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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Media Mahardhika Jurnal Akademi Akuntansi (JAA) International Journal Of Science, Technology & Management (IJSTM) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) KENDALI: Economics and Social Humanities Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Culture Accounting and Auditing TGO Journal of Community Development
Devi Febrianti
Universitas Muhammadiyah Lamongan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation

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Training on Accounting Recording and Financial Management for PKK Mothers Devi Febrianti; Ira Megasyara; Amrizal Imawan
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.383

Abstract

Household financial management often appears simple, yet many homemakers struggle to manage it well, particularly in planning expenses and maintaining accounting records. The members of the PKK (Family Welfare Empowerment) group in Deket Wetan Village, Lamongan Regency, generally still record their finances traditionally and have never attended any training on financial planning or financial reporting. This community service activity aimed to provide training on family financial management and simple accounting recording so that participants could better manage household finances and minimize debt incurred to meet daily needs. The activity was conducted over two days at the Deket Wetan Village hall and was followed by one week of intensive mentoring, employing lecture, discussion, and practice methods. Its effectiveness was measured through a pre-test and a post-test. The results showed a positive response and a clear improvement in participants' understanding, with the average score rising from 65 in the pre-test to 87.5 in the post-test, while 70% of participants were able to prepare simple bookkeeping independently. These findings indicate that training in simple financial recording effectively enhances homemakers' knowledge and skills in managing family finances. Continued training and periodic mentoring, supported by the active role of the village government, are recommended so that the acquired knowledge is applied sustainably in daily life.
Pengaruh Dana Desa Terhadap Peningkatan Daya Beli Masyarakat yang Terdampak Covid-19 Ninik Mas'adah; Devi Febrianti
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.494

Abstract

This study was conducted to see the impact of village funds in moving forward their level of welfare as measured by people's purchasing power amid the Covid-19 pandemic using qualitative research method. The results of the study imply that village funds play an active role in improving the welfare of rural communities so that they can stimulate the circulation of money and ensure that the wheels of the economy in the village continue to run. This study had fact that the Lamongan Regency Government has made its best efforts in distributing village funds but the level of welfare and purchasing power of the community is not too significant because of the limited BLT funds disbursed by the government. The government needs re-examine the nominal amount of BLT, this has not met the government regulation that recommends a maximum BLT budget of 35% to stimulate an increase in purchasing power.
DETERMINAN KEPATUHAN AKUNTANSI DALAM RANGKA PENGUATAN AKUNTABILITAS DAN PENINGKATAN KOMPETENSI SUMBER DAYA MANUSIA KOPERASI Rudi Wibowo; Devi Febrianti; Ira Megasyara; Jennifer Farihatul Bait; Adi Lukman Hakim
KENDALI: Economics and Social Humanities Vol. 4 No. 2 (2025): KENDALI: Economics and Social Sciences Humanities, November 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i2.1199

Abstract

Koperasi di Indonesia masih mengalami rendahnya kepatuhan akuntansi akibat lemahnya akuntabilitas, keterbatasan kompetensi SDM, serta faktor perilaku seperti persepsi manfaat, norma sosial, dan kontrol perilaku, sehingga diperlukan analisis mendalam untuk memahami determinan kepatuhan akuntansi dalam upaya memperkuat tata kelola dan kualitas SDM koperasi. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, norma sosial, dan kontrol perilaku terhadap kepatuhan akuntansi dalam rangka penguatan akuntabilitas dan peningkatan kompetensi SDM koperasi. Penelitian ini menggunakan metode kuantitatif dan kualitatif dalam menghasilkan outputnya serta penelitian ini mengembangkan metode TPB dalam menganalisis serta mengkonfirmasi hasil penelitiannya. Penelitian ini menggunakan mix methods dengan menggunakan metode kuantitatif dalam menguji hasil penelitian menggunakan alat analisis spss 25 kemudian selanjutnya menggali hasil penelitian dengan metode kualitatif dengan wawancara agar diperoleh hasil penelitian lebih mendalam. Hasil penelitian ini menemukan bahwa persepsi manfaat, norma sosial, dan kontrol perilaku secara signifikan memengaruhi kepatuhan akuntansi, yang pada akhirnya meningkatkan akuntabilitas keuangan dan kompetensi SDM koperasi. Kepatuhan akuntansi koperasi terbukti ditentukan oleh faktor-faktor perilaku sebagaimana dijelaskan dalam Theory of Planned Behavior, yaitu persepsi manfaat, norma sosial, dan kontrol perilaku yang mendorong pengurus untuk melaksanakan pencatatan secara akuntabel. Kepatuhan tersebut tidak hanya memperkuat akuntabilitas organisasi, tetapi juga berkontribusi penting terhadap peningkatan kompetensi SDM koperasi dalam pengelolaan keuangan.
Co-Authors Abdul Majid Adi Lukman Hakim Agasta, M. Dovan Yulian Akbar, Najikhul Assadam, Elvina Astuti, Suryani Yuli Ayunda, Nimas Eva Wany, Eva Fajri, Mega Barokatul Fajriyah, Naza Rahma Farisa, Sofi Alya Hariadi, Bambang Imawan, Amrizal Ira Megasyara Ira Megasyara Ira Megasyara Jennifer Farihatul Bait Kirani, Septya Ninda Masadah, Ninik Maza, Angelica Al’maliki Saliha Naskhi, Rifqi Ahmad Sandi Ninik Mas'adah Ninik Mas’adah Putri, Dewi Arimbi Tri Jaya Putro, Guruh Marhaenis Handoko Rudi Wibowo Salsabila, Zakia Malika Salsabilla, Zhalva Utama, Andi Putra Wicaksono, Gelora Habibie Winata, Wiyorika Septia Zaki Baridwan