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Regional financial characteristics and public transparency towards frequency of fraud in the local government Yeni Priatnasari; Djoko Suhardjanto
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2089

Abstract

It has been noted that Corruption in Indonesia today has become a crucial problem that cannot be underestimated. Some news about the occurrence of corruption in the local government is quite concerned. This study aims to look at the influence of both financial characteristics and regional public transparency towards fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive method by looking at local government financial report data and reports from ACCH (Anti Corruption Clearing House). This study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of the ACCH report in 2017. The results of this study are expected to provide advice and input in regional financial governance in all the province to be able to reduce frequency fraud in local governments
Peningkatan Kompetensi Aplikasi Komputer Akuntansi di Wilayah SMK Bregaslang sebagai Persiapan Uji Kompetensi Kejuruan Dewi Kartika; Yeni Priatna Sari; Fitri Priatna Amaliyah; Arifia Priatna Yasmin; Siti Ma’rifatul Muawanah
Jurnal Surya Masyarakat Vol 8, No 1 (2025): November 2025
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.8.1.2025.43-47

Abstract

The development of information technology is currently growing rapidly, causing users and developers of information technology to adapt quickly to keep up with these developments. The purpose of this community service is to provide knowledge and skills to accounting students about the use of accounting computer applications needed by companies. The stages of implementation of this activity include the preparation stage, the implementation stage, and the evaluation stage. The method of implementing this community service activity is the delivery of material followed by direct practice using accounting computer applications. The implementation method is divided into three stages: identifying problems, implementing activities, and evaluating results. In the first stage, the PKM team conducted surveys and interviews at several vocational schools in the Bergaslang area. The second stage, namely the implementation of activities, was carried out by giving lectures, tutorials, and discussions. The final stage, namely evaluation, was carried out by giving pretests and posttests to all PKM participants. Based on the results of the presentation of material delivered by the team of lecturers about improving the competence of accounting computer applications in the Bregaslang Vocational School area as preparation for the vocational competency test, the results were that all participants were able to follow the flow of the material guided by the team of lecturers and were able to carry out the practice of preparing financial reports using Accurate properly. The training conducted has shown an increase in students' skills in improving their computer accounting application competency in the Bregaslang Vocational High School area as preparation for the vocational competency test.
Capacity Building of the Purworejo Regency Health Centre (BLUD) in the Preparation of Strategic and Business Plan Documents Yeni Priatna Sari; Hetika Hetika; Andri Widianto; Yussri Sawani
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 10 No. 1 (2026): May 2026
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v10i1.11054

Abstract

As Puskesmas transition into BLUD entities, they are required to develop structured medium-term planning documents that are both administratively sound and accountable. This community service activity aims to enhance the managerial and technical capacity of BLUD (Public Service Agency) Puskesmas in Purworejo Regency in preparing Strategic and Business Planning documents in accordance with regulations and healthcare service needs. This activity was conducted through workshops and intensive assistance by a team of lecturers from the D3 Accounting Program of Politeknik Harapan Bersama and the D4 Tax Accounting Program of Diponegoro University and Universiti Teknologi Mara, Malaysia, in collaboration with Wahyu Yeni Novi Public Accounting Firm. There are about 28 participants from 14 BLUD in Purworejo. The implementation method included module delivery, case studies, practical document preparation, and evaluation of participants' achievements. The results indicated an improvement in participants' understanding of the concepts and structure of Strategic and Business Planning documents, as well as their technical ability to tailor these documents to the specific characteristics of their respective Puskesmas. It showed that all the BLUDs were able to fulfil the template module for their strategic and business plans.   This intervention model, combining multi-institutional academic collaboration with professional practitioners, proved effective in overcoming common implementation gaps in public sector financial management reforms at the local level.  
Perancangan Sistem Informasi Akuntansi Pengelolaan Keuangan untuk Yayasan Insan Mulia Surakarta Sari, Yeni Priatna; Almasyhari, Abdul Kharis; Aryanto, Aryanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18175

Abstract

Penelitian ini memiliki tujuan untuk melakukan perancangan sistem  informasi akuntansi untuk pengelolaan keuangan khususnya di bagian pembayaran SPP bagi Yayasan Insan Mulia Surakarta yang mengelola SDIT dan SMPIT. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sistem informasi ini diharapkan dapat memberikan kemudahan bagi bendahara Yayasan dalam mengelola keuangan Yayasan, memberikan kecepatan dalam penyajian informasi keuangan serta memberikan keyakinan bahwa dana siswa telah di kumpulkan dengan baik.