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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
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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DIGITAL-BASED FINANCIAL TRANSACTION RECORDING EDUCATION FOR MSMEs IN MUARA PENIMBUNG ULU VILLAGE Patmawati, Patmawati; Meutia, Inten; Daud, Rochmawati; Khamisah, Nur; Rahmawati, Meita
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.v9i3.2952

Abstract

This service activity aims to provide an understanding of recording financial transactions for MSMEs still needs to be improved. One way that can be done to increase understanding for MSMEs in making it easier to record financial transactions is by educating them on digital-based financial transaction recording, namely the MSME business stall book application, Financial Management, Accounting – Financial Lap, MSME Business Financial Records in Muara Penimbung Ulu Village. Digital-Based For MSMEs in Muara Penimbung Ulu Village, it is known that the level of understanding of recording digital-based financial transactions is only 25%. After the service team provided material on recording digital-based financial transactions using the MSME Business Warung Book application, Financial Management, Financial Accounting-Lap, MSME Business Financial Records, it was known that the level of understanding of MSMEs has increased significantly, namely 75% from the previous only 25%. Based on the results of monitoring and evaluation of service activities, the results were obtained that MSMEs still need assistance activities for their business activities. The MSMEs stated that they were helped by this community service activity. With this service activity regarding Digital-Based Financial Transaction Recording Education for MSMEs in Muara Penimbung Ulu Village, it can help MSMEs in compiling their business financial statements.
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
Co-Authors Abdul Rohman Abdul Rohman Andre Leonardo R ARDI NUGRAHA Budiman, Anton Indra Budiman, Anton Indra Burhanuddin Burhanuddin Burhanuddin Burhanuddin Devana, Maura Marcia Edo Setiawan Efriandy, Iwan Emylia Yuniarti Ermadiani, Ermadiani Fuadah, Luk Luk Hakiki, Arista Harun Delamat Inten Meutia Iwan Efriandy Khamisah, Nur Meita Rahmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Pratiwi, Trie Sartika Rahmawati , Meita 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 Usmayanti , Vivi Valeria Mimosa windana Yuniarti, Emylia