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All Journal JURNAL LENTERA BISNIS INVEST : Jurnal Inovasi Bisnis dan Akuntansi INFORMATIKA Jurnal Pengabdian Kepada Masyarakat Indonesia
Purwati Purwati
Universitas Semarang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mechanical Engineering Public Health Social Sciences

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EVALUASI MANAJEMEN ASET DALAM MENGOPTIMALKAN PENGELOLAAN ASET TETAP DAERAH KOTA SEMARANG Tri Rinawati; Purwati Purwati; Citra Rizkiana
JURNAL LENTERA BISNIS Vol 11, No 1 (2022): JURNAL LENTERA BISNIS, Januari 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v11i1.491

Abstract

The purpose of this study was to determine the management of BMD in Semarang City and to determine efforts to optimize the management of BMD in Semarang City. This type of research is qualitative or case study. The data collection method is carried out in natural settings (natural conditions), primary data sources, and data collection techniques are mostly on observation, interviews, and documentation. Qualitative data processing methods can be done through three stages, namely data processing, data presentation, and drawing conclusions. There are four data validity criteria, namely validity, portability, robustness and confirmability. In verifying the data, the researcher used the data validation method, namely triangulation. The results of the study concluded that the Semarang City Regional Asset management mechanism was basically in accordance with Permendagri 17 of 2021 concerning Systematic Technical Guidelines for Bookkeeping, Inventorying and Reporting of BMD. However, in practice the implementation of this regulation has not been maximized, this is due to several obstacles in its implementation. One way that must be taken to achieve accountability and transparency in the management of BMD is by publication, namely to find out information about regional assets/goods using the internet. Information about regional assets/goods owned by a government that is given to the public will increase public confidence in the control of BMD. As long as the assets are in their useful life, their use must be optimized using a rental mechanism, namely the use of regional property by other parties for a certain period of time by receiving money in return; then the build-to-hand-over (BGS) and the build-to-use (BSG) mechanisms.Keywords: Asset Management, Regional Asset Management
Pelatihan Pengolahan Data Akuntansi Aset dengan Microsoft Access pada Guru - Guru di SD Negeri 2 Kalanglundo, Ngaringan, Kabupaten Grobogan Purwati Purwati; Sumaryanto Sumaryanto; Setiyo Prihatmoko
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 2 (2025): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i2.8127

Abstract

Effective asset data management is essential for supporting transparency and efficiency in school administration. At SD Negeri 2 Kalanglundo, located in Ngaringan Subdistrict, Grobogan Regency, asset recording is still performed manually. This traditional method makes the school prone to recording errors, data loss, and difficulties in generating accurate reports. The aim of this community service activity is to provide training for teachers on utilizing Microsoft Access as a digital tool for systematically processing asset accounting data. The training was designed to help teachers learn how to create and manage a database for school assets, thereby enhancing efficiency and accuracy in asset management. The implementation methods included lectures to explain the basic concepts of database management, demonstrations on how to use Microsoft Access, hands-on practice for building asset tables and input forms, and mentoring to guide teachers in creating automated reports for asset data. The results of the activity showed that participating teachers were able to understand the fundamental principles of using Microsoft Access, design and structure asset tables, create user-friendly input forms, and generate automated reports on school assets. This training significantly improved the teachers' information technology competencies and increased their ability to manage school assets more effectively. By adopting a digital system for asset management, the school can reduce the risk of errors and data loss, while making the asset management process more transparent and accountable. This activity is expected to have a long-term impact, encouraging the implementation of more efficient and accurate asset management practices in the school. The use of Microsoft Access as a tool for asset management will likely lead to better oversight and help the school comply with administrative standards more effectively.
The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

Abstract

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.
PERANCANGAN MODEL INTEGRATIF KECERDASAN BUATAN PADA SISTEM INFORMASI DALAM PENGELOLAAN ASET PERUSAHAAN Sumaryanto Sumaryanto; Purwati Purwati; Setiyo Prihatmoko
Informatika: Jurnal Teknik Informatika dan Multimedia Vol. 6 No. 1 (2026): MEI : JURNAL INFORMATIKA DAN MULTIMEDIA
Publisher : LPPM Politeknik Pratama Kendal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/informatika.v6i1.1690

Abstract

Corporate asset management is a crucial aspect in supporting operational effectiveness and business sustainability. However, conventional asset management systems often face various challenges, such as a lack of data integration, low information accuracy, and limitations in analysis and decision-making. Along with technological advancements, Artificial Intelligence (AI) offers opportunities to improve information system performance through analytical, predictive, and process automation capabilities. This research aims to design an integrative model of Artificial Intelligence in information systems for corporate asset management. The research method used is a qualitative approach, incorporating literature review and conceptual analysis of various information system models and relevant AI applications. The proposed model integrates several key components: asset data management, an AI-based analytical module, a decision support system, and a standardized inter-system integration mechanism. The results show that the designed integrative model can improve asset management efficiency through real-time monitoring, predictive maintenance, and optimized resource utilization. Furthermore, this model also supports faster and more accurate data-driven decision-making. Implementing this model is expected to help companies improve operational performance, reduce the risk of asset damage, and strengthen competitiveness in the era of digital transformation.
Co-Authors Citra Rizkiana Nanang Ari Utomo Setiyo Prihatmoko Sumaryanto Tri Rinawati Willyanto Kartiko Kusumo