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All Journal Jurnal Teknologi Perikanan dan Kelautan JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Konseling dan Pendidikan El Dinar The Indonesian Accounting Review JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JOURNAL OF ECONOMIC SCIENCE Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Albacore : Jurnal Penelitian Perikanan Laut PROCEEDINGS Edukasi Islami: Jurnal Pendidikan Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ILTIZAM Journal of Sharia Economic Research Journal on Education IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset Terapan Akuntansi Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) SELODANG MAYANG Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Buhuts (e-journal) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Formosa Journal of Multidisciplinary Research (FJMR) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi, Bisnis dan Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmu Multidisplin Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Journal of Creative Student Research Journal of Student Research Jambi Accounting Review (JAR) Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Manajemen Kreatif Jurnal JURNAL EKONOMI BISNIS DAN MANAJEMEN Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Kajian dan Penelitian Umum Economos : Jurnal Ekonomi dan Bisnis International Journal of Trends in Accounting Research International Journal of Management Research and Economics International Journal of Multidisciplinary Approach Research and Science Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi Bisnis dan Manajemen Student Research Journal Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Journal of Management and Innovation Entrepreneurship (JMIE) Majority Science Journal Jurnal Pengabdian Sosial International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Community Engagement and Development Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Bisnis Inovatif dan Digital International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Jurnal Cakrawala Akuntansi International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Oikonomia : Journal of Management Economics and Accounting Nomico Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Indonesia INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) BORJUIS (JURNAL OF ECONOMY) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Harmoni Economics: International Journal of Economics and Accounting
Ratih Kusumastuti
Universitas Jambi
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THE EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2020-2022) Muhammad Raghib Ardianto; Wiwik Tiswiyanti; Ratih Kusumastuti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3391

Abstract

This study aims to determine the effect of profitability, leverage and liquidity on company value with dividend policy as an intervening variable (case study of Manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022). The population in this study were Manufacturing companies in the Consumer Goods Industry Sector for the period 2020-2022. The research sample was selected using a purposive sampling technique, which is a sampling technique using predetermined criteria, so that a total sample of 63 research samples was obtained. This research method uses a quantitative method. This study uses secondary data obtained through data on idx.com, yahoo.finance.com and the respective company websites. The results of the study indicate that profitability and leverage have a positive effect on company value. Profitability, Leverage, Liquidity have no effect on dividend policy. Profitability, Leverage, Liquidity and Dividend Policy have no effect on company value. Dividend Policy is unable to mediate the effect of profitability, leverage and liquidity on company value.
Pengaruh Asimetri Informasi Terhadap Manajemen Laba dengan Ukuran Perusahaan dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi Ningtyas, Arie Dea; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.51740

Abstract

This research aims to analyze the effect of Information Asymmetry on Earning Management With Firm Size and Managerial Ownership as Moderating Variables in Property and Real Estate Companies listed on the Indonesia Stock Exchange from 2021 to 2024. The research method used is Moderated Regression Analysis (MRA). The population in this study consists of all property and real estate companies listed on the Indonesia Stock Exchange, With Sample Selection based on specific criteria. The results indicate that Information Asymmetry, Firm Size, and Managerial Ownership have an Influence on Earnings Management. In Addition, The Moderated Regression Analysis reveals that Firm Size and Managerial Ownership are able to Moderate the effect of information asymmetry on Earning Management in Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2021-2024 period. This study implies that reducing information asymmetry is crucial to limiting earnings management practices, particularly in property and real estate companies where firm characteristics play a significant role. Furthermore, the moderating effects of firm size and managerial ownership suggest that stronger internal governance structures can help mitigate opportunistic managerial behavior arising from information gaps.
Analysis of the Influence of Credit Risk, Liquidity Risk, and Operational Risk on Banking Financial Performance in Financial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 Period Liana, Jenny; Kusumastuti, Ratih; Hizazi, Achmad
Journal of Comprehensive Science Vol. 4 No. 12 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i12.3844

