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All Journal Jurnal Mirai Management Owner : Riset dan Jurnal Akuntansi International Journal of Public Budgeting, Accounting and Finance Jurnal Riset Akuntansi dan Keuangan Jurnal Tekinkom (Teknik Informasi dan Komputer) Jurnal EK dan BI Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi ABDINE Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JURNAL ILMIAH GEMA PERENCANA Jurnal Bisantara Informatika Jurnal Riset Multidisiplin Edukasi
Eve Ida Malau
Universitas Nusa Cendana
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Efektivitas Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Tata Kelola Keuangan Desa Naunu Kecamatan Fatuleu Kabupaten Kupang Nusa Tenggara Timur Nunes, Zeferio Da Costa; Rozari, Petrus Emanuel De; Malau, Eve Ida
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10229

Abstract

This study aims to analyze the effectiveness of implementing the Village Financial System (Siskeudes) application in the financial management of Naunu Village, Fatuleu District, Kupang Regency, focusing on achievement results, the availability of human resources (HR) and infrastructure, as well as the stages of the financial management process. The research employed a descriptive qualitative method through interviews, observations, and documentation studies. The findings reveal that since its implementation in 2019, Siskeudes has improved transparency, accountability, and orderliness in village financial management, as reflected in the increase of Naunu Village’s Village Development Index (IDM) status to a developing village in 2023. However, full effectiveness has not yet been achieved due to limited HR capacity, with most village officials only graduating from senior high school, the workload being concentrated on a single operator who also serves as the village treasurer, and inadequate infrastructure such as limited computer units and unstable internet connectivity. The study concludes that while the implementation of Siskeudes in Naunu Village has generally been successful, further optimization is needed through capacity building for village officials, workload distribution, and the provision of better supporting infrastructure. Keywords: Siskeudes, Village Financial Management, Effectiveness
Pendampingan Akses Pembiayaan dan Kemitraan sebagai Upaya Penguatan BUMDes Tetus Kuanheum, Kabupaten Kupang Diliana, Widia Octari; Malau, Eve Ida
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1148

Abstract

Tetus Kuanheun Village Owned Enterprise faces limited funding and obstacles in establishing strategic partnerships with various parties, resulting in poor business management and development capabilities. This community service activity aims to strengthen financial literacy, increase capital acquisition capabilities, expand partner networks, and sustainably develop the business. The Community Partnership Program is implemented through mentoring methods in the form of outreach and Focus Group Discussions (FGDs). The results of these activities indicate that Village Owned Enterprise administrators have a better understanding of alternative access to formal and informal financing, the importance of collaboration with financial institutions, local governments, the private sector, and digital platforms, and increased awareness of the importance of financial literacy and a strong partnership network. By strengthening financial literacy, Village Owned Enterprise has the potential to increase its competitiveness and contribution to Village Original Income in a sustainable manner.
Implementasi Aplikasi SIAPIK sebagai Alat Pencatatan Keuangan pada Usaha Laundry Rumah Cuci Ida Malau, Eve; Octari Diliana , Widia; Dewi Astuti, Novising; Chrisna Ekasari, Juendiny
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1298

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam mendorong pertumbuhan ekonomi Indonesia. Namun, sebagian besar UMKM masih menghadapi keterbatasan dalam pengelolaan keuangan, terutama pada aspek pencatatan keuangan yang sistematis. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan digital melalui pelatihan penggunaan aplikasi SIAPIK (Sistem Aplikasi Pencatatan Informasi Keuangan) pada usaha laundry mikro "Rumah Cuci" di Kota Kupang. Kegiatan dilakukan menggunakan pendekatan participatory action research dengan tahapan survei, pelatihan langsung, dan evaluasi hasil. Hasil menunjukkan peningkatan signifikan dalam kemampuan pelaku usaha dalam mencatat transaksi, menyusun laporan keuangan sesuai SAK EMKM, serta memahami arus kas usaha. Intervensi ini menunjukkan potensi besar penerapan teknologi sederhana dalam Mendukung Transformasi Digital UMKM Dan Dapat Direplikasi Pada Sektor Jasa Mikro Lainnya.  
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA PEMBANGKIT LISTRIK TENAGA UAP (PLTU) BOLOK Hanaga, Britney Filianie; Arthana, I Komang; Malau, Eve Ida
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.3350

