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All Journal Jurnal Ekonomi dan Bisnis Jagaditha SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi COMMENT: Journal of Community Empowerment Journal of Innovation and Sustainable Empowerment Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat Sriwijaya Accounting Community Services Jurnal Semesta Ilmu Manajemen dan Ekonomi Indonesian Journal of Community Engagement
Asfeni Nurullah
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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OPTIMALISASI PERAN BUMDES : EDUKASI DAN PENDAMPINGAN PENYUSUNAN LAPORAN PERTANGGUNG-JAWABAN DI KECAMATAN TANJUNG LAGO, BANYUASIN Nilam Kesuma; Aspahani Aspahani; Asfeni Nurullah; Iwan Efriandy; Muhammad Ichsan Siregar
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1187

Abstract

Tujuan dari kegiatan pengabdian masyarak ini adalah peserta mampu menyusun laporan pertanggungjawaban dana desa yang mereka peroleh sesuai dengan peraturan pemerintah yang ada, peserta mampu melakukan penyusunan laporan pertanggungjawaban kepada Kepala Desa pada akhir tahun menjadi tertib, benar dan tepat waktu. Metode pelaksanaan yang dilakukan yakni melakukan edukasi dan pendampingan bersama mitra Desa Binaan Universitas Sriwijaya yaitu KTM Telang Kecamatan Tanjung Lago Kabupaten Banyuasin. Khalayak sasaran dari kegiatan pengabdian yang akan kami laksanakan berasal dari aparat pemerintah desa yang ada di Kecamatan Tanjung Lago kabupaten Banyuasin terdiri dari Kepala Desa, Direktur, Sekretaris dan Bendahara BUMDes. Pengurus BUMDes antusias dalam mengikuti pelatihan, serta aktif untuk berdiskusi dengan pemateri. Dengan adanya pelatihan ini pengurus BUMDes memiliki pemahaman tentang dasar Akuntansi untuk melakukan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan. Pengurus BUMDes dapat mempertanggungjawabkan kegiatannya, salah satunya dengan melalui laporan keuangan
BIMBINGAN TEKNIS TERKAIT PAJAK PADA PENGELOLAAN BENDAHARA BLUD PUSKESMAS PADA MASAPANDEMI COVID-19 DI KOTA PALEMBANG Eka Meirawati; Abdul Rohman; Asfeni Nurullah; Efva Ghozali; Muhammad Ichsan Siregar; Nilam Kesuma
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1191

Abstract

Puskesmas BLUD melakukan kegiatan belanja barang/jasa dalam bentuk membayarkan gaji, upah, honorarium, dan imbalan lainnya sehingga BLU mempunyai kewajiban terkait perpajakan. Selama pandemi covid-19, pemerintah memberikan kebijakan melalui PMK No. 34/PMK.04/2020 tentang pemberian insentif perpajakan pada layanan kesehatan yang menangani covid-19 termasuk puskesmas, rumah sakit, dan tenaga kesehatan. Namun, banyak puskesmas yang belum mengetahui dan memahami tentang bagaimana dan tata cara pemanfaatan insentif yang telah diberikan oleh pemerintah. Untuk itu diperlukan pelatihan dan bimbingan teknis bagi puskesmas BLUD terkait perpajakan dan bagaimana memanfaatkan fasilitas perpajakan selama pandemi covid-19. Pelatihan ini dilakukan oleh 18 orang bendahara puskesmas BLUD yang ada di Kota Palembang dan bertempat di Fakultas Ekonomi Universitas Sriwijaya Kampus Palembang. Metode yang digunakan selama kegiatan adalah metode ceramah, metode tutorial, dan metode diskusi. hasil dari kegiatan ini adalah sebagian peserta dapat memahami manfaat pajak, tata cara perhitungan, pembayaran dan pelaporan kewajiban perpajakan, serta bagaimana memanfaatkan insentif perpajakan yang diberikan oleh pemerintah
Pendampingan BLUD Kesehatan dalam Penyusunan Posisi Keuangan di Kabupaten Musi Banyuasin Nilam Kesuma; Aspahani; Eka Meirawati; Asfeni Nurullah
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.3

