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The Role of Accounting Information Systems in Improving the Accuracy of Budget Planning and Control in Government Agencies Safariah, Iin; Zatnika, Yudi; Nurhasanah, Erna; Kurniasih, Nia
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.186

Abstract

This study investigates the role of Accounting Information Systems (AIS) in improving the accuracy of budget planning and control within government agencies. Employing a qualitative case study approach, data were collected through semi structured interviews with financial managers, internal auditors, and system developers from multiple Indonesian public institutions. Supplementary analysis of official budgeting documents was conducted to triangulate findings. The results reveal that AIS contributes significantly to enhancing data integration and forecasting reliability, thereby reducing budget variances and supporting transparency. Furthermore, the system strengthens internal control mechanisms through real time audit trails and compliance tracking. However, the research also identifies persistent challenges, including limited technical interoperability, uneven digital infrastructure, and user competency gaps. The study emphasizes that the effectiveness of AIS is contingent upon institutional readiness, organizational culture, and sustained leadership support. A conceptual model is proposed to depict the interactive dynamics among system input, organizational processes, and budgetary outcomes. This research contributes to the literature by contextualizing AIS implementation in the public sector and highlighting its strategic relevance for fiscal governance. Implications for policy and system design are discussed, alongside suggestions for future research on AI enhanced budgeting systems.
Pemanfaatan Canva dan AI Sebagai Media Pembelajaran Digital untuk Guru PAUD: Studi Pengabdian Masyarakat di Kota Tasikmalaya Nuryani, Siti; Saripah, Euis; Widayani, Helni; Kurniasih, Nia; Janah, Rini Nurbaning
Jurnal Masyarakat Madani Indonesia Vol. 4 No. 3 (2025): Agustus
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/q3pqtq26

Abstract

Perkembangan teknologi digital yang semakin pesat menuntut para guru Pendidikan Anak Usia Dini (PAUD) untuk beradaptasi dalam mendesain media pembelajaran yang menarik dan interaktif. Proyek pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi digital para guru RA (Raudhatul Athfal) di Kota Tasikmalaya dengan melatih mereka menggunakan Canva dan perangkat berbasis AI seperti ChatGPT dan Suno AI. Dengan menggunakan pendekatan Participatory Action Research (PAR), program ini mencakup lokakarya, pendampingan, dan pembelajaran berbasis proyek. Hasilnya menunjukkan peningkatan yang signifikan dalam kemampuan guru dalam memanfaatkan Canva dan AI untuk mengembangkan buku cerita digital, video edukasi, dan lagu-lagu pembelajaran. Awalnya, hanya 20% dari 43 peserta yang terbiasa dengan alat digital; setelah program, jumlahnya meningkat menjadi 87%. Integrasi Canva dan AI terbukti efektif dalam meningkatkan inovasi pedagogis di PAUD. Program ini menunjukkan bahwa pendampingan dan kolaborasi terstruktur dapat menjembatani kesenjangan digital dan mendorong pembelajaran yang kreatif dan bermakna bagi para pelajar usia dini.
Analisis Penentuan Harga Pokok Proses Produksi Fume Hood Dengan Perbandingan Metode Full Costing dan Variable Costing untuk Menentukan Harga Jual di PT. Prosaintifik Java Kreasindo Sofyan, Soleh; Kurniasih, Nia
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20250