Abstract

This study aims to analyze the influence of credit risk, liquidity risk, and operational risk on banking financial performance, especially profitability as measured using Return on Assets (ROA). The research population includes all conventional banks listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was determined using a purposive sampling technique, yielding 43 banks that met the research criteria. Data were collected from the banks' annual reports and official financial statements, which contain information related to NPL (Non-Performing Loan), LDR (Loan to Deposit Ratio), and BOPO (Operating Costs to Operating Income). The analysis was carried out using panel data regression, classical assumption tests (normality and multicollinearity), and hypothesis tests such as t-tests and determination tests (Adjusted R²). The results showed that partially, credit risk (NPL) had no significant effect on profitability, suggesting that the credit quality of the sample banks was relatively maintained or that the NPL factor was not yet a major pressure on performance. On the other hand, liquidity risk (LDR) had a significant positive effect on ROA, indicating that optimal liquidity management supports increased profitability. Operational risk (BOPO) had a significant negative effect on ROA, confirming that operational efficiency is a key factor in maintaining the bank's financial performance. These findings provide practical implications for bank management in optimizing liquidity and reducing operational costs to increase profitability in a sustainable manner.
Pengaruh Transformasi Digital dan Sistem Informasi Akuntansi terhadap Efisiensi Operasional dengan Literasi Teknologi Rachman, Al Dzahabi; Kusumastuti, Ratih; Hizazi, Achmad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4774

Abstract

Perkembangan teknologi digital telah mendorong perusahaan untuk melakukan transformasi dalam berbagai aspek operasional, termasuk dalam pengelolaan sistem informasi akuntansi. Transformasi digital dan penerapan sistem informasi akuntansi berbasis teknologi diharapkan mampu meningkatkan efisiensi operasional perusahaan melalui percepatan proses kerja, peningkatan akurasi dan keandalan data, serta pengurangan biaya operasional. Dengan dukungan teknologi, proses pencatatan, pengolahan, dan pelaporan keuangan dapat dilakukan secara lebih sistematis dan real time sehingga mendukung pengambilan keputusan manajerial yang tepat. Namun demikian, dalam praktiknya tidak semua perusahaan yang telah mengadopsi teknologi digital mampu mencapai tingkat efisiensi operasional yang optimal. Salah satu faktor penting yang memengaruhi keberhasilan implementasi teknologi tersebut adalah tingkat literasi teknologi sumber daya manusia. Rendahnya pemahaman dan kemampuan karyawan dalam mengoperasikan sistem digital dapat menghambat pemanfaatan teknologi secara maksimal. Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital dan sistem informasi akuntansi terhadap efisiensi operasional perusahaan dengan literasi teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei pada perusahaan sektor jasa dan perdagangan di wilayah DKI Jakarta. Data dikumpulkan melalui kuesioner yang disebarkan kepada karyawan bagian akuntansi dan keuangan. Teknik analisis data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa transformasi digital dan sistem informasi akuntansi berpengaruh positif terhadap efisiensi operasional perusahaan. Selain itu, literasi teknologi terbukti memperkuat pengaruh transformasi digital dan sistem informasi akuntansi terhadap efisiensi operasional. Temuan ini menegaskan bahwa keberhasilan digitalisasi perusahaan tidak hanya ditentukan oleh teknologi yang digunakan, tetapi juga oleh kemampuan pengguna dalam memanfaatkannya secara optimal.
Web-Based Covid-19 Monitoring Information System Sonia, Reiny Erica; Hizazi , Achmad; Kusumastuti, Ratih
MSJ : Majority Science Journal Vol. 3 No. 4 (2025): MSJ-November
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i4.500

Abstract

The coronavirus is a positive-sense, enveloped, unsegmented single-stranded RNA virus. The coronavirus is classified under the order Nidovirales and the family Coronaviridae. The structure of the coronavirus has a cubic configuration, with the S protein situated on its surface. Protein S, or spike protein, is a principal antigenic protein of viruses and serves as the primary framework for gene encoding. The S protein facilitates the attachment and entrance of viruses into host cells by its interaction with certain receptors on the host cell surface. Coronaviruses are susceptible to heat and may be efficiently inactivated by disinfectants that include chlorine, lipid solvents at 56 ℃ for 30 minutes, ether, alcohol, peracetic acid, non-ionic detergents, formalin, oxidizing agents, and chloroform. Chlorhexidine is ineffective in neutralizing viruses. COVID-19, often referred to as the coronavirus, started to appear toward the close of 2019, and the daily incidence of infections continues to rise, with fatalities surpassing recoveries. Individuals aged 50 and above are more susceptible to developing Covid-19. The current issue is that the community struggles to monitor information on the growth of the coronavirus. This project aims to construct a web-based COVID-19 monitoring information system to facilitate public tracking of COVID-19 developments in Indonesia and worldwide. The system design methodology employs the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service) with UML (Unified Modeling Language) tools.
Pelatihan Akuntansi Biaya Produksi Untuk Usaha Makanan Ringan Rumahan Berbasis Komunitas Di Kelurahan Olak Kemang Ridwan, Muhammad; Kusumastuti, Ratih; Erwati, Misni; Lutfi, Lutfi; Maisyarah, Nyimas Dian
Jurnal Pengabdian Sosial Vol. 3 No. 2 (2025): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/0wj1gx42

