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All Journal JAMANTA Indonesian Journal of Applied Accounting and Finance Sevaka: Hasil Kegiatan Layanan Masyarakat Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Mahyuni
Politeknik Negeri Banjarmasin
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions

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Preferensi Masyarakat Dalam Penyaluran Zakat dan Infak Sedekah : Tinjauan Pada Sebagian Masyarakat di Kabupaten Banjar Basyirah Ainun; Mahyuni; Nifa Silvia
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2149

Abstract

Zakat is a number of assets that must be issued by a Muslim or business entity to be given to those who are entitled to receive it in accordance with Islamic law. Banjar Regency is known as one of the districts in South Kalimantan whose community is predominantly Muslim and very religious so it should be able to optimize its zakat collection potential. This study aims to determine the preferences of people in Banjar Regency in distributing zakat funds and what factors influence it. The research method used was descriptive qualitative with primary data in the form of survey to 100 respondents. The results showed that as many as 60% of respondents preferred to distribute zakat directly to mustahiq because of their lack of knowledge about zakat management organizations, while 40% of respondents chose to distribute zakat through zakat management organizations with details of 30% choosing to distribute zakat through government-formed zakat collection organizations (BAZNAS) and 10% choosing to distribute zakat through community-formed zakat management organizations such as LAZISMU, Rumah Zakat, Dompet Dhuafa, and BSI Maslahat. Several factors affect public trust in zakat management organizations including openness, competent management, honesty, integrity, accountability, and respect for others.
Penerapan ISAK 335 pada Organisasi Yayasan di Indonesia: Evaluasi Kesiapan Institusional, Analisis Empiris, dan Prospek Akuntabilitas Nonlaba Mahyuni; Basyirah Ainun; Lusiana Handayani; M. Yasir Fahmi
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15606

Abstract

Non-profit organizations, particularly foundations (yayasan) in Indonesia, play an essential role in the social and religious sectors. Unlike commercial entities, their operational sustainability depends heavily on public trust and donor funding, necessitating a highly transparent financial reporting framework. The transition from PSAK 45 to ISAK 335 fundamentally shifted the paradigm of non-profit accounting by requiring strict segregation of net assets based on donor restrictions. This study evaluates the empirical readiness of foundations to implement ISAK 335. Findings reveal significant compliance gaps driven by reliance on simple cash-basis accounting, lack of competent human resources, financial constraints, and inadequate socialization. Post-Implementation Review (PIR) by IAI in 2025 further highlights complexities in restricted grants and endowment funds. To bridge these gaps, this article proposes strategic solutions, including the restructuring of the Chart of Accounts (CoA), strict Standard Operating Procedures (SOP) for donations, digital transformation via specialized accounting software, and intensive mentorship from professional bodies and academia.
OPTIMIZING PUBLIC BUDGET PERFORMANCE THROUGH VALUE FOR MONEY PRINCIPLES: A QUALITATIVE STUDY OF INEFFICIENCY IN PUBLIC EXPENDITURE Noor Syifa Rahmah; Monika Handayani; Mahyuni; Tolik King
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 6 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v6i1.2026

Abstract

Public expenditure is a fundamental fiscal instrument for governments to deliver public services, stimulate economic development, and improve public welfare. Despite substantial increases in public budget allocations, inefficient expenditure management remains a persistent challenge, resulting in a mismatch between financial resources utilized and the benefits generated. Previous studies have primarily examined public expenditure efficiency using quantitative approaches focused on capital expenditure and economic growth, leaving limited discussion of inefficiency across the entire public budgeting cycle. This study aims to identify the forms of public expenditure inefficiency, examine the factors contributing to inefficiency, and analyze the application of the Value for Money (VfM) framework in identifying and reducing inefficiency in public expenditure management. A qualitative descriptive approach was employed using secondary data collected through library research, including scholarly journals, academic books, government regulations, official reports, and policy documents. The data were analyzed through data reduction, data display, and conclusion drawing based on the Value for Money dimensions of economy, efficiency, and effectiveness. The findings reveal that public expenditure inefficiency occurs in multiple forms, including excessive bureaucratic expenditure, poorly targeted programs, inefficient procurement, delayed budget absorption, weak planning and monitoring, program duplication, underutilized infrastructure, low-quality outputs, and corruption-related irregularities. These inefficiencies are driven by weak institutional capacity, inaccurate data, limited transparency, fragmented coordination, and inadequate accountability mechanisms. The study highlights that the consistent implementation of the Value for Money framework can strengthen accountability, improve budget governance, optimize public expenditure performance, and ensure that public resources generate sustainable benefits for society.
OPTIMIZING PUBLIC BUDGET PERFORMANCE THROUGH VALUE FOR MONEY PRINCIPLES: A QUALITATIVE STUDY OF INEFFICIENCY IN PUBLIC EXPENDITURE Noor Syifa Rahmah; Monika Handayani; Mahyuni; Tolik King
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 6 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v6i1.2026