Abstract

Penentuan harga pokok produksi yang akurat sangat penting untuk menetapkan harga jual yang tepat dan mengoptimalkan laba perusahaan. Penelitian ini bertujuan untuk menganalisis perbandingan antara metode Full Costing dan Variable Costing dalam menentukan harga pokok produksi fume hood di PT. Prosaintifik Java Kreasindo. Metode Full Costing menghitung seluruh biaya produksi, baik tetap maupun variabel, yang diperlukan untuk menghasilkan produk, sementara Variable Costing hanya memperhitungkan biaya variabel dalam perhitungannya. Penelitian ini menggunakan data produksi dan biaya selama periode tertentu untuk menghitung harga pokok produk menggunakan kedua metode tersebut. Hasil penelitian menunjukkan perbedaan signifikan dalam harga pokok yang dihitung dengan metode Full Costing dan Variable Costing, yang pada gilirannya mempengaruhi penentuan harga jual produk. Dengan menggunakan metode Full Costing, perusahaan cenderung menetapkan harga jual yang lebih tinggi untuk menutupi seluruh biaya tetap, sementara dengan Variable Costing, harga jual cenderung lebih rendah karena hanya mempertimbangkan biaya variabel. Berdasarkan hasil analisis, perusahaan disarankan untuk mempertimbangkan kedua metode dalam pengambilan keputusan harga jual, dengan memperhatikan faktor-faktor seperti volume produksi, fluktuasi biaya tetap, dan tujuan laba perusahaan.
Penyuluhan Pengolahan Produk Inovatif Alami Tinggi Nutrisi dari Daun Kelor (Moringa oleifera L.) Untuk Pemeliharaan Kesehatan di Lembur Situ Kabupaten Ciamis Indriastuti, Marlina; Maryam, Risma; Nurliani, Tri; Kurniasih, Nia; Harun, Nurhidayati; Ramadhan, Susan Sintia
Daarul Ilmi: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): Daarul Ilmi: Jurnal Pengabdian Kepada Masyarakat (Januari-Juni 2025)
Publisher : LPPM STIKes Muhammadiyah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52221/daipkm.v3i1.794

Abstract

Introduction Moringa leaves (Moringa oleifera L.) are a vegetable with a very high nutritional content, including vitamins, minerals, and bioactive compounds such as polyphenols that act as antioxidants. These nutritional benefits make moringa leaves very beneficial in supporting health and growth, especially in children who are in the developmental phase. Stunting, which is a condition of failure to grow in children due to chronic malnutrition, is a serious public health problem. Therefore, the use of moringa leaves as part of children's diets is expected to help prevent stunting. Objective The objective of this outreach program is to provide a comprehensive understanding to the community about the benefits of moringa leaves in maintaining children's health, particularly in the prevention of stunting. By increasing community knowledge about the importance of a balanced diet, it is hoped that they can become more aware of the role of nutritious food in child growth and development. Methods Outreach was conducted using a lecture method involving interaction between the outreach worker and participants. The material presented included: Explaining what stunting is, its impact on child growth and development, and its contributing factors such as lack of nutritional intake and maternal health. Describing the nutritional content of moringa leaves, such as vitamins A, C, and minerals like calcium and iron, as well as bioactive compounds that can help boost the immune system and support child growth. Participants were invited to watch a video tutorial on making moringa leaf pudding from YouTube together. In this session, they witnessed the steps of making pudding, from selecting fresh moringa leaves, processing the leaves into powder, to the steps of mixing ingredients and cooking. And inviting participants to discuss and ask questions, so they can better understand the practical application of the information provided. Results The results of the outreach program showed an increase in participants' knowledge about stunting, its contributing factors, and the health benefits of moringa leaves. Most participants admitted that they were previously unaware of the importance of moringa leaves as a source of nutrition. After the outreach, participants seemed more enthusiastic about trying to incorporate moringa leaves into their daily meals. There were also some participants who shared their experiences after starting to include moringa leaves in their family's diet. Conclusion Outreach on the utilization of moringa leaves to prevent stunting successfully increased community awareness and knowledge about the importance of nutrition in child growth. With a better understanding of the benefits and how to process moringa leaves, it is hoped that the community can integrate it into their daily diets. This will not only help prevent stunting, but also improve overall health. Through this effort, it is hoped that future generations can grow optimally and healthily.
Application of ABC Inventory Analysis for Effective Pharmaceutical Procurement Across Hospitals in Tasikmalaya Triyogi, Yogi Eka; Kurniasih, Nia
Ad-Dawaa : Journal of Pharmacy Vol. 3 No. 1 (2025): Ad-Dawaa: Journal of Pharmacy (May 2025)
Publisher : LPPM STIKes Muhammadiyah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52221/dwj.v3i1.871

