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All Journal Jurnal Aplikasi Akuntansi Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Pepadu JRAP (Jurnal Riset Akuntansi dan Perpajakan) Indonesian Journal of Advanced Research (IJAR) Jurnal Riset Mahasiswa Akuntansi
Rr. Sri Pancawati Martiningsih
Magister Akuntansi Universitas Mataram, Lombok, Nusa Tenggara Barat
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PEMBUATAN BASIS DATA BERBASIS EXCEL DAN PEMANFAATANNYA DALAM PEMETAAN POTENSI SUMBER DAYA MANUSIA Animah, Animah; Akram, Akram; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.844

Abstract

Currently, all activities are related to digitalization. On the one hand, changes from manual to digitalization have a positive impact if accompanied by an increase in human resource competence. On the other hand, if there is no increase in human resources related to digitalization, it will bring setbacks. Villages are the spearhead of a country. If village officials and the government in the village do not understand digitalization, then it is certain that the country will experience a seatback. A database is an output that results from digitalization. The most crucial thing in a database at the village level is regarding population, whether the database can provide the total number, productive age, education, variety of businesses. If the simplest and most important database is available, the service will be faster, and decision-making will improve.
Effectiveness of Village Financial Information System in Improving Financial Management Accountability: a Study in Paokmotong Village, East Lombok Regency Syakila, Nur’ Ain; Martiningsih, Rr. Sri Pancawati
Indonesian Journal of Advanced Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i12.12826

Abstract

This study aims to analyze the role of the Village Financial System (SISKEUDES) in improving financial management accountability in Paokmotong Village. This system is designed to improve village financial governance to be more transparent, accountable, and effective. In this study, a qualitative method with a descriptive approach was used to obtain data from observations, interviews, and documentation with village officials who play a role in village financial management. The results of the study indicate that the implementation of SISKEUDES has had a positive impact on village financial management, including increasing budget transparency, administrative order, and more accurate reporting. In addition, SISKEUDES also assists village officials in monitoring budget realization and reducing the risk of misappropriation of funds. Thus, SISKEUDES is effective in supporting financial management accountability in Paokmotong Village, and is recommended to be adopted by other villages to achieve better financial management.
PENINGKATAN KAPASITAS PENGELOLA BUMDESA DALAM PENYUSUNAN LAPORAN KEUANGAN MELALUI PELATIHAN APLIKASI AKUNTANSI BUMDESA Lestari, Sabrina Ayu; Raodah, Siti; Sari, Sri Maunanda; Hamdayani, Septya; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.2117

Abstract

Pengelolaan laporan keuangan yang akuntabel merupakan kewajiban setiap BUMDesa sesuai dengan Kepmendesa No.136 Tahun 2022. Namun, pada praktiknya masih banyak pengelola BUMDesa yang mengalami keterbatasan dalam aspek pemahaman akuntansi dan penggunaan teknologi pencatatan, termasuk di BUMDesa Periri Anyar, khususnya unit TPS3R. Permasalahan utama yang dihadapi adalah pencatatan transaksi yang masih dilakukan secara manual dengan Excel tanpa struktur akuntansi yang tepat. Fokus pengabdian ini adalah meningkatkan kapasitas pengelola dalam menyusun laporan keuangan yang sistematis dan sesuai standar akuntansi melalui pelatihan aplikasi akuntansi BUMDesa berbasis Excel. Metode kegiatan terdiri dari observasi dan wawancara awal, penyusunan laporan keuangan berdasarkan data transaksi riil menggunakan aplikasi Excel BUMDesa, serta pelatihan penggunaan aplikasi tersebut. Hasil kegiatan menunjukkan bahwa aplikasi akuntansi BUMDesa mampu memfasilitasi proses pencatatan dan penyusunan laporan keuangan secara otomatis mulai dari jurnal umum, buku besar, neraca saldo, hingga laporan keuangan utama (Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Posisi Keuangan, dan Laporan Arus Kas).
Penerapan SISKEUDES Berbasis Cash Management System Dalam Meningkatkan Akuntabilitas Keuangan Desa Ulandari, Bq Dini Ulandari; Martiningsih, Rr. Sri Pancawati
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.241

