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The Contribution of Village Fund Management for Creating More Prosperous Society: an Empirical Study at Central Java Susilowati, Nurdian; Mahmud, Amir; Rachmadani, Wulan Suci; Lestari, Sari; Tusyanah, Tusyanah
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28995

The purposes of this research are first to explain the readiness of villages in managing the village fund. Second, to generate a mapping of priorities for the use of village fund. Third, to analyze the implementations of financial management of the village fund. This research uses a case study. The main data sources of this research are the village chiefs, village secretaries, village treasurers, and society in Central Java. The results show the villages are ready to manage the village fund originating from the national budget. The village fund is used to finance physical and non-physical development and empower the society. The implementation of the use of the village fund have been by certain procedures and can be justified so that transparency and accountability can be realized well. The business activities of Village-Owned Enterprises originating from the village fund have proven to be able to move the economy of the village community forward

The Effect of Digital Literation, Internationalization, and Learning Orientation on The Quality of Learning Through Self Direct Learning as Variables Moderating Astuti, Dwi Puji; Kardiyem, Kardiyem; Rachmadani, Wulan Suci; Widia, Syam
Economic Education Analysis Journal Vol 10 No 1 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i1.44696

This study aims to determine the effect of digital literacy, internationalization, learning orientation on the quality of learning, and the role of the self-direct learning variable as a moderating variable. The population in this study were students of accounting education class 2016-2019. Samples were taken by purposive sampling as many as 75 students. The data collection technique used a questionnaire. Data analysis was performed using the classical assumption test with the IBM SPSS Statistic 26 application program. The results showed that digital literacy, internationalization, learning orientation did not affect the quality of learning. However, the existence of the self-direct learning variable as a moderating variable can strengthen the positive and significant influence on the quality of learning. Students must improve their learning orientation and digital literacy associated with improving the quality of learning. Keywords Internationalization; Quality of Learning; Digital Literacy; Learning Orientation; Self Direct-Learning

The Effect of Digital Literation, Internationalization, and Learning Orientation on The Quality of Learning Through Self Direct Learning as Variables Moderating Astuti, Dwi Puji; Kardiyem, Kardiyem; Rachmadani, Wulan Suci; Widia, Syam
Economic Education Analysis Journal Vol 10 No 1 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i1.44696

This study aims to determine the effect of digital literacy, internationalization, learning orientation on the quality of learning, and the role of the self-direct learning variable as a moderating variable. The population in this study were students of accounting education class 2016-2019. Samples were taken by purposive sampling as many as 75 students. The data collection technique used a questionnaire. Data analysis was performed using the classical assumption test with the IBM SPSS Statistic 26 application program. The results showed that digital literacy, internationalization, learning orientation did not affect the quality of learning. However, the existence of the self-direct learning variable as a moderating variable can strengthen the positive and significant influence on the quality of learning. Students must improve their learning orientation and digital literacy associated with improving the quality of learning. Keywords Internationalization; Quality of Learning; Digital Literacy; Learning Orientation; Self Direct-Learning

STRENGTHENING ECOPRENEURSHIP IN PAKIS VILLAGE, LIMBANGAN SUBDISTRICT, KENDAL DISTRICT Nuryana, Ita; Thomas, Partono; Aeni, Ida Nur; Rachmadani, Wulan Suci
Indonesian Journal of Devotion and Empowerment Vol 2 No 2 (2020): December 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v2i2.43064

Tujuan dari pelaksanaan pengabdian ini adalah agar para pemilik usaha dapat melakukan bisnis kolang-kolang dengan memperhatikan lingkungan untuk kelangsungan usahanya. Pengabdian ini dilaksanakan pada tanggal 11 Agustus 2020 di Kantor Kelurahan Pakis Kabupten Kendal diikuti oleh 30 pelaku bisnis. Pelatihan dimulai dengan penyampaian materi oleh narasumber, dilanjutkan dengan diskusi dan diakhiri dengan praktik pembuatan berbagai olahan dari kolang-kaling seperti manisan kolang-kolang, donat dan selai kolang-kaling. Simpulan dalam pengabdian ini kegiatan pengabdian kepada masyarakat mengenai produk hijau dalam sosialisasi penguatan ecopreneurship dan praktik pengolahan produk kolang kaling pada Masyarakat desa Pakis mendapatkan respon yang antusias dari peserta. Saran dalam pelaksanaan pengabdian kepada masyarakat yaitu kegiatan pengabdian seperti ini dapat dilakukan secara rutin dengan sasaran yang benar-benar membutuhkan untuk penguatan ecopreneurship dan praktik pengolahan produk kolang kaling pada Masyarakat desa Pakis. The purpose of the implementation of this devotion is so that business owners can do business kolang-kolang by paying attention to the environment for the continuity of their business. This service was held on August 11, 2020 at Pakis Village Office of Kendal District followed by 30 businesses. The training began with the delivery of materials by the speakers, followed by discussions and ended with the practice of making various preparations of kolang-kaling such as candied kolang-kolang, donuts and kolang-kaling jam. In conclusion, in this service activities of community service on green products in the socialization of strengthening ecopreneurship and the practice of processing kaling-kolang products in pakis village communities get an enthusiastic response from participants. Suggestions in the implementation of community service that is this kind of devotion activities can be done routinely with the target that really needs to strengthen ecopreneurship and the practice of processing kolang -koling products in pakis village community.

