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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI) SUBSERVE: Community Service and Empowerment Journal
Rina Mayasafitri
Universitas Panca Bhakti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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GEN Z CERDAS FINANSIAL: LITERASI KEUANGAN DIGITAL DAN MITIGASI RISIKO PINJAMAN ONLINE ILEGAL Renny Wulandari; Febriati Febriati; Aris Setiawan; Risal Risal; Rina Mayasafitri
SUBSERVE: Community Service and Empowerment Journal Vol. 4 No. 2 (2026): Juli 2026
Publisher : Prime Identity Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67766/scsej.v4i2.182

Abstract

Perkembangan layanan keuangan digital yang semakin pesat telah meningkatkan akses Generasi Z terhadap berbagai produk fintech, seperti dompet digital, paylater, dan pinjaman online. Namun, kemudahan tersebut juga diiringi dengan meningkatnya risiko paparan pinjaman online ilegal akibat rendahnya literasi keuangan digital di kalangan pelajar. Kondisi ini menjadi dasar pelaksanaan kegiatan pengabdian kepada masyarakat bertajuk “Gen Z Cerdas Finansial: Literasi Keuangan Digital dan Mitigasi Risiko Pinjaman Online Ilegal” yang bertujuan meningkatkan pemahaman siswa mengenai pengelolaan keuangan digital yang sehat, kemampuan membedakan fintech legal dan ilegal, serta kesadaran perlindungan data pribadi. Metode pengabdian dilakukan melalui pendekatan edukatif-partisipatif berupa sosialisasi, diskusi interaktif, simulasi kasus, dan penyampaian materi pengelolaan keuangan sederhana serta pengenalan risiko penyalahgunaan akses data pada aplikasi pinjaman online ilegal. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai perilaku konsumsi yang lebih bijak, kemampuan mengidentifikasi ciri fintech legal, serta kesadaran pentingnya menjaga keamanan data pribadi sebagai langkah mitigasi risiko. Kegiatan ini menegaskan bahwa edukasi literasi keuangan digital sejak dini merupakan strategi preventif yang efektif untuk membentuk perilaku finansial yang bertanggung jawab pada Generasi Z serta penting untuk dilaksanakan secara berkelanjutan melalui kolaborasi antara perguruan tinggi dan sekolah.
Analisis Sistem Pengendalian Realisasi Pajak Daerah pada Pemerintah Kabupaten Sekadau Tahun 2022-2024 Enjelina Vernika; Renny Wulandari; Rina Mayasafitri
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v6i1.648

Abstract

Regional Original Revenue (PAD) of the Sekadau Regency Government is derived from four components: local taxes, regional levies, management of separated regional assets, and other legitimate regional revenues. The value of these revenue components, particularly local taxes, has shown a decline despite the implementation of a realization control system. This study aims to analyze the internal control system for local tax realization in Sekadau Regency based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, which consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring. This research utilizes a descriptive qualitative method, involving five respondents related to local tax management. Data collection techniques included observation, interviews, documentation, and questionnaires. The collected data were processed and analyzed using flowchart analysis and questionnaire evaluation. The findings indicate that while the internal control system is functioning well, there are still weak points that require further attention.
Analisis Pertanggungjawaban Keuangan Pada Balai Penyuluhan Pertanian (BPP) Kecamatan Sengah Temila Yessi Wilda; Reni Dwi Widyastuti; Rina Mayasafitri
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.617

Abstract

This research is motivated by the importance of accountability and transparency in budget management at the Agricultural Extension Center. The problem that occurs is the delay in submitting accountability reports (SPJ) which impacts the next budget submission. This study aims to analyze the financial accountability system at the BPP of Sengah Temila District, as well as identify supporting and inhibiting factors in its implementation. The method used is descriptive qualitative through observation, interviews and documentation studies. The results of the study indicate that the financial accountability system is in accordance with the rules, starting from management to reporting of Financial Accountability. Supporting factors include the number of human resources, the existence of activity plans and budgets, the existence of disbursement reports and a good relationship between the BPP of Sengah Temila District and the Department of Agriculture, Fisheries and Food Security of Landak Regency. While inhibiting factors include the majority of human resources majoring in agriculture and no accounting majors, limited infrastructure, unstable internet, delays in budget receipts to the BPP account.
Co-Authors Ali Afif Aris Setiawan Enjelina Vernika Febriati Febriati Reni Dwi Widyastuti Renny Wulandari Rizki Fakhrul Yahya Wilda Sari Yessi Wilda