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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services
Siti Rofingatun
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Tata Kelola Keuangan Gereja: Panduan Penyajian Laporan Keuangan Untuk Entitas NonLaba Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C; Falah, Syaikhul; Rofingatun, Siti; Siahay, Adolf ZD; Salle, Hesty T.; Prasetyo Arjuna, Bucek Jalu
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4845

Abstract

The church is a non-profit organization that is not oriented to seek profit but generates income which is then managed to run programs or finance church operations. The GKI Synod is the oldest Protestant organization in Papua that has a mission to spread the gospel not only to reach urban areas but also remote areas. On February 18, 1994, the GKI Synod released a technical guideline for managing church treasury which includes financial records, budgeting, financial administration, and inventory. The GKI church financial management system is called Dirham which then becomes a standard guideline for compiling church financial reports and must be used by all GKI churches in Papua. The use of Dirham as a financial recording system recognized by the GKI church cannot be fully implemented by the church treasurer. Lack of knowledge and experience is an obstacle in presenting financial reports. For this reason, this community service activity focuses on improving the understanding of basic accounting and financial transaction recording practices, using ISAK 35 as a guideline for financial accounting standards that are generally applicable in Indonesia. Implementation of community service activities at the GKI Salem Church, Kemtuk Gresi District, Jayapura Regency. The treasurer and pastor of the congregation admitted that the lack of knowledge and experience was one of the factors that hampered the process of presenting financial reports. In the future, the GKI Synod through the Classis needs to consider aspects that hinder the governance of financial presentation, namely by implementing routine financial training and socializing GKI regulations on treasury and church financial supervision. Keywords: non-profit accounting, protestant church, ISAK 35
Analyzing QRIS adoption factors and its effects on usability and decision-making in Jayapura’s MSMEs Rofingatun, Siti; Kambuaya, Maylen K.P; Solissa, Rian Noviani
Keynesia : International Journal of Economy and Business Vol. 3 No. 2 (2024): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v3i2.1334

Abstract

The background of this research is based on the urgency of adopting digital payment technology to improve transaction efficiency and financial inclusion among MSMEs. The Indonesian government has initiated QRIS as a solution for easy and efficient digital payments, but its implementation among MSMEs still faces various challenges. Through a survey of 50 MSME players in Jayapura City, this study shows that the adoption of QRIS significantly affects the efficiency of financial recording and improves the accountability of financial statements. The results of this analysis show that both independent variables, namely Perceived Benefit (X1) and Perceived Ease (X2), have a significant influence on the Decision to Use QRIS (Y) among MSME players. The results of this study indicate that positive perceptions of the benefits and convenience of QRIS are closely related to the level of adoption among MSMEs. The research instrument used shows good reliability, and the regression results show that these two variables significantly influence the decision to use QRIS. This study recommends increasing digital and financial literacy to optimize QRIS adoption, and encourages stakeholders to continue promoting QRIS as part of economic digitalization.
PELATIHAN MANAJEMEN PENGELOLAAN KEUANGAN: LANGKAH-LANGKAH MENUJU KESEJAHTERAAN FINANSIAL Suprapto, Suprapto; Ningsih, Tri Widyastuti; Purnama, Yulian; Waromi, Juliana; Rofingatun, Siti; Falah, Syaikhul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25895

Abstract

Pengabdian kepada Masyarakat ini bertujuan memberdayakan mahasiswa dari empat perguruan tinggi di tiga provinsi di Indonesia dengan keterampilan manajemen keuangan yang esensial. Dilaksanakan melalui platform daring, khususnya Zoom Cloud Meeting, pelatihan berfokus pada perencanaan anggaran, investasi, manajemen utang, dan langkah praktis lainnya menuju kesejahteraan finansial. Kolaborasi melibatkan pendidik dari Universitas Antakusuma di Kalimantan Tengah, Universitas Islam Negeri Walisongo Semarang, UIN Prof. K.H. Saifuddin Zuhri Purwokerto di Jawa Tengah, dan Universitas Cendrawasih di Jayapura, Papua. Peserta, mahasiswa dari keempat kampus, mendapatkan wawasan mengenai pengelolaan keuangan pribadi yang efektif, antisipasi terhadap tantangan finansial, dan pengembangan kebiasaan finansial positif. Proyek ini bertujuan memberikan kontribusi pada peningkatan literasi keuangan dan kesejahteraan mahasiswa serta merintis dasar untuk inisiatif masa depan.
PENGEMBANGAN MODUL PELATIHAN ACTIVITY-BASED COSTING (ABC) UNTUK PENGELOLAAN BIAYA USAHA MIKRO Siahay, Adolf Z. D.; Rofingatun, Siti; Waromi, Juliana; Falah, Syaikhul; Paru, Sara Marlyn
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27263

