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All Journal EL-MUHASABA Journal of Applied Finance & Accounting Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Equity: Jurnal Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Applied Accounting Klabat Accounting Review International Journal of Economics, Management and Accounting IIJSE Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Economic and Business Horizon E-Jurnal Akuntansi Harmoni Economics: International Journal of Economics and Accounting
Selmita Paranoan
Universitas Tadulako, Palu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Penguatan Akuntabilitas Pengelolaan Keuangan Desa Melalui Inventarisasi Aset Tetap Yamin, Nina Yusnita; Ridwan; Paranoan, Selmita; Yusuf, Rolland M; Gollah, Shery Natalia
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): Januari-April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/

Abstract

Laporan keuangan merupakan wujud dari akuntabilitas pengelolaan keuangan suatu entitas. Kegiatan pengabdian masyarakat ini bertujuan untuk mengedukasi pentingnya dilakukan inventarisasi aset tetap guna memudahkan penyusunan laporan keuangan pemerintah desa dan sebagai wujud akuntabilitas pengelolaan keuangan desa. Selain itu, juga dipaparkan cara melakukan inventarisasi aset. Sosialisasi ini dihadiri Camat Palolo, kepala desa dan perangkat desa se Kecamatan Palolo, Kabupaten Sigi, Sulawesi Tengah sebanyak 35 orang. Pengabdian ini melibatkan mahasiswa program studi sarjana terapan akuntansi sektor publik, strata satu akuntansi, dan mahasiswa magister akuntansi. Pengabdian ini dilakukan dengan pemaparan materi dan dilanjutkan dengan dialog. Hasil pengabdian menunjukkan bahwa aparat pemerintah desa sudah pernah melakukan inventarisasi aset. Namun, tidak dilakukan secara berkelanjutan. Sehingga inventarisasi aset tidak diperbaharui baik kuantitas maupun kualitasnya. Selain itu, kesulitan dalam melakukan inventarisasi aset karena ketidakpahaman aparatur pemerintah desa dalam  mengelompokkan, mencatat, dan menilai aset tersebut. Kegiatan pengabdian ini memberikan wawasan bagi aparatur pemerintah desa untuk tertib dan disiplin dalam menginventarisasi aset desa. Terlebih dengan adanya aplikasi Sistem Pengelolaan Aset Desa (SIPADES) yang mensyaratkan hal tersebut. Bagi tim pengabdi, perlunya dilakukan pendampingan, agar proses inventarisasi aset desa dapat dilakukan secara berkelanjutan.
The Implementation of Old Age Security Claim Accounting Information System: Case Study of BPJS Ketenagakerjaan Palu Branch Shinta Yunita Sari; Rahayu Indriasari; Femilia Zahra; Selmita Paranoan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.244

Abstract

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.
Co-Authors Abdul Kahar Abdul, Abdul Kahar Abdullah, M. Ikbal Adhijagya, Sandhya Dhyana Andi Chairil Furqan Angelia, Gebriela Christina Azdar, Faisal Bawias, Hizkia Hazael Bezaliel Daniel Happy Putra Ernawaty Usman Eva Larasati Fadila, Nurul Femilia Zahra Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Hartanti, Firli Adelia Haryono Pasang Kamase Hasni Hasni Indaliana, Indaliana Lamato, Valisa Ananta Latifah Sukmawati Yuniar Liise, Sesika M. Yusuf, Rolland Masruddin Masrudin Masrudin, Masrudin Misnawati Misnawati Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Naspia Ngkolu, Emilia Margaretha Nina Yusnita Yamin Nurdin, Jurana Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rahayu Indriasari Rahma Masdar Ralis, Galing Ramadhani, Shela Rapsanjani, Hilal Ridwan Rinaia, Syafia Saleh, Fadli Moh Sania, Nuzul Sari, Anik Indah Satriani Satriani Shafira, Andi Nur Ram Shinta Yunita Sari Siti Fatimah St Salmah Sharon Sudamara, Jenalda Sugianto Sugianto Tanra, Andi Ainil Mufidah Tempomona, Irene Agnes Olivia Totanan, Chalarce Usman, Ernawati Yudistira, Fajar Gilang Yuldi Mile Yulfani Yusuf, Rolland M YUSUF, Rolland M.