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All Journal Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Mandiri Dedikasi: Jurnal Pengabdian Kepada Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Intelek Dan Cendikiawan Nusantara Journal of Sharia Economics, Banking and Accounting
Lili Wahyuni
Universitas Mahaputra Muhammad Yamin
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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EDUKASI PENCATATAN DAN PEMBUKUAN SEDERHANA PADA KERAJINAN SONGKET SILUNGKANG DEMI MEWUJUDAKAN WIRAUSAHA FROM LOCAL TO GLOBAL Siska Yulia Defitri; Juita Sukraini; Rita Dwi Putri; Witra Maison; Nidia Anggreni Das; Lili Wahyuni; Aldo Sofari; Desrial Ori Putra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i2.2874

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but not all MSMEs have the ability to make financial reports. Meanwhile, financial statements provide benefits in describing business conditions. The purpose of the service is to provide education to MSMEs in this case the Silungkang Songket Craft so that they can understand and make simple financial reports at least. The method of devotion is carried out by providing materials and direct training in front of the Silungkang Songket Craft business actors. The hope of this service is that these business actors can make strategic decisions in an effort to develop their business from a local to a global level through the financial information available in the bookkeeping of financial statements
PENGUATAN LEMBAGA BUMNAG PURO NAGARI KOTO LAWEH, KECAMATAN LEMBANG JAYA, KABUPATEN SOLOK Nidia Anggreni Das; Edi Firnando; Yulhan Yuhan; Yendi Putra; Rita Dwi Putri; Witra Maison; Lili Wahyuni; Siska Yulia Defitri; Juita Sukraini; Aldo Sofari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 11: November 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

According to PP 11 of 2021, Village-Owned Enterprises, hereinafter referred to as Village BUM, are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the maximum welfare of the village community. BUM-Nag is a form of alternative business entity that needs special attention and is developed to improve the nagari economy, with the aim that the birth of Bum-Nag can create new economic resources for Nagari that are used for the economic welfare of the Nagari people. The service activity aims to contribute thoughts and counseling on strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Koto Laweh, Lembang Jaya District, Solok Regency. Community service uses the Group Discussion Forum (FGD) method, assistance and counseling carried out by delivering BUMNag Institutional material by UMMY Solok Lecturers. The result to be achieved in this service activity is to improve science, understanding and and the ability or capacity of Nagari's apparatus to strengthen the institution and management of BUM-Nag as a form of efforts to improve the Nagari economy.
Pengaruh Motivasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada OPD Kota Solok) Novita Sari; Witra Maison; Lili Wahyuni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1510

Abstract

The study aims to find out how much motivation influences the tendency of accounting fraud in the Solok City Regional Apparatus Organization. The research sample of 72 respondents consisted of the Head, Head of Finance, and treasurer in each OPD in Solok City.   Data collection used a questionnaire with a Likert scale.  Data analysis was carried out using simple linear regression analysis. The results of data analysis showed that overall, there was no significant influence of motivation on the tendency of accounting fraud in the Solok City regional apparatus organization
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2020-2023) Deswinta Yulia Putri; Lili Wahyuni; Rita Dwi Putri
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.869

Abstract

This study was conducted because several previous studies on the variables of Liquidity and Company Size on Company Financial Performance produced different findings so that they are interesting to review. This type of research is quantitative research, where the review of the explanation level is associative research with a causal relationship. The unit of analysis in this study is the Food and Beverage sub-sector companies listed on the IDX for the period 2020-2023. The population in this study was 42 companies and the number of samples was 24 companies, so there were 96 samples. The results of this study indicate that Liquidity does not affect the Company's Financial Performance, Company Size does not affect the Company's Financial Performance and Liquidity and Company Size do not affect the Company's Financial Performance.
Analisis Perlakuan Akuntansi Pendapatan PSAK 23 pada Perusahaan Travel Umroh PT. Rangkayo Mulia Haramain Muhammad Faris Al Amin; Rita Dwi Putri; Lili Wahyuni
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1335

