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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala Jurnal Ekonomi Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat PANDITA: Interdisciplinary Journal of Public Affairs Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi WINDRADI: Jurnal Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Edukasi Pengelolaan Keuangan Rumah Tangga Bagi Generasi X dengan Metode Kakeibo Anisa Kusumawardani; Dhian Andanarini Minar Savitri; Rahmania Mustahidda; Maulana Ihsan Yusufi S; Ida Ayu
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1592

Abstract

The inability of a married couple to manage income, especially if the income earned is mediocre, will be disastrous for the integrity of the household. Expenses should be managed as well as possible according to the size of the income received. Generation X is a hardworking generation that does not really follow the existing technology, therefore it is difficult to provide counseling on financial literacy when following the times, namely by utilizing smartphone technology. Kakeibo is a Japanese method of saving money that is widely practiced by housewives in Japan. This method means 'household financial ledger'. In Indonesia and most countries, women still play an important role in household fincdferdfances. According to a survey conducted by the Financial Services Authority (OJK), planning and decision-making in the family are dominated by women. So, the partners in this program are PKK RT 05 RW 06 women in Plamongan Sari Semarang village as one of the solutions to reduce the divorce rate due to economic factors. The solution in this community service is training in household financial planning and training in making simple financial records. Planning and making simple financial records are carried out by applying the kakeibo method because the financial planning method originating from Sakura country is easily understood by mothers who are not proficient in using smartphones and other digital tools.
Exploratory Descriptive on the Self-Confidence of Prospective Accountants Toward Economic Digitalization Anisa Kusumawardani; Dhian Andanarini Minar Savitri; Aurel Ariandrani
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.181-190

Abstract

One of the key characteristic features of change in the modern socio-economic environment is information, which manifested in both the dynamic development of the information within the communication technology and in the transformation of the information itself into a strategic resource for the entities’ welfare, especially for an economic entity inside the turbulence of an ever-changing world. Accounting is considered one of the fragments that is significantly impacted by the speeding up of digital transformation. Academics and practitioners have noted several difficulties and issue that comes to the surface concerning the decline of accounting functionality and the reporting value of the information for stakeholders. The existence of new technological capabilities such as artificial intelligence does not eliminate the possibility of alteration on the role of an accountant, and this can create tension for students majoring in accounting. Whether it is a threat or an opportunity for accounting development for the 'generation Z’ facing the AI era. The existing volatility assessment of the future accounting profession has contributed to the decline in motivation of the current generation to see the prestige of the accounting profession, and negatively affected the demand for accounting education. This study examines how future accountants undergo formal education in the face of the digital accounting era, provide actionable recommendations for individuals and organizations to build and maintain self-confidence in the context of Industry 5.0. The analysis used in this study is qualitative methods with phenomenological approaches analyze with QSR NVivo12 which leads to the conclusion that the current vision and role of an accountant who was previously called a record holder must develop to a bigger role that possesses a certain influence within the present-day market and society. The function of an accountant cannot be fully automated, due to the wide variety of accounting functions that require professional judgment based on systems of expertise, experience, and intuition. By achieving a comprehensive vision and role, the acceleration of accounting information technology will require the role of an accountant and not vice versa.
Implementasi Pengelolaan Digital Dana ZIS untuk Stabilisasi Perekonomian Desa Binaan Dompet Dhuafa Jawa Tengah: Studi Kasus Demak, Jawa Tengah Suyatno, Maulana Ihsan Yusufi; Kusumawardani, Anisa; Suyatno, Primadhani Dyah Larasati
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art25

