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Sistematis Literatur Review (SLR) : Peningkatan Kapasitas dan Pengelola Sumber Daya dalam Usaha Mikro, Kecil dan Menengah pada Badan Usaha Milik Desa Hambali Hanafia; Irzami Hawa; Katarina Rika Apriliana; Iriyanti Iriyanti; Agus Munandar
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023 In Press
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1394

Abstract

The purpose of this study is to analyze capacity building and resource management in micro, small and medium enterprises, village-owned enterprises, namely in the field of human resource development and training in several villages by providing ongoing assistance and collaborating with various parties. The study used a systematic literature review approach through several stages, namely identifying research questions, establishing a data base for research results, selecting relevant research results and indexing data extraction, synthesizing results using narrative methods and presenting data. Methodology This research was conducted with a search engine (Google Chrome) using the address https://scholar.google.com/ chosen according to the address of the largest open database website that can be accessed by many parties who search with the search term "UMKM BUMDES. PDFs”. From the results of a literature review search found 31 articles with topics related to MSMEs using BUMDes then the results of the analysis show that creative industry synergy is needed, this synergy requires a support system, namely the state, universities, the media and the business world. state support is very important in this case then the university can help with concept development and further assistance the mass media is a means of publication and village products then the community can become successful and the company can become a productive partner in the village. Then it is then managed by several regions in Indonesia starting from planning to controlling BUMDes so that it continues to run well then it is regulated in regulations and based on the approved articles of association. As for how to start a business such as services and trade as well as BUMDes management can be done digitally so that management can function optimally.
SYSTEMATIC LITERATURE REVIEW: PENERAPAN SISTEM INFORMASI UNTUK MENDUKUNG PENINGKATAN KUALITAS LAPORAN KEUANGAN DI BADAN USAHA MILIK DESA (BUMDES) iriyanti iriyanti; Agus Munandar
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1563

Abstract

AbstrakKualitas laporan keuangan di BUMDES sangat penting sebagai bentuk transparansi dan akuntabilitas publik. Penelitian ini mengulas mengenai Penerapan Sistem Informasi untuk Mendukung Peningkatan Kualitas Laporan Keuangan di Badan Usaha Milik Desa (BUMDes) dengan menggunakan metode Systematic Literature Revier (SLR) dengan mengumpulkan artikel yang relevan melalui Google Chrome dengan fokus pada laman Google Scholar sehingga memperoleh total 16 artikel selama tahun 2022 sampai dengan 2023. Hasil dari RQ 1 mengenai metode penelitian memperoleh 4 hasil yaitu Uji Hipotesis, Analisis, Research and Development dan Penyuluhan, Pelatihan, dan Penampingan. Selanjutnya hasil dari RQ 2 mengenai lokasi penelitian memperoleh 15 hasil yaitu Pematang Serai, Makassar, Solomerto, Cemara Asri, Jawa Timur. Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, dan Teja Perceka. Kemudian hasil dari RQ 3 mengenai tahun publikasi memperoleh 2 hasil yaitu tahun 2022 dan tahun 2023. Terakhir hasil dari RQ 4 mengenai media publikasi memperoleh 15 hasil yaitu The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Jurnal Akuntansi, Manajemen & Perbankan Syariah, JURPIKAT (Jurnal Pengabdian Kepada Masyarakat), Jurnal Sosial Humaniora Sigli (JSH), Digilib Universitas Bosowa Makassar, Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, Jurnal of Management & Business, Hita Akuntansi dan Keuangan, Jurnal Ekonomi, Jurnal Pendidikan dan Konseling, Digilib UIN Syarif Hidayatullah, Jurnal Media Komunikasi Ilmu Ekonomi, dan Bernas : Jurnal Pengabdian Kepada Masyarakat.Kata Kunci: Systematic Literature Review (SLR); Penerapan Sistem Informasi; Peningkatan Kualitas Laporan Keuangan; BUMDes.AbstractThe quality of financial reports in Village-Owned Enterprises (BUMDes) is crucial as a form of transparency and public accountability. This research discusses the Implementation of Information Systems to Support the Enhancement of Financial Report Quality in Village-Owned Enterprises (BUMDes) using the Systematic Literature Review (SLR) method. Relevant articles were collected through Google Chrome, with a focus on the Google Scholar platform, resulting in a total of 16 articles from the period 2022 to 2023. The findings of Research Question 1, concerning research methods, yielded four outcomes: Hypothesis Testing, Analysis, Research and Development, and Counseling, Training, and Mentoring. Furthermore, the outcomes of Research Question 2, regarding the research locations, produced 15 results: Pematang Serai, Makassar, Solomerto, Cemara Asri, East Java, Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, and Teja Perceka. Subsequently, the results of Research Question 3, pertaining to the publication years, resulted in two years: 2022 and 2023. Finally, the outcomes of Research Question 4, regarding publication media, encompassed 15 venues: The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Journal of Accounting, Management & Islamic Banking, JURPIKAT (Journal of Community Service), JSH (Journal of Social Humanities Sigli), Universitas Bosowa Makassar Digital Library, Fair Value: Scientific Journal of Accounting and Finance, Journal of Management & Business, Hita Accounting and Finance, Journal of Economics, Journal of Education and Counseling, UIN Syarif Hidayatullah Digital Library, Journal of Media Communication in Economics, and Bernas: Journal of Community Service.Keywords: Systematic Literature Review (SLR); Implementation of Information Systems; Enhancement of Financial Report Quality; BUMDes.
Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Konservatisme Akuntansi di Indonesia selama Pandemi Covid-19 Iriyanti Iriyanti; Mayang Sari Edastami
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p394-407.36128

Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Konservatisme Akuntansi pada Perusahaan Jasa, Sektor Infrastruktur, Sub Sektor Utilitas dan Transportasi pada Masa Pandemi Covid-19 yang menerbitkan laporan publikasi tahunan selama periode 2020-2022. Data terkait Struktur Kepemilikan dan Karakteristik Dewan diperoleh melalui website masing-masing perusahaan. Metode penelitian adalah uji hipotesis dengan menggunakan 81 data sampel. Penelitian ini mengajukan 5 hipotesis, 4 hipotesis terpenuhi, dan 1 hipotesis ditolak. Hasil penelitian adalah Kepemilikan Pribadi berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Kepemilikan Manajerial berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Frekuensi Rapat Dewan tidak berpengaruh terhadap Konservatisme Akuntansi, Ukuran Dewan Komisaris berpengaruh negatif signifikan terhadap Konservatisme Akuntansi Independensi Dewan Komisaris mempunyai pengaruh signifikan dengan arah positif terhadap Konservatisme Akuntansi, dan terakhir Kepemilikan Institusional, Kepemilikan Manajerial, Frekuensi Rapat Dewan Komisaris, Ukuran Dewan Komisaris, dan Independensi Dewan Komisaris secara simultan mempunyai pengaruh signifikan terhadap Konservatisme Akuntansi.