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Pengaruh Penerapan SAP, Pemanfaatan SIA Keuangan Daerah, Peran Internal Audit, dan SPI Pemerintah terhadap Kualitas Laporan Keuangan Imelda Sari; Nurlita Malawat; Kanaya Lapae; Andika Nuraga Budiman
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 1 (2023): JULI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i1.31

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan Standar Akuntansi Pemerintah, pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, peran Internal Audit, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan. Penelitian ini menggunakan sampel Kelurahan pada Kecamatan Cilincing dan terdaftar dalam Sekretariat Kota Administrasi Kota Jakarta Utara. Jenis penelitian ini adalah kuantitatif. Penelitian ini menggunakan data primer yaitu dengan teknik kuesioner. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan. Sedangkan peran internal audit dan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas laporan keuangan. Implikasi penelitian ini agar variabel dalam penelitian ini dapat menjadi bahan pertimbangan bagi para penyusun laporan keuangan dalam meningkatkan kualitas laporan yang dihasilkan serta dapat membantu bagi para penyusun laporan keuangan menerapkan SAP dan SPI yang memadai.
Pelatihan Pembuatan Proposal Usaha UMKM Untuk Karang Taruna Desa Mandala Mekar (TOT UMKM) Harry Budiantoro; Imelda Sari; Nida Nadya Hasan; Hestin Agus Tantri Ningsih; Dinda Oktavia
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1298

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs are the meaning of enterprises or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and mentoring to MSMEs and youth organizations in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making business proposals, four financial reports were successfully prepared according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of making business proposals properly and correctly.
Waste Management in Sumur Batu Village, Central Jakarta *Harry Budiantoro; Suhirman Madjid; Masagus Asaari; Imelda Sari; Hesty Juni Tambuati Subing
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.27333

Abstract

Waste Management in Central Jakarta, Sumur Batu Village is a program organized by the Faculty of Economics, YARSI University for one of the functions of the Tridharma of Higher Education, namely Real Business Lectures (KKN). Waste from processing domestic and industrial needs is a major problem in all regions and regions, including Sumur Batu village in Kemayoran sub-district in Central Jakarta. If garbage is disposed of carelessly, for example thrown into a river and cannot be used at all, it can become shallow for the river, even the waste can become a flood disaster for the area. In fact, properly processed waste can prevent various diseases among residents, and waste can improve the economy and welfare of the people of Sumur Batu Village. Good waste management requires community involvement and participation. In Sumur Batu village, the support and knowledge of every head of household is very important for the welfare of the family. Household waste is separated beforehand and can encourage residents to engage in various activities and creativity to improve their economy, including fertilizer production, selling inorganic waste directly to businesses or turning recycled products into recyclables themselves. to recycle. You can earn money.
Introducing Early Financial Literacy through Saving and Simple Recording Activities for TPA An-Najwa Students in East Jakarta Imelda Sari; Andri Gunawan; Masagus Asaari
Entrepreneurship and Community Development Vol. 4 No. 1 (2026): MAY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v4i1.576

Abstract

This Community Service (PKM) activity aimed to improve early childhood financial literacy through the “Happy to Save” (GEMBUNG) and “Happy to Record” (GENCAT) programs for students at the An-Najwa Al-Qur'an Education Park (TPA), Palasan, Cakung, East Jakarta. The program was motivated by the low awareness of elementary school-aged children regarding saving habits and simple financial record-keeping. The activity was implemented through educational sessions, simulations, games, and direct mentoring, using an interactive, practical approach. The program consisted of two main activities: education on the importance of saving and training in simple financial recording using mini savings books. The results showed increased student understanding and awareness of saving behavior, reflected in students' ability to distinguish needs from wants, record daily savings, and begin saving regularly after the program. Participants also demonstrated high enthusiasm and active participation throughout the activities. In addition, the program received positive support from TPA management and parents, indicating its potential for sustainability as part of character-building education. Therefore, the GEMBUNG and GENCAT programs can serve as an initial foundation for developing financial literacy and responsible financial behavior from an early age.
Circular Economy and Economic Empowerment through Livestock Waste Composting in Mandalamekar Village Hilma Suyana; Juniarti Juniarti; Imelda Sari; Khalisha Putri Mario
Journal of Entrepreneurship and Community Innovations Vol 5 No 1 (2026): August 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v5i1.527

Abstract

Mandalamekar Village, Cimenyan District, Bandung Regency, faces unmanaged livestock manure, odour, environmental risks, and continued dependence on externally purchased chemical fertilisers. This community service program aimed to convert livestock waste into marketable compost while strengthening local production capacity and establishing a village-based circular enterprise. A Participatory Action Research approach was implemented through participatory assessment, technical training, assisted production, standard operating procedure development, an agronomic demonstration plot, packaging and branding, cost calculation, and market-access development. Thirty members of the livestock and farmer groups participated in the intervention. Evaluation combined pre-test and post-test measurement, production monitoring, physical compost-maturity indicators, qualitative observation, and a simple cost and sensitivity analysis. The program produced 100 kg of mature compost in the first production cycle, established a production SOP, prepared five initial sale-ready sacks, and generated a gross margin of 50.18% at a selling price of IDR 25,000 per kg and production cost of IDR 12,455 per kg. The results indicate that integrating technical capacity building with downstream business development can strengthen local waste valorisation, create supplementary income opportunities, and operationalise circular economy principles at village level.