Abstract

Penelitian ini menganalisis dampak pengelolaan digital dana ZIS terhadap stabilisasi ekonomi di desa binaan Dompet Dhuafa, Demak, Jawa Tengah. Penelitian menggunakan metode kualitatif dengan analisis deskriptif, memanfaatkan data primer dari survei lapangan dan wawancara, serta data sekunder. Hasilnya menunjukkan peningkatan penerima manfaat sebesar 140%, dari 500 menjadi 1.200 orang, serta pemberdayaan UMKM yang tumbuh dari 10 menjadi 45 usaha. Waktu distribusi dana ZIS berkurang 50%, dari 7-10 hari menjadi 3-5 hari, dengan transparansi meningkat melalui laporan real-time yang dapat diakses publik. Pendapatan bulanan rata-rata penerima manfaat naik 100%. Penelitian ini menyimpulkan bahwa pengelolaan digital ZIS efektif dalam mempercepat distribusi dana, meningkatkan pemberdayaan ekonomi, dan mendukung stabilisasi ekonomi pedesaan.
Pendampingan Penyusunan Dokumen Pelaporan Keuangan LAZISMU Kabupaten Kutai Timur Kusumawardani, Anisa; Maulana Yusuf , Abdurrahman; Rahma Sudirman , Sitti
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zakat is one of the important pillars in Islam, which requires Muslims to give part of their wealth to those in need. Optimizing the management and reporting of zakat funds in Muhammadiyah is very important to ensure transparency, accountability, and trust from Muzakki (zakat donors) and Mustahik (zakat recipients). This Community Service Activity aims to improve understanding in the field of accounting at Lazismu Kutai Timur, East Kalimantan. The method of implementing this PKM is carried out by means of socialization, namely by delivering material on accounting regulations and techniques. Furthermore, assistance is also provided by directly assisting with problems faced by employees and staff related to accounting. The results obtained from this PKM activity are to improve employee understanding, especially in the management or administration of accounting which can ultimately improve the quality of financial reports. Furthermore, identifying obstacles and challenges faced by employees related to accounting, relevant policy recommendations will be prepared to improve the effectiveness of financial reporting training and education at Lazismu Kutai Timur. This PKM is also expected to provide a real contribution in improving financial reporting at the Lazismu unit of Kutai Timur Regency, as well as providing a better understanding of the importance of financial reporting in local economic development.
Penguatan Kapasitas Manajerial UMKM di Sektor Kuliner Melalui Workshop Keuangan dan Pengelolaan Bisnis Suyatno, Maulana Ihsan Yusufi; Kusumawardani, Anisa; Suyatno, Primadhani Dyah Larasati
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 2 No. 3 (2024): Renata - Desember 2024
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.104

Abstract

Tujuan dari pengabdian ini adalah untuk meningkatkan kapasitas manajerial pelaku UMKM di sektor kuliner di Desa Tanggulsari, Kecamatan Brangsong, Kabupaten Kendal, melalui pelatihan pengelolaan keuangan, pemasaran digital, dan manajemen sumber daya manusia (SDM). Kegiatan ini dilaksanakan dalam bentuk workshop yang diikuti oleh 30 pelaku UMKM lokal, dengan materi yang disesuaikan dengan kebutuhan mereka. Dalam pelatihan ini, peserta diberikan pemahaman tentang pentingnya pengelolaan keuangan yang baik, cara memanfaatkan media sosial untuk pemasaran produk, serta teknik dasar dalam manajemen SDM yang efektif. Evaluasi dilakukan melalui kuesioner dan kuis singkat untuk mengukur pemahaman peserta sebelum dan sesudah pelatihan. Hasilnya menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam pengelolaan keuangan, penggunaan media sosial untuk promosi, dan pengelolaan SDM dalam usaha mereka. Selain itu, peserta juga merasa lebih percaya diri dalam mengelola usaha mereka secara lebih profesional. Pendampingan lanjutan setelah pelatihan juga membantu peserta mengimplementasikan materi yang telah dipelajari. Kegiatan ini menunjukkan bahwa pelatihan berbasis praktik dan penggunaan teknologi digital dapat meningkatkan daya saing UMKM di sektor kuliner, serta berkontribusi pada pengembangan ekonomi lokal. Melalui kegiatan ini, diharapkan pelaku UMKM di Desa Tanggulsari dapat menghadapi tantangan bisnis dengan lebih efektif dan berkelanjutan.
The Influence of Accessibility in Financial Reports, Leadership of the Village Head, Community Participation, Competence of Village Officials on the Accountability of Direct Cash Assistance (BLT) Dapit Harjono; Anisa Kusumawardani
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.11-23