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan di PLTU Bolok, dengan fokus pada proses identifikasi, pengukuran, pencatatan, pelaporan, dan pengauditan biaya lingkungan, serta klasifikasi biaya lingkungan berdasarkan model Hansen dan Mowen. Selain itu, penelitian ini juga bertujuan untuk menilai efektivitas penerapan akuntansi lingkungan tersebut dalam mendukung pengelolaan lingkungan yang akuntabel dan berkelanjuta. Penelitian menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa PLTU Bolok telah menerapkan akuntansi lingkungan secara bertahap, dengan pengelompokan biaya pencegahan, deteksi, kegagalan internal dan eksternal. Penerapan ini juga berdampak positif terhadap legitimasi perusahaan di mata masyarakat. Penelitian ini memberikan kontribusi dalam pengembangan ilmu akuntansi lingkungan serta sebagai referensi bagi perusahaan dalam meningkatkan transparansi pelaporan lingkungan
MODEL KONSEPTUAL INTEGRASI AKUNTANSI LINGKUNGAN KE DALAM PELAPORAN KEUANGAN: IMPLIKASI BAGI AKUNTABILITAS DAN PRAKTIK AKUNTANSI MODERN Astuti, Novising Dewi; Malau, Eve Ida; Bahantwelu, Maria Immaculata
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.25476

Abstract

This research aims to develop a conceptual model for integrating environmental accounting into financial reporting as an effort to strengthen accountability and promote sustainable accounting practices. Environmental accounting is seen as a strategic instrument capable of connecting the economic and ecological dimensions within the context of modern organisational reporting. Through a qualitative approach based on theoretical review and analysis of current literature, this research examines the development of environmental accounting thought and implementation across various sectors, and identifies the remaining obstacles in its integration process. The study results indicate that the implementation of environmental accounting in financial reporting is not yet optimal due to limitations in reporting standards, low understanding of sustainability issues among accounting practitioners, and the absence of binding regulations. Nevertheless, integrating environmental information into financial reporting has proven to enhance transparency, strengthen public accountability, and broaden companies' social legitimacy. The proposed conceptual model positions accountants as agents of change who play an active role in connecting the economic, social, and environmental dimensions through an integrated reporting system. Theoretically, this research enriches the traditional financial reporting paradigm towards sustainability reporting, while practically providing direction for the development of policies and the competence of the accounting profession in supporting more environmentally responsible governance.
Mewujudkan Ketahanan Pangan Berkelanjutan Melalui Konsep Ekonomi Hijau di Kabupaten Timor Tengah Selatan Kerihi, Anthon Simon Yohanis; Mutiara, Indah; Astuti, Novising Dewi; Malau, Eve Ida; Aprilio, Hardo
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.330

Abstract

This article describes that economic development tends to lead to the exploitation of natural resources. The environment that is increasingly damaged is gradually beginning to be felt by the world community. The agricultural sector is an important sector in human survival. The agrarian sector plays a role in maintaining and improving the community's economy. The influence of the green economy on the sustainability of life is still in a long debate. The purpose of this study is to find out the influence of green economy in an effort to realize sustainable development and food security in South Central Timor Regency, East Nusa Tenggara. The research design applied is a type of quantitative research. This research method is applied to examine certain samples by collecting research instrument data and statistical data analysis with the aim of validating the hypothesis that has been determined. The results of the study revealed that the application of green economy principles has a significant effect on the Sustainable Development variables in South Central Timor. And the application of green economy principles also has a significant effect on the variables of Food Security in South Central Timor.
Co-Authors Ambo Enre Angi, Yohana Febiani Aprilio, Hardo Arthana, I Komang Asmawati Halilah Damanik Ayu Dafriana Windra Pia Bahantwelu, Maria Immaculata Berlien, Richard Calen Calen Chrisna Ekasari, Juendiny Damanik, Asmawati Halilah de Rozari, Petrus E. Diliana, Widia Octari Eka Pratiwi Septania Parapat Eka Pratiwi Septania Parapat Eka septiana parapat Erikson Damanik Febi Tamu Rambu Duka Hanaga, Britney Filianie Hutagalung, Debora Silvia Indah Mutiara Junaidi Junaidi Kerihi, Anthon Simon Yohanis Kharisma Yudha Saragih Markus A.K.B Hallan Mega Romauly Tampubolon Novising Dewi Astuti Nunes, Zeferio Da Costa Octari Diliana , Widia Richard Berlien Sakban, Muhammad Suharjo Sumaizar, Sumaizar Victor Marudut Mulia Siregar