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All Journal Journal of Economics, Business, & Accountancy Ventura JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAKED Journal of Community Development ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian Masyarakat: BAKTI KITA UBMJ (UPY Business and Management Journal) Journal of Public and Business Accounting Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Berlina Yudha Pratiwi
Politeknik Negeri Jember
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Pendampingan Pengendalian Biaya dan Pelaporan Keuangan Pesantren di Majelis Ulumus Syar’i (MUS) Jawharul Falah Banyuwangi Sugeng Hartanto; Berlina Yudha Pratiwi; Fachmi Reza
Journal of Community Development Vol. 3 No. 1 (2022): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v3i1.68

Abstract

Islamic boarding schools are able to break through the backwardness of society into a social order that has an established economic capital. Islamic boarding schools need financing to support their survival in order to undergo a cycle and continue to develop like other institutions. The importance of the role of financing requires a financing management strategy. The Council of Ulumus Syar'i (MUS) Jawharul Falah has a goal to be achieved, has the resources and cannot be separated from that are the costs incurred from its development activities as well as financial reports as accountability and sources of development information. The implementation of this service activity is carried out using several stages of the method, namely; field survey, discussion, training and practice. Result, 80% The analysis of financing control strategy is based on two things, namely: financing control strategy in the form of Prosocial-based Financing Control and Manpower Contribution Strategy as an effort to control costs. Financial reports are prepared manually or computerized.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Banyuwangi Tahun Anggaran 2018-2020 Hilda Rizqi Amalia; Berlina Yudha Pratiwi
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3197

Abstract

This study aims to analyze the financial performance of the Banyuwangi Regency Government in 2018 to 2020 using financial ratio analysis. This research design uses descriptive qualitative. The population and samples taken are the 2018-2020 Banyuwangi Regional Government Financial Reports. Data were obtained by means of documentation, and literature study. The results show that the financial performance of the Banyuwangi Regency Government in the ratio analysis of the degree of decentralization in 2018-2020 shows less. In the analysis of the ratio of regional financial dependence in 2018-2020 is very high. In the analysis of the ratio of regional financial independence in 2018-2020 it is very low. In the analysis of the effectiveness ratio of regional original income (PAD) the average 2018-2020 shows less effective. In the 2018–2020 PAD efficiency analysis, it is very efficient. In the analysis of the compatibility ratio for 2018–2020, it shows that the amount of funds owned for operating expenses is 78.84% while operating expenses is 20.06%. The analysis of the growth ratio in 2018-2020 is fluctuating.   Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada tahun 2018 sampai 2020 dengan menggunakan analisis rasio keuangan. Rancangan penelitian ini menggunakan deskriptif kualitatif. Populasi dan sampel yang diambil adalah Laporan Keuangan Pemerintah Daerah Kabupaten banyuwangi 2018-2020. Data diperoleh dengan cara dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada analisis rasio derajat desentralisasi tahun 2018–2020 menunjukkan kurang. Pada analisis rasio ketergantungan keuangan daerah tahun 2018 – 2020 sangat tinggi. Pada analisis rasio kemandirian keuangan daerah tahun 2018–2020 rendah sekali. Pada analisis rasio efektivitas pendapatan asli daerah (PAD) rata-rata tahun 2018-2020 menunjukkan kurang efektif. Pada analisis efisiensi PAD tahun 2018–2020 sangat efisien. Pada analisis rasio keserasian tahun 2018–2020 menunjukkan bahwa besar dana yang dimiliki untuk belanja operasi sebesar 78,84% sedangkan belanja operasi 20,06%. Analisis rasio pertumbuhan tahun 2018–2020 bersifat fluktuatif.
Analisis Determinan Kinerja Sistem Informasi Akuntansi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Jember Imelda Rizky Aulia; Berlina Yudha Pratiwi
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3273

Abstract

This study aims to analyze the factors that influence the performance of the Accounting Information System (AIS) at the Regional Financial and Asset Management Agency of Jember Regency. This study uses a causal associative method with a quantitative approach. The population in this study were all employees who worked at BPKAD Jember Regency as many as 69 employees. The sampling technique used purposive sampling technique so that the sample in this study were 33 employees. This study uses a IBM SPSS application for analysis data. The results of data processing show that user participation in system development and personal technical skills have a significant positive effect on the performance of accounting information systems, while education and training programs and top management support have no significant positive effect on accounting information system performance.
Pandangan sebelah mata tentang diskusi Akuntansi Uang Kripto (Cryptocurrency Accounting) di Indonesia Sugeng Hartanto; Berlina Yudha Pratiwi; Arisona Ahmad
Journal of Public and Business Accounting Vol. 3 No. 1 (2022): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1291.778 KB) | DOI: 10.31328/jopba.v3i1.226