Abstract

Program pengabdian kepada masyarakat ini dirancang untuk meningkatkan kapasitas pengelolaan keuangan pada usaha camilan rumahan di Kelurahan Olak Kemang melalui pelatihan akuntansi biaya produksi dengan pendekatan berbasis komunitas. Banyak pelaku usaha mikro dan kecil masih mengandalkan metode tradisional dan tidak terstruktur dalam menghitung biaya produksi, sehingga menyebabkan ketidakakuratan dalam penetapan harga jual, penurunan daya saing, serta margin keuntungan yang terbatas. Untuk mengatasi permasalahan tersebut, program ini memberikan sesi pelatihan, pendampingan, dan latihan praktis mengenai konsep dasar klasifikasi biaya, perhitungan penggunaan bahan baku, biaya tenaga kerja, alokasi overhead, dan penentuan harga pokok produksi. Pelaksanaan kegiatan dilakukan secara partisipatif untuk memastikan pengetahuan dan keterampilan yang diperoleh dapat langsung diterapkan dalam aktivitas bisnis sehari-hari. Hasil kegiatan menunjukkan bahwa para peserta memperoleh pemahaman yang lebih baik mengenai cara mencatat, menghitung, dan menganalisis biaya produksi secara sistematis, yang berdampak pada peningkatan akurasi penetapan harga serta meningkatnya kesadaran terhadap pengendalian biaya. Selain itu, program ini memperkuat kolaborasi antar pelaku usaha berbasis komunitas, sehingga tercipta sistem dukungan yang mendorong berbagi pengetahuan dan pemecahan masalah secara kolektif. Dengan meningkatkan kompetensi individu dan jejaring komunitas, inisiatif ini tidak hanya berkontribusi pada peningkatan efisiensi dan profitabilitas usaha, tetapi juga mendukung keberlanjutan pembangunan ekonomi lokal dalam jangka panjang.
The Influence of Financial Performance and Company Value on Environmental, Social, and Governance (ESG) Disclosure with Accounting Information Systems as a Moderating Variable: An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Ex Selia Meilantika; Ratih Kusumastuti; Achmad Hizazi
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2686

Abstract

This study aims to analyze the effect of financial performance and firm value on Environmental, Social, and Governance (ESG) disclosure with Accounting Information Systems (AIS) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study uses a quantitative approach with secondary data obtained from annual reports and corporate sustainability reports. The research sample was determined using a purposive sampling technique to obtain companies that meet the research criteria. Financial performance variables are proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), firm value is measured using Price to Book Value (PBV), ESG disclosure and AIS are measured using dummy variables. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results show that financial performance has a positive and significant effect on ESG disclosure. Firm value also has a positive and significant effect on ESG disclosure. In addition, financial performance has a positive effect on firm value. Accounting Information Systems have been shown to moderate the influence of financial performance on ESG disclosure, but not the influence of firm value on ESG disclosure. This research is expected to provide empirical contributions to the development of sustainability accounting literature and provide considerations for management and investors in decision-making.
Analysis Of Accounting Information System Output Based On Consistency Of Financial Report Presentation Ratu Munawarah; Ratih Kusumastuti; Achmad Hizazi
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2693

