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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ensiklopedia of Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan JURNAL ILMIAH M-PROGRESS Stilistika: Jurnal Pendidikan Bahasa dan Sastra Jurnal Algoritma SENTRI: Jurnal Riset Ilmiah JURDIASRA Summa : Journal of Accounting and Tax
Marlina, Siska
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Aerospace Engineering Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Effectiveness of the expansion of Nagari Situak Ujung Gading, Lembah Malintang District, West Pasaman Regency Marlina, Siska; Frinaldi, Aldri; Asnil, Asnil; Febrian, Atlis
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i4.5522

Abstract

Expansion is one of the impacts of the phenomenon of regional autonomy. The movement of expansion of government administrative areas from the top un level to the lowest level, namely villages in the Minang kabau culture in West Sumatra province. The aim is to determine the effectiveness of Expansion and to find out the factors that influence the effectiveness of the Expansion of Nagari Situak Ujung Gading, Lembah Melintang District, West Pasaman Regency. The method in this study uses descriptive qualitative research, namely an analysis that seeks to provide a detailed description based on the facts found in the field regarding the effectiveness of the expansion of Nagari Situak Ujung Gading. The results showed that the effectiveness of the expansion of the Situak Ujung Gading nagari based on the research conclusions was quite effective. Based on the theory of effectiveness by Duncan, it is proven by the many and significant changes in all fields, both social, economic, educational and cultural in the Situak Ujung Gading nagari. The influencing factors are human resources, cooperation, facilities and infrastructure and community participation. The existence of regional expansion in nagari Situak Ujung Gading has become a developed and superior nagari through basic training and human resource advancement. training and the advancement of human resources.
Analisis Pengelolaan Dana Desa ( Studi Kasus Di Nagari Ujung Gading Kecamatan Lembah Melintang Kabupaten Pasaman Barat) Marlina, Siska; Frinaldi, Aldri; Magriasti, Lince
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 3 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Juli)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i3.5426

Abstract

Tujuan penelitian adalah untuk mendeskripsikan dana Desa dari segi aspek, khususnya 1) Partisipasi. 2) Transparansi. 3) Akuntabilitas. 4) Efektivitas. Penelitian ini dilakukan di  Nagari Ujung Gading Kecamatan Lembah Melintang Kabupaten Pasaman Barat. Jenis-jenis catatan yang diperoleh dalam pembelajaran ini diambil dari dua sumber, terutama informasi fundamental dan data sekunder. Teknik analisis data yang diperoleh dalam mencari tahu dianalisis dengan menggunakan analisis evaluasi fakta kualitatif. Hasil penelitian yang telah dilakukan dapat dibuktikan dari 1) Penerapan transparansi oleh pemerintah nagari cukup baik dalam Pengelolaan Dana Desa. 2) Implementasi Akuntabilitas dalam Pemerintahan Penggunaan dana Desa oleh pemerintah desa cukup baik. 3) Pelaksanaan partisipasi pemerintah desa yang ada belum maksimal pada saat adanya Undangan Nagari Musrembang untuk menentukan arah pengembangan nagari dalam penggunaan dana desa, belum 100% tetapi baru menyentuh 71,4% masyarakat yang hadir di musrembang nagari. 4) Penerapan efektifitas pengelolaan dana desa yang dilakukan oleh pemerintah desa di Kecamatan Lembah Melintang Nagari Ujung Gading Kabupaten Pasaman Barat telah melaksanakan efisiensi dan penghematan dalam penggunaan dana dan alokasi dana lebih berorientasi pada kepentingan masyarakat.
EFEKTIVITAS APLIKASI DUKCAPIL PRIMA MOBILE DALAM PENERTIBAN DOKUMEN KEPENDUDUKAN DAN PENCATATAN SIPIL DI KABUPATEN PASAMAN BARAT Marlina, Siska; Frinaldi, Aldri
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 1 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i1.4260

Abstract

ABSTRAK            Penelitian ini bertujuan untuk mengetahui efektivitas pengurusan administrasi kependudukan online dalam penertiban dokumen kependudukan di Kabupaten Pasaman Barat, untuk menganalisis faktor – faktor yang menghambat serta untuk menganalisis upaya yang dilakukan Dinas Kependudukan Kabupaten Pasaman Barat. Metode penelitian yang dipakai adalah metode kualitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dan dokumentasi di Dinas Kependudukan Kabupaten Pasaman Barat. Hasil dari penelitian yang dilakukan ini diketahui Efektifitas aplikasi Dukcapil Prima Mobile menunjukkan bahwa masih rendahnya partisipasi masyarakat dalam pengurusan adminduk, sarana dan prasarana yang kurang memadai, sosialisasi yang kurang menyeluruh, kurangnya tenaga  dan sumberdaya yang ahli dibidangnya, serta adanya gangguan jaringan atau akses menuju aplikasi sulit.
Akuntansi berbasis website melalui aplikasi Dac Easy Accounting (DEA) dalam meningkatkan minat belajar mahasiswa Marlina, Siska; Ariesti Anggraeni, Windi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i2.3845

