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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pasca Dharma Pengabdian Masyarakat
R. Neneng Rina Andriani
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI BUMDES DI KECAMATAN CIJULANG Irman Firmansyah; R. Neneng Rina Andriani; Rani Rahman; Kurniawan kurniawan
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 4, No 1 (2023): Mei 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v4i1.51456

Abstract

The purpose of community service activities in the Community Service Scheme (PbM-KT) scheme is for Village-Owned Enterprises (BUMDES) located in Cijulang Village, Pangandaran Regency, especially in BUMDES GUHA BAU Kertayasa Village. The importance of preparing good financial reports for BUMDES is a form of financial management accountability received by BUMDES from the Village Government and from other parties including accountability to the community. The problem raised is the lack of human resources who are able to prepare BUMDES financial reports properly. Usually, BUMDES financial managers are employees who do not have special skills, especially standardized financial accounting. Thus, special training is needed so that the preparation of BUMDES financial reports, especially those who are partners, will be able to manage finances well so that financial reports will be made properly as well. The method of solving community service problems is to conduct training to partners in preparing financial reports. The training is carried out directly to the BUMDES management regarding the preparation of BUMDES financial statements that are in accordance with the Private Entity Financial Accounting Standards (SAK-EP) but are prepared easily. Therefore, we use an application called SIADES (BUMDES accounting information system) which was deliberately created for this program. The results of the activity show that the BUMDES financial manager is greatly facilitated by the use of this application because the work can be done quickly and precisely.
Analisis Tantangan Baru Nilai Publik dan Akuntabilitas di Era Digital R. Neneng Rina Andriani; Dermawan, Wildan Dwi; Adil Ridlo Fadillah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p74-91

Abstract

This study aims to investigate the development of publications on public value and accountability and find future prospects for the topic. Data were observed from Dimension AI database with the keywords "public value" AND "accountability". There are 377 documents consisting of articles, book chapters, conference papers, editorials, letters, notes, and reviews with a publication time span from 1976 to 2023. The research method is bibliometric analysis, using R biblioshiny and VosViewer software. The results found that the development of publications every year tends to increase, followed by an increase in author citations. The most productive journal and has the greatest impact is Public Money & Management and the most productive author and has the greatest impact is Giuseppe Grossi. Public Sector and Corporate Governance are topics that often appear. While the topic that is often discussed lately is transparency. Overall, these topics are predicted to be topics that will be discussed in the future.
Co-Authors Adil Ridlo Fadillah Dermawan, Wildan Dwi Irman Firmansyah Kurniawan Kurniawan Rani Rahman