Abstract

The purpose of this study was to determine whether the measurement, recognition, disclosure, and accounting treatment methods for revenue at PT. Rangkayo Mulia Haramain Tour & Travel comply with PSAK No. 23. This study used a descriptive method with a quantitative approach. The data sources used in this research are primary through observation and interviews and the main source of the research is the company's financial reports. The results of the study indicate that revenue measurement at the company is carried out based on the transaction value agreed upon between the company and its customers. However, in recognizing revenue the company still uses the cash basis method, where revenue is recognized when cash is received by the company. This causes transactions that occur before cash is received not to be recorded as receivables, so the exact value of the company’s receivables cannot be determined. In addition, revenue disclosure in the financial statements has not clearly included accounting policies because the company still uses the cash basis method. Therefore, the accounting treatment of revenue applied by PT. Rangkayo Mulia Haramain Tour & Travel has not fully complied with PSAK No. 23.
Pendampingan Penerapan Pencatatan Keuangan Sederhana dalam Pengembangan Usaha UMKM Yoyo Ice Cream: Assistance in Implementing Simple Financial Record-Keeping for the Development of the Yoyo Ice Cream MSME Lili Wahyuni; Nidia Anggreni Das; Husni Taufik Dzakiyyah; Elvina Indriati; Chintia Devina Hamdi; Nurlisafani
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Januari 2026
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v6i1.4875

Abstract

Abstrak Usaha mikro, kecil, dan menengah (UMKM) masih menghadapi permasalahan dalam pengelolaan keuangan, khususnya pada pencatatan keuangan yang belum tertib dan terstruktur. Keterbatasan pemahaman pelaku usaha terhadap akuntansi sederhana menyebabkan pencatatan pemasukan dan pengeluaran belum dilakukan secara konsisten, serta belum adanya pemisahan antara keuangan pribadi dan keuangan usaha. Kegiatan ini bertujuan untuk mengembangkan usaha UMKM es krim Yoyo melalui penerapan pencatatan keuangan sederhana guna meningkatkan pengelolaan keuangan dan keberlanjutan usaha. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi terhadap pelaku UMKM es krim. Pelaksanaan kegiatan dilakukan melalui edukasi dan pendampingan terkait pencatatan keuangan sederhana yang meliputi pencatatan transaksi harian, perhitungan laba rugi sederhana, serta pemisahan keuangan pribadi dan usaha. Hasil kegiatan menunjukkan bahwa sebelum pendampingan, pencatatan keuangan usaha es krim masih bersifat sederhana dan tidak terstruktur. Setelah dilakukan pendampingan, pelaku usaha menunjukkan peningkatan pemahaman dan kesadaran akan pentingnya pencatatan keuangan yang rapi, jujur, dan sesuai dengan kondisi usaha. Penerapan pencatatan keuangan sederhana memberikan dampak positif dalam meningkatkan akuntabilitas keuangan serta mendukung pengembangan dan keberlanjutan UMKM es krim Yoyo. Kata kunci : UMKM, pencatatan keuangan sederhana, pengembangan usaha, akuntabilitas keuangan Abstract Micro, Small, and Medium Enterprises (MSMEs) commonly experience difficulties in financial management, particularly in maintaining systematic financial records. Limited knowledge of basic accounting leads to inconsistent recording of financial transactions and the lack of separation between personal and business finances. This community service activity aimed to improve the financial management of the Yoyo ice cream MSME through the implementation of simple financial record-keeping. A descriptive qualitative approach was employed, with data collected through interviews, observations, and documentation. The activity was conducted through education and mentoring on simple financial recording, including daily transaction records, basic profit and loss calculations, and the separation of personal and business finances. The results showed an improvement in the MSME owner’s understanding and awareness of the importance of proper financial records, which contributed to better financial accountability and supported business sustainability. Keywords: MSMEs, simple financial record-keeping, community service, financial accountability
Peran Akuntan Forensik dalam Membaca Niat di Balik Angka pada Pembuktian Fraud Audit Investigatif Lili Wahyuni; Era Sonita; Vinka Tahiyatul Nurul Hikmah; Sarah Sarah; Jabil Rahmatullah; Hafitra Hafitra
Journal of Sharia Economics, Banking and Accounting Vol 3, No 1: 2026
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v3i1.386