Abstract

One of the UPTD Regional Apparatus Work Units that can be transformed into a BLUD is the Puskesma. The UPT of the Health Service in Musi Banyuasin Regency (MUBA) has not yet implemented the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD), so its service performance is not optimal and inflexible in meeting community satisfaction. The target audience chosen are the managers and treasurers of the puskesmas who are heading to become PPK of the BLUD Puskesmas in Musi Banyuasin Regency as many as 39 people. The implementation of this service activity is carried out within a period of 2 months starting from a survey, providing training for 2 days and continuing with direct assistance. The implementation of this Community Service activity is carried out using the lecture, tutorial, and discussion methods. The systematic implementation of this service activity is carried out in a blended manner, which is partly offline and partly online. Based on the evaluation designed to assess the success of the implementation of this service, it was seen that there was an increase in participants' knowledge. Limited resources are owned because not all BLUD officials who prepare financial statements have an accounting education background.
Peningkatan Kinerja UMKM Melalui Pelatihan Manajemen Persediaan: Sasaran UMKM Makanan dan Minuman di Kota Palembang Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Anisa Listya; Asfeni Nurullah; Patmawati
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.24

Abstract

Inventory management for Micro, Small, and Medium Enterprises (MSMEs) often faces challenges such as surplus or inadequate stock, difficulty in sourcing available products, and navigating inventory amidst fluctuating demand and supply dynamics. Hence, we initiated a community service activity aimed at bolstering the performance of food and beverage MSMEs in Palembang, South Sumatra, through comprehensive inventory management training. This activity engaged 25 MSMEs as participants. The methodology adopted comprised a combination of lectures, tutorials, discussions, and simulations. The outcomes revealed that over 70 percent of the participating MSMEs observed a notable enhancement in their comprehension of inventory management. The objective of this training is to foster better inventory management practices among MSMEs, which in the long run, will influence on factors such as cash flow management, pricing strategies, and optimal stock levels
The Effect Of Leverage, Independent Commissioners, and Audit Fees On Financial Statement Integrity With Audit Quality As Moderating Variable (Empirical Study on LQ45 Companies Listed on the Indonesia Stock Exchange in 2019 - 2023) Bobby Pratama; Fardinant Adhitama; Asfeni Nurullah
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/p7anb745

Abstract

This research has the main objective to provide special strategies that can be used to increase coffee sales, especially Beanspot. Various data shows that current coffee sales continue to increase, so it is very interesting to research what factors must be met to win the competition. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. By carrying out internal analysis consisting of 11 factors and external analysis consisting of 9 factors, the IFAS = 3,349 and EFAS = 3,262 were obtained. In the SWOT diagram, Beanspot is in quadrant III where the most appropriate strategy for Beanspot is stability / turn around or changing tactics. The main suggestion resulting from this research for companies is to focus more on improving the company's internal resources, especially human resources, so that when added to its strengths such as strong networks and competitive prices, Beanspot can dominate the market.
Penerapan Balanced Scorecard pada UMKM di Indonesia Nadira Ramadhani; Rangga Saputra; Asfeni Nurullah
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.408

