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Bahasa Inggris Rika Henda Safitri; Asfeni Nurullah; Rosihan Arief HS
Jurnal Akuntansi Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i2.1326

Abstract

The large potential of local governments to obtain very high-performance scores made researchers interested in making research on the influence audit opinion on the performance of local governments in South Sumatra.In this quantitative study, the testing method used to test the hypotheses that have been made is by using multiple linear regression test, using a testing tool that is SPSS 2.0. The population in this study is the district/city government and the regional government of South Sumatra Province. Result from this study is the South Sumatra Provincial Government's audit opinion has a significant influence on the local Government's audit performance score South Sumatera Province.
Improving Financial Literacy and the Accuracy of Financial Statement Preparation Among Accounting Personnel and Stakeholders Fardinant Adhitama; Nur Khamisah; Asfeni Nurullah; Nilam Kesuma; Ina Masruroh; Ahmad Fikriyansyah; Muthi'a Handayani; Deta Trinalti Oktavia
Indonesian Journal of Community Engagement Vol. 1 No. 3 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.62

Abstract

Understanding and analyzing financial statements is an essential skill for stakeholders, particularly for managers and accounting staff in a business or company. This community service activity was carried out as an effort to improve financial literacy comprehension among accounting staff and stakeholders. The activity was conducted through a discussion-based method that delivered material on financial literacy and the preparation of financial statements. This program was attended by 30 accounting staff and stakeholders. As a result of this activity, participants gained a deeper understanding of the importance of accurately and thoroughly interpreting financial statement information, as it significantly impacts future decision-making. Overall, a solid grasp of financial statement information and its preparation enables stakeholders to participate more effectively in the management, supervision, and decision-making processes related to the company.
Clean Waste: Cerdas Lingkungan Melalui Edukasi dan Arahan Pengelolaan Limbah Bagi UMKM di Plaju Palembang Nurul Aliyah; Asfeni Nurullah
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i3.179

Abstract

UMKM merupakan sektor penting dalam perekonomian masyarakat, namun aktivitas produksi mereka juga menghasilkan limbah organik, anorganik, hingga residu bahan berbahaya yang seringkali belum dikelola secara tepat. Berbagai studi menunjukkan bahwa sebagian besar UMKM masih menghadapi keterbatasan pengetahuan, minimnya fasilitas pengolahan limbah, serta rendahnya kesadaran mengenai regulasi lingkungan. Kondisi tersebut juga ditemukan pada UMKM sektor makanan, ecoprint, dan kerajinan di Kecamatan Plaju, Kota Palembang, di mana pelaku usaha belum menerapkan pemilahan limbah dan belum memiliki sistem pengelolaan limbah yang terstruktur. Berdasarkan permasalahan tersebut, program Clean Waste dirancang untuk meningkatkan pemahaman dan kesadaran pelaku UMKM mengenai pengelolaan limbah melalui edukasi berbasis visual tanpa praktik langsung. Kegiatan ini melibatkan 14 UMKM dengan penyampaian materi mencakup jenis limbah, dampak lingkungan, regulasi terkait, konsep 5R (Reduce, Reuse, Recycle, Replace, Recover), serta contoh teknis sederhana yang dapat diterapkan mandiri. Hasil kegiatan menunjukkan peningkatan pengetahuan, awareness, perubahan sikap minat praktik terhadap pengurangan dan pemilahan limbah. Edukasi yang terstruktur terbukti mampu mendorong partisipasi aktif dan memperkuat kapasitas UMKM dalam menerapkan pengelolaan limbah secara bertahap dan berkelanjutan. Dengan demikian, program Clean Waste berkontribusi sebagai pendekatan edukatif yang efektif dalam mendukung UMKM menuju praktik usaha yang lebih ramah lingkungan.