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All Journal AKUNTABILITAS Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Auditing, Finance, and Forensic Accounting JURNAL AKUNTANSI UNIVERSITAS JEMBER EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Akuntansi Jurnal Abdi Insani Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Akuntansi AKTIVA Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Pepadu Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi eJEBA JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Biana Adha Inapty, Biana Adha
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pelatihan Business Model Canvas untuk Pengembangan Usaha BUMDesa di Kecamatan Kopang, Lombok Tengah Rr. Sri Pancawati Martiningsih; Victoria Kusumaningtyas Priyambodo; Biana Adha Inapty; Baiq Fantri Safarinda Takwani
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 7 No 1 (2026): Jurnal Abdimas Independen, Mei 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v7i1.3138

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan Business Model Canvas (BMC) kepada pengelola Badan Usaha Milik Desa (BUMDesa) Trasne di Desa Muncan, Kecamatan Kopang, Kabupaten Lombok Tengah, dalam rangka meningkatkan kapasitas mereka untuk mengembangkan usaha desa secara lebih terencana dan sistematis. BUMDesa Trasne menghadapi berbagai hambatan pengembangan usaha, antara lain keterbatasan keterampilan sumber daya manusia, keputusan manajemen yang kurang tepat, laporan keuangan yang sederhana, campur tangan pemerintah dan kurangnya dukungan masyarakat. Metode kegiatan ini meliputi penyampaian materi, simulasi penyusunan rencana bisnis menggunakan BMC, dan diskusi interaktif. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta dalam mengidentifikasi komponen-komponen utama BMC serta merumuskan strategi pengembangan usaha BUMDesa yang potensial, khususnya usaha kolam renang yang memanfaatkan potensi lokal Desa Muncan. Kegiatan ini mendorong komitmen pengurus BUMDesa untuk menerapkan BMC secara mandiri dan berkelanjutan guna menunjang keberhasilan dan keberlangsungan usaha desa.
Identification of Bumdes (Village Owned Enterrise) Problems in Villages of Gunung Sari District of Look Barat Regeny Biana Adha Inapty; M Ali Fikri; Iman Waskito
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.308

Abstract

BUMDes (Village Owned Business) is a business unit that is hoped to become a revenue generating unit for the Village Government In reality, Bumdes faces many problems. Related to this fact, our research tries to identify problems that occur in the field. Methodology of this research is qualitative research with village heads, BUMDes managers, and local village assistants as informants. The results show that the problems that are still faced by BUMDes are low quality of human resources, regulation, the small percentage of capital participation by villages to BUMDES, bookkeeping, evaluation, cooperation has not been widely carried out with outside parties, products from the community have not been accommodated by BUMDes, much of village potential have not been explored and developed. We suggest the importance of a strong commitment of the leaders, improve the human resources capability, create collaboration with many parties, explore the village potentials. The implication of this research is hoped to become an additional information for the Village Government and Bumdes in managing their business units
SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, GENDER DAN KUALITAS LAPORAN KEUANGAN Biana Adha Inapty; Wirawan Suhaedi; Rr Sri Pancawati M; Nabila Putri Maharani
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4382

Abstract

Drawing upon the framework of Agency Theory, this research investigates the influence of Accounting Information Systems (AIS), Internal Control Systems (ICS), and gender on the quality of financial statements (QFS). This theory posits that agency problems arise from potential conflicts of interest and information asymmetry between managers (agents) and owners (principals). Consequently, strong governance mechanisms, such as AIS, ICS, and effective oversight, are required to align interests and ensure accountability. Employing a quantitative design, the study collected primary data through questionnaires administered within local government entities. The hypotheses were tested through multiple regression analysis. The findings indicate that AIS and ICS contribute positively to enhancing the relevance, reliability, and timeliness of financial statements. Another significant finding is the positive influence of gender on QFS, where the presence of women in managerial structures or audit committees improves objectivity and the effectiveness of oversight, thus mitigating potential opportunistic managerial behavior. This aligns with the principles of Agency Theory, which regards strong control mechanisms as key to reducing conflicts of interest and agency costs. Managerially, the findings highlight the importance of optimizing integrated accounting information systems, reinforcing internal control functions, and promoting gender diversity in corporate governance structures. The combination of these three factors is proven to enhance financial reporting quality, strengthen oversight mechanisms, and reduce agency problems.
Penguatan Literasi Keuangan dan Manajemen Resiko untuk Ketahanan Ekonomi Perempuan Animah Animah; Saipul Arni Muhsyaf; Biana Adha Inapty; Nur Indah Haazimah Afilah
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 4 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v6i4.3197

