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All Journal Widya Warta Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Accounting Analysis Journal al-Uqud : Journal of Islamic Economics SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness IIJSE Sriwijaya Accounting Community Services IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Media Kusumawardani, Media
Faculty Of Economics, 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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Pelatihan dan Pendampingan Pencatatan Keuangan Masjid Berbasis Aplikasi Media Kusumawardani; Achmad Soediro; Muhammad Farhan; Fardinant Adhitama
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.7

Abstract

The mosque's financial responsibilities can be presented in the financial statements. Generally, the mosque's financial report is a simple financial report that only records income and expenses. The mosque's financial statements have not been based on PSAK 45 and PSAK 109. This problem was also carried out by the Al Hidayah Mosque, Bukit Besar Palembang, South Sumatra. Al Hidayah Mosque still records manually and only records cash flows. Community service activities are carried out to help Al Hidayah Mosque in solving problems. The solution offered is the provision of materials to improve management's understanding in recording financial reports, providing applications that can be used easily. While the implementation method used is interactive discussion in the delivery of material and tutorials on using the application. Based on feedback from participants, the implementation of community service has a positive impact on the management of the Al Hidayah Mosque, especially in increasing the understanding of mosque finances and reducing financial recording problems at the Al Hidayah Mosque. Suggestions that can be given to the management of the Al Hidayah Mosque are to maintain consistency in mosque financial records based on PSAK 45 and PSAK 109
Literasi Ekonomi Islam menuju Pusat Industri Halal Dunia Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni; Bashir, Abdul; Hamidi, Ichsan
Sricommerce: Journal of Sriwijaya Community Services Vol. 2 No. 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.34

Abstract

Pengabdian ini termasuk pada kegiatan pada bidang aplikasi iptek dan pengembangan seni budaya lokal yang berfokus pada pemberian materi dengan tema ekonomi islam sesuai pada kebutuhan mitra yaitu SMA IT Bina ilmi yang melibatkan guru dan murid di sekolahan tersebut. Kegiatan ini direncanakan dilakukan di bulan November.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Budiman, Anton Indra; Ermadiani, Ermadiani; Tjandrakirana, Rina; Soediro, Achmad; Kusumawardani, Media; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Training of Cash Waqf Management on Da'i and Mubaligh Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni; Patmawati, Patmawati; Budiman, Anton Indra
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
Waqf Awareness for Majelis Taklim and Muslimah Organizations Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Kesuma, Nilam
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.129

Abstract

The implementation of community service with the theme "Waqf Awareness for the Board of Taklim Council and Muslimah Organizations in South Sumatra" was carried out at the end of October 2022. This activity was responded well by the participants. This can be seen by the number of qualified questions submitted. This service program was attended by 77 main participants who were members and administrators of Muslim women's organizations as well as waqf activists, and added 153 participants from Sharia Accounting students who were included to add to their insights about Islamic economics and finance. The good response regarding community service activities is broadly divided into at least two things: first, this activity is able to increase the participants' knowledge and; the presenters explained the material presented well.
Pengembangan Usaha Lokal Industri melalui Permodalan Syariah Kusumawardani, Media; Soediro, Achmad; Adhitama, Fardinant Adhitama; Farhan, Muhammad
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 1 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i1.159

Abstract

Usaha lokal industri yang mengusung tema kearifan lokal seperti usaha kerajinan songket yang dilakukan oleh masyarakat Muara Penimbung Ulu perlu didukung untuk berkembang dan bersaing di pasar nasional maupun internasional. Usaha dapat berkembang salah satunya didukung dengan modal usaha yang memenuhi kebutuhan bisnis. Modal yang umum digunakan oleh masyarakat bersumber dari pinjaman lembaga keuangan. Lembaga keuangan terdiri dari dua jenis yaitu konvensional dan syariah. Masyarakat Muara Penimbung Ulu masih memiliki literasi permodalan syariah yang cukup rendah. Berdasar kebutuhan tersebut, kegiatan pengabdian dengan outcome peningkatkan pemahaman permodalan syariah pada Desa Muara Penimbung Ulu dilakukan. Peningkatkan pemahaman permodalan syariah memberikan alternative bagi pelaku usaha lokal industri dalam melakukan kegiatan permodalan yang bebas dari riba.  Kegiatan pengabdian dilakukan dengan dua tahap yaitu analisis lapangan dan pelaksanaan kegiatan pengabdian kepada masyarakat. Hasil dari kegiatan pengabdian ini adalah pelaku usaha lokal industri songket pada Desa Muara Penimbung Ulu dapat memahami mengenai permodalan syariah, akad yang digunakan untuk transaksi kerjasama dan investasi, perbedaan perbankan konvensional vs perbankan syariah.
Financial Accounting Software Application for MSME Members of Baitul Maal Wat Tamwil (BMT) in South Sumatra Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 2 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i2.181