Abstract

Pharmaceutical supplies play a vital role in hospital healthcare services, with nearly 50% of hospital revenue derived from pharmaceutical management. To enhance the selectivity and effectiveness of pharmaceutical procurement planning, an ABC analysis was conducted on inpatient drug utilization at Dr. Soekardjo Regional General Hospital in Tasikmalaya City. This study aims to categorize pharmaceutical items based on their contribution to total inventory value, allowing for more strategic and efficient planning in the procurement process. This research is a non-experimental descriptive study that utilizes hospital prescription data as the foundation for calculating pharmaceutical supply needs. The data were obtained from the hospital information system database and processed through computerized methods. The analysis focuses on inpatient drug usage over a specified period to identify high-cost and high-usage drugs that require priority in procurement and inventory control. The results of the ABC analysis successfully illustrate the distribution of pharmaceutical usage in several dimensions: cost classification (Class A, B, and C), generic versus non-generic drugs, e-catalog versus non-e-catalog drugs, and therapeutic class. Class A drugs, which represent the highest cost yet the smallest number of items, are recommended to be prioritized in planning and closely monitored to prevent overstocking or shortages. Meanwhile, Class B and C drugs, although lower in value, require efficient stock management to support comprehensive hospital services. This study emphasizes the importance of utilizing ABC analysis as a decision-making tool to optimize pharmaceutical procurement strategies, reduce unnecessary expenditures, and ensure the availability of essential medicines. The findings can be used by hospital management to refine budgeting, procurement schedules, and stock control, ultimately improving the quality and efficiency of healthcare service delivery.
Fungsi dan Pandangan Hidup Manusia dalam Babasan dan Paribasa Sunda Hidrologis Kurniasih, Nia; Sudaryat, Yayat; Nurjanah, Nunuy
Bahasa: Jurnal Keilmuan Pendidikan Bahasa dan Sastra Indonesia Vol 7, No 2 (2025): Bahasa: Jurnal Keilmuan Pendidikan Bahasa dan Sastra Indonesia
Publisher : ppjbsip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/bahasa.v7i2.1496

Abstract

The purpose of this study is to examine the function and outlook of the Sundanese people as reflected in the Sundanese babasan and paribasa containing hydrological aspects. This study uses a qualitative descriptive method with content analysis to identify and interpret the meanings contained in the babasan and paribasa expressions. The results show that Sundanese babasan and paribasa related to water (hydrology) not only function as a means of communication, but also as a guide to morals, ethics, and a philosophy of life. Various proverbs such as "cikaracak ninggang batu laun-laun jadi legok" which means water dripping continuously on a stone eventually becomes a hollow, reflect the Sundanese people's understanding of perseverance, patience, adaptation, and sustainability. These expressions also describe the harmonious relationship between humans and nature, especially water, which is considered a source of life and a symbol of purity. Thus, Sundanese babasan and paribasa with hydrological elements function as heirs of local wisdom that shape the character and perspective of the Sundanese people towards life, nature, and social values. Understanding these aspects is important for preserving cultural heritage and understanding the roots of Sundanese thought. Abstrak Tujuan dilakukannya penelitian ini adalah untuk mengkaji fungsi dan pandangan hidup masyarakat Sunda yang tercermin dalam babasan dan paribasa Sunda yang mengandung aspek hidrologis. Penelitian ini menggunakan metode deskriptif kualitatif dengan analisis isi untuk mengidentifikasi dan menginterpretasi makna-makna yang terkandung dalam ungkapan babasan dan paribasa tersebut. Hasil penelitian menunjukkan bahwa babasan dan paribasa Sunda yang berkaitan dengan air (hidrologi) tidak hanya berfungsi sebagai alat komunikasi, tetapi juga sebagai panduan moral, etika, dan filosofi hidup. Berbagai peribahasa seperti “cikaracak ninggang batu laun-laun jadi legok” yang artinya air menetes terus-menerus pada batu lama-lama menjadi cekungan, merefleksikan pemahaman masyarakat Sunda tentang ketekunan, kesabaran, adaptasi, dan keberlanjutan. Ungkapan-ungkapan ini juga menggambarkan hubungan harmonis antara manusia dan alam, khususnya air, yang dianggap sebagai sumber kehidupan dan simbol kesucian. Dengan demikian, babasan dan paribasa Sunda yang berunsur hidrologis berfungsi sebagai pewaris kearifan lokal yang membentuk karakter dan cara pandang masyarakat Sunda terhadap kehidupan, alam, serta nilai-nilai sosial. Pemahaman terhadap aspek-aspek ini penting untuk melestarikan warisan budaya dan memahami akar pemikiran masyarakat Sunda.
The Effect of Cabbage on Breast Milk Engorgement in Postpartum Mothers Solihah, Rosidah; Sandriani, Sandriani; Kurniasih, Nia; Mega, Mega; Ridla Fauzi, Aulia; Wulan Ratna Dewi, Sri; Utami Asmarani, Sri; Septiani, Hani; Nurherliyany, Metty
Genius Midwifery Journal Vol. 3 No. 1 (2024): GENIUS MIDWIFERY JOURNAL
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/genmj.v3i1.345

