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All Journal JSSH (Jurnal Sains Sosial dan Humaniora) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Jurnal Riset Terapan Akuntansi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal EK dan BI JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Community Empowerment International Journal of Applied Finance and Business Studies Jurnal Ekonomi dan Bisnis Digital (MINISTAL) JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA IIJSE Jurnal Akuntansi Journal of Society, Community and Business Development
Dwi Winarni
Fakultas Ekonomi Dan Bisnis, Prodi Akuntasi, Universitas Muhammadiyah Purwokerto
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Faktor Determinasi Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Gandrungmangu Desi Rahmawati; Novi Dirgantari; Iwan Fakhruddin; Dwi Winarni
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1166

Abstract

Abstract This research aims to determine the effect of village financial system applications implementation, transparency and the quality of village apparatus on the quality of village government financial reports in Gandrungmangu District. Data for this research was collected through primary data sources obtained through distributing questionnaires. Sample selection used purposive sampling technique. The population were 14 villages and the sample used 48 data respondents from 8 villages. Instrument testing was carried out (consisting of validity tests and reliability tests), descriptive statistical analysis, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test) and hypothesis testinga using the SPSS application. The results prove that the implementation of village financial system applications and the village apparatus quality have no effect on the village government financial reports quality, while transparency has a positive effect on the village government financial reportsquality.
Analysis of the Level of E-Government Implementation and Factors That Influence It (Empirical Study of Regional Government in Central Java) Dwi Winarni; Ilham Nuryana Fatchan; Rifka Utami Arofah
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.237-251

Abstract

The new public management is an attempt by the government to improve public accountability, transparency, and more effective and efficient performance. The application of e-Government is an innovation by local governments to realize the achievement of new public management. Not only has the aim of transparency and accountability, the use of the e-Government application system is also expected to be able to improve the performance of local governments with the principle of value for money. The purpose of this study is to analyze the factors that influence the implementation of e-Government in the Regional Government of Central Java and the relationship of each of these factors to the implementation of e-Government. The research was conducted using quantitative research methods with data analysis using EViews. The results show that local revenue (PAD) has a positive effect on the level of implementation of e-Government, spending capital has no effect on e-Government implementation, local government financing has a positive effect on e-Government implementation, regional per capita income (PDRB) has no effect on implementation e-Government, the level of public education has no effect on e-Government, and the population has no effect on the implementation of e-Government.
Digitalisasi Pencatatan Keuangan Menggunakan Aplikasi SI APIK Bagi Kelompok UMKM Pande Besi di Kabupaten Banyumas Dwi Winarni; Rifka Utami Arofah; Luthfi Zamakhsyari
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 1 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i1.994

Abstract

Usaha mikro, kecil dan menengah (UMKM) adalah salah satu kelompok usaha yang memiliki peran dan kontribusi besar bagi perekonomian di Indonesia. Namun dalam kegiatan usahanya, masih banyak UMKM yang mengalami kendala dalam pencatatan keuangan. Sedangkan pencatatan keuangan bermanfaat bagi keberlangsungan UMKM hingga masa yang akan datang. Kendala yang dialami disebabkan oleh kurangnya pengetahuan pelaku UMKM terhadap cara mencatat keuangan, berpandangan bahwa pencatatan keuangan merupakan kegiatan yang rumit dan memerlukan waktu, serta belum memahami pentingnya pencatatan keuangan. Untuk mengatasi hal tersebut, tim pengabdian memberikan sosialisasi dan pelatihan pencatatan keuangan menggunakan aplikasi SI APIK kepada UMKM Pande Besi “Gayeng Ruyeng” yang berlokasi di Desa Pasir Wetan, Kecamatan Karanglewas, Kabupaten Banyumas.. Hasil dari kegiatan ini menunjukan adanya peningkatan pemahaman mengenai pencatatan keuangan menggunakan aplikasi SI APIK yang dapat dilihat dari hasil pre-test sebesar 20% dan post-test sebesar 70%. Selain itu, pelaku UMKM dapat mencatat dan menghasilkan laporan keuangan dengan cara yang lebih mudah melalui aplikasi SI APIK, serta dapat mengecek kondisi keuangan usahanya sewaktu-waktu melalui aplikasi.
Financial and Debt Management of Small Medium Enterprises for Housewives in Srowot, Kalibagor, Banyumas. Nawalin Nazah; Dwi Winarni
Journal of Society, Community and Business Development Vol. 2 No. 2 (2024): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v2i2.211

Abstract

The program aims to provide an understanding of the Financial and Debt Management of Small Businesses for housewives in Srowot Village, Kalibagor, Banyumas Regency. Financial and debt management are two important aspects for maintaining the financial stability of individuals, families, or small businesses run by housewives of Srowot Village. Effective financial management includes planning, budgeting, and monitoring cash flow to achieve financial goals. On the other hand, education of debt aims to provide an understanding of not making debt a lifestyle so it will not burden the financial conditions in the future, especially for consumptive purposes. With good financial management and an understanding of debt, families can manage their financial systems and balance income and expenses.
The Effect of Islamic Social Reporting, Public Ownership, Number of Meetings, and Education of the Sharia Supervisory Board on Social Performance Nindi Putrisari; Iwan Fakhruddin; Azmi Fitriati; Dwi Winarni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9247