Abstract

This study aims to explore the implementation of SISKEUDES that emphasizes the Cash Management System (CMS) to improve village financial accountability in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok Regency. The approach used in this research is descriptive qualitative method. Data collection methods in this study were conducted by observation, interview, and documentation. The informants in the study were the village head, the village treasurer, and the head of planning affairs. The research findings show that the implementation of CMS-based SISKEUDES in Wanasaba Lauk Village has been running well according to the principles of village fund management regulated by the Permendagri Number 20 year 2018. However, there are still problems or shortcomings. Furthermore, regarding accountability assessed by vertical and horizontal accountability indicators, it can be stated that it is increasingly accountable. This study is expected to contribute to expanding readers' knowledge about the implementation of a cash management system-based village financial system. The limitation of this study is that it only examines the implementation of a CMS-based village-level financial system in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok, so the findings obtained cannot be generalized to other locations.
Pengaruh Akuntabilitas, Transparansi Dan Pengawasan Terhadap Kinerja Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) Pada SDN Kecamatan Batukliang Kabupaten Lombok Tengah Maolina Amelya Rosa; Martiningsih, Rr. Sri Pancawati
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2139

Abstract

This study aims to analyze the influence of accountability, transparency, and supervision on the performance of the management of the Operational Assistance Fund for Education Units (BOSP) at Public Elementary Schools (SDN) in Batukliang District, Central Lombok Regency. Problems in the management of BOSP funds that are often found include lack of information transparency, inaccurate reporting, and weak supervision in their use. This study uses a quantitative approach with data collection techniques through distributing questionnaires to respondents involved in the management of BOSP funds, such as principals, treasurers, and school committees. The data obtained were analyzed using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that accountability and supervision have a positive and significant effect on the performance of BOSP fund management, while transparency has a negative and insignificant effect on the performance of BOSP fund management. This finding emphasizes the importance of implementing good governance principles in the management of education funds in order to increase the effectiveness and efficiency of the implementation of the BOSP program at the elementary education unit level.
Analysis of Regency and City Government Financial Reports in Provinsi Nusa Tenggara Barat Utami, Nadhirah Apsari; Martiningsih, Rr. Sri Pancawati
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8656

Abstract

This research aims to analyze the financial condition of district and city governments in West Nusa Tenggara Province for the 2017-2021 period using analysis of financial flexibility ratios, financial independence ratios, and solvency ratios. The type of research used is descriptive quantitative. The research results show that for the group of district and city governments in West Nusa Tenggara Province in the 2017-2021 period that showed the best conditions in the short-term financial solvency dimension was the Bima City Government; the dimension of long-term financial solvency is the Bima Regency Government; the budget solvency dimension is the North Lombok Regency Government; the operational solvency dimension is the North Lombok Regency Government; the dimension of financial independence is the Mataram City Government; the financial flexibility dimension is the West Sumbawa Regency Government; the dimension of service solvency is the West Sumbawa Regency Government.
Fiscal Accounting Strategies in Optimizing Local Revenue Through Taxes on PKB and BBNKB Subki, Fadhila Humaira; Martiningsih, Rr. Sri Pancawati
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11125

Abstract

The purpose of this study is to examine how fiscal accounting techniques are used in NTB Province to handle PKB and BBKNB. This type of study involves a case study that uses descriptive techniques. Documentation and in-depth interviews with the Head of the Technical Implementation Unit (UPTB) of the Regional Tax Service Unit (UPPD) of Mataram City were used to collect data.  The results of the study showed that the following strategies were used to enhance PKB and BBNKB revenue: 1) Community socialization, 2) Increasing the level of assistance provided to taxpayers 3) Law enforcement by working with Jasa Raharja and other law enforcement partners, 4) Offering tax benefits and lottery prizes as a way of showing encouragement.
PENGUATAN TATA KELOLA USAHA MELALUI PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS DIGITAL BUMDES KECAMATAN GUNUNG SARI Indriani, Eni; Inapty, Biana Adha; Martiningsih, Rr. Sri Pancawati
Jurnal Pepadu Vol 5 No 2 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i2.4946