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, baik sebagai penyedia lapangan kerja maupun kontributor Produk Domestik Bruto (PDB). Meskipun memiliki potensi besar, pengelolaan yang efektif masih menjadi tantangan utama bagi keberlanjutan UMKM. Artikel ini mengkaji penerapan Balanced Scorecard (BSC) sebagai alat pengukuran kinerja komprehensif pada UMKM di Indonesia melalui studi literatur terhadap 10 penelitian terdahulu (2020-2025). BSC menawarkan pendekatan holistik melalui empat perspektif: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Hasil kajian menunjukkan bahwa mayoritas UMKM menunjukkan kinerja baik pada perspektif pelanggan dan proses bisnis internal, namun menghadapi tantangan signifikan pada perspektif keuangan dan pembelajaran-pertumbuhan. Kendala utama meliputi ketidakstabilan profit margin, kurangnya pelatihan formal karyawan, dan lemahnya sistem evaluasi kinerja. Penelitian ini merekomendasikan penguatan kapasitas manajerial UMKM melalui pelatihan berkelanjutan, pengembangan sistem evaluasi kinerja terstruktur, serta perencanaan keuangan yang lebih sistematis untuk menyeimbangkan kinerja jangka pendek dan keberlanjutan jangka panjang.
Responsibility Accounting Di Era Digital: Tantangan Dan Peluang Dalam Manajemen Modern Nafisah Mujahidah; Putri Nur Raudhah; Ryena Rizqi Amalia Gusman; Asfeni Nurullah
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.410

Abstract

Transformasi digital telah mengubah praktik akuntansi pertanggungjawaban secara fundamental, menuntut organisasi untuk menyesuaikan desain, implementasi, dan evaluasi sistem pengendalian kinerja secara menyeluruh. Penelitian ini bertujuan untuk mengeksplorasi tantangan dan peluang dalam penerapan responsibility accounting di era digital melalui pendekatan kualitatif berbasis studi kepustakaan. Hasil analisis menunjukkan bahwa teknologi seperti Enterprise Resource Planning (ERP), Business Intelligence (BI), kecerdasan buatan, dan blockchain memungkinkan peningkatan efisiensi, transparansi, dan ketepatan pengambilan keputusan. Namun demikian, organisasi juga menghadapi kendala seperti kesenjangan keterampilan digital, integrasi sistem yang kompleks, risiko keamanan siber, serta resistensi terhadap perubahan. Penelitian ini mengusulkan kerangka kerja akuntansi pertanggungjawaban digital yang mencakup integrasi data, otomasi cerdas, visualisasi kinerja, akuntabilitas kolaboratif, dan adaptasi berkelanjutan. Temuan ini memberikan kontribusi konseptual yang penting bagi pengembangan sistem akuntansi pertanggungjawaban yang adaptif terhadap disrupsi digital serta relevan bagi pengambil kebijakan, praktisi, dan akademisi dalam menyusun strategi manajemen berbasis teknologi.
Clean Waste: Cerdas Lingkungan Melalui Edukasi dan Arahan Pengelolaan Limbah Bagi UMKM di Plaju Palembang Nurul Aliyah; Asfeni Nurullah
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i3.179

Abstract

UMKM merupakan sektor penting dalam perekonomian masyarakat, namun aktivitas produksi mereka juga menghasilkan limbah organik, anorganik, hingga residu bahan berbahaya yang seringkali belum dikelola secara tepat. Berbagai studi menunjukkan bahwa sebagian besar UMKM masih menghadapi keterbatasan pengetahuan, minimnya fasilitas pengolahan limbah, serta rendahnya kesadaran mengenai regulasi lingkungan. Kondisi tersebut juga ditemukan pada UMKM sektor makanan, ecoprint, dan kerajinan di Kecamatan Plaju, Kota Palembang, di mana pelaku usaha belum menerapkan pemilahan limbah dan belum memiliki sistem pengelolaan limbah yang terstruktur. Berdasarkan permasalahan tersebut, program Clean Waste dirancang untuk meningkatkan pemahaman dan kesadaran pelaku UMKM mengenai pengelolaan limbah melalui edukasi berbasis visual tanpa praktik langsung. Kegiatan ini melibatkan 14 UMKM dengan penyampaian materi mencakup jenis limbah, dampak lingkungan, regulasi terkait, konsep 5R (Reduce, Reuse, Recycle, Replace, Recover), serta contoh teknis sederhana yang dapat diterapkan mandiri. Hasil kegiatan menunjukkan peningkatan pengetahuan, awareness, perubahan sikap minat praktik terhadap pengurangan dan pemilahan limbah. Edukasi yang terstruktur terbukti mampu mendorong partisipasi aktif dan memperkuat kapasitas UMKM dalam menerapkan pengelolaan limbah secara bertahap dan berkelanjutan. Dengan demikian, program Clean Waste berkontribusi sebagai pendekatan edukatif yang efektif dalam mendukung UMKM menuju praktik usaha yang lebih ramah lingkungan.
Improving Financial Literacy and the Accuracy of Financial Statement Preparation Among Accounting Personnel and Stakeholders Fardinant Adhitama; Nur Khamisah; Asfeni Nurullah; Nilam Kesuma; Ina Masruroh; Ahmad Fikriyansyah; Muthi'a Handayani; Deta Trinalti Oktavia
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.62

