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All Journal Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ JASF (Journal of Accounting and Strategic Finance)
Fella Yunita Fitriyani
Universitas Jenderal Soedirman
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Concept of Accounting Information System and Management Control System to Improve Company Performance Fella Yunita Fitriyani
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.37

Abstract

Accounting information systems (AIS) are collections of activities from organizations that are responsible for providing financial information obtained from data transactions for computer-based reporting purposes. So an accounting information system (AIS) is part of a Management Information System (MIS) that is responsible for financial statements and data transactions. Whereas the Management Control System (MCS) is a system used by management including methods, procedures, and strategies to collect, analyze information, evaluate and use it, as well as other actions to exercise control. The explanation above shows that information (accounting information and additional information) is needed by management to control in the company. This study provides a concept regarding Accounting Information Systems, Management Control Systems, and Company Performance. When the management control process is right, then the company's performance in increasing management control systems can provide information in an adequate communication structure so that it can be used as a basis for decision making. Decision making supported by accurate information makes the performance of unit managers able to take anticipatory steps and improve operational efficiency and effectiveness so that the performance of unit managers will be improved.
PENDAMPINGAN INISIASI BUMDES DI DESA SLUKATAN, KECAMATAN MOJOTENGAH, KABUPATEN WONOSOBO Ratu Ayu Sri Wulandari MA; Fella Yunita Fitriyani; Sri Hartiyah; Dewi Susilowati
Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Vol. 11 No. 3 (2024): October
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/ppkm.v11i3.7917

Abstract

Program Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pengetahuan dan pendampingan kepada khalayak sasaran dalam hal ini adalah para pemangku kepentingan di Desa Slukatan, Kecamatan Mojotengah, Kabupaten Wonosobo dalam rangka pendirian Badan Usaha Milik Desa (BUMDes). Latar belakang diadakannya Kegiatan PKM ini karena adanya keinginan desa untuk membentuk BUMDes namun masih minim pengetahuan terkait BUMDes dan cara pengelolaannya. Berdasarkan hasil survei pendahuluan, teridentifikasi beberapa permasalahan terkait proses perdirian BUMDes diantaranya masih minimnya pengetahuan masayarakat, terutama pihak-pihak yang berkepentingan dalam pendirian BUMDes seperti kepala desa dan perangkatnya, Badan Permusyawaratan Desa (BPD), kelompok pemuda/karang taruna, para pengusaha, pengelola BUMDes terdahulu, ketua RW, kepala dusun (kadus) dan perwakilan masyarakat. Kegiatan sosialisasi dilaksanakan guna meningkatkan pengetahuan khalayak sasaran. Kegiatan pendampingan juga dilaksanakan dalam rangka membentuk tim perumus pendirian BUMDes. Pendampingan kedua dilaksanakan guna menganalisis potensi desa yang bisa dikembangkan. Diharapkan dari kegiatan pengabdian ini dapat terbentuk BUMDes Desa Slukatan sesuai harapan masyarakat desa tersebut.
Co-Authors Ratu Ayu Sri Wulandari MA Sri Hartiyah Susilowati, Dewi