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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Forum Bisnis dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia Indonesian Journal of Community Engagement Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Rochmawati Daud, Rochmawati
FAKULTAS EKONOMI JURUSAN MANAJEMEN UNIVERSITAS SRIWIJAYA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FINANCIAL LITERACY FOR ELEMENTARY SCHOOL STUDENTS IN MUARA PENIMBUNG ULU VILLAGE Rahmawati, Meita; Patmawati, Patmawati; Daud, Rochmawati; Meutia, Inten; Sitepu, Christian Damar Sagara; Maryati, Sri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.3016

Abstract

Financial literacy is one of the six basic literacies agreed upon at the World Economic Forum, financial literacy must be taught and possessed by children, not only elementary school students (equivalent) in urban areas but also very much needed by elementary school students (equivalent) in rural areas, namely Muara Penimbung Ulu Village, Ogan Ilir Regency, with knowledge of financial literacy from an early age, it is hoped that it can help students in practicing managing their finances appropriately and usefully. If children already have and are able to apply financial literacy well from an early age, various aspects of their lives will be better in the future. Five basic principles are learned in financial literacy, namely business or work, shopping or consumption, saving, sharing, and borrowing. These materials and activities consist of: Types of financial literacy extracurricular activities, implementation of good practices of financial literacy extracurricular activities, and evaluation of the process of implementing financial literacy extracurricular activities. The target audience for this community service activity is elementary school teachers and students (equivalent) in Muara Penimbung Ulu Village, Indralaya District, Ogan Ilir Regency. The community service implementation method uses lectures, illustrations, and discussions.
Financial Independence, Accountability, Transparency, and Their Influence on Local Government Corruption in Sumatra Provinces Daud, Rochmawati; Safitri, Rika Henda; Pratiwi, Trie Sartika; Imelda, Imelda; Devana, Maura Marcia
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2874

Abstract

This study aims to analyze financial performance, accountability, and transparency in reducing corruption practices in Indonesia, particularly in provincial governments on the island of Sumatra. This study uses secondary data, namely Audit Reports (LHP), as well as corruption level data obtained from the Supreme Court website, with a sample of 10 city governments selected based on specific criteria (purposive sampling). A total of 50 observations were made from 2019 to 2023. Financial performance (independence ratio) had a significant effect on the level of corruption with a significance value of 0.0000 (<0.05) and a positive regression coefficient of 30.548, while accountability and transparency did not show a significant effect. This indicates that the higher the financial performance (independence ratio), the higher the level of corruption tends to be. Higher accountability does not necessarily reduce the level of corruption. Transparency of local government financial reports (LKPD) does not affect the level of government corruption
Edukasi Penggunaan Internet Aman dan Sehat untuk Anak Usia Dini di Desa Muara Penimbung Christian Damar Sagara Sitepu; Rochmawati Daud; Meita Rahmawati; Vivi Usmayanti
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.22

Abstract

The increasingly widespread use of the internet among the community, including early childhood, requires special attention to safety and health in accessing the digital world. This community service aims to provide education on safe and healthy internet use to early childhood in Muara Penimbung Village. This activity includes an active participation-based approach, where children, parents, and educators are involved in understanding the potential benefits and risks of the internet. This program includes counseling, interactive training, and simulations of real-life situations designed to improve digital literacy, build awareness of personal data protection, and teach how to avoid negative content. The results of this activity show an increase in participants' understanding of the importance of supervision and guidance when children access the internet. With this program, it is hoped that a safer and healthier digital ecosystem will be created for children in Muara Penimbung Village, as well as being a model to be implemented in other areas
Komparasi Kinerja Laporan Keuangan Pemerintah Kabupaten Induk dan Daerah Hasil Pemekaran (Studi Kasus pada Provinsi Sumatera Selatan Tahun 2022-2024) Nabila Aurelia Oca; Dwi Valinia Ivanka; Rochmawati Daud
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.4011

Abstract

Penelitian ini dilaksanakan guna mengevaluasi serta mengomparasikan performa finansial antara pemerintah kabupaten induk dengan wilayah hasil pemekaran di lingkup Provinsi Sumatera Selatan untuk rentang tahun 2020 hingga 2024. Melalui pendekatan kuantitatif deskriptif-komparatif, studi ini memanfaatkan data sekunder yang bersumber dari Laporan Keuangan Pemerintah Daerah (LKPD), khususnya pada instrumen Laporan Realisasi Anggaran dan Neraca. Kinerja keuangan dikuantifikasi melalui tujuh indikator rasio, yang meliputi derajat desentralisasi fiskal, tingkat kemandirian finansial, efektivitas Pendapatan Asli Daerah (PAD), keserasian belanja, pertumbuhan pendapatan, serta rasio likuiditas dan solvabilitas. Signifikansi perbedaan antar wilayah diuji menggunakan analisis statistik komparatif, baik melalui uji-t maupun uji non-parametrik sesuai distribusi data. Hasil penelitian ini diharapkan mampu menyajikan bukti empiris mengenai efektivitas kebijakan otonomi daerah dalam memicu kemandirian fiskal, mengoptimalkan efisiensi pengelolaan anggaran, serta memperkokoh tata kelola keuangan publik yang akuntabel.
Co-Authors Abdul Rohman Abdul Rohman Andre Leonardo R ARDI NUGRAHA Budiman, Anton Indra Budiman, Anton Indra Burhanuddin Burhanuddin Burhanuddin Burhanuddin Christian Damar Sagara Sitepu Devana, Maura Marcia Dwi Valinia Ivanka Edo Setiawan Efriandy, Iwan Emylia Yuniarti Ermadiani, Ermadiani Fuadah, Luk Luk Hakiki, Arista Harun Delamat Inten Meutia Iwan Efriandy Khamisah, Nur Meita Rahmawati Nabila Aurelia Oca Patmawati Patmawati Patmawati Patmawati, Patmawati Pratiwi, Trie Sartika RAHMAWATI, MEITA Rika Henda Safitri, Rika Henda Rohman, Abdul Sitepu, Christian Damar Sagara Sri Maryati Tertiarto Wahyudi Tjandrakirana, Rina Tutia Rahmi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Valeria Mimosa windana Vivi Usmayanti Yuniarti, Emylia