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All Journal Bata Ilyas Journal of Accounting Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services
Harlina Liong
Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
Humanities Economics, Econometrics & Finance Education Social Sciences

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Akuntabilitas dan Transparansi Pengelolaan Keuangan Dana Desa pada Pemerintah Desa Sappa Kecamatan Belawa Kabupaten Wajo Muh. Faisal; Harlina Liong; Warka Syachbrani
Bata Ilyas Journal of Accounting Vol 1, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijak.v1i2.1086

Abstract

Penelitian ini membahas bagaimana pertanggung jawaban dan transparannya pemerintah dalam mengelola Dana Desa di Desa Sappa Kecamatan Belawa Kabupaten Wajo. Penelitian ini adalah penelitian kualitatif berbasis studi di lapangan. Teknik pengumpulan data yang di gunakan berupa wawancara, dengan pemerintah Desa dan Badan Permusyawaratan Desa (BPD) sebagai informan. Hasil penelitian menyatakan pemerintah Desa Sappa dalam pengelolaan keuangan Dana Desa sudah sesuai dengan peraturan perundang-undangan maupun ketentuan-ketentuan yang berlaku, Transparansi dan Akuntabilitas yang dilakukan oleh Pemerintah Desa Sappa dengan menyebarkan informasi dari tiap- tiap dusunnya berupa informasi langsung dan terdapat papan informasi yang ditempatkan di Kantor Desa.This research discusses how the government is accountable and transparent in managing Village Funds in Sappa Village, Belawa District, Wajo Regency. This research is a qualitative research based on a study in the field. The data collection technique used was in the form of interviews, with the village government and the Village Consultative Body (BPD) as informants. The research results stated that the Sappa Village government in the financial management of the Village Fund was in accordance with applicable laws and regulations, Transparency and Accountability were carried out by the Sappa Village government by disseminating information from each hamlet in the form of direct information and there was an information board that placed at the Village Office.
Pemanfaatan Teknologi Tepat Guna tentang Aplikasi Keuangan Mikro Desa melalui Program Kolaborasi KKN dan Pengabdian Dosen di Desa Galung, Kecamatan Barru, Kabupaten Barru Muhajji; Muh. Rizal Halim; Muhammad Yusri Yunus; Nur Fadilah; Harlina Liong; Steven Leonardi; Arsil Karim; Annisa; Tuti; Dwi Andini; Muhammad Fachrian; Dinar Lilis; Muh. Reza; Muh Aidil; Nurhafisa; Firdha Apriliyanti; Abd Rahman
Celebes Journal of Community Services Vol. 5 No. 1 (2026): December - May
Publisher : Yayasan Vifada Cendikia Indonesia

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Abstract

Pembangunan ekonomi desa menuntut adanya sistem pengelolaan keuangan yang transparan, akuntabel, dan berkelanjutan. Namun, banyak lembaga ekonomi desa seperti koperasi, Badan Usaha Milik Desa (BUMDes), dan Usaha Mikro, Kecil, dan Menengah (UMKM) masih menghadapi permasalahan pencatatan keuangan yang bersifat manual, tidak terstandar, serta rentan terhadap kesalahan dan kehilangan data. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengimplementasikan Teknologi Tepat Guna (TTG) berupa aplikasi keuangan mikro berbasis Android melalui kolaborasi program Kuliah Kerja Nyata (KKN) mahasiswa dan pengabdian dosen STIE AMKOP Makassar di Desa Galung, Kecamatan Barru, Kabupaten Barru. Metode pelaksanaan meliputi seleksi aplikasi keuangan mikro, integrasi literasi keuangan dan prinsip keuangan syariah, sosialisasi dan pelatihan kepada masyarakat, pendampingan penggunaan aplikasi, serta evaluasi melalui observasi, wawancara, dan survei kepuasan. Hasil kegiatan menunjukkan bahwa pemanfaatan aplikasi keuangan mikro mampu meningkatkan efisiensi operasional, akurasi pencatatan, serta transparansi dan akuntabilitas pengelolaan keuangan koperasi desa, BUMDes, dan UMKM. Selain itu, kegiatan ini juga berdampak pada peningkatan literasi digital dan literasi keuangan masyarakat desa, dengan tingkat penerimaan aplikasi yang tinggi. Integrasi prinsip keuangan syariah memberikan nilai tambah berupa kejelasan akad dan peningkatan kepercayaan masyarakat terhadap lembaga ekonomi desa. Dengan demikian, kolaborasi KKN dan pengabdian dosen melalui penerapan TTG terbukti efektif sebagai strategi pemberdayaan masyarakat dan dapat direplikasi di desa lain untuk mendukung transformasi digital tata kelola keuangan desa.
Digital Literacy Mediating the Impact of Digital Payment and Marketplace Adoption on MSMEs' Sustainability and Competitiveness in Makassar City Harlina Liong; Marhaeni Sabil; Nurdjanna Fadjrin U.; Rikminih Arifin
Amkop Management Accounting Review Vol. 7 No. 1 (2027): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v7i1.4252

Abstract

Purpose: This study examines the effects of digital payment and marketplace adoption on the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, with a particular focus on the mediating role of digital literacy. Research Method: A quantitative approach was employed, using primary data collected through structured questionnaires from 300 MSMEs selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. Results and Discussion: The results indicate that digital literacy significantly mediates the relationship between technology adoption and business performance. Although the direct effects of technology adoption on performance tend to vary, the indirect effects demonstrate that digital literacy serves as a key mechanism through which digital payments and marketplace adoption contribute to improved MSME sustainability and competitiveness. Implications: MSMEs should strengthen their digital literacy to maximize the benefits of adopting digital payment systems and marketplaces. Policymakers and relevant stakeholders can support MSME sustainability and competitiveness by facilitating digital skills development alongside technology adoption. Originality: This study highlights digital literacy as a dynamic capability that mediates the relationship between digital payment and marketplace adoption and MSME sustainability and competitiveness, emphasizing that successful digital transformation depends not only on technology adoption but also on the ability to utilize digital technologies effectively.
Co-Authors Abd Rahman Annisa Arsil Karim Dinar Lilis Dwi Andini Firdha Apriliyanti Marhaeni Sabil Muh Aidil Muh Rizal Halim Muh. Faisal Muh. Reza Muhajji Muhammad Fachrian Muhammad Yusri Yunus Nur Fadilah Nurdjanna Fadjrin U. Nurhafisa Rikminih Arifin Steven Leonardi Tuti Warka Syachbrani