Abstract

ABSTRACTLimited financial literacy and inadequate understanding of risk management remain significant challenges for women in managing household and business finances, potentially affecting household economic resilience. This community service program focused on strengthening financial literacy and risk management to enhance women's capacity to make sound financial decisions. The program aimed to improve participants' knowledge, skills, and awareness regarding financial planning, budgeting, financial record-keeping, debt management, savings, and the identification and mitigation of financial risks. A participatory approach was employed through educational sessions, training, interactive discussions, case studies, and practical exercises on budgeting and simple financial bookkeeping. The program evaluation was conducted through participant observation and a comparison of participants' understanding before and after the activities. The results indicated an improvement in participants' understanding of financial literacy and risk management principles, enhanced ability to prepare financial plans, and increased awareness of the importance of managing financial risks to maintain household economic stability. This community service program is expected to contribute to strengthening women's economic resilience, enabling them to respond more effectively to economic challenges in a sustainable manner. ABSTRAKRendahnya tingkat literasi keuangan dan terbatasnya pemahaman mengenai manajemen risiko masih menjadi tantangan yang dihadapi perempuan dalam mengelola keuangan keluarga maupun usaha, sehingga berpotensi memengaruhi ketahanan ekonomi rumah tangga. Pengabdian kepada masyarakat ini berfokus pada penguatan literasi keuangan dan manajemen risiko sebagai upaya meningkatkan kapasitas perempuan dalam mengambil keputusan keuangan yang tepat. Tujuan kegiatan ini adalah meningkatkan pengetahuan, keterampilan, dan kesadaran peserta mengenai pengelolaan keuangan, penyusunan anggaran, pencatatan keuangan, pengelolaan utang, tabungan, serta identifikasi dan mitigasi risiko keuangan. Metode yang digunakan adalah pendekatan partisipatif melalui penyuluhan, pelatihan, diskusi interaktif, studi kasus, dan praktik penyusunan anggaran serta pencatatan keuangan sederhana. Evaluasi dilakukan melalui observasi partisipasi peserta serta perbandingan tingkat pemahaman sebelum dan sesudah kegiatan. Hasil pengabdian menunjukkan adanya peningkatan pemahaman peserta mengenai prinsip-prinsip literasi keuangan dan manajemen risiko, meningkatnya kemampuan dalam menyusun perencanaan keuangan, serta tumbuhnya kesadaran akan pentingnya pengelolaan risiko untuk menjaga stabilitas ekonomi keluarga. Kegiatan ini diharapkan dapat menjadi langkah awal dalam memperkuat ketahanan ekonomi perempuan sehingga mampu menghadapi berbagai tantangan ekonomi secara lebih mandiri dan berkelanjutan.
Co-Authors Adithya Bayu Suryantara Ahmad Rifai Ahmad Rifa’i Animah Animah Ari, Utami Avista Dwi Baiq Fantri Safarinda Takwani Cahyani, Regita Dewi, Liana Citra Dwi, Baiq Rosyida Endar Pituringsih Eni Indriani Eni Indriani Eny Mariani Faizzatus Solihah Fikri, M Ali Hakim, Zulkarnain Hasan Fadli Ikram, H. Iman Waskito Iskandar, Renayu Meilda Isnaini, Zuhrotul ISNAWATI Isnawati Isnawati Isnawati, Isnawati Jasri Fara Maulina Jumaidi, Lalu Takdir Kartikasari, Nungki Kurnianti, Ari Lalu Rahmat Robi Lestari, Baiq Anggun Hilendri Lilik Handajani Lilik Handajani Liza Hanim Lukman Effendy Lukmanul Hakim M. Ali Fikri M.Ilham, Abdussalam Majdi, Alfin Haerul Micheel Desti Evangelista Pianto Nabila Putri Maharani Ni Made Putri Utami Nur Indah Haazimah Afilah Pancawati M, Rr. Sri Prihatin, Meliani Putri Maharani, Nabila Putri, Angguni Aminarti Putri, Eka Oktavia Rakhmawati, Intan Reni Anggriani, Reni Robith Hudaya Rr Sri Pancawati M Rr Sri Pancawati M. Rr. Sri Pancawati Martiningsih Rr. Sri Pancawati Martiningsih Sahrul Ihsan, Sahrul Saipul Arni Muhsyaf Selpia Wulan Dari Sri Wahyulina Suhaedi, Wirawan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Thatok Asmony Ulvia Juniarti Victoria Kusumaningtyas Priyambodo Widia Astuti Wirawan, Suhaedi Yulia Kartika Yusli Mariadi Zuhrotul Isnaini Zulkarnain Hakim