Abstract

Penelitian ini ditujukan untuk mengetahui permasalahan yang akibatkan oleh keberadaan cryptocurrency dan bagaimana cara mengatasinya. Penggunaan berbagai literatur dari jurnal sebelumnya ditambahkan sebagai kajian kritis terhadap permasalahan yang ada. Penggunaan regulasi merupakan salah satu bentuk pemecahan masalah yang muncul. Perkembangan cryptocurrency semakin cepat, dan kehadirannya diakui secara global. Hasil dari penelitian ini adalah terdapat beberapa peraturan yang mengatur tentang transaksi cryptocurrency namun masih perlu adanya pengaturan teknologi yang lebih menekankan pada keamanan penggunaannya. Keseimbangan antara regulasi dan norma dalam transaksi cryptocurrency juga sangat diperlukan untuk mendukung perkembangan cryptocurrency. Jika salah satu konteks ini hilang, pengguna cryptocurrency akan merasa tidak nyaman, pengguna akan cenderung menghindari transaksi cryptocurrency dan cryptocurrency secara bertahap akan dilupakan.
Akuntabilitas dan Transparansi Pengelolaan Keuangan pada Yayasan Panti Asuhan Attafakur Berlina Yudha Pratiwi; Fitria Abroril Iliyin
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4552

Abstract

This study aims to determine and explain the accountability and transparency of financial management at the Attafakur orphanage foundation. The research method used is a qualitative method using primary and secondary data, namely the results of interviews and documentation. To test the validity of the data using source triangulation techniques and technical triangulation. The results of this study explain that the Attafakur Orphanage Foundation has implemented the principles of accountability and transparency in its financial management. However, there are still several obstacles, namely a lack of human resources related to recording receipts from donors in the form of goods.
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Berbasis Aplikasi Excel pada BUMDES Anugrah Jaya Mandiri Di Desa Curahtakir Kecamatan Tempurejo Kabupaten Jember Nafila Romadhona; Ifny Nadyla Isfalana; Sherly Fadya Pratama Putri; Shindy Dewi Lastari; Adelia Kusumaningrum; Berlina Yudha Pratiwi
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 5 (2025): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i5.4685

Abstract

Pembangunan desa yang berkelanjutan memerlukan pengelolaan ekonomi desa yang profesional dan transparan, salah satunya melalui Badan Usaha Milik Desa (BUMDes). Studi ini bertujuan untuk meningkatkan kualitas pencatatan dan pelaporan keuangan BUMDes Anugrah Jaya Mandiri di Desa Curahtakir, Kecamatan Tempurejo, Kabupaten Jember, yang sebelumnya masih menggunakan sistem manual. Metode yang digunakan adalah pendampingan dan pelatihan berbasis Project-Based Learning (PBL) dengan penerapan aplikasi akuntansi sederhana berbasis Microsoft Excel. Hasil pendampingan menunjukkan peningkatan signifikan dalam kemampuan pengurus BUMDes untuk menyusun laporan keuangan yang akurat, sistematis, dan sesuai standar akuntansi yang berlaku. Implementasi aplikasi ini memperbaiki efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan BUMDes, sekaligus memberdayakan sumber daya manusia pengelola agar mampu beradaptasi dengan digitalisasi administrasi desa. Kendala seperti keterbatasan sarana teknologi dan resistensi awal terhadap perubahan masih ditemukan, sehingga disarankan adanya pelatihan lanjutan dan pendampingan berkelanjutan. Studi ini memberikan kontribusi penting dalam mendukung tata kelola ekonomi desa yang mandiri dan berdaya saing melalui digitalisasi pengelolaan keuangan BUMDes.
Edukasi Pembuatan Teknologi Asap Cair Sebagai Pengendali Hama Wereng Pada Budidaya Padi Iqbal Erdiansyah; Liliek Dwi Soelaksini; Berlina Yudha Pratiwi; Eliyatiningsih Eliyatiningsih; Ade Jutawan Yusuf Maulana; Ni Putu Eka Sari Febyanti
Journal of Community Development Vol. 5 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v5i2.270

Abstract

Rice is a staple food for most of the Indonesia's population, so various efforts to be made to maintain continuity of production. Jember Regency is one of the rice production centers in East Java Province with production numbers continuing to decline over the last few years. One of the reasons for this decline in rice production is the increase in planthopper pest attacks due to climate change. The Jaya Abadi farmer group is one of the farmer groups in the rice production center area which always cultivates rice commodities every year. Based on problem identification and discussions with partners, it is known that planthopper pest attacks are the main threat in rice cultivation, because they can cause puso or crop failure. Seeing these conditions, community service activities that will be carried out include socialization and training in making liquid smoke pesticides as an alternative for controlling planthopper pest attacks. The production of liquid smoke is carried out by utilizing agricultural waste, which is often found in the partners' surrounding environment. This agricultural waste will be processed into liquid smoke using simple pyrolysis technology. Liquid smoke contains several compounds that can be used as a pesticide to exterminate plant pests. Based on the activity evaluation, it is known that socializatio and training activities can increase farmers' knowledge and skills in controlling planthopper pests by using liquid smoke pesticides. Apart from being cheap and easy to make, using liquid smoke pesticides can also reduce costs and safe for the environment.
Implementasi Sistem Informasi Pemerintah Daerah Republik Indonesia (SIPD RI) (Studi Kasus Pada Kantor Kecamatan Sumbersari Di Kabupaten Jember) Oryza Ardhiarisca; Dafillah Vike Eryana; Berlina Yudha Pratiwi; Siska Aprilia Oktaviani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5467