Abstract

Penelitian ini bertujuan untuk menyusun rencana percepatan bagi UMKM syariah dengan memanfaatkan teknologi digital dan inklusi keuangan berdasar informasi terbaru dari lembaga pemerintah. Metode yang diterapkan adalah analisis kualitatif deskriptif dengan menyelidiki dokumen dari laporan OJK, BPS, dan Bank Indonesia untuk periode 2024-2025. Temuan dari penelitian ini menunjukkan adanya masalah struktural yang ditunjukkan oleh rendahnya jumlah kepemilikan NIB yang hanya mencapai 1,22% dan laporan keuangan resmi yang hanya 3,51%. Ada juga perbedaan besar sekitar 30,01% antara tingkat pemahaman keuangan syariah yang mencapai 43,42% dengan akses keuangan syariah yang hanya 13,41%. Perubahan digital seperti QRIS, fintech syariah, dan alat filantropi (CWLS) telah terbukti menjadi pendorong untuk meningkatkan efisiensi dalam operasi dan keterbukaan. Sebagai kesimpulan, percepatan UMKM membutuhkan kerjasama antara penguatan legalitas, kemampuan digital, dan penyelarasan peraturan yang sesuai dengan prinsip Maqashid Sharia untuk menutupi kekurangan dalam inklusi. Strategi ini diharapkan dapat meningkatkan ketahanan ekonomi UMKM di masa perubahan digital.
Analisis Rasio Keuangan Daerah dalam Menilai Kinerja Keuangan Pemerintah Kota Solok, Kota Padang, dan Kota Payakumbuh Tahun 2023–2024 Siska Yulia Defitri; Elsa Febri Almina; Aulia Nanda Putri; Disa Fide Kasoa; Chintia Devina Hamdi; Lili Wahyuni
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Kinerja keuangan pemerintah daerah merupakan salah satu indikator yang digunakan untuk menilai kemampuan pemerintah dalam mengelola sumber daya keuangan secara efektif, efisien, transparan, dan akuntabel. Penilaian tersebut dapat dilakukan melalui analisis rasio keuangan yang bersumber dari Laporan Realisasi Anggaran (LRA) sehingga mampu menggambarkan kondisi keuangan daerah dan menjadi dasar dalam pengambilan kebijakan. Penelitian ini bertujuan untuk menganalisis dan membandingkan kinerja keuangan Pemerintah Kota Solok, Kota Padang, dan Kota Payakumbuh Tahun Anggaran 2023–2024 menggunakan rasio kemandirian, rasio efektivitas, dan rasio pertumbuhan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan memanfaatkan data sekunder berupa Laporan Realisasi Anggaran yang diperoleh dari Badan Pemeriksa Keuangan Republik Indonesia dan pemerintah daerah terkait. Hasil analisis menunjukkan bahwa masing-masing pemerintah daerah memiliki tingkat kinerja keuangan yang berbeda pada setiap rasio, yang mencerminkan adanya perbedaan kemampuan dalam mengelola pendapatan dan belanja daerah. Perbedaan tersebut menunjukkan bahwa pengelolaan keuangan daerah dipengaruhi oleh kemampuan pemerintah daerah dalam mengoptimalkan pendapatan serta mengalokasikan belanja secara efektif dan efisien. Dengan demikian, analisis rasio keuangan dapat digunakan sebagai alat evaluasi untuk menilai kinerja keuangan pemerintah daerah sekaligus menjadi dasar dalam meningkatkan kualitas pengelolaan keuangan daerah pada periode berikutnya.
Co-Authors Aldo Sofari Aulia Nanda putri Chintia Devina Hamdi Das, Nidia Anggreni Desrial Ori Putra Deswinta Yulia Putri Disa Fide Kasoa Edi Firnando Elsa Febri Almina Elvina Indriati Era Sonita Hafitra Hafitra Husni Taufik Dzakiyyah Jabil Rahmatullah Juita Sukraini Muhammad Faris Al Amin Novita Sari Nurlisafani Rita Dwi Putri Sarah Sarah Siska Yulia Defitri Vinka Tahiyatul Nurul Hikmah Witra Maison Yendi Putra Yulhan Yuhan