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All Journal AKUNTABILITAS Journal of Accounting and Investment 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 Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Rr. Sri Pancawati Martiningsih
Universitas Mataram
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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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.
Menelisik Unit Usaha Pertashop dalam Upaya Meningkatkan Pendapatan Asli Desa Papin, Dekriano Musbiawan Dearan; Martiningsih, Rr. Sri Pancawati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.05

Abstract

The large number of Pertashop business units that are not running optimally has recently become an obstacle for Pertashop owners. The aim of this research is to analyze the development of the Pertashop business unit and the obstacles that trigger a decline in community interest and to see the ability of the Pertashop business unit at BUM Desa to increase the village’s original income. The research was conducted at BUM Desa Anyar in Anyar Village. This research uses qualitative methods with a descriptive analysis approach. The result of the research show that the Pertashop business unit in Anyar village has experienced a decline in sales volume since the increase in fuel prices has reduced the buying interest of the people of Anyar village. As a result, the Pertashop business unit in the new village has not been able to increase the village’s original income. The survival of the Pertashop business unit in the new village is due to (1) There are expectations from the public regarding their fuel comsumption patterns; (2) There is hope for the government regarding its policies related to prices; and (3) The amount of investment that has been spent to set up a Pertashop business.
EDUKASI LITERASI KEUANGAN DASAR BAGI ANAK ASUH PANTI ASUHAN UNTUK MEMBANGUN KEMANDIRIAN FINANSIAL Biana Adha Inapty; Wirawan Suhaedi; Rr. Sri Pancawati Martiningsih; Jasri Fara Maulina
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
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.v6i2.3140

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dasar serta membangun kemandirian finansial anak asuh di Yayasan Panti Asuhan Nurul Jannah NW. Mitra dalam kegiatan ini merupakan kelompok masyarakat nonproduktif secara ekonomi yang memiliki keterbatasan akses terhadap edukasi keuangan. Metode pelaksanaan kegiatan dilakukan secara sistematis dan partisipatif melalui beberapa tahapan, yaitu sosialisasi, pelatihan, penerapan teknologi sederhana, serta pendampingan dan evaluasi. Materi yang diberikan meliputi pengenalan konsep dasar keuangan, perbedaan kebutuhan dan keinginan, pengelolaan uang saku, serta pentingnya menabung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman literasi keuangan pada anak asuh yang ditunjukkan melalui perbandingan hasil pre-test dan post-test. Selain itu, terjadi perubahan perilaku finansial ke arah yang lebih baik, seperti mulai terbentuknya kebiasaan menabung dan penggunaan uang secara lebih bijak. Kegiatan ini juga meningkatkan keterampilan praktis anak dalam melakukan pencatatan keuangan sederhana serta meningkatkan kapasitas pendamping panti dalam memberikan edukasi secara berkelanjutan. Program ini memberikan dampak positif dalam membangun fondasi kemandirian finansial anak asuh. Dengan dukungan pendamping panti dan keberlanjutan program, kegiatan ini berpotensi memberikan manfaat jangka panjang bagi peningkatan kesejahteraan anak asuh.
Efektivitas Penerapan Sistem Keuangan Desa (SISKEUDES) Dalam Meningkatkan Akuntabilitas Dan Transparansi Laporan Keuangan Desa (Studi Kasus Desa Gelogor, Desa Ombe Baru dan Desa Rumak Kecamatan Kediri) Aldy Irwansyach; Rr. Sri Pancawati Martiningsih
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3137

Abstract

This study describes the effectiveness of implementing the Village Financial System (SISKEUDES) and its impact on the accountability and transparency of financial reports in Gelogor, Ombe Baru, and Rumak villages (Kediri District, West Lombok). Using a qualitative descriptive method, data were collected through interviews, observations, and documentation with 13 selected and community village officials, and then analyzed using the Miles & Huberman model. The results indicate that the implementation of SISKEUDES in Gelogor and Rumak villages has been effective. The system has successfully enhanced the accountability of financial reports as they are prepared in a timely manner, comply with the format of the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018, and are supported by complete documentation. However, transparency is not yet optimal due to the community's lack of understanding regarding technical formats. The main obstacles identified in the research include network infrastructure issues and a lack of training, while the commitment of village leaders serves as a key supporting factor. It is recommended to provide routine training for village officials, improve infrastructure, and simplify the reporting format to make it more accessible and easier for the community to understand.
Pelatihan Business Model Canvas untuk Pengembangan Usaha BUMDesa di Kecamatan Kopang, Lombok Tengah Rr. Sri Pancawati Martiningsih; Victoria Kusumaningtyas Priyambodo; Biana Adha Inapty; Baiq Fantri Safarinda Takwani
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 7 No 1 (2026): Jurnal Abdimas Independen, Mei 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v7i1.3138