Abstract

Educational models of accounting practices in higher education have been introduced, but there are still many obstacles in the use of accounting software. An application that can assist students in operating the accounting process, especially in preparing financial statements using formulas in a computerized system, is Dac Easy Accounting (DEA). Given the upcoming economic challenges, students need to master information technology, which is an important tool in their careers in the field. This study aims to analyze Website-Based Accounting through the DEA application program in increasing student interest in learning in Garut Regency. The research method used is descriptive comparative, with the aim of describing the facts and relationships that exist. The results showed that there are factors that can increase students' interest in learning and practicing DEA applications in accounting. Internal factors include motivation, interest, and encouragement of competition in the world of work. While external factors involve the role of family, facilities, and environment. To support students' understanding, adequate learning facilities are needed, as well as professional and experienced teachers.
Pengembangan Desa Wisata Melalui Digital Marketing, Inovasi Produk dan Tata Kelola Kelembagaan BUMDes di Kabupaten Garut Hanifah, Hani Siti; Harahap, Eliya Fatma; Marlina, Siska; Septiana, Yosep
Jurnal Algoritma Vol 22 No 1 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-1.2426

Abstract

Penelitian ini bertujuan untuk menganalisa pengembangan desa wisata melalui digital marketing, inovasi produk UMKM dan tata kelola kelembagaan BUMDes di Kabupaten Garut agar terwujud Desa Wisata mandiri, kompetitif dan berkelanjutan. Pembangunan dan pengembangan desa wisata sangatlah penting untuk meningkatkan perekonomian dan kesejahteraan masyarakat dengan mensinergikan pengembangan destinasi pariwisata secara profesional, efektif dan efisien serta dapat mengurangi jumlah penduduk miskin di desa dan menghilangkan kesenjangan. Pengembangan Desa wisata melalui kolaborasi digital marketing lembaga Desa pada aspek implementasi kebijakan BUMDes baik dari sisi tata kelola kelembagaan maupun inovasi produk UMKM yang terdapat pada Desa wisata. Metode penelitian dengan pendekatan kualitatif. Data primer dari wawancara dengan pengelola BUMDes, pelaku UMKM, pengelola Desa Wisata dan Dinas Pemberdayaan Masyarakat Desa (DPMD) di Kabupaten Garut dan data sekunder dari literatur, jurnal serta situs yang relevan. Populasi 47 Desa Wisata dan UMKM pada 42 kecamatan serta BUMDes yang sudah memiliki badan hukum di Kabupaten Garut. Sampel menggunakan teknik purposive sampling dengan kriteria yang diinginkan maka diperoleh sampel 6 Desa Wisata yang terkatagori maju dengan jumlah 30 responden dan 4 informan. Penelitian menggunakan teknik triangulasi. Hasil penelitian menunjukkan variabel digital marketing, inovasi produk dan pengembangan masih implementasi dilapangan belum optimal pada sedangkan pada variabel tata kelola kelembagaan pada umumnya sudah terlaksana dengan baik pada Desa wisata di Kabupaten Garut. Oleh karena itu perlu adanya upaya kolaboratif dari setiap pihak yang terkait untuk dapat melalukan perubahan - perubahan yang sinergis agar Desa Wisata dapat kompetitif dan meningktakan kesejahteraan masyarakat desa
Analisis Kritis Buku Teks Cerdas Cergas untuk Pembelajaran Bahasa Indonesia Firmansyah, Arif; Marlina, Siska
Stilistika: Jurnal Pendidikan Bahasa dan Sastra Vol 18 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/st.v18i2.25344

Abstract

This study aims to analyze the feasibility of the “Cerdas Cergas” textbook in supporting Indonesian language learning based on the Merdeka Curriculum. Through in-depth analysis of the suitability of the material with learning outcomes and linguistic quality, this study found that the “Cerdas Cergas” textbook has good potential in developing students' various language skills. However, there are several aspects that need to be improved, such as using simpler language, providing more diverse examples, and stronger integration with the context of students' lives. The results of this study provide important implications for the development of Indonesian language textbooks in the future, namely the need for textbooks that not only present complete material, but are also able to stimulate students' interest in learning and develop the competencies needed in the 21st century.
Blockchain, Automation, and AI in Accounting: Challenges, Opportunities, and Global Perspectives Noviany, Henny; Nurkhasanah, Yeni; Marlina, Siska
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.944