Abstract

Understanding and analyzing financial statements is an essential skill for stakeholders, particularly for managers and accounting staff in a business or company. This community service activity was carried out as an effort to improve financial literacy comprehension among accounting staff and stakeholders. The activity was conducted through a discussion-based method that delivered material on financial literacy and the preparation of financial statements. This program was attended by 30 accounting staff and stakeholders. As a result of this activity, participants gained a deeper understanding of the importance of accurately and thoroughly interpreting financial statement information, as it significantly impacts future decision-making. Overall, a solid grasp of financial statement information and its preparation enables stakeholders to participate more effectively in the management, supervision, and decision-making processes related to the company.
Factors Affecting the Integrity of Financial Statements: Before and During the Pandemic Asfeni Nurullah; Tertiarto Wahyudi; Asfeni Nurullah
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.99-107

Abstract

This study aims to determine the effect of auditor switching, audit tenure, and financial distress on the integrity of financial statements before and during the pandemic. The subject of this study is the financial sector which is listed on the Indonesia Stock Exchange in 2019 and 2020. The method used in this study is a quantitative method. The population used in this study were companies in the financial sector for the period 2019 and 2020. The sample of the study was taken using a purposive sampling technique so that there were 106 samples. The study data analysis technique used the Statistical Program for Social Software (SPSS) version 24.0 with descriptive statistics and multiple linear regression. The integrity of the financial statements in this study is measured using conservatism. The results of the study partially show that auditor switching and audit tenure have no significant effect on the integrity of financial statements before the pandemic and during the pandemic, while financial distress has no effect on report integrity before the pandemic but has a significant negative effect on the integrity of financial statements at the time of the pandemic. During the pandemic, there was a significant difference between the integrity of financial statements before and during the COVID-19 pandemic.
Co-Authors Abdullah Abdullah Adhitama, Fardinant Agil Novriansa Agung Putra Raneo Ahmad Fikriyansyah Amalia Islami Anisa Listya Aryanto Aryanto Asfeni Nurullah Aspahani ASPAHANI ., ASPAHANI Bobby Pratama Burhanuddin Burhanuddin Dela Mutia Deta Trinalti Oktavia Efva Ghozali Fida Muthia Gozali, Efva Octavina Donata Hamzah, Ruth Samantha HASNI YUSRIANTI Ina Masruroh Iwan Efriandy Kalsum, Umi Katherine Indah Prayogi Kemas Muhammad Husni Thamrin Kencana Dewi Khamisah, Nur Meirawati, Eka Muhammad Akbar Prayoga Putra Muhammad Hidayat Muhammad Hidayat Mukhtaruddin Mukhtaruddin Muthi'a Handayani Nadira Ramadhani Nafisah Mujahidah Niar Azriya Nilam Kesuma Nilam Kesuma Nurul Aliyah Patmawati Putri Nur Raudhah Rangga Saputra RIKA HENDA SAFITRI, RIKA Rohman, Abdul Rosihan Arief HS Ryena Rizqi Amalia Gusman Tabah Rizki Tertiarto Wahyudi Yulia Saftiana Yunita, Dessy Yusnaini ., Yusnaini