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All Journal AKUNTABILITAS Journal of Accounting and Investment Jurnal Aplikasi Akuntansi Dialektika: Jurnal Ekonomi dan Ilmu Sosial 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 RAK (Riset Akuntansi Keuangan) 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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Analisi Tata Kelola Alokasi Dana Desa: (Studi Kasus Pada Desa Bonjeruk, Kecamatan Jonggat, Kabupaten Lombok Tengah) Sukmayadi, Dedi; Martiningsih, Sri Pancawati
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.7176

Abstract

This study analyzes the governance of Village Fund allocation in Bonjeruk Village, with an emphasis on the principles of transparency, accountability, and community participation. The method used in this study is qualitative, which includes data collection through in-depth interviews. The findings indicate that the village government has effectively implemented government accounting principles, with financial reports presented transparently and accessible to the community. Community participation in village deliberations has strengthened a sense of ownership and oversight of budget use. However, challenges remain regarding the community's understanding of fund management mechanisms, which can hinder active participation. This study recommends that education and training be provided to the community to improve their understanding of financial reports, and emphasizes the importance of more intensive cooperation between the village government and the community in the decision-making process. These findings are expected to contribute to the development of more efficient and sustainable Village Fund management policies, as well as support the improvement of community welfare in Bonjeruk Village.
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.
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.
Co-Authors Agustiningsih, Wulandari Akram, Akram Animah Animah Biana Adha Inapty, Biana Adha Dwi Anugrah Putra Eni Indriani Enis Tasia Firdausi, Deni Karunia Hamdayani, Septya Hanani, Tri Kadek Reni Sukmawati Lestari, Sabrina Ayu Maolina Amelya Rosa Papin, Dekriano Musbiawan Dearan Prayitno Basuki, Prayitno Raodah, Siti Rizki, Novia Sari, Sri Maunanda Subki, Fadhila Humaira Sukmayadi, Dedi Syakila, Nur’ Ain Takwani, Baiq Fantri Safarinda Ulandari, Bq Dini Ulandari Utami, Nadhirah Apsari Wardiningsih, Reny