Abstract

This study aims to analyze the influence of Financial Report Accessibility, Village Head Leadership, Community Participation, and Village Apparatus Competence on the accountability of Village Fund Cash Assistance (BLT) management in Bika Hulu Village, Bika District, Kapuas Hulu Regency, West Kalimantan. This study used primary data collected through a questionnaire survey. The research sample was determined using the Slovin formula from a population of 1,001 villagers, resulting in 91 respondents. Data analysis was carried out using the Partial Least Square (PLS) 4.0 method. The results showed that Financial Report Accessibility and Village Head Leadership had a positive and significant effect on the accountability of BLT Village Fund management. Meanwhile, Community Participation and Village Apparatus Competence did not have a significant influence on the accountability of BLT Dana Desa management.
The Influence Of CEO's Face Masculinity, CEO Narcissism, Gender Diversity, And CEO Overconfidence On Tax Aggressiveness Saputri, Indri Widya; Anisa Kusumawardani
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID-19 pandemic has triggered significant economic disruptions worldwide, including in Indonesia, where the government implemented tax incentives to support businesses. While these measures are intended to ease economic pressures, they have also sparked concerns regarding tax aggressiveness, particularly among Shariah compliant companies, which are expected to uphold higher ethical standards. This study examines the impact of CEO characteristics specifically facial masculinity, narcissism, overconfidence, and gender diversity on tax aggressiveness in companies listed on the Indonesia Sharia Stock Index (ISSI). Utilizing a sample of 390 firms selected through purposive sampling, the research applies SPSS for data analysis. The findings indicate that tax aggressiveness is negatively and insignificantly influenced by CEO facial masculinity, positively and insignificantly influenced by CEO narcissism, negatively and significantly influenced by gender diversity, and positively and significantly influenced by CEO overconfidence.
PENGARUH KOMPETENSI PERANGKAT DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERNAL, TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Putri, Winitriwidia Jaya; Kusumawardani, Anisa
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.502

Abstract

This study aims to analyse the extent to which village government competence, transparency, community participation, and internal control systems affect the accountability of village fund management in Jelemuk Village. This research is expected to provide insight into the factors that support or hinder accountability in the management of Jelemuk village funds, so that it can be a recommendation for the village government in improving village financial governance more effectively and sustainably. The research sample was the Jelemuk village government related to the research variables, namely 68 questionnaire with primary data . Data analysis was carried out using the Multiple Linear Regression method with the SPSS 25 analysis tool. The results showed that Village Government Competence, Transparency and Internal Control System had an effect on Village Fund management accountability, while Community Participation had no effect on Village Fund Management Accountability.
Pelatihan Tata Kelola Keuangan Dan Sistem Pembukuan Untuk UMKM Mitra BUMD Kota Bontang Kusumawardani, Anisa; Smith Purba, Alan; Christina Hutabarat, Emayanti; Alfiah Rezkiyanti, Nur; Dwi Jayanti, Rizka; Fitri Harseno, Diah
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 : Juli (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

A training programme was implemented for MSMEs (Micro, Small, and Medium Enterprises) in Bontang City, with a focus on financial governance and bookkeeping systems. These enterprises, in their capacity as partners of BUMD (Regional-Owned Enterprises), were the beneficiaries of this initiative. The objective of the programme was twofold: firstly, to enhance business performance and sustainability; and secondly, to address deficiencies in financial governance and the absence of transparency, which was primarily attributable to conventional or non-existent transaction recording. The objective of this activity is to furnish MSMEs with a comprehension of the principles of sound financial administration and the capacity to implement a bookkeeping system in accordance with SAK EMKM. The implementation method involves the following: first, the identification of in-depth needs; second, the design of a comprehensive curriculum (comprising basic, advanced and specialised modules); and third, the development of concise, compact and relevant teaching materials with specific case studies. The training approach emphasises interaction and practical application through discussions, simulations, and case studies, delivered by experienced instructors. The training programme was found to have yielded substantial improvements in the participants' comprehension of fundamental financial concepts, the accounting cycle, and their practical skills in recording transactions and preparing basic financial statements. The participants' responses indicated a high level of satisfaction with the relevance of the materials and the effectiveness of the delivery methods. The initial impact is evident in the heightened awareness of the significance of record accuracy and sound financial governance, which serves as the basis for internal and external system enhancements. The potential long-term impacts of the initiative include enhanced accuracy of BUMD financial reports, operational efficiency, increased PAD contribution, and improved access to financing for partner MSMEs. The challenges that must be anticipated are limited resources, technology adoption, and the need for ongoing mentoring.
Pemberdayaan UMKM dan Masyarakat Desa Melalui Manajemen Keuangan dan Pemasaran Digital: Strategi Mewujudkan Kemandirian Ekonomi di Desa Purwokerto, Kecamatan Brangsong, Kabupaten Kendal Kusumawardani, Anisa; Savitri, Dhian Andanarini Minar; Suyatno, Maulana Ihsan Yusufi; Prasetya, Aditya Yoga; Praptitorini, Mirna Dyah
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7124