Abstract

This study aims to analyze the quality of Accounting Information Systems (AIS) output by focusing on the consistency of financial statement presentation as a key indicator of the reliability of accounting information. Consistency of presentation is an important principle in financial reporting because it allows report users to conduct comparative performance evaluations from period to period. However, in many organizations, especially medium-sized companies and trading companies, variations in formats, account classifications, and differences in recording methods are still found, which affect the comparability of reports. This study uses secondary data in the form of annual financial statements of trading companies that have been published publicly for three consecutive years. The analysis is conducted by assessing the conformity between presentation standards for each period, the stability of the use of accounting methods, and the uniformity of account classifications produced by the AIS. The results of this study indicate that the consistency of financial statement presentation is largely determined by the quality of the AIS design, the company's level of compliance with accounting standards, and the effectiveness of the data input process. Several companies demonstrated a high level of consistency, characterized by similarities in report structure and measurement methods across periods. Conversely, companies that experienced changes in report formats and variations in account classifications showed that their AIS output was not optimal in maintaining report comparability. These findings indicate the importance of improving the input process by system users, strengthening internal control procedures, and updating the system to ensure that the AIS is capable of producing reliable and consistent financial reports. This study provides a practical contribution to companies in evaluating AIS performance and serves as a basis for recommendations to improve the quality of financial reporting in the future.
Pemetaan Usaha UMKM Melalui Pencatatan dan Penilaian Kelayakan untuk Akses Modal di Kelurahan Olak Kemang Keuangan Kelurahan Berbasis Digital di Kantor Lurah Olak Kemang Kusumastuti, Ratih; Erwati, Misni; Lutfi, Lutfi; Sumarni, Sumarni; Maisyarah, Nyimas Dian
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.849

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk memperkuat literasi keuangan dan keberlanjutan usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Olak Kemang melalui kegiatan pemetaan usaha secara sistematis, pencatatan keuangan, serta penilaian kelayakan sebagai dasar dalam mengakses permodalan. Banyak UMKM di wilayah tersebut menghadapi kendala dalam mengelola data keuangan dan menyiapkan dokumen penilaian kelayakan yang dibutuhkan oleh lembaga keuangan, sehingga peluang untuk memperoleh tambahan modal menjadi terbatas. Kegiatan ini dilaksanakan melalui lokakarya partisipatif, sesi pendampingan, dan bantuan langsung dalam penerapan sistem pencatatan keuangan sederhana yang disesuaikan dengan karakteristik usaha lokal. Selain itu, diperkenalkan pula kerangka evaluasi kelayakan untuk membantu para pelaku UMKM memahami indikator utama kesehatan keuangan, potensi pertumbuhan usaha, serta strategi manajemen risiko. Hasil program menunjukkan bahwa para peserta UMKM memperoleh peningkatan keterampilan dalam mendokumentasikan transaksi, menyusun laporan keuangan dasar, dan menganalisis kelayakan usaha. Proses pemetaan juga menghasilkan profil ekosistem usaha yang lebih jelas dan dapat dimanfaatkan oleh pemerintah maupun lembaga keuangan dalam merancang skema pembiayaan yang tepat sasaran. Program ini tidak hanya meningkatkan kapasitas manajerial para pelaku UMKM, tetapi juga mendorong inklusi keuangan dengan menjembatani kesenjangan antara usaha kecil dan akses terhadap pendanaan eksternal. Dengan demikian, inisiatif ini berkontribusi pada penguatan ketahanan ekonomi masyarakat dan mendukung pengembangan ekonomi lokal yang lebih berkelanjutan.
Penguatan Penataan Sistem Administrasi Kegiatan dan Arsip Keuangan Kelurahan Berbasis Digital di Kantor Lurah Olak Kemang Sam, Iskandar; Kusumastuti, Ratih; Gowon, Muhammad; Sumarni, Sumarni; Heriyani, Heriyani
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.850

