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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan Economics, Business, Management, & Accounting Journal Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat Sriwijaya Accounting Community Services Indonesian Journal of Community Engagement
Nilam Kesuma
Fakultas Ekonomi, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Pendampingan BLUD Kesehatan dalam Penyusunan Posisi Keuangan di Kabupaten Musi Banyuasin Nilam Kesuma; Aspahani; Eka Meirawati; Asfeni Nurullah
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.3

Abstract

One of the UPTD Regional Apparatus Work Units that can be transformed into a BLUD is the Puskesma. The UPT of the Health Service in Musi Banyuasin Regency (MUBA) has not yet implemented the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD), so its service performance is not optimal and inflexible in meeting community satisfaction. The target audience chosen are the managers and treasurers of the puskesmas who are heading to become PPK of the BLUD Puskesmas in Musi Banyuasin Regency as many as 39 people. The implementation of this service activity is carried out within a period of 2 months starting from a survey, providing training for 2 days and continuing with direct assistance. The implementation of this Community Service activity is carried out using the lecture, tutorial, and discussion methods. The systematic implementation of this service activity is carried out in a blended manner, which is partly offline and partly online. Based on the evaluation designed to assess the success of the implementation of this service, it was seen that there was an increase in participants' knowledge. Limited resources are owned because not all BLUD officials who prepare financial statements have an accounting education background.
Pemberdayaan Masyarakat dalam Upaya Membangun Bisnis Budidaya Jamur Tiram Abu Kosim; Rela Sari; Muhammad Farhan; Nur Khamisah; Vivi Usmayanti; Nilam Kesuma; Ina Masruroh
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.23

Abstract

Budidaya jamur tiram dapat dilakukan dalam skala kecil sebagai industri rumah tangga atau sebagai usaha sampingan keluarga sehingga mampu memberikan pendapatan keluarga. Kegiatan pengabdian masyarakat ini akan memfokuskan terhadap Edukasi dan Pendampingan memberdayakan masyarakat melalui membangun bisnis budidaya jamur tiram di Desa Kerinjing. Kegiatan pengabdian ini dilakukan dalam bentuk penyuluhan dengan kerjasama dengan UMKM untuk memberikan penjelasan dan pemahaman kepada mereka bahwa penting nya Pemberdayaan Masyarakat Dalam Upaya Membangun Bisnis Budidaya Jamur Tiram.  100% peserta menyatakan bahwa pengabdian ini sangat penting untuk masyarakat desa kerinjing. Seperti yang diketahui, bahwa pemberdayaan ini dapat meningkatkan kapasitas masyarakat dan pemerataan pendapatan. Maka dari itu, dengan adanya pengabdian masyarakat diberikan modal pengetahuan untuk upaya membangun bisnis budidaya jamur tiram  yang berdapampak kepada masa depan.
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. 2 No. 2 (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.
Pengembangan Wirausaha Hijau: Edukasi Produk Ramah Lingkungan Berbasis Eceng Gondok bagi UMKM Eka Meirawati; Asfeni Nurullah; Nilam Kesuma; Niar Azriya; Tabah Rizki; Ruth Samantha Hamzah
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): Edisi Juli 2026
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v7i2.795

