Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan
Theresia Octaviani
Universitas Palangka Raya
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Apakah Informasi Akuntansi Penting Bagi Pemilik UMKM? Glenn Andrenossa; Theresia Octaviani; Andreas Fajar Christmas
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10566

Abstract

Abstract:The importance of accounting information is influenced by the goals to be achieved by the owner. However, some of the owners also feel that there are obstacles they face when they want to present a financial report. The research design uses a survey method with a descriptive approach and uses a purposive sampling method in taking the sample. The population in this study consisted of 55 SMEs engaged in the Coffee Shop business in Palangka Raya, Central Kalimantan, Indonesia. The results show that not all SMEs carry out accounting records for their business, on the grounds that they do not have an accountant to record their business transactions. In addition, the SMEs owner does not have knowledge of accounting records. In addition, they also think that accounting records are not too important to do in their business. Then this study also shows that only 7% of the research sample SMEs present financial statements, with the aim of taxation, profit sharing, and as a tool in making business decisions. While the rest do not present financial reports on the grounds that they do not have guidelines in preparing financial reports. They perceive that financial reports are not important to present and that means they do not need accounting information that is produced by a financial report. This research contributes to the continuity of the SMEs, with the results of this research being the basis for policies related to SMEs.
Pentahelix Magang Berdampak untuk Peningkatan Efektivitas Pelayanan di Kantor Kecamatan Pahandut Kota Palangka Raya Kimmy Jorgensen; Verra Rizki Amelia; Theresia Octaviani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9267

Abstract

Kegiatan magang mahasiswa di Kantor Kecamatan Pahandut Kota Palangka Raya merupakan salah satu bentuk implementasi konsep Pentahelix yang menekankan kolaborasi antara pemerintah, akademisi, masyarakat, dunia usaha, dan media dalam mendukung peningkatan kualitas pelayanan publik. Program magang ini bertujuan untuk mendeskripsikan peran mahasiswa dalam membantu pelaksanaan administrasi pemerintahan serta meningkatkan efektivitas pelayanan di lingkungan kantor kecamatan. Kegiatan magang dilaksanakan pada beberapa divisi, yaitu Umum dan Kepegawaian, Pelayanan, Kesejahteraan Sosial (Kesos), dan Pemerintahan. Metode yang digunakan meliputi observasi, partisipasi aktif, dokumentasi, serta pendampingan langsung terhadap aktivitas pelayanan dan administrasi kantor. Hasil kegiatan menunjukkan bahwa keterlibatan mahasiswa memberikan kontribusi positif dalam mendukung kelancaran pelayanan publik. Mahasiswa membantu proses pengelolaan administrasi, pengarsipan dokumen, registrasi surat masuk dan keluar, pelayanan masyarakat, pendataan bantuan sosial, serta penyusunan laporan kegiatan secara lebih tertib, sistematis, dan akurat. Kehadiran mahasiswa juga membantu meningkatkan efisiensi kerja pegawai karena beberapa tugas administratif dapat diselesaikan dengan lebih cepat dan terorganisasi. Selain itu, program magang memberikan pengalaman praktis bagi mahasiswa dalam menerapkan ilmu administrasi dan akuntansi di lingkungan pemerintahan, sekaligus meningkatkan kemampuan komunikasi, kerja sama, dan pemecahan masalah. Dengan demikian, implementasi konsep Pentahelix melalui kegiatan magang mahasiswa mampu memberikan dampak positif terhadap peningkatan efektivitas pelayanan publik di Kantor Kecamatan Pahandut Kota Palangka Raya serta memperkuat sinergi antara perguruan tinggi dan instansi pemerintah.
Peningkatan Tata Kelola Administrasi Kerja Sama Daerah sebagai Upaya Sinkronisasi Program Misi Dagang dan Sinergi Lintas Instansi Regina Yuniar; Achmad Hairudin; Agus Satrya Wibowo; Theresia Octaviani
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.2006

Abstract

The East Jawa-Central Kalimantan Trade and Investment Mission 2026 in Palangka Raya served as a strategic momentum to strengthen inter-provincial economic synergy. This study analyzed the role of administrative governance as the key to successful regional cooperation, utilizing participatory observation and qualitative-descriptive document analysis. The event recorded transactions and investment commitments exceeding IDR 2,082 trillion across livestock, agriculture, fisheries, forestry, and processing industries. This achievement was supported by solid legal instruments such as MoUs, cooperation agreements, and meeting minutes as accountability foundations. This activity produced a draft administrative documentation guide to enhance institutional capacity. The findings confirm that sustainable economic achievements can only be realized through structured, orderly, and accountable governance.
Co-Authors Achmad Hairudin Agus Satrya Wibowo Andreas Fajar Christmas Glenn Andrenossa Kimmy Jorgensen Regina Yuniar Verra Rizki Amelia