Abstract

Implementation of Community Service Activities with the theme "Creation and Training of Financial Accounting Software Applications for Members of Baitul Maal wat Tamwil (BMT) Micro, Small, and Medium Enterprises (MSMEs) in South Sumatra." This community service activity received positive responses from participants, as evidenced by evaluations submitted through a Google Form. The favorable responses regarding the community service activity can be broadly categorized into at least two aspects: firstly, the activity effectively enhanced participants' knowledge, and secondly, the presenters demonstrated a strong command of the delivered content. Several participants recommended conducting similar activities periodically, with a focus on delving deeper into specific topics.
Pemahaman Ekonomi Islam pada Pengusaha Home Industry Muslim dalam Upaya Penghindaran Riba Kusumawardani, Media; Yanto, Desri
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i4.2631

Abstract

Purpose: Community service activities are undertaken to enhance the understanding of Islamic economics among prospective entrepreneurs in the village of Muara Penimbung Ulu. Comprehension of Islamic economics can encourage entrepreneurs to avoid usury and opt for Islamic banking as an alternative source of business capital. Methodology: The implementation of community service activities took place on August 25, 2023. The activities were conducted in the village of Muara Penimbung Ulu. The stages of community service activities comprised field observations, provision of materials, and participant evaluation. Results: The community service activities proceeded smoothly. The presented material included an understanding of Islamic economics, principles of Islamic economics, prohibited elements in Islamic economics, the differences between Islamic and conventional economics, Sharia contracts in Islamic economics, and Islamic financial institutions. The evaluation results indicated that the participants received the material well. Limitations: The limited Internet access in the village of Muara Penimbung Ulu resulted in participants not being updated on developments in the field of economics. Contribution: Participants experienced improvement in their understanding of Islamic economics. They were able to distinguish between Islamic economics and conventional economics. The participants understood that bank interest constitutes usury (riba) in Islamic economics.
KINERJA KEUANGAN PEMERINTAH DKI JAKARTA DAN JAWA BARAT: DAMPAK PANDEMI COVID19 Desri yanto; Kusumawardani, Media
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968270

Abstract

The aim of this research is to determine the financial performance of the DKI Jakarta and West Java regional governments before the pandemic, during and after Covid-19 in the time period 2018 to 2022. This research is a quantitative descriptive study by analyzing regional financial performance based on regional financial reports produced by the DKI Jakarta regional government and West Java. The research results show that the financial ratios of the DKI Jakarta regional government are very good in the Regional Financial Independence Ratio, Degree of Decentralization, Regional Tax Effectiveness Ratio and Regional Financial Dependency Ratio. For the West Java regional government, the financial ratios are good. This can be seen in the Ratio of Operational Expenditures to Total Expenditures, Regional Financial Independence Ratio, Degree of Decentralization, Regional Tax Effectiveness Ratio, Ratio, but the Regional Financial Dependency ratio is at a High ratio indicator.Keywords: Regional Government, Covid19, Financial Performance
PENINGKATAN PENCATATAN AKUNTANSI KEUANGAN PRIBADI DAN KELUARGA MELALUI METODE MANUAL DAN METODE TEKNOLOGI BERBASIS APLIKASI Kusumawardani, Media; Maryati, Sri; Adhitama, Ferdinant; Dwirini, Dwirini; Soediro, Achmad; Farhan, Muhammad
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1920

Abstract

Desa Muara Penimbung Ulu merupakan desa yang memiliki permasalahan pada masyarakatnya mengenai pencatatan keuangan. Sebagian besar masyarakat desa memiliki kendala mengenai pengelolaan keuangan. Bebarapa dari masyarakat tidak pernah melakukan pencatatan akuntansi keuangan pribadi ataupun keluarga. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman dan keahlian dalam pencatatan akuntansi keuangan baik untuk keuangan pribadi ataupun keluarga. Metode pelaksanaan pengadian dilakukan dengan pemberian materi, monitoring dan evaluasi. Pemberian materi dilakukan dengan pendekatan cermah, tutorial, diskusi interaktif, simulasi. Sedangkan monitoring dan evaluasi dilakukan untuk menyelesaikan permasalahan saat mayarakat melakukan pencatatan secara mandiri. Hasil dari kegiatan pengabdian, masyarakat memahami terkait materi yang disampaikan dan sebagian besar masyarakat lebih nyaman melakukan pencatatan dengan metode manual
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Achmad Soediro Adhitama, Fardinant Adhitama, Fardinant Adhitama, Fardinant Adhitama Adhitama, Ferdinant Budiman, Anton Indra Budiman, Anton Indra Desri Yanto Dinda Safira Dwinanda, Fadhilah Dwirini Dwirini Dwirini, Dwirini Ermadiani, Ermadiani Fairuz Awwabi Ahmad Fardinant Adhitama Fera Widyanata Ferdinant Adhitama HASNI YUSRIANTI Ichsan Hamidi Kesuma, Nilam Kosim, Abu Lakilaki, Eogenie Mirza Syafitri, Eva Muhammad Farhan Muhammad Farhan Muhammad Farhan Netty Lisdiantini Noraini Nasirun Patmawati Patmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Pratama, Ahmad Rasyid Redho Soediro, Achmad Sri Maryati Sri Maryati Syafira, Nabila Tjandrakirana, Rina Vika Fitranita Wijayanti, Indah Oktari Yanto, Desri