Assistance and Digitalization of MSMEs Based on Optimization of Digital Promotional Content Creation Rachmadani, Wulan Suci; Margunani, Margunani; Rachmadi, Moch Faizal
Indonesian Journal of Devotion and Empowerment Vol 5 No 2 (2023): December 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v5i2.71970

Usaha Mikro, Kecil dan Menengah (UMKM) sekarang ini terus mengalami pertumbuhan seiring dengan perkembangan zaman diera revolusi industri 4.0. Diera sekarang ini juga menuntut para pelaku usaha termasuk UMKM untuk terus bertransformasi digital dalam berbagai hal. Adapun permasalahan yang sekarang ini dihadapi oleh para pelaku UMKM diantaranya adalah kompetensi Sumber Daya Manusia (SDM) yang masih rendah dalam penguasaan kemampuan literasi digital terutama berkaitan dengan digital marketing dan optimalisasi konten promosi berbasis digital yang efektif, efisien dan tepat sasaran. Permasalahan tersebut harus segera diatasi dan ditangani secara tepat, cepat serta berkelanjutan. Adapun solusi yang ditawarkan adalah dengan melakukan pendampingan dan digitalisasi UMKM berbasis optimalisasi pembuatan konten promosi digital. Substansi dan makna dari suatu konten promosi yaitu mempunyai nilai tersendiri bagi upaya pemasaran atau marketing suatu produk dan/atau jasa dalam menarik keputusan pembelian dari konsumen. Rencana kegiatan yang disusun dalam pengabdian kepada masyarakat ini dilakukan secara komprehensif, terpadu dan terintegrasi berbasis digital. Pendekatan kegiatan pengabdian kepada masyarakat yang dipakai adalah Participatory Rural Appraisal (PRA) berbentuk metode penyuluhan, pendampingan, dan pelatihan. Sasarannya adalah para pelaku UMKM diberbagai bidang usaha di Talangsari, Kelurahan Bendan Duwur, Kecamatan Gajahmungkur, Kota Semarang. Micro, Small and Medium Enterprises (MSMEs) continue to experience growth in line with developments in the era of Industrial Revolution 4.0. The current era also requires business actors, including MSMEs, to continue digital transformation in various ways. The problems currently faced by MSME players include the still low competency of Human Resources (HR) in mastering digital literacy skills, especially those related to digital marketing and optimizing digital-based promotional content that is effective, efficient and right on target. These problems must be addressed immediately and handled appropriately, quickly and sustainably. The solution offered is to provide assistance and digitalization of MSMEs based on optimizing the creation of digital promotional content. The substance and meaning of promotional content are valuable for marketing efforts for a product and/or service in attracting consumer purchasing decisions. The activity plan prepared in Community Service for the community is carried out in a comprehensive, integrated, and digital-based manner. The approach used for community service activities is participatory rural appraisal (PRA) in counselling, mentoring, and training methods. The targets are MSME actors in various business fields in Talangsari, Bendan Duwur Village, Gajahmungkur District, Semarang City.

