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<![CDATA[Pengelolaan keuangan badan usaha milik desa (BUMDES) sebagai upaya meningkatkan kesejahteraan masyarakat ]]>
<![CDATA[Wuryandini, Ayu Rakhma]]>;
<![CDATA[Blongkod, Harun]]>;
<![CDATA[Pilomonu, Mentari Rizki Sawitri]]>;
<![CDATA[Pakaya, Lukman]]>
<![CDATA[ Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Malang ]]>
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DOI: 10.33474/jp2m.v5i2.21647
<![CDATA[Melihat fenomena yang terjadi di desa Botutunuo bahwa Badan Usaha Milik Desa (BUMDES) kurang dapat berkembang dalam memajukan usaha. Permasalahan mitra adalah pengelola BUMDES perlu memperbaiki manajemen usaha sehingga profesional dalam mendukung usaha. Permasalahan kedua adalah perlunya perbaikan administrasi pembukuan yakni perlu diterapkannya akuntansi sebagai wadah dalam menyampaikan laporan keuangan usaha BUMDES. Tujuan kegiatan pengabdian ini adalah peserta pengelola BUMDES ini dapat menambah pengetahuan dan pemahaman serta mampu mengimplementasikan akuntansi sebagai wadah melaksanakan pembukuan secara baik dan benar dan sesuai dengan Standar Akuntansi Keuangan. Target luaran yang ingin dicapai dari kegiatan pengabdian kepada masyarakat di desa Botutunuo, adalah tim dosen melaksanakan kegiatan ini selama berkesinambungan dengan mitra melalui 3 tahap, tahap pertama adalah survey lokasi dengan maksud mencari permasalahan yang dihadapi oleh mitra, tahap kedua adalah sosialisasi melalui penyampaian materi dan pendampingan melalui bimbingan teknik melatih pengelola BUMDES desa, dan tahap ketiga adalah tindak lanjut dari kegiatan ini yaitu dengan melakukan monitoring dan evaluasi atas laporan yang telah di buat untuk di telaah tim dosen. Setelah melaksanakan ketiga tahap diatas, diharapkan BUMDES desa Botutonuo semakin berkembang dan terlatih dalam melakukan pengelolaan keuangannya.]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Boycott Divestment Sunctions (BDS) pada Perusahaan Terdampak yang Go-Public di Bursa Efek Indonesia ]]>
<![CDATA[Lilis Damayanti Sjam Radjak]]>;
<![CDATA[Gaffar Gaffar]]>;
<![CDATA[Ayu Rakhma Wuryandini]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5008
<![CDATA[This study aims to analyze the differences in financial performance before and after the Boycott Divestment Sanctions (BDS) movement in affected companies listed on the Indonesia Stock Exchange. Financial performance is measured using three main indicators: Market Value Added (MVA), Economic Value Added (EVA), and Earnings Per Share (EPS). This study used a quantitative method with a purposive sampling technique on 15 companies in the consumer cyclical and consumer non-cyclical sectors that met the criteria for being affected by BDS. Data, consisting of quarterly financial reports for the 2021–2024 period, were analyzed using the Wilcoxon Signed Rank Test to determine the differences before and after the BDS. The test results showed that MVA and EVA decreased significantly after the BDS, reflecting a decrease in the company's market value and economic value due to increased risk perception and a decrease in net operating profit after tax (NOPAT). Conversely, EPS showed no significant difference, indicating the company's ability to maintain stable earnings per share despite external pressures. This finding aligns with signaling theory, which states that external events can be negative signals for investors, but market reactions are heavily influenced by company fundamentals and management strategy.]]>
<![CDATA[Evaluasi Pengelolaan Aset Desa Di Kecamatan Batudaa Pantai Kabupaten Gorontalo ]]>
<![CDATA[Soleman, Utami Oktaviani]]>;
<![CDATA[Monoarfa, Rio]]>;
<![CDATA[Wuryandini, Ayu Rakhma]]>
<![CDATA[ Economics and Digital Business Review Vol. 5 No. 1 (2024) ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v5i1.920
<![CDATA[Penelitian berjudul Evaluasi Pengelolaan Aset Desa di Kecamatan Batudaa Pantai Kabupaten Gorontalo memiliki tujuan yaitu untuk mengetahui pengelolaan Aset Desa di Kecamatan Batudaa Pantai Kabupaten Gorontalo sudah dilaksanakan sesuai dengan pengelolaan aset desa yang diatur dalam Peraturan Menteri Dalam Negeri Nomor 1 tahun 2016 tentang pengelolaan aset desa. Pendekatan yang digunakan dalam penelitian ini yaitu dengan menggunakan metode kuantitatif deskriptif dengan teknik pengumpulan data menggunakan data primer dengan membagikan kuesioner. Hasil penelitian menunjukkan evaluasi pengelolaan aset desa diperoleh bahwa pengelolaan aset desa di Kecamatan Batudaa Pantai Kabupaten Gorontalo yang meliputi kegiatan perencanaan, penggunaan, pemanfaatan, pengamanan, pemeliharaan, penatausahaan, penilaian, serta pengendalian dan pengawasan secara rata-rata telah dilaksanakan dengan sangat baik. Namun demikian walaupun secara rata-rata telah dilakukan dengan baik, masih ada beberapa indikator yang perlu untuk diperbaiki serta ditingkatkan lagi dalam pelaksanaannya, seperti pada indikator pemanfaatan aset desa yang hanya memperoleh skor baik (80,53%) dan indikator penilaian (82,10%). Hasil penelitian ini berimplikasi pada teori agensi dimana pemerintah dalam pengelolaan aset desa harus melibatkan partisipasi masyarakat dalam pengelolaannya dimulai dari perencanaan sampai dengan pengendalian dan pengawasan.]]>