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan memperkuat tata kelola administrasi kegiatan dan arsip keuangan di Kantor Lurah Olak Kemang melalui penerapan sistem berbasis digital. Selama ini pencatatan administrasi dan pengarsipan keuangan masih dilakukan secara manual, sehingga rawan terjadi duplikasi data, keterlambatan akses informasi, dan potensi kehilangan dokumen penting. Melalui program ini, tim pengabdian memberikan pendampingan berupa pelatihan penggunaan aplikasi sederhana berbasis digital untuk pencatatan kegiatan, pengelolaan arsip keuangan, serta tata cara penyimpanan dokumen secara sistematis. Dilakukan sosialisasi mengenai pentingnya digitalisasi dalam mendukung transparansi, akuntabilitas, dan efisiensi kerja aparatur kelurahan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan perangkat kelurahan dalam menggunakan sistem digital, serta terbentuknya komitmen untuk menerapkan pencatatan dan pengarsipan keuangan secara terstruktur. Dengan adanya penguatan ini, diharapkan tata kelola administrasi di Kantor Lurah Olak Kemang menjadi lebih tertib, modern, dan berkelanjutan sehingga mampu mendukung pelayanan publik yang lebih efektif dan akuntabel.
Co-Authors A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Achmad Hizazi Achmad Hizazi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriantoni Afriza, Afriza Afrizal Afrizal Afrizal Agnes Soukotta Agung Soeharto, Muhammad Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis, Ahmad Alfajri, Danil Alif Al Ghifari Pulungan Alika Ragnavilia Aphrodite Almira Yumna Putri Alvin Andika Putra Alviony Intania Andang Fazri Andi Uliyanti Andini, Sri Angelin, Devna Callista Anggraini, Atika Anisa Nainggolan Anjarsari, Putri Salsa Anjelika Denya Putri Anjelika Denya Putri Annisa Rahmadhani Apriani, Tari Apriyanto Sinuhaji Ariny Asyhari Ariny Asyhari Arjang Arjang Arya Satria Arzali Atar Satria F Aulia Suci Rahmadani Aurin, Rizkiza Aurya Dewitri Angel Siboro Ayudia Febrihartini Azhar Ibrahim Bambang Ismaya Bangkit Hamonangan Simangunsong Bobi Sadli Boki Anggara Cakranegara, Pandu Adi Cherlita Anjani Chintiya Mayliana Christine Yosephine Ginting Cindy Shelomita Cipto Wijaya Dada Suhaida Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Dea Putri Anggraini Dedy Setiawan Dedy Suryadi Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dian Octama Putra Dica Lady Silvera Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dista Anggini Disya Yuke Farhana Ditha Yolanda Ramadhani Dri Asmawanti Edgar, Gabeando Edo Agus Pratama Egi Rodlia Fitri Ekbal Santoso Eko Prasetyo Elly Indra Swari Endang Fatmawati Enggar Diah Puspa Arum Erma Yani Ester Salsanabila Jipa Ester Salsanabila Jipa Eva Setia Rini Damanik Fadhilah, Afifah Nurul Fadila, Nazhira Farid Ardyansyah Fatmawati Fatmawati Fauzan, Fikri Haiqal Al Febrianty, Erica Febrila, Ariqo Feby Anisya Nabila Fenni Juniati Manurung Ferinluary, Fadila Fernadi Abi Wijaya Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur Fitrini Mansur FRANCO BENONY LIMBA Fredy Olimsar FRIYANI, RITA Glisina Dwinoor Rembulan Gowon, Muhammad Guna, Rian Adi Gustina, Azira Annisa Nelya Habib Riziq Alkeimi Habiba Diva Amelia Hafiz Assiddiqi Hakima Maris Hakima Maris Halalika Masyruro Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Haryadi Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha Hendri Syahputra Heriyani, Heriyani Hernando, Riski Herwinda Astrina Hizazi , Achmad I KETUT KUSUMA WIJAYA Ida Masriani, Ida Ida Rosinta Ikhdan Fatih Hanif Ikhdan Fatih Hanif Ilham Wahyudi Imam Ripa’i Imam Ripa’i Indah Maharani Putri Indra, Salsabila Ardelia Inggrit Syahla Octalin Irgi Sahrinra Isbul Waton Iskandar Sam Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jipa, Ester Salsanabila Juantara, Billy Akbar Jusmarni, Jusmarni Kartika Malika Putri Kartika Sari Khanifah, Nur Kharimah Murni Kholifah Kholifah Klemens Mere Kurnia, Triono Aries Kurniawan, Rafmil Kurniawati, Rizki Laga, Anastasya Lailia Rahmawati Latresia Aprilia Br. Sitepu