Claim Missing Document
Check
Articles

Pelatihan Transparansi dan Akuntabilitas di Yayasan Radiyatan Mardiyah Prumpung Jakarta Timur Lucyanda, Jurica; Iman Santoso, Berkah; Hady, Shofiyah; Permana, Fadil; Widiastuti, Tuti
Indonesian Journal for Social Responsibility Vol. 5 No. 02 (2023): December 2023
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v5i02.222

Abstract

The community service aims to provide training and assistance related to the transparency and accountability of the foundation from law, communication, accounting, and information technology at the Radiyatan Mardiyah Foundation (YRM) Prumpung East Jakarta. Currently, YRM is facing several problems, that is does not have a deed of establishment of the foundation. In addition, YRM's financial statements are still simple and have not made financial statements based on the Foundation's financial accounting standards (Interpretation of Financial Accounting Standards/ISAK 35). This problem is due to the limited understanding of the foundation management related to the transparency and accountability of the foundation. These limitations are important to be facilitated by providing training and assistance related to transparency from the perspective of law, communication, accounting, and information technology. This activity builds a YRM web and financial report application based on information technology based ISAK 35. The foundation's transparency and accountability training from law, communication, accounting, and informatics techniques was felt by participants to provide additional knowledge and understanding related to the foundation's transparency and accountability. Participants were satisfied with the material provided because it was in accordance with the information needs that were needed by the foundation management. This activity provides benefits for trainees on how important transparency and accountability are for the foundation. The output of this service is that YRM immediately has a legal entity and is able to implement the information technology-based financial statements based on ISAK 35.
Pelatihan Pengembangan Kapasitas Organisasi Desa Wisata Sukarame untuk Mendukung Program Geowisata di Kabupaten Pandeglang Jamilah Mihardja, Eli; Lucyanda, Jurica; Arni Widyastuti, Dominica; Fajrin Ismail, Rexy; Azzura, Denisa
Indonesian Journal for Social Responsibility Vol. 6 No. 02 (2024): December 2024
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v6i02.259

Abstract

The purpose of this activity is to develop the organizational capacity of Sukarame Tourism Village as a geo-tourism program in Pandeglang Regency. The activity was carried out with partners, namely the Pandeglang Regency Tourism Office and the Ujung Kulon Geopark Management Agency. Sukarame Tourism Village has achieved achievements as one of the best tourist villages in Indonesia. However, as one of the areas in the Ujung Kulon Geopark area, tourism village organizations still experience limited literacy related to branding strategies, promotion and marketing, and financial management. The method of community service is training and mentoring to design and implement geo-tourism promotion and financial management by optimizing the use of media. Training activities in the form of material presentation and discussion related to branding strategies, promotion and marketing, and financial management. While mentoring activities in the form of helping participants create social media for their business promotion. The results of the activity concluded that there was an increase in knowledge and understanding of branding, promotion and marketing strategies, and simple financial management according to accounting standards. The increase was seen from the results of the pre-test and post-test, there was an increase in participants' understanding related to financial management and reporting above 80%; understanding related to promotion and marketing above 12%; and understanding related to the importance of media in promotion and marketing as much as 88%. This activity provides other outputs such as content uploaded on social media, documentaries, and special websites for the development of geotourism programs.
Pelatihan Penggunaan Aplikasi Mobile Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah di Galleries Abata Dita Nurmadewi; Jurica Lucyanda; Anastasya Andriarti; Haris Rafi; Ni Kadek Srimanik; Komang Ayu Sumariasih
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 3 (2025): September : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i3.786

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.
Pelatihan Pengelolaan dan Penyusunan Laporan Keuangan Berbasis Digital Berdasarkan Standar Akuntansi Keuangan untuk Pelaku UMKM Lucyanda, Jurica; Hatta, Holila; Julian, Muhammad Arvi Gelar; Fathulloh, Iqbal; Hasbie, Raka Muhammad; Asa, Sarah Novita
Indonesian Journal for Social Responsibility Vol. 7 No. 01 (2025): June 2025
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v7i01.366

Abstract

Community service (PkM) aims to increase the knowledge and understanding of micro, small, and medium enterprises (MSMEs) and the importance of accounting and financial statements in a business. Currently, the Government of Indonesia is focusing on developing MSMEs as a main foundation of the economic sector to encourage the ability to be independent in developing their businesses. However, the problem faced by MSMEs is that many have not prepared financial statements, especially based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This is due to the lack of knowledge and understanding of financial management and financial statements.  Based on these problems, it is necessary to give training in digital-based financial reports for MSMEs based on SAK EMKM. The community service method is training in accounting and financial reporting using SAK EMKM.  In addition, digital-based financial reports use the CrediBook application, making it easier for MSMEs to record business transactions. The partner of this PkM is a group of women (PKK) RW 02, Pancoran, South Jakarta, who produce cheese sticks under the brand "My Cheese". The results of this community service show that the participants gained increased knowledge and understanding of financial management and financial statements based on SAK EMKM. The increase can be seen from the pre-test and post-test results conducted on the training participants. The training resulted in a 75% increase in understanding of management and financial statements (from 25% to 100%) and an 87.5% increase in knowledge about SAK EMKM (from 12.5% to 100%).
Pelatihan Perhitungan Harga Jual untuk Pelaku Usaha Mikro Kecil dan Menengah “My Cheese” Jurica Lucyanda; Monica Weni Pratiwi; Holila Hatta; Raka Muhammad Hasbie; Sarah Novita Asa; Khairun Najwa Mubarok
Indonesian Journal for Social Responsibility Vol. 8 No. 01 (2026): June 2026
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v8i01.500

