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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Humaniora Teknologi Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Humaniora Teknologi
Maulida Hirdianti Bandi
Politeknik Negeri Tanah Laut
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENERAPAN KEBIJAKAN ASET TETAP DENGAN PSAP NO.07 PADA KANTOR DESA UJUNG BATU KEC. PELAIHARI KAB. TANAH LAUT Rina Pebriana; Maulida Hirdianti Bandi; Hartati
Jurnal Humaniora Teknologi Vol. 9 No. 1 (2023): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jht.v9i1.123

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Pernyataan Standar Akuntasi Pemerintahan Nomor 07 tentang Aset Tetap berdasarkan Peraturan Pemerinta Republik Indonesia Nomor71 Tahun 2010 pada Kantor Desa Ujung Batu Kec. Pelaihari Kab. Tanah Laut telah dilaksanakan atau belumnya peraturan tersebut pada poin Pengakuan Aset Tetap, Penyusutan Aset Tetap dan Penyajian Aset Tetap. Metode analisis yangdigunakan pada penelitian ini yaitu deskriptip kualitatif. Data yang digunakan pada peneltian ini yaitu Buku Inventari Desa, Laporan Kekayaan Milik Desa dan Daftar Aset Tetap untuk tahun 2019,2020,2021 dan 2022. Teknik Pengumpulan data dari penelitian ini yaitu, studi pustakan, dokumentasi dan wawanara. Hasil Penelitian ini menunjukan belum dilaksanakan secara maksimal PSAP No.07 pada perhitungan penyusutan aset tetap dan pada penyajian aset tetap pada laporan kekayaan milik desa, tetapi pada poin pengakuan aset tetap telah sesuai dengan PSAP No.07 Tahun 2010. Kata kunci: Penerapan, Aset Tetap, Penyusutan, Penyajian
PENERAPAN KEBIJAKAN ASET TETAP DENGAN PSAP NO.07 PADA KANTOR DESA UJUNG BATU KEC. PELAIHARI KAB. TANAH LAUT Rina Pebriana; Maulida Hirdianti Bandi; Hartati
Jurnal Humaniora Teknologi Vol. 9 No. 1 (2023): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jht.v9i1.123

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Pernyataan Standar Akuntasi Pemerintahan Nomor 07 tentang Aset Tetap berdasarkan Peraturan Pemerinta Republik Indonesia Nomor71 Tahun 2010 pada Kantor Desa Ujung Batu Kec. Pelaihari Kab. Tanah Laut telah dilaksanakan atau belumnya peraturan tersebut pada poin Pengakuan Aset Tetap, Penyusutan Aset Tetap dan Penyajian Aset Tetap. Metode analisis yangdigunakan pada penelitian ini yaitu deskriptip kualitatif. Data yang digunakan pada peneltian ini yaitu Buku Inventari Desa, Laporan Kekayaan Milik Desa dan Daftar Aset Tetap untuk tahun 2019,2020,2021 dan 2022. Teknik Pengumpulan data dari penelitian ini yaitu, studi pustakan, dokumentasi dan wawanara. Hasil Penelitian ini menunjukan belum dilaksanakan secara maksimal PSAP No.07 pada perhitungan penyusutan aset tetap dan pada penyajian aset tetap pada laporan kekayaan milik desa, tetapi pada poin pengakuan aset tetap telah sesuai dengan PSAP No.07 Tahun 2010. Kata kunci: Penerapan, Aset Tetap, Penyusutan, Penyajian
Thematic Evolution of Digital Accounting Information Systems: A Bibliometric Mapping (2000-2025) Rahmi Nadiar; Annisa Tri Hidhayati; Maulida Hirdianti Bandi; Kristianto Tricahya Prabowo; Anto Andreawan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3157

Abstract

This study maps the research landscape of Accounting Information Systems in the context of digital transformation by examining three key technological domains: Enterprise Resource Planning, cloud computing, and Artificial Intelligence. The dataset comprises journal articles and conference papers indexed in Google Scholar and published between 2000 and 2025 that address Accounting Information Systems in relation to at least one of these technologies. Records were retrieved using Publish or Perish and screened through purposive sampling with predefined inclusion and exclusion criteria, followed by duplicate removal, bibliographic normalization, and manual term validation, resulting in a final sample of 117 publications. Bibliometric mapping was conducted using VOSviewer to visualize co-authorship networks, keyword co-occurrence patterns, and thematic clusters, while descriptive citation indicators were employed to capture scholarly influence. The analysis identifies three dominant research clusters: Enterprise Resource Planning integration and implementation as a mature and highly cited stream; cloud-based accounting systems as a rapidly expanding stream, particularly after 2018; and Artificial Intelligence, enabled accounting and decision-support applications as an emerging yet comparatively underexplored stream. Across the studied period, publication output exhibits a sustained upward trend, accompanied by a gradual shift from system implementation studies toward platform-based and intelligent accounting applications. However, empirical research explicitly linking these technologies to organizational performance and governance outcomes remains limited. Overall, the findings reveal the evolving knowledge structure of digital Accounting Information Systems research and emphasize the need for future studies employing robust empirical designs, cross-technology integration, and clearly defined performance and accountability measures.
Packaging Design Innovation to Enhance the Competitiveness of Lahang Beverage and Palm Sugar Products Marliza Noor Hayatie; Rahmi Nadiar; Maulida Hirdianti Bandi; Ahmad Rusadi Arrahimi
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 8, No 3 (2026): AUGUST 2026
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v8i3.20141

Abstract

Packaging plays a crucial role in influencing consumer purchasing decisions while simultaneously serving as a product's visual identity. Although lahang (traditional palm beverage) and palm sugar produced by BUMDes Mandiri Sejahtera are recognized for their high product quality, their market competitiveness has been constrained by simplistic packaging designs that lack strong visual appeal. This community engagement program aims to enhance product competitiveness through the development of attractive, informative, and market-oriented packaging designs that reflect the unique characteristics of local products. The program adopted a Participatory Action Research (PAR) approach consisting of seven stages: needs assessment, field observation, focus group discussions, packaging design development, design validation, implementation assistance, and evaluation. The results demonstrated that the partner organization successfully adopted modern packaging designs featuring stronger visual identities, comprehensive product information, and more distinctive branding elements. Furthermore, participants showed improved understanding of branding and packaging as strategic marketing tools. Products previously marketed only within local communities now present a more professional appearance, increasing their potential to penetrate broader regional markets. To measure success, the activity evaluation was conducted through observation, partner discussions, and pre-test/post-test knowledge assessments to document participant improvements, partner responses, and operational changes. These findings suggest that packaging innovation represents an effective strategy for enhancing product value and strengthening the competitiveness of village-based enterprises. 
Co-Authors Ahmad Rusadi Arrahimi - Universitas Lambung Mangkurat) Ahmad Rusadi Arrahimi - Universitas Lambung Mangkurat) Annisa Tri Hidhayati Anto Andreawan Hartati Hayatie, Marliza Noor Prabowo, Kristianto Tricahya Rahmi Nadiar Rina Pebriana