Abstract

Introduction: Breastfeeding is a natural event for a woman. However, breastfeeding problems that often arise in the early postpartum period (puerperal or lactation period) are breast engorgement. Breast engorgement is a blockage of milk due to the narrowing of the lactiferous ducts or by glands that are not emptied. The impact that will be caused if the breast milk dam is not resolved, namely mastitis and breast abscess, will occur. The use of cabbage or cabbage leaf compresses can be a non-pharmacological treatment. Objective: This study aimed to determine the effect of cabbage leaf compresses on breast swelling in postpartum mothers. The research method used is a quasi-experimental design. Method: The design used is Posttest Only Control Group Design. The sample of this study was postpartum mothers who experienced breast swelling in TPMB in the Ciamis Health Center Working Area. The number of respondents was 30 postpartum mothers who were divided into 2 groups (intervention and control groups). Each group consisted of 15 postpartum mothers. Result: The results of the statistical tests using the Mann Whitney U test p-value were 0.000, which means that cabbage leaf compresses affect breast swelling in postpartum mothers in TPMB in the Ciamis Health Center Working Area. Conclusion: There is an effect of cabbage leaf compresses on breast swelling in post-partum mothers with a P-value of 0.000.
Analysis of the Relationship Between Waiting Time for Compounded and Non-Compounded Prescription Services and BPJS Patient Satisfaction Levels at Community Health Centers (Puskesmas) Kurniasih, Nia; Harun, Nurhidayati; Ramdhani , Susan Sintia; Indriastuti, Marlina; Romansyah, Anton Andhi
INDOGENIUS Vol 4 No 3 (2025): INDOGENIUS
Publisher : Department of Publication of Inspirasi Elburhani Foundation Desa. Pamokolan, Kecamatan Cihaurbeuti, Kabupaten Ciamis, Provinsi Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/igj.v4i3.762

Abstract

Background & Objective :  This study aims to analyze the relationship between the waiting time for compounded and non-compounded prescription services and the satisfaction level of BPJS patients at the Ciamis Community Health Center (Puskesmas). Method: The study employed an analytical survey method with a cross-sectional design. A total of 98 outpatients who met the inclusion criteria were sampled. The instruments used included a satisfaction questionnaire and a stopwatch to record waiting times. Data were analyzed using the chi-square test with a significance level of <0.05. Result: The results showed that the waiting time for compounded prescriptions was 100% compliant with the standard, while for non-compounded prescriptions, it was 95.5% compliant. Patient satisfaction with compounded prescription services was 100%, and for non-compounded prescriptions, it was 98.9%. A significant relationship was found between prescription service waiting times and patient satisfaction levels, with a p-value of 0.041 (<0.05). Conclusion: This study concludes that there is a significant relationship between waiting time and patient satisfaction levels at the Ciamis Community Health Center.
Technology Based Islamic Curriculum Innovation at SMAIT Nurul Fajri M. Shalahuddin; Tansah, Lala; Rulia, Rulia; Kurniasih, Nia; Supiana, Supiana; Zaqiah, Qiqi Yuliati
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technology-based Islamic curriculum reform is a long-term project that needs to be managed through a detailed strategy. To create this strategy, the management team must analyze the current situation by conducting a thorough environmental scan and by identifying gaps between the current state and the desired program. To be implemented, this new program vision will need to rely on creating several potential ways to produce optimal solutions, which may involve some form of innovation. It is true, to generate the most promising ideas, an environment conducive to reflection and experimentation is needed. Throughout the analysis, decision-making and implementation phases, specific activities need to be organized to involve school members. Additionally, these high-impact projects need to include a parallel change management strategy to account for expected human resistance, both individual and collective (internal culture). This article proposes methods and some concrete actions to help leaders and managers support the development and implementation of new and innovative curricula to promote and support the advancement of local professional practice.
THE IMPACT OF THE IMPLEMENTATION OF THE LATEST PSAK ON THE QUALITY OF FINANCIAL REPORTS OF PUBLIC COMPANIES IN INDONESIA Kurniasih, Nia; Safariah, Iin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3582