Abstract

Higher   education is one of the institutions responsible for supporting Micro, Small, and Medium Enterprises (MSMEs) in their business. This responsibility is to foster MSMEs, enabling them to develop and contribute to economic growth. The purpose of this community service (PkM) is to increase the knowledge and understanding of the importance of calculating the cost of production and selling price for MSME actors. MSMEs are a rapidly growing business and support economic growth in Indonesia. Currently, there are problems faced by MSME actors in computing the cost of production and the selling price. This problem is caused by the limited knowledge and understanding of MSME actors in determining the cost of production and the selling price. Based on these problems, it is necessary to have training activities on the calculation of the cost of production and the selling prices for MSME actors. The partners of this activity are MSMEs that produce cheese sticks under the " My Cheese" brand as a home industry product. The approach of this community service activity is a service learning approach. This activity concluded that the training impacts the MSMEs' knowledge on calculating the cost of production and the selling price of products. The pretest and posttest of surveys conducted concluded that there was an 80% increase in participants' knowledge of cost, calculation of cost of production, and determination of selling price (before the training, only 20% understood the concept of cost, and after the training 100%).
The Readiness to Implement the University Social Responsibility: A Case Study at a Private Indonesian University Jessica Angel Priscillia; Jurica Lucyanda; Anggita Putri; Sarah Novita Asa
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 1 (2025): March 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i1.3833

Abstract

This study investigates the readiness to implement the concept of University Social Responsibility (USR) at Bakrie University. USR is a concept of university commitment to the social community through an ethical approach that focuses on a Triple Bottom Line (TBL) approach (environmental, social, and economic). It supports the Civitas Academica in carrying out the work. It is concerned with community service activities from economic, social, and ecological aspects through the Tridarma of Higher Education (education, research, and community service). This study adopts a qualitative method using a case study approach at Bakrie University. The data collection is done through in-depth interviews. The results show that Bakrie University has partially adopted the USR concept. Bakrie University's main challenge in implementing the USR concept is the lack of integration of environmental education in the curriculum and monitoring and evaluating the impact of the USR program. However, the study concludes that Bakrie University is ready to implement USR concepts by focusing on environmental and social-based curriculum design, developing student participation in sustainable activities, and increasing collaboration with industries that focus on sustainability. This study contributes to education and sustainability research, particularly in USR.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Silfi Lestari Wijaya; Jurica Lucyanda
JRAK: Journal of Accounting Research and Computerized Accounting Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v1i1.112

Abstract

This study empirically examined the relationship between budget participation and managerial performance. Using a purpose sampling method and regression analysis the result indicate that relationship between budget participation and managerial performance significant effect and positive. The finding support the previous researchsin this area (Brownell, 1982; Brownell dan Mclnnes,1986; Lucyanda dan Wahyudi, 2006)
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN THEORY PLANNED BEHAVIOR (TPB) Jurica Lucyanda
JRAK: Journal of Accounting Research and Computerized Accounting Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v1i2.124

Abstract

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in economic faculty of Islamic University “45” Bekasi. To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). The behavior factors that using in this study are perceived usefulness, perceived ease of use, attitude, subjective norms, self efficacy, and technology support. The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires).The results indicate that the accounting student’s intention to adopt My QAS determine by behavior factors such as: perceived usefulness, perceived ease of use, attitude, subjective norms and technology support.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Jurica Lucyanda; Nurjannah Nurjannah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v3i2.147

Abstract

Tujuan penelitian ini adalah untuk menguji apakah karakteristik perusahaan (ukuran perusahaan, profitabilitas, financial leverage, dan umur perusahaan) berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan sebanyak 36 perusahaan untuk periode tahun 2007-2008. Hasil pengujian menggunakan analisis regresi logistik menunjukkan bahwa variabel karakteristik perusahan yang diukur dengan ukuran perusahaan, profitabilitas, financial leverage dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap tingkat pengungkapan tanggungjawab sosial perusahaan.
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) ATAS APLIKASI INTERNAL SOFTWARE MY QUICK ACCOUNTING SYSTEM (MY QAS) Jurica Lucyanda
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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

Abstract

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in Economic Faculty of Islamic University “45” BekasL To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM), The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires). The results indicate that the accounting: student’s intention to adopt My QAS determine by factors: perceived usefulness, perceived ease of use.