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All Journal Sriwijaya Accounting Community Services Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Aspahani
Universitas Sriwijaya
Economics, Econometrics & Finance Other

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Pendampingan BLUD Kesehatan dalam Penyusunan Posisi Keuangan di Kabupaten Musi Banyuasin Nilam Kesuma; Aspahani; Eka Meirawati; Asfeni Nurullah
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.v1i1.3

Abstract

One of the UPTD Regional Apparatus Work Units that can be transformed into a BLUD is the Puskesma. The UPT of the Health Service in Musi Banyuasin Regency (MUBA) has not yet implemented the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD), so its service performance is not optimal and inflexible in meeting community satisfaction. The target audience chosen are the managers and treasurers of the puskesmas who are heading to become PPK of the BLUD Puskesmas in Musi Banyuasin Regency as many as 39 people. The implementation of this service activity is carried out within a period of 2 months starting from a survey, providing training for 2 days and continuing with direct assistance. The implementation of this Community Service activity is carried out using the lecture, tutorial, and discussion methods. The systematic implementation of this service activity is carried out in a blended manner, which is partly offline and partly online. Based on the evaluation designed to assess the success of the implementation of this service, it was seen that there was an increase in participants' knowledge. Limited resources are owned because not all BLUD officials who prepare financial statements have an accounting education background.
Progresi Karir Akuntan: Tinjauan Literatur Sistematis Mengenai Hambatan Gender dan Keterkaitannya dengan Intervensi Organisasi Muthi’a Handayani; Aspahani; Tamiimah Mufiidah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3535

Abstract

This systematic literature review aims to comprehensively analyze research findings related to career progression in the accounting profession. Although the representation of women in the accounting profession continues to increase globally, various studies indicate that equality in career progression and access to leadership positions has not yet been fully achieved. Therefore, this review seeks to synthesize existing empirical evidence to identify the main factors influencing the differences in career paths between male and female accountants. The method used in this study is the Systematic Literature Review. The SLR approach was chosen for its ability to provide a systematic, transparent, and replicable process in identifying, evaluating, and synthesizing all research relevant to the formulated research question. Through strict selection and analysis procedures, previous studies were reviewed to obtain a comprehensive overview of the dynamics of accountants' career progression. The review results indicate that career progression in the accounting profession is a complex and multidimensional process, influenced by the interaction of structural, organizational, cultural, and individual factors. Factors such as a masculine organizational culture, family responsibility burdens, limited access to mentoring and professional networks, as well as work policies that are not always gender-sensitive, have been shown to contribute to the stagnation of women's careers. Although various equality initiatives have been implemented, significant gender disparities still persist, particularly at the managerial and leadership levels. Based on these findings, this review highlights the research gaps and proposes future research directions to promote a more inclusive and fair working environment in the accounting profession.
Co-Authors Asfeni Nurullah Meirawati, Eka Muthi’a Handayani Nilam Kesuma Tamiimah Mufiidah