Abstract

This study aims to examine the influence of Islamic social reporting, public ownership, the number of Sharia Supervisory Board meetings, and the Sharia Supervisory Board members’ education level on social performance. The population used in this study consisted of Islamic banks from 2017 to 2024. The sampling technique used was purposive, yielding a sample of 116 companies that met the criteria. Empirical testing was conducted using panel data analysis with a fixed-effects model and cluster-standard error correction in STATA to ensure the accuracy of the estimates. The results of this study indicate that the variables public ownership and the Sharia Supervisory Board’s education level have a positive effect on social performance. Meanwhile, the variables Islamic Social Reporting and the number of Sharia Supervisory Board meetings do not affect social performance.
Pemberdayaan Badan Usaha dan Amal Nasyiatul Aisyiyah “Al Faza” PCNA Rawalo Kabupaten Banyumas Rully Annisa; Marta Tania Gabriel Ching Cing; Dwi Winarni
JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Vol 4 No 4 (2025): Oktober
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jipmi.v4i4.792

Abstract

Latar belakang: Persyarikatan Muhammadiyah merupakan naungan organisasi yang terdiri dari Muhammadiyah –Aisyiyah beserta organisasi otonom lainnya dan amal usaha yang dmiliki. Badan Usaha dan Amal Nasyiatul Aisyiyah (BUANA) diharapkan mampu menghasilkan nilai ekonomi sekaligus membuka lapangan kerja bagi anggota dan pengurus Nasyiatul Aisyiyah. Manfaat dari berorganisasi tidak hanya berupa keuntungan materi. Anggota juga dapat memperoleh ilmu, informasi, jaringan usaha, serta pengalaman berharga. Pemberdayaan ekonomi umat merupakan upaya untuk meningkatkan harkat dan martabat masyarakat Islam dari kondisi ketidakmampuan, sekaligus membebaskan mereka dari jerat kemiskinan dan keterbelakangan ekonomi. Pentingnya kemandirian menjadi fokus utama dalam membangun daya saing dan kesejahteraan umat. Tujuan: Untuk membangun kemandirian ekonomi umat melalui badan usaha. Metode: Metode yang akan digunakan meliputi sosialisasi, pelatihan, pengenalan dan penerapan teknologi, pendampingan dan evaluasi, serta keberlanjutan program sebagai sebuah solusi. Hasil: Sebagian besar mengalami peningkatan kemampuan peran SDM, sumber daya operasional seperti alat-alat produksi, dan peningkatan produksi. Kesimpulan: Hasil dari Kegiatan pemberdayaan ini dapat dijadikan indikator untuk mencapai tujuan pemberdayaan Sumber daya manusia guna pengembangan Badan Usaha dan Amal Nasyiatul Aisyiyah (BUANA) yang optimal dan baik. Maka dari itu diperlukan keberlanjutan program dengan diadakannya kunjungan berkala dan Focus group discussion (FGD) sebagai evaluasi jangka Panjang. Kata kunci : amal usaha, kader, nasyiatul aisyiyah, pemberdayaan ___________________________________________________________________________ Abstract Background: Muhammadiyah Association is an umbrella organization comprising Muhammadiyah-Aisyiyah, along with other autonomous organizations and charitable businesses. Nasyiatul Aisyiyah Business and Charity Agency (BUANA) is expected to generate economic value while opening employment opportunities for members and administrators of Nasyiatul Aisyiyah. The benefits of organizing extend beyond material benefits. Members can also gain knowledge, information, business networks, and valuable experience. Empowering the economic community is an effort to improve the dignity of the Islamic community from a state of inadequate conditions of inability, while freeing them from the shackles of poverty and economic backwardness. The importance of this independence is a primary focus in building competitiveness and a welfare community. Objective: To build the economic independence of the community through business entities. Method: The methods that will be used include socialization, training, introduction and application of technology, mentoring and evaluation, and program sustainability as a solution. Result: Most experienced an increase in the ability of the role of human resources, operational resources such as production tools, and increased production. Conclusion: The results of this empowerment activity can be used as an indicator to achieve the goal of empowering human resources for the optimal and effective development of the Nasyiatul Aisyiyah Business and Charity Agency (BUANA). Therefore, program sustainability is needed, with regular visits and focus group discussions (FGDs) as long-term evaluations. Keywords: charity, cadres, nasyiatul aisyiyah, empowerment
Co-Authors Ani Kusbandiyah Azmi Fitriati Bunga Widya Safitri Bunga Widya Safitri Desi Rahmawati Eko Hariyanto Erisa Nurdiani Fyna Maulina Hadi Pramono Ilham Nurhabibie Ilham Nuryana Fatchan Iwan Fakhruddin Iwan Fakhruddin Luthfi Zamakhsyari Marta Tania Gabriel Ching Cing Naelati Tubastuvi Nawalin Nazah Nindi Putrisari Novi Dirgantari Novi Dirgantari Novi Dirgantari Rhis Ogie Dewandaru Rifka Utami Arofah Rully Annisa Rusdi Akbar Sri Wahyuni Suryo Budi Santoso Wage Wage