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Menilai transparansi dan akuntabilitas pengelolaan keuangan desa: Pembelajaran pada Pemerintah Desa Bangunjiwo Wulaningrum, Puspita Dewi; Baktiani, Dina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v7i3.5159

Abstract

This study aims to evaluate the level of transparency and accountability used in the financial management of Bangunjiwo Village Government. Data were collected through documentation and interview techniques. Qualitative descriptive analysis and case studies are two approaches used in this study. Regulation of the Minister of Home Affairs (Permendagri) 2014 Number 113 is an in-depth analysis tool in this study. This Permendagri assesses village financial management procedures and Government Accounting Standards (SAP). SAP is used to analyze the implementation of Bangunjiwo village government financial reports. The results of the study indicate that the Regulation of the Minister of Home Affairs No. 113 of 2014 is almost fully implemented. In addition, notes on financial reports and village balance sheets are not available in the village financial report, indicating that the Bangunjiwo Village Government has not fully implemented Government Accounting Standards. However, good coordination from village officials, initiatives in building teamwork, and supervision from related agencies and the community have helped encourage more transparent and accountable financial management.
Hydroponic Training for Women Farmers Group (KWT) in Jaten, Sendang Rejo, Yogyakarta Fajrin, Hanifah Rahmi; Wulaningrum, Puspita Dewi; Haidar, Muhammad Ilham
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/ebew9e51

Abstract

To optimize land and yards as well as to produce healthy plants and minimal pest disturbances can be done with hydroponic farming techniques. Hydroponic plants such as vegetables have high nutrition and are healthy because they are free from the use of pesticides. In addition, hydroponics can also beautify the yard or yard of the house. For this reason, in this community service, counseling will be carried out on how to grow crops using hydroponics. With this activity, it is hoped that Women Farmers Group (KWT) at Jaten, Sendang Rejo will be more productive and can make the best use of the land by farming. It can also save expenses on kitchen ingredients, such as vegetables, spices, etc. The hydroponic stages are carried out in several stages, namely: sowing seeds (water spinach and mustard), carrying out hydroponic workshops, and implementing hydroponic practices. Hydroponic activities have been carried out well, so that further plant care is necessary until the plants can be harvested.
Analysis of Procedures and Effectiveness of Covid-19 Cash Transfer Program (Case Study in Karangsari Village, Kulon Progo) Wulaningrum, Puspita Dewi; Asrianto, Rizal
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.780

Abstract

This study aims to determine the procedure and effectiveness of the distribution of the Village Fund Cash Transfer program in Karangsari Village, Subdistrict Pengasih, Kulon Progo Regency. The method used in this study is qualitative method. The type of data used is secondary data obtained from the realization report of the 2021 cash transfer program distribution and primary data obtained from interviews with informants. Data collection techniques are carried out using documentation and interview methods. The results of the study show that the effectiveness of cash transfer distribution in terms of timeliness, target accuracy, and budget accuracy has been running effectively. This can be seen from the qualitative data analysis of the statements expressed by informants in line with quantitative data calculations from the cash transfer distribution realization report which shows 100% figures from all aspects. Likewise, the procedures applied to the distribution process have been running in accordance with the regulations set by the government.
PERAN BANK SAMPAH : PENINGKATAN AWARENESS KELOLA SAMPAH RUMAH TANGGA BERBASIS CO- CREATION DAN SEDEKAH SAMPAH Susilawati, Desi; Wulaningrum, Puspita Dewi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i2.669-678