<![CDATA[Determinan Akuntabilitas Dan Transparansi Pengelolaan Dana Desa Dengan Penerapan Siskeudes ]]>
<![CDATA[Bito, Annisiah]]>;
<![CDATA[Wuryandini, Ayu Rakhma]]>;
<![CDATA[Panigoro, Nurharyati]]>
<![CDATA[ Economics and Digital Business Review Vol. 5 No. 1 (2024) ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v5i1.995
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi melalui penerapan siskeudes. Teknik pengumpulan data menggunakan observasi dan penyebaran kuesioner kepada aparat desa. Populasi dalam penelitian ini berjumlah 94 dengan sampel sebanyak 72 aparat desa yang terdiri Sembilan desa yang tersebar di Kecamatan Kabila Bone Kabupaten Bone Bolango. Teknik pengambilan sampel menggunakan purposive sampling. Jenis penelitian kuantitatif dengan metode regresi linear berganda dan dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh positif terhadap pengelolaan dana desa, transparansi berpengaruh positif terhadap pengelolaan dana desa, akuntabilitas dan transparansi berpengaruh dan signifikan terhadap pengelolaan dana desa, interaksi antara siskeudes dan akuntabilitas terhadap pengelolaan dana desa tidak signifikan dan tidak mampu memoderasi termasuk dalam sifat homologizer moderator, interaksi antara siskeudes dan transparansi terhadap pengelolaan dana desa tidak signifikan dan tidak mampu memoderasi termasuk dalam sifat homologizer moderator.]]>
<![CDATA[Penerapan Sistem Informasi Akuntansi Berbasis Android SIAPIK Pada Toko Kardi ]]>
<![CDATA[Giman, Devi]]>;
<![CDATA[Wuryandini, Ayu Rakhma]]>;
<![CDATA[Noholo, Sahmin]]>
<![CDATA[ Economics and Digital Business Review Vol. 5 No. 1 (2024) ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v5i1.1019
<![CDATA[This study aims to determine 1) Forms of accounting information systems in Kardi Stores, 2) Application of accounting information system based on android SI APIK at Kardi Store, and 3) Comparison of the old system and the new system at Toko Kardi. The data analysis used in this research is a descriptive qualitative approach. By using primary data sources and secondary data sources. The data collection method in this study was carried out by means of observation, interviews, and documentation. The results showed that: (1) Accounting records or accounting practices at Toko Kardi are not system-based or still in the use of simple and undetailed records, so that the profit or turnover obtained at the store cannot be accurately ascertained, it can only be estimated more or less. (2) The application of the SI APIK android-based accounting application can help Toko Kardi in processing transactions automatically into financial information in the form of accurate financial reports according to SAK EMKM. (3) The manual system is considered less effective because not all transactions can be recorded directly, there is potential for fraud, security and data inaccuracies. In the new system, information can be more easily accessed and understood because the output of financial reports is already available. Then there is a database within the program where all monetary transaction records can be stored safely for future reference. Users from the micro, small and medium enterprise sector can easily access historical records from any location at any time]]>
<![CDATA[PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DENGAN PEMODERASI MORALITAS DAN SISTEM KEUANGAN DESA ]]>
<![CDATA[Wuryandini, Ayu Rakhma]]>;
<![CDATA[Panigoro, Nurharyati]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ad.v8i2.15822
<![CDATA[The purpose of this study was to analyze the influence of factors that influence fraud prevention in village financial management with the morality of village officials and Siskeudes as moderating variables. This type of descriptive quantitative research with the Multiple Regression Analysis (MRA) approach, the research population is nine villages spread across Kabila Bone District. Researchers will use a survey and distribute 54 questionnaires according to Permendagri number 20 of 2018, namely village apparatus as a research sample with purposive sampling as a sampling technique. The results of this study are partial bystander effect tests; whistleblowing system has no significant effect on preventing financial management fraud, Simultaneous bystander effect test and whistleblowing system have no significant effect on preventing financial management fraud, interaction between bystander effect and village apparatus morality on financial management fraud prevention is significant and able to moderate, interaction bystander effect and siskeudes on the prevention of financial management fraud is significant and able to moderate, the interaction between the whistleblowing system and the morality of village officials on the prevention of financial management fraud is insignificant and unable to moderate, the interaction between the whistleblowing system and siskeudes on the prevention of financial management fraud is significant and able to moderate.]]>
<![CDATA[Analisa Perancangan Sistem Informasi Keuangan Pegawai pada BASARNAS Gorontalo ]]>