Abstract

Digital transformation represents a significant evolution in the accounting profession, characterized by the integration of artificial intelligence, automation, and blockchain technologies. This study aims to synthesize and critically evaluate current evidence on how these technologies shape accounting practices, professional roles, and organizational processes. The review employed a structured methodology involving multiple academic databases, targeted keywords, and explicit inclusion and exclusion criteria to identify peer-reviewed studies relevant to digital transformation in accounting. The findings indicate that AI adoption improves audit efficiency and reduces costs by automating repetitive processes and enabling advanced analytics. Automation enhances accuracy and timeliness in financial reporting, with large organizations benefiting most from advanced ERP systems, while SMEs rely increasingly on accessible cloud-based solutions. Blockchain contributes to transparency and data integrity through immutable records, but adoption is uneven across regions due to regulatory and infrastructural disparities. The discussion emphasizes that systemic factors—organizational culture, regulatory frameworks, and technological infrastructure—critically influence outcomes, while government incentives, training initiatives, and partnerships with technology providers are key strategies for overcoming adoption barriers. Limitations in the literature include fragmented focus on individual technologies, geographical bias toward developed economies, and insufficient attention to professional identity and ethics. The review concludes that addressing these gaps and promoting inclusive digital strategies are essential for ensuring sustainable transformation in accounting. These findings have significant implications for policymakers, educators, and practitioners seeking to align accounting practices with the demands of the digital era.
Penguatan Pengelolaan Keuangan Pada UMKM Desa Rancabango Tarogong Kaler Garut Marlina, Siska; Rosmayati, Irma; Harahap, Eliya Fatma
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.97

Abstract

Accounting-based financial management can provide benefits for SMEs to know the exact financial condition of the business, regulate and control all financial transactions that occur throughout the sustainability of their business. Strengthening SMEs must of course also be accompanied by financial reports which are an important aspect for the progress of the company through accounting. However, SMEs in villages or remote areas have not been touched by official government institutions in developing their businesses, so the role of universities in community service can be a solution in developing and strengthening the existence of these SMEs. SMEs often feel confined in their ability to apply accounting because they are not used to practicing accounting in managing their business finances. The purpose of community service activities is to provide strengthening of financial management for SMEs in Rancabango Tarogong Kaler Garut Village and to provide training in making financial reports for SMEs in Rancabango Tarogong Kaler Garut Village. So that the output produced from community service activities is to increase the understanding of SMEs about working capital management practices, capital structure management and the use of capital budgeting techniques and be able to practice and apply financial records into financial reports. Community service activities are carried out through mentoring, socialization and strengthening of financial management in MSMEs in Rancabango Village, Tarogong Kaler, Garut.
Pengaruh Sistem Informasi Akuntansi terhadap Pengendalian Internal Persediaan (Pendekatan Kuantitatif pada Kedai Kopi Talkie Space di Kabupaten Garut) Marlina, Siska; Farida, Dida; Putri, Marissa Disthy; Putri, Berliana
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5090

Abstract

Effective inventory management is a crucial component in supporting operational efficiency and the reliability of financial reporting, particularly in Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, which are characterized by high inventory turnover. Weaknesses in inventory recording and monitoring can lead to stock discrepancies, cost inefficiencies, and decreased business performance. This study aims to analyze the effect of accounting information systems (AIS) on the effectiveness of internal inventory control at Talkie Space Coffee Shop in Garut Regency. The research employs a quantitative approach using a survey method, with data collected through the distribution of Likert-scale questionnaires to 30 respondents directly involved in inventory management. The data were analyzed using validity, reliability, and normality tests, as well as simple linear regression with the assistance of SPSS software. The results indicate that the accounting information system has a positive and significant effect on the effectiveness of internal inventory control, with a regression coefficient of 0.678, a t-value of 4.52, and a significance value of 0.000. These findings suggest that the implementation of a well-structured AIS can improve the accuracy of inventory records, strengthen monitoring processes, and minimize the risk of errors and stock discrepancies. Practically, this study emphasizes the importance for MSMEs to develop and optimize accounting information systems supported by adequate technology and enhanced human resource competencies through continuous training in order to improve the effectiveness of internal inventory control and overall operational performance.
UPAYA KOMISI PEMILIHAN UMUM (KPU) DALAM MENINGKATKAN PARTISIPASI POLITIK PEMILIH PEMULA PADA PEMILIHAN GUBERNUR DAN WAKIL GUBERNUR, BUPATI DAN WAKIL BUPATI KABUPATEN PASAMAN BARAT DI NAGARI SITUAK UJUNG GADING KECAMATAN LEMBAH MELINTANG KABUPATEN PASAMAN BARAT TAHUN 2024 Marlina, Siska; Rofah, Rofah
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 1 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3634

Abstract

This study addresses the issue of low political participation among first-time voters in the 2024 regional elections in West Pasaman Regency. The objective of the study was to analyze the efforts of the West Pasaman Regency General Elections Commission (KPU) to increase first-time voter participation and identify the obstacles faced, particularly in Situak Ujung Gading Village, Lembah Melintang District. The method used was qualitative with a descriptive approach through interviews and observations. The results showed that the KPU (General Elections Commission) had implemented various voter education and outreach initiatives. However, participation was still hampered by low political knowledge among first-time voters, ineffective outreach, and minimal awareness of obtaining a National Identity Card (KTP) as an administrative requirement for voters in the ongoing local democratic process.Keywords: General Election Commission (KPU), Political Participation and New Voters
Co-Authors Aldri Frinaldi Anggraeni, Windi Ariesti Arif Firmansyah Asnil Asnil Farida, Dida Febrian, Atlis Hanifah, Hani Siti Harahap, Eliya Fatma Herlina, Ning Lince Magriasti Noviany, Henny Nurkhasanah, Yeni Putri, Berliana Putri, Marissa Disthy Rofah, Rofah Rosmayati, Irma Yosep Septiana