Lestari, Rinda Liana, Jenny Lilis Wahyu Ningsih Lindawati Kartika Lismawati Livitri Sri Yunita Sari Lovia Nur Puspita Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah Luluq il Jannah Lutfi Lutfi Lutfi Lutfi Luthfi Luthfi, Luthfi M Rapi Saputra M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rapi Saputra M. Rizal Dika Putra M. Tio Riyando M. Tio Riyando Maisyarah, Nyimas Dian Maria Cristina Raja Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mifthahul Nurzanah Mimi Sintia Nodera Misni Erawati Misni Erwati Mohammad Imron Mohammad Imron Mokhtar, Widad Yuliawati Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Lukman Hakim Muhammad Raghib Ardianto Muhammad Ridwan Muhammad Ridwan Muhammad Ridwan Muhammad Riyan Fahlefi Muhammad Syahratul Ikhsan Muhammad Syahratul Ikhsan Muhardi Achmad Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulyono S. Baskoro Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Mutiara Kinanti Mutiara Rahmi Nada Salsabila Nany Anggriany Natasya Febrina Nazipah Putri, Wiwik Nela Safelia Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ningsih, Novitta Ningtyas, Arie Dea Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Novrianti, Ning Intan Nur Hasanah Nur Sangkut Nuridha Matiin Nurlia Nurnadia Nurohimah Nurul huda Nurul Tsalatsa Azizah Nurul Tsalatsa Azizah Ocha Ananda OKta, Okta Adi Saputra Ozi Saifirman S Paula Agustina Sitorus Prasetiyo, Shidiq Lanang Prasetyo, Primadi Pratama, M Aditiya Pratenta, Christian Prihastuti, Asepma Hygi Primadi Prasetyo Puan Maharanti Puspita, Deta Puti Nursitaning Kusuma Wardani Putra, Dios Nugraha Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI R. Irma Rachmawati, R. Irma Rachman, Al Dzahabi Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahma Deni Putri Haimda Rahma Riskiyah Cahyani Rahmadina Rahmadina Rahmadina Rahmadina Rahmat Da’i Raja Sharah Fatricia Rani Amalia Rani Nur Az-zahra Osman Rara Rara Ratu Munawarah Reni Indah Kurnia Reni Yustien Resame Putri Retha Tesalonika S Revina Zahara Ricgo Putra Andalas Riesna Apramilda Rifal Dwi Putra Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rinda Lestari Rini Oktaviani Putri Riski Hernando Riszki, Riszki Rita Friyani Riwayatiningsih, Rika Rizal Syafiie, Moh. Rizky Ramadhan Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Rusadi, Lia Atthahira Sabina Dewanda Putri Safitri, Yulia Sahrani Amalia Saipul Al Sukri Salman Jumaili Salsa Vonni Indrayani Sam, Iskandar Sarah Sinadela Sari Dewi, Ni Putu Ayu Kartika Sari, Dwi Rahmita Sarni Handayani Puspita Sari Satyaningrum, Dewanti Dwi Selia Meilantika Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Siswahyudianto Sitepu, Latresia Aprilia BR Siti Sarra Siti Umami Khikmah Sitorus, Paula Agustina Sitti Nur Alam Soehadi, Imam Sohabat Nasuha Somad, Tiara Risonia Sonia, Reiny Erica Sri Andini Sri Devi Andriani Sri Handayani Sri Mulyono Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Wahyuni Sri Widiyati Sry Rosita Steven Wilsen Suci Mulyani Sudadi Suhardi Suhardi Suhardi Suhardi Sukini Sukini SUMARIYATI, RINA RUSDIANA Sumarni Sumarni Sumarni Sumarni Sumarni5 Sumarsid Sumarsid Surachman Surachman Suryati Suryati Susfayetti Syafira Ramadhani Syahmardi Yacob Syamsu Rijal Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus TEGAR ZAKI HANAFI Tegar Zaki Hanafi Tegar Zaki Hanafi Teguh Setiawan Wibowo Tiar Natalia Simarmata Tirza Venisia Sinambela Titania Nurul Haliza Tri Agil Azhari Tri Candra Anggraini Triadhi, Joko Triono Aries Kurnia Tumiar Deliana Gultom Uju Ulhaq, Dhiya Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyono Wahyono Wahyu Safittri Wahyu Wiguna Warda Mumtaza Warda Mumtaza Wardani, Puti Wasti Margaretha, Widya Wendy Wenaldo Widad Yuliawati Mokhtar Widakso, Mochamad Badar Ranu Widya Ayu C Widya Sari Wendry Windi Rahayu Setia Ningsih Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yayuk Suprihartini Yeremia Lie Yono Yomivin Varel Hendayana Yosfian Capriranda Aji Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana