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All Journal Jurnal Keperawatan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen Bisnis dan Keuangan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Bisnis Mahasiswa PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Seandanan: Jurnal Pengabdian pada Masyarakat Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital JURNAL AKUNTANSI DAN BISNIS Innovative: Journal Of Social Science Research Jurnal Pengabdian West Science Jurnal Dehasen Mengabdi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Bukit Pengharapan Sharia Economic and Management Business Journal (SEMBJ) ADM : Jurnal Abdi Dosen dan Mahasiswa Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Helmi Herawati, Helmi
Universitas Prof. Dr. Hazairin, S.H Bengkulu
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Penerapan Pencatatan Akuntansi Pada UMKM Gula Semut Aren Kabupaten Rejang Lebong Arnova, Iwin; Herawati, Helmi; Sari, Selpi Nopita
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1276.666 KB)

Abstract

Palm sugar SME's located in Air Meles Atas village, Selupu Rejang sub-district, have tried to carry out various breakthroughs by innovating raw materials in the form of palm sugar into ant sugar products, by creating various types of palm sugar. So it is important to keep records from raw materials to sales and profit and loss obtained by these SMEs, but have not implemented good accounting records in their business, it is necessary to conduct training on the application of accounting records for palm sugar SMEs as a solution to these problems. The training aims to provide soft skills in accounting records and increase understanding of how good accounting records should be for MSME actors. The training method is carried out with the stages of identification, preparation, training and evaluation. The result of this training is that palm sugar business actors have better skills in carrying out financial records and are able to apply them to their MSME businesses.
Pelatihan Batik Cap Dalam Rangka Meningkatkan Kreativitas Pengunjung Rumah Batik Komar Kota Bandung Yuliarti, Iluh; Jaya, Asep Sutra; Herawati, Helmi
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.876 KB) | DOI: 10.37676/jdm.v1i2.2697

Abstract

Batik training is given to visitors aimed at increasing knowledge, experience and creativity as well as having skills in the world of work and can open up opportunities in entrepreneurship. The stamped batik referred to in this case is batik made by stamping using a stamping tool such as a large stamp made of copper that has been designed with a certain motif with dimensions of 20cm x 20cm. Through this training activity, it is hoped that the visitors to the Komar Batik House can develop themselves and be creative in making various forms of stamped batik products according to the wishes and abilities of each of the visitors to the Komar Batik House. The stamped batik training is carried out with various approaches such as through the lecture method, question and answer and practice or practice of making stamped batik directly. Activities are carried out in various stages from the design to the product manufacturing process. The products that have been produced by the Komar Batik House are ties, blouses, shirts and other products.
PELATIHAN DAN PENDAMPINGAN PEMBUKUAN SEDERHANA PADA PABRIK KERUPUK Verliana, Dea; Lesti, Aulia Thasabita; Herawati, Helmi; Chelomitha, Imellia; Saputra, Aris Dwi
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i3.600

Abstract

The aim of this article is to explore training and assistance in simple bookkeeping at a cracker factory. The research method used is qualitative using a case study approach. Data is collected through in-depth interviews, observation, participation and field analysis. The results of the article show that training and bookkeeping assistance at the cracker factory plays an important role in efforts to increase profitsband losses at the factory, as well as identifying and overcoming factory problems that underlie the losses.The conclusion of this article shows that training and mentoring in cracker factories can be an important tool in increasing the effectiveness of cracker factories.
PENGARUH PEMAHAMAN AKUNTANSI, PENERAPAN STANDAR AKUNTANSI KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. INDOMARCO ADI PRIMA BENGKULU Jati, Rio Linggar; Helmi, Helmi Herawati; Iwin, Iwin Arnova
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14506

Abstract

The purpose of this research is to enhance public knowledge about accounting, financial accounting regulations, and how Codexda quality of financial reports is influenced by the internal control system. PT Indomarco Adi Prima in Bengkulu is the object of the research. This study uses a quantitative approach. 51 employees of PT Indomarco Adi Prima located in Bengkulu were asked to fill out a survey. Then, the collected data were analyzed using multiple linear regression. This was done using version 26 of the SPSS program. The results of this study indicate that three factors (X1) affect the quality of financial statements: accounting knowledge (X1), application of accounting principles (X2), and internal control systems (X3). These three components are interrelated, and the adjusted R2 value of 0.247 indicates that they contribute 24.7% to the change in the quality of financial statements. Therefore, researchers are advised to consider other factors that may influence the quality of PT Indomarco Adi Prima Bengkulu's financial statements, such as employee performance and information technology.
Pengaruh Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan terhadap Akuntabilitas Kinerja Inspektorat Kabupaten Bengkulu Tengah Saniya, Tika; Yulianasari, Nina; Herawati, Helmi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1150

Abstract

Public sector organizations are expected to uphold high standards of transparency, accountability, and good governance. In Indonesia, government institutions are required to implement accrual-based accounting systems and internal controls to ensure the quality and reliability of financial reporting. However, questions remain regarding how effectively these elements contribute to performance accountability at the regional level. This study aimed to determine whether the application of accrual-based Government Accounting Standards (SAP), internal control systems (SPI), and the quality of financial reports affect performance accountability at the Inspectorate of Central Bengkulu Regency, both partially and simultaneously. The research employed a quantitative approach, collecting data through questionnaires distributed to 30 employees who met purposive sampling criteria. Responses were measured using a Likert scale. Data analysis was conducted using multiple linear regression with SPSS version 26.0. Prior to hypothesis testing, several classical assumption tests were performed, including validity and reliability tests, as well as normality, multicollinearity, and heteroscedasticity tests. The results revealed that the application of accrual-based SAP, internal control systems, and the quality of financial statements each have a significant and positive impact on performance accountability. These findings underscore the importance of implementing sound financial and administrative practices to improve transparency, efficiency, and trust in government operations, reinforcing the principles of good governance.
Pengaruh Penggunaan Teknologi Aplikasi Qris Dan Literasi Keuangan Terhadap Kegiatan Transaksi Pembayaran Pada Gen Z Rahmadania, Oktri; Herawati, Helmi; Yulianasari, Nina
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.896

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh teknologi aplikasi qris dan literasi keuangan terhada transaksi pembayaran. metode yang digunakan adalah metode kuantitatif. Sampel yang diambil dengan menggunakan rendem sampling dan memakai rumus slovin jadi sampel yang digunakan dalam penelitian ini berjumlah 100 sampel. Penelitian ini menggunakan analisis regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa (1) teknologi aplikasi qris berpengaruh terhadap transaksi pembayaran (2) literasi keuangan berpengaruh terhadap transaksi pembayaran (3) secara simultan teknologi aplikasi qris, literasi keuangan berpengaruh signifikan terhadap transaksi pembayaran. Bagi peneliti selanjutnya disarankan untuk dapat menambah variabel indevenden lainnya seperti persepsi resiko, dengan objek yang lebih luas. This study aims to determine the effect of qris application technology and financial literacy on payment transactions. the method used is a quantitative method. The sample taken using random sampling and using the slovin formula, so the sample used in this study amounted to 100 samples. This study uses multiple linear regression analysis to test the hypothesis. The results of the study show that (1) qris application technology has a effect on payment transactions (2) financial literacy has a effect on payment transactions (3) simultaneously qris application technology, financial literacy has a significant effect on payment transactions. For further researchers, it is recommended to add other independent variables such as risk perception, with broader objects
RASIO AKTIVITAS SEBAGAI INDIKATOR PERPUTARAN ASET DALAM MENUNJANG KINERJA KEUANGAN PADA PT ADI SARANA ARMADA TBK Herawati, Helmi; Rinaldo, Miki
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3730

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya efisiensi dalam pengelolaan aset untuk mencapai kinerja keuangan yang optimal di tengah persaingan bisnis yang semakin kompetitif. PT Adi Sarana Armada Tbk (ASSA) sebagai perusahaan publik di bidang transportasi dan logistik dituntut untuk memaksimalkan pemanfaatan asetnya guna mendukung stabilitas dan pertumbuhan keuangan. Penelitian ini bertujuan untuk menganalisis seberapa besar kontribusi rasio aktivitas—meliputi perputaran total aset, perputaran persediaan, dan perputaran piutang usaha—dalam mencerminkan efektivitas operasional perusahaan selama periode 2023–2024. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan menganalisis data sekunder dari laporan keuangan tahunan ASSA yang telah diaudit. Hasil analisis menunjukkan bahwa perputaran total aset dan perputaran persediaan mengalami penurunan, yang mengindikasikan adanya inefisiensi dalam penggunaan aset dan pengelolaan persediaan. Sebaliknya, rasio perputaran piutang usaha mengalami peningkatan, mencerminkan peningkatan efektivitas dalam penagihan dan pengelolaan piutang. Secara keseluruhan, rasio aktivitas terbukti memberikan kontribusi signifikan dalam mengevaluasi efisiensi operasional perusahaan, serta memberikan landasan yang kuat bagi manajemen dalam menyusun strategi peningkatan kinerja keuangan di masa mendatang.
Analisis Komprehensif Jenis dan Komponen Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan (Studi Kasus PT Angkasa Pura II) Amanda , Aisyah Meutia; Pani Isva Guci; Dinda Dwi Gustia Ninggrum; Nuraini Budi Sofyaningsih; Helmi Herawati
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1305

Abstract

Laporan keuangan merupakan alat penting yang digunakan oleh berbagai organisasi untuk menilai kondisi keuangan dan operasional suatu entitas bisnis. faktor terpenting dalam meningkatkan transparansi dan transparansi informasi keuangan tersebut adalah penggunaan pelaporan keuangan yang akurat, komprehensif, dan sesuai standar. salah satu standar yang paling banyak digunakan adalah PSAK No.1, yang memberikan informasi tentang cara memeriksa laporan keuangan secara umum . Ini mencakup komponen utama yang harus diperiksa, seperti laporan keuangan, laporan laba rugi dan laporan komprehensif lainnya, laporan ekuitas, laporan kas, dan pernyataan tentang laporan keuangan, yang digunakan oleh berbagai organisasi untuk menilai kondisi keuangan dan operasional suatu entitas bisnis. Faktor terpenting dalam meningkatkan transparansi dan keakuratan informasi keuangan tersebut adalah penggunaan pelaporan keuangan yang akurat, komprehensif, dan sesuai standar. Dewan Standar Akuntansi Ikatan Akuntan Indonesia( DSAK IAI ) merupakan badan yang mengawasi penerapan Standar Akuntansi Keuangan ( SAK ) yang menjadi pedoman dalam mengevaluasi laporan keuangan berbagai entitas. Hal ini meliputi komponen utama yang harus diperiksa, seperti laporan keuangan, laporan laba rugi dan laporan komprehensif lainnya, laporan ekuitas, laporan kas, dan laporan tentang laporan keuangan.​ badan yang mengawasi penerapan Standar Akuntansi Keuangan ( SAK ), yang berfungsi sebagai pedoman untuk mengevaluasi laporan keuangan berbagai entitas.​​ Dalam praktiknya, penerapan PSAK No. 1 tidak selalu sempurna dan melibatkan sejumlah pertimbangan, seperti kepatuhan terhadap komponen laporan keuangan dan ambang batas ketidak patuhan terhadap standar.​​​ Tujuan penelitian ini adalah untuk melakukan analisis komprehensif terhadap kinerja PSAK No. 1 pada laporan keuangan PT Angkasa Pura II periode 2020–2022, dengan fokus pada kondisi yang terkena dampak pandemi COVID - 19. temuan studi menunjukkan penelitian menunjukkan bahwa tingkat kepatuhan dibandingkan dengan standar bervariasi berdasarkan komponen dan tahun, sedangkan posisi keuangan menunjukkan tingkat kepatuhan yang lebih tinggi dibandingkan dengan perubahan ekuitas yang sebagian besar masih tidak signifikan.
Analisis Faktor-Faktor yang Mempengaruhi Penerapan Standar Akuntansi Keuangan dalam Penyusunan Laporan Keuangan Niken Lestari, Onnika; Arnova, Iwin; Herawati, Helmi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 10, No 2 (2025): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v10i2.8497

Abstract

This study aims to determine whether there is an influence of human resource competence, information technology, and management commitment on the preparation of financial reports. The type of data in this study is quantitative research, with the data source in this study being primary data obtained directly from respondents through distributing questionnaires to employees. The population in this study were all employees working at PT Palma Mas Sejati, totaling 76 people with various fields of duties and responsibilities. The sample taken by researchers in this study was 35 employees. The independent variable in this study is the preparation of financial reports, the dependent variable is human resource competence, information technology, and management commitment. The results of the study show that human resource competence, information technology and management commitment have an effect on the preparation of financial reports of PT Palma Mas Sejati, Talang Empat Village, Central Bengkulu Regency. This can be shown from the significant value below 0.05 (5%). Human resource competency, information technology, and management commitment simultaneously (together) influence the preparation of financial reports of PT Palma Mas Sejati, Talang Empat Village, Central Bengkulu Regency. This is indicated by the value below 0.05 (5%). The results of this study are expected to be input for companies in improving the quality of financial report preparation by strengthening human resource competencies, more optimal use of information technology, and increasing management commitment in implementing Financial Accounting Standards.
Analisis Penerapan Laporan Keuangan Berdasarkan SAK EMKM (Studi kasus pada UMKM Batik Giriloyo) Edo Mardiansyah; Amanda, Aisyah Meutia; Wesi Oktaviani; Indi Rahmadani; Hadijjah; Mardina Anggraini Nengsi; Dorianto Gustra; Sindi Aprilia; Munti Metralia; Helmi Herawati
PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2025): April
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/pakdemas.v4i2.441

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM Batik Giriloyo dalam menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Pencatatan keuangan yang masih bersifat konvensional, tidak terstruktur, dan belum memisahkan keuangan usaha dengan pribadi merupakan permasalahan yang dihadapi para pemilik usaha . Observasi, pelatihan teknis , dan pendampingan yang intens dan partisipatif adalah beberapa metode yang digunakan. Hasil kegiatan menunjukkan bahwa setelah mendapatkan pelatihan dan bimbingan , peserta UMKM mampu memberikan laporan posisi keuangan dan laporan laba rugi sederhana berdasarkan SAK EMKM Berdasarkan padasemua informasi semua informasi yang tersedia ,tersedia , faktor terpenting dalam menetapkan standar akuntansi adalah literatur akuntansi , modal manusia , dan persepsi kompleksitas standar .Faktor yang paling penting dalam penetapan standar akuntansi adalah literatur akuntansi, modal manusia, dan persepsi kompleksitas standar . Kontekstual terbukti endekatan pendidikan mempunyai kemampuan meningkatkan akuntabilitas kesadaran dan mengurangi resistensi.​kemampuan untuk meningkatkan akunt kesadaranabilitas dan mengurangi resistensi. Kegiatan ini memberikan dampak positif hasil,terhadap pengembangan program keuangan berbasis SAK EMKM dan menjadi landasan pengembangan program pemanfaatan teknologi sederhana dan kolaborasi industri.​​​​​​​​​​​Kegiatan ini memberikan dampak positif terhadap pengembangan program keuangan berbasis SAK EMKM dan menjadi landasan pengembangan program pemanfaatan teknologi sederhana dan kolaborasi industri .​​​​​​​​
Co-Authors A.Ropik, Lika Holipa Aan Zulyanto, Aan Adilah Khalisah Putri Alkerina Sindi Delvia Amanda , Aisyah Meutia Amanda, Aisyah Meutia Angel Bunga Luxchita Anisa Vionita Anjeli, Sherin Apriadi, Mawansa azzarah permata juri, putrii cahyani, dwi sinta Chelomitha, Imellia Dani, Dwi Rahma Desty, Rizha Devi Ika Apriyani Sitanggang Dimas Gilang Wahyudi Dinda Dwi Gustia Ninggrum Dona Oktaviani Dorianto Gustra Dwi Seprianty Marunduri Edo Mardiansyah Efriyanto, Rozi Elviza Diana Febiola, Githa Hadijjah Haryadi Haryadi Herlianti, Putri Indi Rahmadani Iwin Arnova Iwin Arnova Jamilah Jamilah Jati, Rio Linggar Jaya, Asep Sutra Jivia Oktapiani Julizar, Engki Kelvin, Kelvin Imanuela Cristian Yogatama Lestari, Onika Niken Lesti, Aulia Thasabita Maharani, Edlien Nur Mahesa, Siska Zelia Mardiansyah, Edo Mardina Anggraini Nengsi Marunduri, Dwi Seprianty Mawansa Apriadi Melvia, Yose Arta Munawaroh, Nabila Badriyatul Munti Metralia Niken Lestari, Onnika Noprika, Airin Novita Fitriyani Nuraini Budi Sofyaningsih Oktaviani, Dona Oktaviani, Nyedia Oktha Henry Utami, Nadira Panggabean, Restiana Pani Isva Guci Pedi Riswandi Pelangi Hakim Permata Juri, Putri Azzarah Piola Aprilia Putri Azzarah Permata Juri Putriani, Jeni Rahel, Meisyah Rahmadania, Oktri Ramadani, Indi Rejeki Nduru Restiana Panggabean Resty Made Pertiwi Rinaldo, Miki Rolly, Venni Lorenzo Salsa Billha Sumitha Saniya, Tika Saputra, Aris Dwi Saputra, Robi sari, nina yuliana Sari, Selpi Nopita Serly Chantika Seventeen, Winny Lian Sindi Aprilia Siringo-ringo, Sansutri Siska Zelia Mahesa Tanto Hariyanto Tati Lestari Tika Saniya Verliana, Dea Vionita, Anisa Wahyuningsri . Wesi Oktaviani Yose Arta Melvia Yulianasari, Nina Yulianasari, Nina. Yuliarti, Iluh Yundita, Reva Zulika, Zulika