Abstract

Transformasi menuju ekonomi hijau mendorong pelaku UMKM untuk mengembangkan produk berbasis keberlanjutan melalui pemanfaatan sumber daya lokal, termasuk eceng gondok yang berlimpah di perairan Kota Palembang. Namun, sebagian besar UMKM masih menghadapi keterbatasan dalam keterampilan teknis, pemahaman konsep green entrepreneurship, serta kemampuan branding dan pemasaran digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas UMKM dalam mengolah eceng gondok menjadi produk ramah lingkungan sekaligus memperkuat kompetensi manajerial dan pemasaran berbasis digital. Kegiatan dilaksanakan melalui model intervensi bertahap yang meliputi identifikasi kebutuhan mitra, sosialisasi konsep wirausaha hijau, pelatihan teknis pengolahan eceng gondok, pendampingan green branding, serta pengenalan pemasaran digital sederhana. Evaluasi dilakukan menggunakan pre-test dan post-test berbasis skala Likert untuk mengukur perubahan pengetahuan, keterampilan, dan motivasi peserta. Hasil kegiatan menunjukkan peningkatan tingkat kepuasan peserta terhadap program pengabdian dalam rangka pemahaman dan kesadaran akan wirausaha hijau, dari 47% menjadi 60%. Selain itu, peserta mengalami peningkatan pemahaman mengenai prinsip wirausaha hijau, kemampuan teknis produksi lilin aromaterapi, reed diffuser, dan produk home fragrance, serta kemampuan menyusun narasi merek dan strategi promosi digital. Peserta juga menunjukkan motivasi yang lebih kuat untuk mengembangkan usaha ramah lingkungan berbasis potensi lokal. Dengan demikian, kegiatan pengabdian ini efektif dalam memperkuat kapasitas UMKM menuju pengembangan usaha berbasis ekonomi sirkular.
Pengaruh Environmental, Social, and Governance, Profitabilitas, dan Company Size Terhadap Penghindaran Pajak Shelvi Wijaya; Ermadiani; Nilam Kesuma; Rina Tjandrakirana DP; Umi Kalsum Jiwa Asmara
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 2 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i2.128

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations were obtained. The data were analyzed using multiple linear regression with SPSS version 31. The results show that Environmental, Social, and Governance (ESG) has no effect on tax avoidance, while profitability and company size have a significant negative effect on tax avoidance. ESG implementation is not yet in accordance with the company's tax policy so it has not been able to suppress tax avoidance practices.
Pengaruh Good Corporate Governance Terhadap Pemilihan Auditor (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) M. Bassu Airlangga; Tertiarto Wahyudi; Emylia Yuniarti; Nilam Kesuma
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7392

Abstract

This study examines the importance of auditing in ensuring transparency and credibility of financial statements and highlights inconsistencies in prior findings regarding the influence of Good Corporate Governance (GCG) on auditor selection. The objective is to analyze the effect of board structure, institutional ownership, ownership structure, firm risk, and firm size on auditor choice in manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a quantitative approach with a causal design using panel data derived from secondary sources. Data were analyzed using logistic regression to test the effect of independent variables on auditor selection as a dummy variable. The results show that board structure, institutional ownership, and firm size have a positive and significant effect on auditor selection. Conversely, ownership structure has no significant effect, while firm risk shows a significant negative effect on the likelihood of choosing Big Four auditors. The model demonstrates good predictive ability and explains 42% of the variation in auditor selection decisions. In conclusion, not all GCG mechanisms consistently influence auditor selection, as internal company characteristics remain key determinants in audit decisions.
Co-Authors Abdullah Abdullah Abu Kosim Adhitama, Fardinant Ahmad Fikriyansyah Ahmad Syathiri Asfeni Nurullah Aspahani ASPAHANI ., ASPAHANI Deta Trinalti Oktavia Efva Ghozali Emylia Yuniarti Ermadiani Gozali, Efva Octavina Donata Hamzah, Ruth Samantha Hera Febria Mavilinda Ina Masruroh Iwan Efriandy Khamisah, Nur Lina Dameria Siregar M. Bassu Airlangga Meirawati, Eka Muhammad Farhan Muhammad Hidayat Muthi'a Handayani Niar Azriya Patmawati Patmawati Pratiwi, Trie Sartika Relasari, Relasari Rina Tjandrakirana DP Riska Tharika Rohman, Abdul Saggaf, Abdullah Shelvi Wijaya Tabah Rizki Tertiarto Wahyudi Umi Kalsum Jiwa Asmara Vivi Usmayanti Yusnaini Yusnaini