<![CDATA[Anisa Larasati Panyilie]]>;
<![CDATA[Niswatin]]>;
<![CDATA[Ayu Rakhma Wuryandini]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 6 (2024): RESLAJ: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i6.1538
<![CDATA[This research aims to analyze the design of the employee financial information system at BASARNAS Gorontalo and the financial reporting system mechanism that operates in accordance with Minister of Finance Regulation (PMK) No. 232/PMK.05/2022 of 2022 concerning Institutional Accounting and Financial Reporting Systems. This research uses a qualitative method with a descriptive approach using primary data sources obtained directly from the field, observations and interviews as well as documentation data. The research location is at BASARNAS Gorontalo JL. Pangeran Hidayat II, Pulubala, Kota Tengah. The results of the research conducted show that the Analysis of the Design of the Employee Financial Information System at BASARNAS Gorontalo has been carried out in accordance with the applicable Minister of Finance Regulations (PMK). And also the system that is running is in accordance with the established Financial Reporting Agency Standards. The Financial Information System Reporting Model has used the Input Sub system via the Tunkin2019 BASARNAS digital application as well as the BASARNAS Online Presence application and the Output Sub system via the SAKTI BASARNAS and DIGIT websites/links from both agencies and the Minister of Finance of Gorontalo City.]]>
<![CDATA[Fraud Control to Strengthen Internal Control Systems in Local Goverment ]]>
<![CDATA[Wuryandini, Ayu Rakhma]]>;
<![CDATA[Pakaya, Lukman]]>;
<![CDATA[Husain, Siti Pratiwi]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 8, No 2 (2023): August 2023 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijabim.v8i2.2471
<![CDATA[Talking about fraud in Indonesia is endless, negligence can lead to fraud, but this fraud can be controlled early with proper internal controls. Fraud will always exist where there are opportunities and weaknesses. Every effort should be made by the organization to prevent and control fraudulent acts. The government agencies in Bone Bolango is a government organization that implements the Fraud Control Plan control tool. The purpose of this research is to analyze the existence and application of the Fraud Control Plan attributes in the work environment of the organization. The research method in this research is descriptive qualitative with a case study at government agencies in Bone Bolango Regency, Gorontalo Province. The results of this study that this government agencies has a good assessment in realizing the performance of Good Governance in the criteria of "Sufficiently adequate" in an indication of a reduction in fraud and an increase in employee performance in the organization. the important value of the presence of fraud control for agencies is the accountability of each attribute value reflects the transparency of each activity. Control of each agency is more controlled and positively directed and further minimizes the occurrence of fraud. The value that can be drawn from this research is the achievements that have been made optimally so that they can be properly maintained, and for elements that have not been fulfilled so that they can be corrected immediately in accordance with local government procedures and policies. The next researcher should consider the other methods used.]]>
<![CDATA[Sadaqah Financial Management and Accounting Practices in a Community ]]>
<![CDATA[Niswatin]]>;
<![CDATA[Nilawaty Yusuf]]>;
<![CDATA[Ayu Rakhma Wuryandini]]>;
<![CDATA[Amaliah, Tri Handayani]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i1.593
<![CDATA[The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.]]>
<![CDATA[Pengelolaan Persediaan Ikan Nike Oleh Pengepul Di Tempat Pelelangan Ikan (TPI) Kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo ]]>
<![CDATA[Syafaa, Amar Bayu]]>;
<![CDATA[Tuli, Hartati]]>;
<![CDATA[Husain, Siti Pratiwi]]>;
<![CDATA[Wuryandini, Ayu Rakhma]]>;
<![CDATA[Panigoro, Nurharyati]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v4i5.15223
<![CDATA[Penelitian ini bertujuan untuk untuk mengetahui Bagaimana proses Pengelolaan Persediaan Ikan Nike Oleh Pengepul Di Tempat Pelelangan Ikan (TPI) Kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo yang ditinjau dari tahap perencanaan, pelaksanaan dan pengendalian. Penelitian ini menggunakan metode kualitatif deskriptif, pengumpulan data mengunakan observasi, wawancara dan dokumentasi. Hasil penelitian ditemukan bahwa pengelolaan persediaan ikan nike yang dilakukan oleh pengepul di tempat pelelangan ikan (TPI) kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo pada tahap perencanaan pengadaan persediaan ikan nike pengepul sudah optimal yaitu dengan menjalin hubungan kerja sama dengan pihak nelayan sehingga tidak sulit dalam proses penggadaan persediaan ikan nike, Pada proses pengendalian persediaan yang dilakukan oleh pengepul belum optimal, dikarenakan pengepul tidak memperhatikan proses penyimpanan ikan sehingga kualitas ikan cendrung cepat menurun yang mengakibatkan persediaan ikan nike cepat habis.]]>