Abstract

This study aims to analyse the implementation of the Local Government Information System of the Republic ofIndonesia (SIPD RI) at the Sumbersari Sub-district Office in Jember Regency. The method used in this studyis qualitative descriptive, with data collected through interviews. The results of the study indicate that theimplementation of SIPD RI at the Sumbersari Sub-district Office in Jember Regency has not yet been fullyoptimised. This is due to several obstacles in its implementation. In terms of communication, theimplementation of SIPD RI has been running smoothly, as evidenced by effective communication between theHead of the Planning and Finance Sub-Division, staff, and relevant parties, thereby supporting the smoothrunning of policies and minimising obstacles in the implementation process. However, in terms of resources,the implementation of SIPD RI has not been optimal due to ongoing issues with equipment, such as technicalsystem faults and inadequate internet connectivity. In terms of disposition, the implementation of SIPD RI hasalso not been maximised as there are still challenges regarding user understanding, such as a lack ofattention to detail during the data entry process. Furthermore, in terms of bureaucratic structure, theimplementation of SIPD RI has not been optimal due to the absence of specific written Standard OperatingProcedures (SOPs) regarding the use of SIPD RI.
Analisis Determinan Sustainability Koperasi Simpan Pinjam di Kabupaten Jember Fitriya Andriyani; Maritza Azhara; Berlina Yudha Pratiwi; Oryza Ardhiarisca
UPY Business and Management Journal (UMBJ) Vol. 5 No. 2 (2026): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v5i2.9341

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh kesehatan koperasi, kepatuhan terhadap regulasi pemerintah, perilaku pekerja, dan pemanfaatan teknologi informasi dan komunikasi terhadap sustainability koperasi. Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 66 responden yang ditentukan menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan teknik regresi linear berganda. Hasil: Hasil penelitian ini menunjukkan kesehatan koperasi, kepatuhan terhadap regulasi pemerintah, perilaku pekerja, dan pemanfaatan teknologi informasi dan komunikasi berpengaruh positif signifikan terhadap sustainability koperasi Orisinalitas: Penelitian ini memiliki orisinalitas dengan menganalisis faktor-faktor penentu sustainability koperasi simpan pinjam di Kabupaten Jember berdasarkan integrasi indikator kesehatan koperasi, kepatuhan terhadap regulasi pemerintah, perilaku pekerja, dan pemanfaatan teknologi informasi dan komunikasi dalam konteks kelembagaan koperasi lokal
PENDAMPINGAN MANAJEMEN PASCAPANEN GUNA MENINGKATKAN PENDAPATAN KELOMPOK WANITA TANI PADI DI DESA SUREN JEMBER Iqbal Erdiansyah; Berlina Yudha Pratiwi; Christa Dyah Utami; Eliyatiningsih Eliyatiningsih; Rindha Rentina Darah Pertami; Fitriyatul Hanifiyah
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 6 No. 1 (2025): Nopember - April
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v6i1.9058

Abstract

Post-harvest handling of paddy is very important effort to support increasing national rice production. So far, the main problem faced in post-harvest handling of rice is the high rate of yield loss due to incorrect post-harvest activities. KWT Jaya Mulia is one of the groups that carries out post-harvest rice activities in Suren Village, Ledokombo District, Jember Regency. In carrying out its activities, KWT Jaya Mulia is still hampered by limited knowledge and skills in carrying out post-harvest handling. This community service activity aims to increase the knowledge and skills of KWT in carrying out post-harvest rice activities. Activities carried out include knowledge dissemination, skills training, mentoring, and evaluation activities. Based on the evaluation of activities that have been carried out, it is known that there has been an increase in the knowledge and skills of KWT in carrying out post-harvest rice activities, which include drying grain, packaging and storing it in the storage warehouse properly according to procedures. It is hoped that from this activity, KWT can increase their income Keywords: rice, paddy, post-harvest, income
Co-Authors Ade Jutawan Yusuf Maulana Adelia Kusumaningrum Arisona Ahmad Christa Dyah Utami Dafillah Vike Eryana Dessy Putri Andini Eliyatiningsih, Eliyatiningsih Fachmi Reza Fitria Abroril Iliyin Fitriya Andriyani Hanifiyah, Fitriyatul Hilda Rizqi Amalia Ifny Nadyla Isfalana Imelda Rizky Aulia Irma Harlianingtyas Jumiatun Liliek Dwi Soelaksini Maritza Azhara Nafila Romadhona Ni Putu Eka Sari Febyanti Oryza Ardhiarisca Prillinaya Yudhistira Rahma Rina Wijayanti Rediyanto Putra Rindha Rentina Darah Pertami Satria Indra Kusuma Sherly Fadya Pratama Putri Shindy Dewi Lastari Siska Aprilia Oktaviani Sugeng Hartanto Sumadi Sumadi