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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Jati: Jurnal Akuntansi Terapan Indonesia JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Jurnal Akuntansi AKTIVA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Pengabdian Pada Masyarakat Jurnal Pepadu International Journal of Asian Business and Management (IJABM) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Riset Mahasiswa Akuntansi Jurnal Akuntansi Kontemporer
Rini Ridhawati
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PEMBERDAYAAN KELOMPOK MARJINAL MELALUI LITERASI AKUNTANSI SEDERHANA UNTUK MENINGKATKAN DAYA SAING USAHA Ridhawati, Rini; Suryantara, Adhitya Bayu; Hastuti, Ely Windarti; Aptasari, Fety Widianti
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.8927

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan kelompok marjinal di Desa Lingsar, Lombok Barat, melalui literasi akuntansi sederhana. Kegiatan ini dilatarbelakangi oleh keterbatasan kelompok marjinal dalam memahami dan mengelola keuangan, yang menjadi salah satu faktor penghambat daya saing usaha mereka. Dengan memperkenalkan akuntansi sederhana, kelompok-kelompok usaha diharapkan dapat meningkatkan efisiensi pengelolaan keuangan, sehingga dapat mengambil keputusan terkait usaha dengan lebih baik menggunakan informasi akuntansi sederhana. Pelaksanaan kegiatan diawali dengan mengidentifikasi pengetahuan akuntansi dasar dan tantangan utama yang dihadapi oleh kelompok marjinal dalam penerapan akuntansi. Berdasarkan temuan tersebut, materi pelatihan disusun secara praktis dan aplikatif untuk mendukung pemahaman yang lebih baik. Pelatihan intensif dilaksanakan dengan pendekatan partisipatif dan dilengkapi dengan simulasi langsung penerapan akuntansi sederhana. Setelah pelatihan, pendampingan dilakukan untuk memastikan penerapan berkelanjutan, serta memberikan bimbingan teknis dalam pengelolaan usaha. Luaran yang ditargetkan meliputi peningkatan pemahaman dan keterampilan pengelolaan keuangan di kalangan peserta, penguatan daya saing usaha, dan publikasi ilmiah di jurnal nasional. Kegiatan ini diharapkan tidak hanya memberikan manfaat langsung berupa kemandirian ekonomi bagi kelompok marjinal, tetapi juga berkontribusi pada penguatan ekonomi lokal yang berkelanjutan.
Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Pertanggungjawaban Bantuan Operasional Penyelenggaraan (BOP) Pada Taman Kanak-Kanak Di Kecamatan Masbagik Tiara Apriliani; Animah Animah; Rini Ridhawati
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3102

Abstract

This study aims to analyze the influence of human resource competency and information technology utilization on the quality of accountability reports for operational assistance in kindergartens in Masbagik District. The variables used in this study are human resource competency, information technology utilization, and the quality of accountability reports for operational assistance in kindergartens in Masbagik District. This study uses primary data obtained through distributing questionnaires to respondents. The population in this study were school principals, school treasurers, and school operators in kindergartens in Masbagik District. The sampling technique used was purposive sampling with a sampling result of 128 respondents. The data analysis tool used was Statistical Program for Social Science (SPSS) version 25. The data analysis technique used descriptive statistical testing, data validity and reliability testing, classical assumption tests (normality, multicollinearity, heteroscedasticity tests), and multiple linear hypothesis testing. The results of this study indicate that human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports, partially, while simultaneously, human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports. The implications of this study can be used as a knowledge contribution for educators in Masbagik District regarding the quality of operational assistance accountability reports. By considering both human resource competency and information technology utilization, the quality of operational assistance accountability reports in kindergartens can be improved.
Reducing Accounting Complexity in Manufacturing MSMEs through Iterative Design of General Code-Based Systems Adhitya Bayu Suryantara; Hudaya, Robith; Ridhawati, Rini; Pratama, Ade Yoga
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.28442

Abstract

Accounting complexity is one of the main factors behind MSMEs' resistance to preparing financial information. However, with technological advancements, lengthy, complex accounting cycles can be streamlined. This study aims to develop a web-based accounting system using a general code recognition method to automatically classify transaction activities into specific account types, assisting MSME owners in preparing financial reports, and reducing perceived accounting complexity by improving accessibility, usability, and informational value. The research involves alpha version system development, user workshops, system implementation among participant MSMEs, interviews to explore perceptions and experiences, and result interpretation. Findings show that of 12 beta testers, 7 consistently entered data over 4 consecutive months and found the system helpful; 3 found it helpful but struggled with consistency; and 2 were not interested. Nine MSMEs found the system’s information especially useful for understanding cash flow, inventory, and cost of goods sold. Meanwhile, six MSMEs have started using the system's financial ratios to manage business operations. This study contributes by providing a practical technological solution that simplifies accounting processes for MSMEs while offering insights into how web-based accounting systems can reduce perceived accounting complexity and improve the use of financial information for business decision-making.
Co-Authors Adhitya Bayu Suryantara Adhitya Bayu Suryantara Animah Animah Anindya, Baiq Ailsa Aptasari, Fety Widianti Astuti , Widia Cempaka, Putri Danieela, Aleesya Mae Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Eni Indriani Eni Indriyani erlina sasanti, elin Fitalia, Ni Ketut Enik Hanani, Tri Hariadi, Sheryl Yasina Hilendri, Baiq Anggun Husnaini, Wahidatul Lestari, Baiq Anggun Hilendri Mawadatullaela Novia Rizky NUR FITRIYAH Nur Kholis Nur Kholis Nurabiah, Nurabiah Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Pratama, Ade Yoga Putri, Putu Devia Diandra Robith Hudaya Suhaedi, Wirawan Suryantara, Adhitya Bayu Tatian, Calysta Tartila Thao, Hoang Thi Phuong Tiara Apriliani Tri Hanani Tri Hanani Tusta C.I.T Prasedya Unti Ludigdo Victoria K. Priyambodo Wahidatul Husnaini Yeney Widya Prihatiningtias Zahirah, Sayyidah Yasmin Zakiro, Fadilla