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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) FINANCIAL : JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Riana Mayasari
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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PELATIHAN PENGELOLAAN KEUANGAN DAN PENGOLAHAN LIMBAH KOTORAN IKAN BAGI KELOMPOK PEMBUDIDAYA IKAN MACAN KUMBANG Nelly Masnila; Indra Griha Tofik Isa; Riana Mayasari; Rika Sadariawati; Sukmini Hartati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2021): Volume 2 Nomor 3 Tahun 2021
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v2i3.2348

Abstract

Ikan menjadi salah satu komoditas utama khususnya di Sumatera Selatan, sehingga banyak masyarakat yang menjadi pembudidaya ikan. Salah satu diantaranya adalah Kelompok Pembudidaya Ikan “Macan Kumbang” yang berasal dari Palembang. Kelompok ini dibentuk pada tahun 2005 dan sudah memiliki lebih dari 30 keanggotaan pembudidaya ikan. Permasalahan yang terjadi adalah (1) Tidak ada pengelolaan keuangan dan manajemen yang baik dan (2) Tidak adanya pengetahuan terkait pengelolaan kotoran ikan. Padahal kelompok ini banyak memiliki kolam ikan dan berpotensi dijadikan sarana pemupukan dalam pemanfaatan air kolam. Sehingga rencana penyelesaian permasalahan tersebut adalah dengan (1) pendampingan dan pelatihan pengelolaan keuangan dan manajemen usaha dengan menggunakan bantuan teknologi untuk mempermudah proses pelaporan dan (2) Pendampingan dan pelatihan dalam mengolah kotoran ikan. Pelatihan dilakukan dengan menggunakan “tabung fermentor / pendendap”. Hasil akhir dari kegiatan pendampingan ini terjadi peningkatan kapasitas bagi mitra dari aspek pemahaman pengelolaan keuangan yang terdiri dari aspek biaya, aspek pendapatan dan aspek durasi pembudidayaan sehingga pembudidaya ikan dapat mengetahui kapan pengembalian modal kerja terjadi, serta pembudidaya ikan dapat memanfaatkan limbah kotoran ikan dari air kolam menjadi nutrisi alami bagi tanaman hidroponik.
PROYEKSI HASIL PENYELENGGARAAN PEMERINTAH DAERAH MELALUI INDIKATOR KINERJA PADA DOKUMEN RENCANA KERJA DAN ANGGARAN (STUDI KASUS PEMERINTAH KABUPATEN WONOGIRI) Riana Mayasari; Sunardi Sunardi; Jovan Febriantoko
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v0i0.195

Abstract

Penelitian ini bertujuan untuk mengetahui proses penyusunan Rencana Kerja dan Anggaran Satuan Kerja Perangkat Daerah dan mengidentifikasi faktor pendukung dan penghambatnya dengan menggunakan model logika pada Dinas Pekerjaan Umum Kabupaten Wonogiri. Metode dan alat analisis dalam penelitian ini adalah model logika yang diperluas dengan analisis empat kuadran friedman. Analisis ini dilakukan pada dokumen perencanaan hingga dokumen pelaporan untuk mengetahui hubungan yang logis antara misi dengan indikator kegiatan yang dilaksanakan dan terhadap hasil wawanvara. Hasil penelitian ini menunjukkan bahwa indikator kinerja pada Dinas Pekerjaan Umum Kabupaten Wonogiri belum menunjukkan indikator kinerja berorientasi pada hasil. Sebesar 85% lebih indikator kinerja pada Rencana Kerja dan Anggaran Dinas Pekerjaan Umum Kabupaten Wonogiri berorientasi pada aktivitas pelayanan, belum menunjukkan hasil yang dapat dirasakan masyarakat berdasarkan analisis empat kuadran friedman. Hal tersebut disebabkan oleh ketidakdisiplinan waktu dan anggaran, tidak semua bidang dapat mengusulkan kegiatan yang direncanakan tepat waktu, dan kurangnya Sumber daya manusia baik dari segi kuantitas maupun kualitasKata kunci:  empat kuadran friedman, penilaian kinerja, sektor publik, analisis tematik
Lemahnya Signifikansi Sistem Pengendalian Internal untuk Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah Riana Mayasari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.703 KB) | DOI: 10.33795/jraam.v6i1.011

Abstract

This study aimed to determine the effect of internal control on the financial report’s quality. This research method was quantitative descriptive. Data were collected using documentation and literature study. This study used purposive sampling with total sample of 34 Local Governments on the Kalimantan Island. The data analysis technique used linear regression. The results of statistical tests showed that the internal control system had no significant effect on the quality of financial reports in regency/ city governments in Kalimantan. Abstrak Penelitian ini bertujuan mengetahui pengaruh pengendalian internal terhadap kualitas laporan keuangan. Metode penelitian ini deskriptif kuantitatif. Teknik pengumpulan data menggunakan dokumentasi dan studi literatur. Pemilihan sampel menggunakan purpossive sampling dengan jumlah sampel 34 Pemerintah Daerah di Pulau Kalimantan. Teknik analisis data menggunakan regresi linier. Hasil uji statistik menunjukkan bahwa sistem pengendalian internal tidak berpengaruh secara signifikan terhadap kualitas laporan keuangan pada pemerintah daerah kabupaten/ kota di Kalimantan.
The Application of Science and Technology for Regional Development of Edutourism Villages Based on Low Cost Ecotourism Integrated with Science Techno Park Riana Mayasari; M.Sang Gumilar Panca Putra; Hendra Hadiwijaya; Alfitriani; Rian Rahmanda Putra
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i2.5438