Abstract

BUMDes is a village business established by the village government, whose capital ownership and management are carried out by the village government and the community. The administration of financial reports at partner BUMDes is currently identified as not being optimal due to the low competency of human resources. For this reason, the Community Service Team at the Faculty of Economics and Business, Mataram University, feels it is necessary to provide training and assistance related to strengthening business governance through training activities and assistance in preparing digital-based financial reports. Digitalization is the process of transferring media from all forms of printed documents to digital presentation. The application of digitalization makes things easier for business owners because it can reduce the risk of calculation errors, damage, or loss of financial documents, speed up preparation time, and evaluate business financial results wherever they are. The community service partners that will be embraced are BUMDes in Gunung Sari District, West Lombok Regency, totaling 16 BUMDes. This community service activity will run for 6 months, starting from May to October 2023. The service activity starts with preliminary observation activities through field studies of Bumdes in Gunung Sari District and discussions with village facilitators to obtain information about the problems faced by BumDes. The team designed training activities, which were attended by all BumDes managers in Gunung Sari District along with village assistants. During the training activity, the service team presented material related to the preparation of digital-based financial reports and had discussions with participants who conveyed the problems they faced and then strengthened each other by sharing solutions that could be applied to their respective BumDes. Mentoring activities carried out include accompanying Bumdes in training for Bumdes financial staff.
Analysis of BUMDesa Business Development through Business Model Canvas: (Case STUDY on BUMDesa Trasne, Muncan Village, Kopang District, Central Lombok) Takwani, Baiq Fantri Safarinda; Martiningsih, Rr. Sri Pancawati
Formosa Journal of Applied Sciences Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i7.10348

Abstract

Research entitled Analysis of BUMDesa Business Development through Business Model Canvas: (Case Study of BUMDesa Trasne, Muncan Village, Kopang District, Central Lombok) with the aim of analyzing the obstacles faced by BUMDesa Trasne and providing solutions to resolve the obstacles faced by BUMDesa Trasne with the Business Model Canvas concept. The research method used is qualitative with a case study approach. Data collection techniques in this research are through observation, interviews and documentation. The results of this research show that the main obstacles faced are a lack of human resource skills and expertise, inappropriate management decisions, lack of sincerity from management, simple financial reports, government interference, and lack of community support.
IMPLEMENTING DIGITAL ACCOUNTING INFORMATION SYSTEMS TO ENHANCE FINANCIAL GOVERNANCE IN VILLAGE-OWNED ENTERPRISES (BUMDES): EVIDENCE FROM WEST LOMBOK, NTB Indriani, Eni; Martiningsih, Rr. Sri Pancawati; Inapty, Biana Adha
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.735

Abstract

This study analyzes the implementation of digital accounting information systems to strengthen financial governance in Village-Owned Enterprises (BUMDes) in West Lombok Regency, Indonesia. The research explores user readiness, perceived usefulness, and ease of use in adopting digital financial systems using the Rapid Application Development (RAD) method integrated with the Technology Acceptance Model (TAM). A qualitative-descriptive approach was employed, combining pre-tests, post-tests, field observations, and in-depth interviews with BUMDes managers, village facilitators, and development advisors. The findings reveal that introducing digital accounting systems significantly improved financial reporting accuracy, transparency, and timeliness, particularly among BUMDes with proactive leadership and higher digital literacy. The TAM analysis confirms that perceived usefulness and ease of use strongly influence user acceptance and continued utilization of digital systems, while organizational support and training serve as critical mediating factors. The study demonstrates that digitalization enhances accountability and operational efficiency from a governance perspective, but sustainable transformation requires continuous human resource development through structured education and technical mentoring. Theoretically, this research contributes to extending the TAM framework within community-based financial institutions, illustrating the socio-technical nature of digital transformation in rural contexts. Practically, the results emphasize the need for integrated policy support, including standardized reporting templates, digital infrastructure provision, and incentive-based training for BUMDes managers. Future studies should adopt a longitudinal and mixed-method approach to evaluate long-term impacts and financial performance outcomes.
Co-Authors Akram, Akram Animah Animah Biana Adha Inapty, Biana Adha Eni Indriani Hamdayani, Septya Kadek Reni Sukmawati Lestari, Sabrina Ayu Maolina Amelya Rosa Papin, Dekriano Musbiawan Dearan Raodah, Siti Sari, Sri Maunanda Subki, Fadhila Humaira Syakila, Nur’ Ain Takwani, Baiq Fantri Safarinda Ulandari, Bq Dini Ulandari Utami, Nadhirah Apsari