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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Global Review of Islamic Economics and Business JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Valid Jurnal Ilmiah Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Riset Akuntansi dan Keuangan Indonesia Journal of Authentic Research Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Business and Quality Research Global Review of Tourism and Social Sciences
Saipul Arni Muhsyaf
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pendampingan tatakelola Badan Usaha Milik Desa Maju bersama Pusuk Lestari kabupaten Lombok Barat Atikah, Siti; Muhsyaf, Saipul Arni; Cahyaningtyas, Susi Retna; Ramadhani, Rahmi Sri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21744

Abstract

AbstrakBadan Usaha Milik Desa “Maju Bersama Desa Pusuk Lestari” (selanjutnya disebut BUMDesa MBDPL) dalam lima tahun terakhir mengalami hambatan dalam pelaksanaan kegiatan operasionalnya. Salah satu faktor hambatan diduga ketiadaan dokumen tatakelola keuangannya. Kegiatan pengabdian ini bertujuan untuk mendampingi BUMDesa MBDPL dalam menyusun kebijakan maupun peraturan dalam tatakelola keuangan BUMDesa. Tersedianya dokumen-dokumen tersebut diharapkan dapat meningkatkan transparansi dan akuntabilitas BUMDesa di masa yang akan datang.  Metode pengumpulan data yang digunakan adalah (a) diskusi atau wawancara; (b) Penyusunan dokumen kebijakan. Kegiatan dilaksanakan pada tanggal 7 Juli dan 8 September 2022.  Berdasarkan hasil diskusi,  tim merancang  Anggaran Dasar dan Anggaran Rumah Tangga sebagai bahan dasar merancang pedoman operasional baku untuk tugas pokok dan fungsi pengelola dan karyawan BUMDesa, pedoman kebijakan akuntansi dan bagan akun untuk penyusunan laporan keuangan. Rancangan dokumen tatakelola ini diharapkan dapat dimanfaatkan untuk pelaksanaan operasional layanan BUMDesa di periode berikutnya. Kegiatan ini bermanfaat dalam meningkatkan tatakelola dan layanan BUMDesa di periode berikutnya. Kata kunci: kebijakan akuntansi; tata kelola; bagan akun; Badan Usaha Milik Desa. AbstractThe Village-Owned enterprise "Maju Bersama Desa Pusuk Lestari" (also known as BUMDesa MBDPL) is undergoing a restructuring process to encourage progress and independence. The organization has had some ups and downs in its operational activities. Therefore, to assist BUMDesa MBDPL in formulating policies and regulations for financial management, this service activity aims to provide policy documents. These documents are essential to ensure transparency and accountability in BUMDesa's financial management in the future. The team collected data by conducting discussions, interviews, and preparing policy documents on July 7 and September 8, 2022. Based on the results of the discussions, the team developed standard operational guidelines for internal control procedures. These guidelines are intended to assist BUMDesa managers and employees with their tasks and functions and provide accounting policy guidelines and charts of accounts to prepare financial reports. The draft governance document produced in this activity can be used to implement BUMDesa services in the future. Keywords: accounting policy; chart of accounts; corporate governance; village-owned enterprises.
Government Accounting Standards Compliance on Financial Reporting Quality in Regional Public Service Agencies Yasifa, Nurisnaini; Muhsyaf, Saipul Arni
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32094

Abstract

This study examines the effect of compliance with Government Regulation (PP) No. 71 0f 2010 on the financial reporting quality of Regional Public Service Agencies (BLUD) in health centers and hospitals in Bima Regency. The research employs a quantitative explanatory approach, using purposive sampling to survey 88 BLUD employees involved in financial reporting. We analyzed the data using simple linear regression via SPSS 23. Compliance with Government Regulation (PP) No. 71 of 2010 significantly positively influences financial reporting quality, explaining 63.9% of its variance. Transparency was identified as an aspect needing improvement. This study provides empirical evidence from an under-researched Eastern Indonesian context, bridging the gap between institutional theory and public sector accounting practices. It uniquely combines implementing accrual-based accounting reforms.  BLUD should enhance transparency and conduct regular internal evaluations to ensure consistent compliance. Policymakers can use these findings to strengthen regulatory frameworks for public sector accountability. Future studies should incorporate additional variables like human resource competence and information technology to explain the remaining 36.1% variance in financial reporting quality.
Co-Authors Adithya Bayu S Agus Septiawan Akram Animah Animah Apsasi, Melsa Ayudia Sokarina Baiq. Rosiyda Dwi Astuti Bayu Suryantara, Adhitya BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Dwi Budi Santoso Elin Erlina Sasanti Fajri, Oisvira Maylani Hambali, Muhammad Soleh Hamdani Hamdani Husnaini, Wahidatul I Nyoman Nugraha Ardana Putra IDA RAHMAWATI Iman Waskito Iman Waskito Indriani, Annisa Ulfa Isnaini, Zuhrotul Isnawati Isnawati, ⁠Isnawati Juliana, Nadya Eka Lilik Handajani M. Ali Fikri M. Wisnu Pratommi Masaaki Aoki Muhammad Rijalul Hadi Nungki Kartikasari Prasidya, Tusta Citta Ihtisan Tri Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Riandi, Husfan Sapto Hendri BS Saputraji, Erwin Siti Aisyah Hidayati Siti Atikah Siti Atikah Suryani, Embun Suryantara, Adhitya Bayu Uciawati, Uciawati Wahidatul Husnaini Whella Widhyasari Erpa Yasifa, Nurisnaini Zuhrotul Isnaini