The Role of Environmental Accounting on Waste Management Almasyhari, Abdul Kharis; Rachmadani, Wulan Suci; Priatnasari, Yeni
Shirkah: Journal of Economics and Business Vol 9, No 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i2.720

Drawing on the role of environmental accounting in waste management as a social responsibility, the present research aims to assess the agency's awareness and implementation of environmental accounting in its waste management practices. Using a descriptive qualitative approach, data were gathered through in-depth interviews with four environmental agency staffs and observations of financial reports. The findings reveal significant gaps in understanding and applying environmental accounting principles, with a lack of integration into financial management practices. Despite an emerging awareness of its importance, the agency’s current practices do not fully align with sustainable financial management, particularly regarding environmental conservation and cost accountability. The study suggests that targeted educational initiatives and systematic integration of environmental accounting are essential to improving both environmental stewardship and financial sustainability within the agency. The implications of these findings highlight the need for structural changes in how environmental considerations are accounted for in public sector financial systems, potentially serving as a model for other municipalities aiming to enhance their environmental responsibility.

Pelatihan Pencatatan Arus Kas Pada UMKM di Banyumas Widia, Syam; Rachmadani, Wulan Suci; Kusmuriyanto, Kusmuriyanto; Ridloah, Siti
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.4472

Keberadaan UMKM diharapkan dapat meningkatkan taraf hidup masyarakat desa sekitar. Oleh karena itu, perlu dilakukan manajemen yang baik dalam pengelolaan keuangannya. Namun pelaksanaan pengelolaan keuangan tersebut merupakan hal yang sulit bagi UMKM karena keterbatasan pengetahuan mengenai akuntansi, rumitnya proses akuntansi, dan anggapan bahwa laporan keuangan bukanlah hal yang penting bagi UMKM. Berbagai macam keterbatasan lain yang dihadapi UMKM adalah latar belakang pendidikan yang tidak paham akuntansi atau tata buku, kurang disiplin dalam melaksanakan pembukuan akuntansi, serta tidak adanya dana yang cukup untuk mempekerjakan akuntan atau membeli software akuntansi untuk mempermudah pelaksanaan pembukuan akuntansi. Kesulitan ini juga dirasakan oleh para pengurus UMKM di Kabupaten Banyumas. Oleh sebab itu, pengabdi menawarkan pelatihan pembuatan laporan keuangan khususnya pada arus kas untuk pertanggungjawaban keuangan UMKM. Setelah kegiatan selesai dilaksanakan, para peserta pengelola usaha UMKM di Kabupaten Banyumas lebih memahami bagaimana mengelola aliran kas dari usaha mereka, serta menambah kemampuan menyusun laporan dan pengelolaan keuangan usahanya. Pengurus UMKM di Kabupaten Banyumas juga dapat menyusun laporan keuangan secara baik dan benar serta dapat dipertanggungjawabkan dengan adanya pelatihan penyusunan laporan keuangan berbasis aplikasi digital.

Penatausahaan Arus Kas Pada BUMDes Socokangsi Klaten Rachmadani, Wulan Suci; Kabib, Nur; Amelia, Rizky Windar; Widodo, Widodo
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.4471

Keberadaan BUMDes diharapkan dapat meningkatkan taraf hidup masyarakat desa sekitar. Oleh karena itu, perlu dilakukan manajemen yang baik dalam pengelolaan keuangannya. Namun pelaksanaan pengelolaan keuangan tersebut merupakan hal yang sulit bagi BUMDes karena keterbatasan pengetahuan mengenai akuntansi, rumitnya proses akuntansi, dan anggapan bahwa laporan keuangan bukanlah hal yang penting bagi BUMDes. Berbagai macam keterbatasan lain yang dihadapi BUMDes adalah latar belakang pendidikan yang tidak paham akuntansi atau tata buku, kurang disiplin dalam melaksanakan pembukuan akuntansi, serta tidak adanya dana yang cukup untuk mempekerjakan akuntan atau membeli software akuntansi untuk mempermudah pelaksanaan pembukuan akuntansi. Kesulitan ini juga dirasakan oleh para pengurus BUMDes Socokangsi. Oleh sebab itu, pengabdi menawarkan pelatihan pembuatan laporan keuangan khususnya pada arus kas untuk pertanggungjawaban keuangan BUMDes. Setelah kegiatan selesai dilaksanakan, para peserta pengelola usaha BUMDes Socokangsi, Klaten diharapkan memiliki kemampuan menyusun laporan dan pengelolaan keuangan usahanya. Pengurus BUMDes Socokangsi, Klaten juga dapat menyusun laporan keuangan secara baik dan benar serta dapat dipertanggungjawabkan. Pengabdi juga membuat jurnal tentang pengelolaan keuangan pada BUMDes Socokangsi, Klaten.

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