Abstract

Tanjung Pinang II Village is located 10 km from the administrative center of Ogan Ilir Regency, Indralaya. Tanjung Pinang II Village can be developed as a tourist area due to the easy access. The problems of to be tourist village is unproductive of potential land, the emergence of noise pollution from blacksmith activities in residential areas, do not have a tourism management master plan; and The absence of basic infrastructure supporting ecotourism-based Edutourism. The solution of this problem is Counseling on Strengthening Human Resources in Edutourism Villages and Revitalizing Non-Productive Multi Sector Integrated Land as well as Cultivation Technique Training, Relocation of Blacksmiths to Integrated Areas and Planting Sound Barrier Plants, Making a Master Plan for Mapping the Development of Integrated Edutourism Areas in Science Techno Park (STP), Building Edutourism Supporting Facilities Based on Low Cost Ecotourism. The solutions offered are in accordance with the background of the expertise. The purpose of PIPK in Tanjung Pinang-II Village is to provide the solutions in the fields of production, management, marketing, infrastructure and the environment. The method of implementing this PIPK is analyzing the situation and conditions of partners, providing solutions to problems, Making Appropriate Technology (TTG) that will be transferred to partners, Training and Mentoring and Evaluation of Implementation of Activities. The results of the service can be concluded that this activity is a solution for Tanjung Pinang II Village to prepare itself as a tourist village.
ANALYSIS OF TOURISM MARKETING STRATEGIES ON TOURIST VISITS TO PAGARALAM CITY Indri Ariyanti; Fithri Selva Jumeilah; Indriani Indah Astuti; Riana Mayasari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7000

Abstract

Technological development has changed the social order in society. Several countries are starting to lead to the 5.0 industrial revolution. Technological transformation brings society to digital civilization in almost all aspects of life. This study aimed to analyze the influence of Content Marketing and e-WOM on Revisit Intention. Through a quantitative research approach, the population of this study was people who had visited tourist destinations in Pagar Alam City with a total of 120 respondents. Data were collected by distributing questionnaires to respondents. Based on the results, Content Marketing and e-WOM simultaneously had a significant influence on Revisit Intention. However, partially, the Content Marketing variable had no significant influence on revisit intention. Meanwhile, e-WOM turned out to have a significant influence on Revisit Intention partially. This is because there are other more influential variables than the two variables in this study.
The Influence of Regional Debt and Capital Expenditures on Financial Sustainability in Provincial Governments in Indonesia Annisa Dwi Cahyani; Evada Dewata; Riana Mayasari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2688

Abstract

Financial Sustainability fluctuates every year in every province in Indonesia during the 2019-2022 period, indicating an increase or decrease in the quality and quantity of public services provided to the community. This study aims to reveal that regional debt and capital expenditure have an effect on financial sustainability. The type of research conducted is associative research that applies quantitative methods, using secondary data sources and using panel data. The population in this study consists of 34 provinces in Indonesia, and the sampling method applied is saturated sampling. The research findings indicate that regional debt has a negative impact on financial sustainability, while capital expenditure has a positive effect on financial sustainability.
Unlocking Economic Landscape: Understanding the Dynamics of Financial Challenges, Business Traits, Financial Resources, Growth Phases, Financial Accessibility, and MSME Performance Nelly Masnila; Jovan Febriantoko; Riana Mayasari; Indri Ariyanti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.749

Abstract

Ease of access to finance serves as a driving force for the development of entrepreneurship. Entrepreneurship, in turn, has the capability to stimulate the creation of new employment opportunities. Sound financial access is crucial for supporting the sustainability and growth of the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this research is to delve deeper into the challenges faced by MSMEs in accessing finance and analyze its influence on the business performance of MSMEs. The survey for this research was conducted on 324 MSMEs in the South Sumatra Province. The sample selected used the quota sampling technique. The research framework was developed and tested using a Structural Equation Model (SEM). The research findings indicate that business traits, financial resources, and growth phases of MSMEs have a significantly positive impact on financial access, while financial challenges have a negative impact that hinders the growth of MSMEs and affects overall MSME Performance.
Co-Authors Alfitriani Annisa Dwi Cahyani Evada Dewata dewata Fithri Selva Jumeilah Hendra Hadiwijaya Indri Ariyanti Indriani Indah Astuti Isa, Indra Griha Tofik Jovan Febriantoko Jovan Febriantoko M.Sang Gumilar Panca Putra Nelly Masnila Rian Rahmanda Putra Rika Sadariawati Sukmini Hartati Sunardi, Sunardi