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Purwokerto, Kecamatan Brangsong, Kabupaten Kendal melalui peningkatan kapasitas dalam hal legalitas usaha, pengelolaan keuangan, dan pemasaran digital. Berdasarkan hasil observasi awal, ditemukan berbagai permasalahan yang dihadapi oleh pelaku UMKM, antara lain belum memiliki Nomor Induk Berusaha (NIB), kemasan produk yang kurang menarik, belum memanfaatkan media digital sebagai sarana pemasaran, serta minimnya pemahaman tentang pencatatan keuangan. Metode pelaksanaan kegiatan meliputi tiga tahapan utama, yaitu identifikasi dan pemetaan kebutuhan UMKM, pelaksanaan sosialisasi serta pendampingan secara langsung, dan evaluasi keterlibatan mitra. Kegiatan yang dilakukan meliputi pembuatan NIB, pembuatan akun Google Maps, desain kemasan produk, pembuatan konten digital, pelatihan penggunaan aplikasi BukuWarung, dan sosialisasi pemasaran digital. Hasil kegiatan menunjukkan bahwa pelaku UMKM menunjukkan antusiasme yang tinggi dan mulai memahami pentingnya pengelolaan usaha secara modern dan berkelanjutan. Melalui kegiatan ini, diharapkan UMKM di Desa Purwokerto mampu mengembangkan usahanya secara mandiri dan adaptif terhadap perkembangan teknologi, sehingga dapat berkontribusi dalam peningkatan ekonomi desa.
Co-Authors Abdurrahman Maulana Yusuf Adi Candra, Vebry Agus Irawan Ahmad Fatoni Alan Smith Purba Alfiah Rezkiyanti, Nur Aniari Aniari Aniqotunnafiah Aniqotunnafiah April Laksana Aprilia, Misye Rahma Ardiyansah, Ardiyansah Arnita, Tika Astohar Astohar Aurel Ariandrani Aziza, Pretty Failasufa Cornelius Rantelangi Dapit Harjono Denardo, Denardo Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dwi Jayanti, Rizka Dwi Risma Deviyanti Eka Yuliyanti Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Etik , Ela Fernando, Iqbal Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Harseno, Diah Fitri Wulandari Harsiti Harsiti, Harsiti Hilman, Mohamad Ida Ayu Indah Sabrina, Aji Shafa Indri Yani, Indri Kase, Ratna Kenedi, Kenedi Kiswoyo Krahara, Yuwan Ditra Lewi Malisan Lewi Malisan Lintin, Maylinda Mirna Dyah Praptitorini Mohammad Hafidz Widyatama Muhammad Taufiq Dimas Pratama Munawaroh Munawaroh Noor Salim Nur Rahman, Aisyha Pramitasari, Anisa Pramono, Abdul Chatim Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahma Sudirman , Sitti Rahmania Mustahida Rahmania Mustahidda Raudhah, Thalitha Ridani, Irfan Rozikin, Imam Rudianto Rudianto Sale, Febi Saputri, Indri Widya Sari Ningsih Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Setyawati, Kiki Sibuea, Bunga Tika Ansari Sri Mintarti Sri Mintarti Suyatno, Primadhani Dyah Larasati Turmudhi, Anis Wahono, Didik Wardhana, Syamsu Yoremia Lestari Ginting Zati Fadilla