Abstract

Abstrak ini membahas pengembangan modul pelatihan Activity-Based Costing (ABC) untuk pengelolaan biaya usaha mikro. Kegiatan ini dipandang penting karena pengelola usaha mikro sering menghadapi tantangan dalam mengelola biaya operasional mereka dengan efisien. Metode ABC menawarkan pendekatan yang lebih akurat dalam menetapkan biaya produksi dan menentukan harga jual produk atau jasa. Kegiatan pengabdian ini dilakukan melalui analisis kebutuhan, perancangan modul, pengembangan materi dan media pembelajaran, uji coba modul, pelaksanaan pelatihan, evaluasi, dan diseminasi hasil. Hasilnya mencakup peningkatan pemahaman dan keterampilan peserta dalam pengelolaan biaya, meningkatnya efisiensi operasional dan daya saing usaha mikro, serta penyebaran pengetahuan melalui modul pelatihan ABC.
PENERAPAN TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI) DALAM PROSES PENGENALAN POLA PENIPUAN DAN KECURANGAN Waromi, Juliana; Rofingatun, Siti; Siahay, Adolf Z.D.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.27266

Abstract

Penerapan teknologi Artificial Intelligence (AI) dalam proses pengenalan pola penipuan dan kecurangan telah menjadi fokus utama dalam upaya melawan praktik-praktik ilegal di berbagai sektor. Penelitian ini bertujuan untuk menyelidiki dan menganalisis peran serta potensi teknologi AI dalam mendeteksi pola-pola mencurigakan yang terkait dengan penipuan dan kecurangan. Metode studi literatur digunakan untuk mengumpulkan dan menganalisis berbagai sumber literatur yang relevan dengan topik penelitian. Hasilnya menunjukkan bahwa teknologi AI menawarkan keunggulan dalam mendeteksi pola-pola penipuan yang kompleks dan terus berkembang, meskipun dihadapkan pada tantangan seperti kurangnya data berkualitas dan keamanan data. Implikasi dari penelitian ini adalah pentingnya investasi lebih lanjut dalam pengembangan teknologi AI dan kebijakan yang memadai untuk melindungi keamanan dan privasi data dalam konteks deteksi penipuan dan kecurangan.
Pelatihan Pencatatan Akuntansi Berbasis Aplikasi Fintech Bagi Pelaku UMKM Penjual Pinang Mama Mama Papua di Kelurahan Entrop Kota Jayapura Asnawi, Meinarni; Sesa, Pascalina V.S.; Rofingatun, Siti; Pahabol, Yeniva
The Community Engagement Journal Vol 7 No 2 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i2.4562

Abstract

Micro, small and medium enterprises (MSMEs) are one of the economic drivers that play an important role in the Indonesian economy. One of the common problems faced by MSME players is financial, such as a lack of understanding and awareness of the importance of financial planning and management (Raharjo et al., 2022). Often viewed as a complex concept, financial management is an important driver of growth for MSMEs. By engaging in financial planning and management, MSME owners can clearly understand the financial health of their business over a certain period. However, some MSME players still consider financial management to be scary and insignificant. The community service program (PKM) is a proactive initiative to empower MSMEs, especially those selling areca nut in Entrop Village, Jayapura City, to master finances and utilize financial technology. Program activities, which include knowledge sharing and hands-on training in financial management and the use of financial technology, are designed to equip MSMEs with the tools they need to thrive. The conclusion that can be drawn from the Fintech Application-Based Accounting Recording Training for Papuan Sirih Selling MSMEs in Entrop Village, Jayapura City, is to increase the knowledge and understanding of Papuan Sirih Selling MSMEs to grow and be able to record business finances and support the sustainability of their business well.
Implementation of Performance-Based Accounting on Good Financial Governance in Local Governments in Papua Province Waromi, Juliana; Rofingatun, Siti; Karubaba, Jois Kristin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3274