Abstract

Sasaran Program Pengabdian Masysrakat adalah  ibu- ibu PKK  atau Ibu Rumah Tangga Dusun Sambeng II yang tergabung dalam Bank Sampah AMANAH . Pemberdayaan yang akan dilaksanakan  bertujuan untuk menjadikan Dusun Sambeng II sebagai wilayah yang masyarakatnya memiliki awareness (kesadaran) yang tinggi atas kebersihan lingkungan, mampu mengelola sampah atau barang bekas  secara  mandiri  sehingga menjadi kawasan ekonomi mandiri dan kreatif dengan menerapkan konsep co-creation yaitu sentuhan kreativitas dalam mengubah sampah plastik (Plastic waste ) menjadi produk bernilai ekonomis tinggi dan menjadi sumber penghasilan tambahan. PKK  dan  Ibu Rumah Tangga sudah mengelola sampah rumah tangga secara mandiri  namun Pengelolaan sampah rumah tangga terutama plastik langsung dijual ke pengepul belum ada kegiatan reproduksi ulang barang bekas, Belum  ada buku nasabah, pengepul yang akan akan mengambil barang bekas membutuhkan waktu yang lama, sehingga dibutuhkan perlengkapan dan peralatan untuk menyimpan barang bekas agar tidak rusak. Pengabdian dilaksanakan untuk memberikan solusi atas permasalahan diatas yaitu: pelatihan dan penyuluhan  yang diawali dengan pelatihan pemanfaatan sampah plastik menjadi bunga untuk hiasan dan ecobrik. Semula sampah rumah tangga hanya terhenti di pengepul tanpa ada reproduksi. Rangkaian Kegiatan Pengabdian selanjunya adalah Penyuluhan dan Pelatihan Pencatatan dan tertib administrasi, Pengadaan Peralatan dan  sedekah sampah bagi anak- anak dan Penguatan Kelembagaan Bank Sampah AMANAH.  Kegiatan Pengabdian  sangat dirasakan manfaatnya oleh masyarakat dusun Sambeng II antara lain Perubahan Paradigma masyarakat mengenai sampah khususnya sampah rumah tangga. Kesadaranan (Awareness) masyarakat dan keterampilan mengelolan sampah dengan telah meningkat . Masyarakat menerapkan  5M (Mengurangi, Memilah, Memanfaatkan, Mendaur ulang dan Menabung sampah. Bank Sampah Amanah sudah  memiliki buku tabungan nasabah dan SK Kelurahan Poncosari. Peran bank sampah sebaga suatu alternatif solusi dalam mengatasi masalah sampah merupakan kegiatan social engineering yang bebbasis komunitas lokal. Program Pengabdian ini adalah  mengedukasi  anak – anak usia dini sebagai pendidikan karakter menanamkan rasa peduli sesama dan cinta  kebersihan lingkungan.
TATA KELOLA PENDIRIAN UNIT USAHA ANGKATAN MUDA MUHAMMADIYAH BANGUNJIWO Wulaningrum, Puspita Dewi; Wardana, Linda Kusumastuti; Ainy, Rintan Nuzul
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 3 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i3.767-774

Abstract

Pengabdian ini dilatarbelakangi oleh adanya dorongan dari Angkatan Muda Muhammadiyah (AMM) Bangunjiwo untuk memiliki kemandirian ekonomi namun terhalang oleh keterbatasan kemampuan. Tujuan dari pengabdian ini adalah memfasilitasi AMM Bangunjiwo untuk mendirikan unit usaha yang berdaya jual dan berdaya saing. Metode yang digunakan adalah dengan menganalisis kebutuhan dari aspek produksi, aspek pemasaran dan aspek manajemen usaha. Hasil dari pengabdian ini adalah terciptanya unit usaha Arena Juice dengan fokus Research and Development produk pada aspek produksi, penguatan branding pada aspek pemasaran, dan tata kelola keuangan terkomputerisasi dengan menggunakan excel pada aspek manajemen usaha.
EFFECTIVENESS AND EFFICIENCY OF BUDGET REALIZATION'S LOCAL GOVERNMENT BEFORE AND DURING PANDEMIC: A CASE STUDY Wulaningrum, Puspita Dewi; Sari, Dina Fahma; Parwoto, Parwoto; Novitasari, Dinda Dewi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nek7y088

Abstract

This purpose of study is to analyze the comparison of the performance of financial statements by taking into account the level of efficiency, and the effectiveness of the allocation of funds to assess budget accountability. The object of this research is the Regional Development Planning Agency of Magelang Regency and Yogyakarta City with the main data source being the 2018 to 2021 Budget Realization Report. This study uses a quantitative descriptive method with secondary and primary data types. Analysis of the data using the formula of efficiency and effectiveness. The analysis results from the calculations show that the percentage level of effectiveness of Magelang Regency before the pandemic (2018-2019) and during the pandemic (2020-2021) is in the effective level. The percentage level of the effectiveness of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021), which is in the effective percentage. The percentage level of efficiency in Magelang Regency before the pandemic (2018-2019) was in the less efficient percentage. Meanwhile, during the pandemic (2020-2021) it was in the efficient percentage and overall, it was in the fairly efficient category. The percentage level of efficiency of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021) was in the efficient percentage.
Teknik Pemasaran dan Pengelolaan Sistem Keuangan pada UMKM Rosalia (Olahan Salak) di Era Pandemic Covid-19 Fajrin, Hanifah Rahmi; Wulaningrum, Puspita Dewi; Sulaiman, M. Mulki
Jurnal Pemberdayaan Masyarakat Vol 7 No 1 (2022): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v7i1.5362

Abstract

One of the impacts of the Covid-19 pandemic on the economic sector is the cessation of production activities in various businesses, falling levels of consumption and consumer confidence in a product. Rosalia is one of the small and medium business units engaged in the food sector, in the form of processed Salak products. The pandemic situation has also resulted in MSMEs being devoid of buyers, resulting in decreased income from business owners. Therefore, a marketing strategy is needed that can help this business to survive. One of the marketing techniques that will be applied is the use of social media and the creation of online shop accounts in marketplaces such as Shopee and business Instagram accounts. In addition, to ensure that the financial recording system in MSMEs is neatly organized, training on financial management will be given