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan Business Model Canvas (BMC) kepada pengelola Badan Usaha Milik Desa (BUMDesa) Trasne di Desa Muncan, Kecamatan Kopang, Kabupaten Lombok Tengah, dalam rangka meningkatkan kapasitas mereka untuk mengembangkan usaha desa secara lebih terencana dan sistematis. BUMDesa Trasne menghadapi berbagai hambatan pengembangan usaha, antara lain keterbatasan keterampilan sumber daya manusia, keputusan manajemen yang kurang tepat, laporan keuangan yang sederhana, campur tangan pemerintah dan kurangnya dukungan masyarakat. Metode kegiatan ini meliputi penyampaian materi, simulasi penyusunan rencana bisnis menggunakan BMC, dan diskusi interaktif. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta dalam mengidentifikasi komponen-komponen utama BMC serta merumuskan strategi pengembangan usaha BUMDesa yang potensial, khususnya usaha kolam renang yang memanfaatkan potensi lokal Desa Muncan. Kegiatan ini mendorong komitmen pengurus BUMDesa untuk menerapkan BMC secara mandiri dan berkelanjutan guna menunjang keberhasilan dan keberlangsungan usaha desa.
Implementasi Kebijakan Alokasi Dana Desa (ADD) Pada Pembangunan Dan Pemberdayaan Masyarakat Di Desa Gereneng Timur Kecamatan Sakra Timur Nur Alina; Rr. Sri Pancawati Martiningsih
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.2973

Abstract

This research was based on the importance of the implementation Village Fund Allocation (ADD) in overcoming social inequality and leveraging village potential for community development and empowerment. This study aimed to analyze the implementation of Village Fund Allocation policies to improve the community quality through development and empowerment in Gereneng Timur village. This research method was used as descriptive qualitative research with the collected data techniques through observation, documentation, and interview with several key informants, those are The Village Head, the Head of Planning, the Head of Finance, a youth representative (Chair of the Village Children's Forum) and a community leader of Gereneng Timur village. This research findings showed that the Village Fund Allocation (ADD) was focused on the developing of Gereneng Timur village, such as the construction of irrigation embankments, and community empowerment were aimed at (a) strengthening community participation, and (b) formed the community organizations or groups.
Praktik Dan Akuntabilitas Sanksi Denda Pelanggaran Awig-Awig Berbasis Tri Hita Karana: Studi Etnometodologi I Gusti Agung Wiratama; Rr. Sri Pancawati Martiningsih
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3298

Abstract

Banjar, as a customary non-profit social organization, partly funds its activities through fines sanction imposed for violations of its awig-awig (customary regulations); however, enforcement in practice is often inconsistent and fund management remains loosely structured. This study aims to analyze the practice of imposing fines under the awig-awig of Banjar Karya, Rendang Bajur Village, Gunungsari, and the accountability process for managing the resulting fine funds from the perspective of Tri Hita Karana. The study employs a qualitative method with an ethnomethodological approach, drawing on interviews, participatory observation, and documentation involving the chairperson, secretary, treasurer, and members of Banjar Karya, analyzed through the stages of indexicality, reflexivity, and contextual action. The findings reveal three main points. First, fine sanctions under the awig-awig are not fully enforced; only certain types of fines, such as pecikrem, minggel, ngayah, pralaya, patus, megebagan, and pupuan, are consistently applied, shaped by social solidarity, members' circumstances, and limited socialization. Second, the fine record-keeping system remains simple and is handled separately by the treasurer and the secretary, creating potential confusion over responsibility. Third, the accountability process reflects the values of Tri Hita Karana through the dimensions of Parahyangan, Pawongan, and Palemahan, indicating that accountability is understood not merely as financial responsibility but also as a social and spiritual value. This study contributes to enriching the literature on culturally grounded non-profit accounting and offers a reference for developing alternative accountability models for similar customary organizations in Indonesia.
Co-Authors Akram, Akram Aldy Irwansyach Animah Animah Baiq Fantri Safarinda Takwani Biana Adha Inapty, Biana Adha Dwi Anugrah Putra Eni Indriani Enis Tasia Hamdayani, Septya I Gusti Agung Wiratama Jasri Fara Maulina Kadek Reni Sukmawati Lestari, Sabrina Ayu Maolina Amelya Rosa Nur Alina Papin, Dekriano Musbiawan Dearan Prayitno Basuki, Prayitno Raodah, Siti Sari, Sri Maunanda Subki, Fadhila Humaira Suhaedi, Wirawan Syakila, Nur’ Ain Takwani, Baiq Fantri Safarinda Ulandari, Bq Dini Ulandari Utami, Nadhirah Apsari Victoria Kusumaningtyas Priyambodo