Abstract

Changes in accounting regulations through the implementation of the latest Financial Accounting Standards Statements (PSAK) have had a significant impact on the financial reporting practices of public companies in Indonesia. This study aims to analyze the impact of the implementation of the latest PSAK on the quality of issuers' financial reports, by assessing the aspects of relevance, reliability, and comparability of the reports produced. This study uses a quantitative approach with a documentation study method on the annual financial reports of public companies before and after the implementation of new standards, such as PSAK 71, 72, and 73. The analysis was carried out using a regression statistical test to see the relationship between variables. The results of the study indicate that the implementation of the latest PSAK significantly improves the quality of financial reports, especially in terms of transparency and relevance of information. However, challenges were also found in terms of adapting the recording system and increasing the burden of accounting compliance. In conclusion, the implementation of the latest PSAK contributes positively to the quality of issuers' financial reports in Indonesia, but adequate technical assistance is needed for companies to optimize the benefits of implementing these standards.
Co-Authors Aeni, Hilmi Nurul Andewi Suhartini, Andewi Aqidah, Erni Salimatul Ara Hidayat, Ara Ashyah, Arin Noor Awaludin, Didin Danan Darajat Dedi Koswara Dewanti, Rully Nur Doni Setiawan Edi Supriyadi Elianti, Adis Dwi Fadilah, Siti Nur Farida Nurfalah, Farida Febrianti, Rianti Harun, Nurhidayati Hasan Basri Herliawati, Delis Hidayani, Fitri Hidayat, Esa Fajar I Gede Sugiyanta Indriastuti, Marlina Iskandar Zulkarnaen Ismail, Rian Jaja Jahari, Jaja Janah, Rini Nurbaning JOKO SETIONO Joko Soebagyo, Joko Junaedi Junaedi Junaenah, Junaenah Karollah, Banta Kurniati Sari, Nove Lestari, Leni Listyani, Tia M. Shalahuddin Maryam, Risma Mayangsari, Miranti Mega, Mega Melinda Dewi, Khirani Mohamad Erihadiana, Mohamad Muchlis, Abdul Muhammad Muhammad Imam Fauzi Mulyanti, Cici Mustikasari, Mila Nani Suwarni Nawir, Daud Nizhamuddin, Nizhamuddin Noerhatini, Pathmi Normalasarie Normalasarie, Normalasarie Novianty, Elisa Nunuy Nurjanah Nurhasanah, Erna Nurhasanah, Iis Siti Nurhayati Nurhayati Nurherliyany, Metty Nuriman, Harry Nurliani, Tri Nurmaulawati, Rina panji wahlanto Prima Roza Putri, Indah Isneni Qiqi Yuliati Zaqiah, Qiqi Yuliati Radhia Riski Rahayu, Sri Yulia Ramadhan, Susan Sintia Ramadhani, Susan Sintia Ramdani, Riva Aulia Ramdhan, Jhidan Ramdhan, Susan Sintia Ramdhani , Susan Sintia Ramdhani, Susan Sintia Ridla Fauzi, Aulia ridwan fauzi Romansyah, Anton Andhi RUHALIAH Dr., RUHALIAH Rulia Rulia, Rulia Safariah, Iin Sandriani, Sandriani Saputra, Mardi Saripah, Euis Septiani, Hani Silfia, Risa Silvi Putri Pratama Sintia, Riska Ananda Siti Nuryani, Siti Sofyan, Soleh Solihah, Rosidah Sunandar, Sandi Andar Sunarsi, Denok Supiana, Supiana Syahputra, Supriyatno Syahran, Syahran Tansah, Lala Tasrif, Mohammad Jon Trilianti, Shindi Triyadi Guntur Wiratmo Triyogi, Yogi Eka Utami Asmarani, Sri Waluyo, Endrian WARDANI, ARI KUSUMAH Widayani, Helni Widiawati, Widi Wulan Ratna Dewi, Sri Yayat Sudaryat Yuliawati, Siti Yuyun Yuniarsih Zahra, Nova Zatnika, Yudi Zulhafandi, Zulhafandi