Abstract

Improving transparency and accountability in public financial management is essential to realising good governance. Local governments are required to implement an accounting system that not only records financial transactions but also measures performance and results achieved. This study aims to analyse the effect of Performance-Based Accounting Implementation on Good Financial Governance in local governments in Papua Province. This is a quantitative study employing a survey approach, utilizing a closed-ended questionnaire as the research instrument. The research population comprises all financial management officials in the Papua local government, selected through purposive sampling, with a sample of 200 respondents who meet the criteria for direct involvement in planning, budgeting, reporting, and the evaluation of financial performance. The data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) in SmartPLS. The results showed that implementing performance-based accounting had a positive and significant effect on good financial governance. This indicates that the more optimal the implementation of the performance-based accounting system, the better the transparency, accountability, effectiveness, efficiency, and legal compliance in regional financial management. This finding reinforces the New Public Management (NPM) approach, which emphasises efficiency, effectiveness, transparency, and accountability in the public sector. This approach forms the basis for implementing a results-based accounting system. In addition, these findings have practical implications for local governments, strengthening the capacity of their apparatus and results-based reporting systems to achieve sustainable good financial governance.
Peningkatan Literasi Keuangan dan Kompetensi Akuntansi Dasar Pada Kelompok Tani Kampung Waibron KP Kambuaya, Maylen; M. Tandililing, Elia; Rofingatun, Siti; Sesa, Pascalina V.S.
The Community Engagement Journal Vol 8 No 2 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i2.5096

Abstract

This community service activity aims to provide financial education and enhance basic accounting competencies through two forms of mentoring: calculating Cost of Goods Sold (COGS) and recording simple cash flows for the Farmer Group in Waibron Village, West Sentani District. Through a participatory approach, the program encourages the Farmer Group to be able to calculate production costs incurred, determine selling prices, and record business income and expenses sustainably. The methods used in this activity include observation, interviews, socialization, and hands-on practice in calculating COGS and recording cash flows. With the implementation of this mentoring program, the Farmer Group in Waibron Village is expected to improve their understanding and competencies in managing their business sustainably, foster awareness of organizing their business from an early stage, and support the creation of sustainable economic cycles among farmers. Keywords: Accounting, Cost of Goods Sold, Cash flows
Co-Authors Aaron M. A. Simanjuntak Abner SP Marlissa Adolf Z. D. Siahay Agarita Clara Womsiwor Agustinus Salle Agustinus Salle, Agustinus Alferus Sanuari Andhika Dwi Abriyanti Andi Setiawan Ardinsyah, Dedy Balthazar Kreuta Bleskadit, Novalia H. Bleskadit, Novalia Herlina Budianto Ngo Christy Jeana Anastasya Oeghoede Cornelia Matani Daat, Sylvia Christina Damanik, Berlinda Shari Faramitha Indah Kendek Fatma Yunus Hallatu, Cindy W. C. Hasnia Hasnia Hesty T. Salle Hesty Theresia Salle Imbiri, Jefri Ivanna K. Wamafma Juliana Waromi, Juliana Kambuaya, Balthazar Kambuaya, Maylen K. P Kambuaya, Maylen K.P Karubaba, Jois Kristin KP Kambuaya, Maylen Kurniawan Patma La Ode Abdul Wahab M. Tandililing, Elia Mariolin Ance Sanggenafa Maylen K.P. Kambuaya Maylen Kambuaya Meinarni Asnawi, Meinarni Meininta Nababan, Dytha Ningsih, Tri Widyastuti Novi Trihadi Nurlian Nurlian Oeghoede, Christy J. A. Pahabol, Yeniva Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Paulus K. Allo Layuk Permana, Insan Prasetyo Arjuna, Bucek Jalu Prayoga, Vicky Antonio Purnama, Yulian Rama Soyan Arung Lamba Rizka Saptarinur Rosalin Ledi Diana Anauw Rudiawie Larasati Sara Marlyn Paru Sawaki, Laurina Sesa, Pascalina V.S. Shartika A. Kencana Siahay, Adolf ZD Solissa, Rian Noviani Suprapto Suprapto Syaikhul Falah Tambunan, Ruth Tandililing, Elia M. Theo Allo Layuk Westim Ratang Wonar, Klara Yundy Hafizrianda