah Nirwana, Nirwana Novitasari, Hilda Nugraha, Rakhmat Nurul Prima Nurfadilah, Ayu Nurmais, Muh. Qalbi Palureng, Rezvita Zalsabilah Panglewai, Dave Dominic Pitria, Ni Gusti Ayu Pontoh, Grace T Pratama Kohar, Yansen Pratiwi, Dwi Dian Purisamya, Asharin Juwita Putri, Anissa Aulya Rahmawati Rasyid, Syarifuddin Reza, Mochammad Faizal Rosali, Suryarahma Rustam, Yunda Dwi Putri Salsabila, Tsarwah Sofyan, Diva Rayhanun Raya Sri Damayanti sriwahyuni Sriwahyuni Sudharma, Falih Zaki Sulkarnaen, Fauziah Sundari Sundari, Sri Surianto, Nurul Maghfirah Surisman, S. Sutriani Sutriani Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin T. Pontoh, Grace Utami, Rizky Wahid, Muhammad Zulfadli Wahyuddin Wahyuddin Wijayanti, Winola Yulianti Yulianti Zam-Zam, Fitriya Muslimah