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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Edunomika (JIE) Madaniya Jurnal Ekonomi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Kepada Masyarakat Jurnal Gerakan Edukasi dan Masyarakat Nusantara (GEMANUSA)
Annisa Fatimah
Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Activity Based Management For Increase Cost Efficiency and Profitability PG Krebet – East Java Annisa Fatimah; Fincavenia Hafidhatun Nadhifah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12457

Abstract

The purpose of this research is to identify production activities and analyze the improvement of cost efficiency and profitability through the implementation of Activity Based Management. The data used were primary and secondary data data through interviews and documentation data collection techniques. This research method was descriptive qualitative method. The results showed that there were found four non-value-added activities and the selection of alternatives continuous improvements was cost reductions in each non-value-added activity, cost efficiency produced by sugar and drip products by 0.52%, which was valued at Rp. 762,596,166. The implementation of ABM by managing production costs can be applied US a continuous improvement step to production activities. Keywords: Activity Based Management (ABM), Activity Based Costing (A B C), Cost efficiency, Profitability
ANALISIS RANCANGAN PEMBUATAN APLIKASI LAPORAN KEUANGAN PADA BUMDES AMBUNTEN TIMUR Khoirin Azaro; Annisa Fatimah; Muhammad Rasyid Ridho
GERAKAN EDUKASI DAN MASYARAKAT NUSANTARA Vol. 1 No. 1 (2025): Jurnal Gerakan Edukasi dan Masyarakat Nusantara
Publisher : CV. DIGITIAL EDUKASI NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65841/gemanusa.v1i1.128

Abstract

Accountability and transparency in financial management play a vital role in improving the performance of Village-Owned Enterprises (BUMDes). This research focuses on designing and providing assistance in the development of a digital financial reporting application for BUMDes Ambunten Timur, located in Ambunten District, Sumenep Regency. The application is intended to support BUMDes administrators in compiling financial reports that comply with applicable government regulations.The research methodology involves data collection through focus group discussions, field surveys, observations of business unit activities, internal team coordination, and analysis of daily financial transactions to classify debit and credit entries. The findings demonstrate that the developed application is easy to use for BUMDes administrators, including those without formal accounting expertise. In addition, participatory mentoring activities have proven effective in strengthening the administrators’ capacity to prepare accurate financial reports. Overall, this initiative is expected to enhance financial accountability, transparency, and operational efficiency within BUMDes, while also serving as a reference model for community empowerment programs facilitated by higher education institutions.
A Contextual Digital Accounting Application for Strengthening Village-Owned Enterprises Governance Annisa Fatimah; Titania Dwiandini; Fathimatus Zahro Fazda Oktavia; Nabilla Lailatuz Zaidah; Hosam Alden Riyadh
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.008

Abstract

Purpose: This study aims to document the participatory design process of the SI-BUMDes application as a contextual digital accounting solution for Village-Owned Enterprises (BUMDes).Method: A qualitative case study was employed at BUMDes Pulotondo Mulyo, East Java, using focus group discussions, in-depth interviews, observations, and prototype simulations.Results: The study produced a functional prototype of SI-BUMDes featuring role-based dashboards, automated journal entries, simple cash modules, and adaptive financial reporting. The application design reflects local needs by prioritizing ease of use and transparency.Novelty: Unlike top-down government systems, this research emphasizes a user-driven approach, aligning digital features with the work patterns and literacy of village operators.Contribution: The findings provide a practical model for strengthening accountability and transparency in rural governance through digital innovation. Abstrak : Aplikasi Akuntansi Digital Kontekstual untuk Memperkuat Tata Kelola Usaha Milik DesaTujuan: Studi ini bertujuan untuk mendokumentasikan proses desain partisipatif aplikasi SI-BUMDes sebagai solusi akuntansi digital kontekstual untuk Badan Usaha Milik Desa (BUMDes).Metode: Studi kasus kualitatif digunakan di BUMDes Pulotondo Mulyo, Jawa Timur, dengan menggunakan diskusi kelompok fokus, wawancara mendalam, observasi, dan simulasi prototipe.Hasil: Studi ini menghasilkan prototipe fungsional SI-BUMDes yang menampilkan dasbor berbasis peran, entri jurnal otomatis, modul kas sederhana, dan pelaporan keuangan adaptif. Desain aplikasi mencerminkan kebutuhan lokal dengan memprioritaskan kemudahan penggunaan dan transparansi.Kebaruan: Berbeda dengan sistem pemerintahan top-down, penelitian ini menekankan pendekatan yang digerakkan oleh pengguna, menyelaraskan fitur digital dengan pola kerja dan literasi operator desa.Kontribusi: Temuan ini memberikan model praktis untuk memperkuat akuntabilitas dan transparansi dalam tata kelola pedesaan melalui inovasi digital.
Co-Authors Adellia Anugerah Agus Arief Santoso Basuki Rachmat Dyah Metha Nurfitriasih Fathimatus Zahro Fazda Oktavia Fincavenia Hafidhatun Nadhifah Galuh Kartiko Gomal Halomoan Nainggolan Hosam Alden Riyadh Ima Kristanti Khoirin Azaro Kuni Handayawati Marlina Magdalena Muhammad Rasyid Ridho Nabilla Lailatuz Zaidah Padma Adriana Sari Sumiadji Suryadi Suryadi Titania Dwiandini Wijayanti, Rika