Abstract

Public expenditure is a fundamental fiscal instrument for governments to deliver public services, stimulate economic development, and improve public welfare. Despite substantial increases in public budget allocations, inefficient expenditure management remains a persistent challenge, resulting in a mismatch between financial resources utilized and the benefits generated. Previous studies have primarily examined public expenditure efficiency using quantitative approaches focused on capital expenditure and economic growth, leaving limited discussion of inefficiency across the entire public budgeting cycle. This study aims to identify the forms of public expenditure inefficiency, examine the factors contributing to inefficiency, and analyze the application of the Value for Money (VfM) framework in identifying and reducing inefficiency in public expenditure management. A qualitative descriptive approach was employed using secondary data collected through library research, including scholarly journals, academic books, government regulations, official reports, and policy documents. The data were analyzed through data reduction, data display, and conclusion drawing based on the Value for Money dimensions of economy, efficiency, and effectiveness. The findings reveal that public expenditure inefficiency occurs in multiple forms, including excessive bureaucratic expenditure, poorly targeted programs, inefficient procurement, delayed budget absorption, weak planning and monitoring, program duplication, underutilized infrastructure, low-quality outputs, and corruption-related irregularities. These inefficiencies are driven by weak institutional capacity, inaccurate data, limited transparency, fragmented coordination, and inadequate accountability mechanisms. The study highlights that the consistent implementation of the Value for Money framework can strengthen accountability, improve budget governance, optimize public expenditure performance, and ensure that public resources generate sustainable benefits for society.
Optimasi Kompetensi Pedagogik Digital Guru SMPN 32 Banjarmasin Melalui Pelatihan Kecerdasan Buatan Berbasis Gemini AI Ahsanul Haq; Priyougie; M. Hendra Sunarya; Mahyuni
Sevaka : Hasil Kegiatan Layanan Masyarakat Vol. 4 No. 4 (2026): November : Sevaka : Hasil Kegiatan Layanan Masyarakat
Publisher : STIKES Columbia Asia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62027/sevaka.v4i4.1113

Abstract

The implementation of educational technology in Indonesia still shows regional disparities. Secondary schools outside Java generally lag behind in adopting Artificial Intelligence (AI) compared to schools in major urban centers across Java. This community service project aims to improve the digital pedagogical competence of teachers at SMPN 32 Banjarmasin through training on integrating Gemini AI into instructional design. Using a Participatory Action Research (PAR) approach across four stages (diagnostic planning, interactive workshops, independent mentoring, and evaluation), the training equipped teachers with prompt engineering skills based on the RCTC (Role-Context-Task-Constraint) formula and the ability to design differentiated learning modules. The evaluation results showed a significant improvement in teachers' competence. The average score increased from 44.05 on the pre-test to 86.30 on the post-test, achieving an N-Gain score of 75.51% (high category). Furthermore, the time required to design learning modules was reduced by 85% (from 6–8 hours to under 30 minutes). Teachers transitioned from passive software users to active creators of contextual teaching materials rooted in local wisdom (such as river ecosystems and floating markets), supporting the principles of Meaningful Learning. Targeted AI literacy training in regional areas provides a practical step toward narrowing the educational quality gap across regions. ABSTRAK Penerapan teknologi pendidikan di Indonesia masih menunjukkan ketimpangan wilayah. Sekolah-sekolah menengah di luar Pulau Jawa umumnya lebih lambat mengadopsi kecerdasan buatan (Artificial Intelligence/AI) dibandingkan sekolah di pusat-pusat kota besar di Jawa. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kompetensi pedagogik digital guru SMPN 32 Banjarmasin melalui pelatihan integrasi Gemini AI dalam perancangan pembelajaran. Menggunakan pendekatan Participatory Action Research (PAR) dalam empat tahapan (perencanaan diagnostik, lokakarya interaktif, pendampingan mandiri, dan evaluasi), pelatihan ini membekali peserta dengan keterampilan rekayasa instruksi (prompt engineering) berbasis formula RCTC (Role-Context-Task-Constraint) dan penyusunan modul ajar berdiferensiasi. Hasil evaluasi menunjukkan peningkatan signifikan pada kompetensi peserta. Skor rata-rata guru naik dari 44,05 pada pre-test menjadi 86,30 pada post-test, dengan nilai N-Gain sebesar 75,51% (kategori tinggi). Selain itu, waktu penyusunan modul ajar berhasil dipangkas hingga 85% (dari 6–8 jam menjadi kurang dari 30 menit). Peserta tidak lagi sekadar menggunakan aplikasi digital secara pasif, melainkan mampu menyusun draf materi ajar kontekstual berbasis kearifan lokal (seperti ekosistem sungai dan pasar terapung) yang mendukung prinsip pembelajaran bermakna (Meaningful Learning). Penguatan literasi AI yang terarah di daerah menjadi langkah nyata untuk memperkecil kesenjangan mutu pendidikan antarwilayah.
Co-Authors Ahsanul Haq Basyirah Ainun Lusiana Handayani M. Hendra Sunarya M. Yasir Fahmi Monika Handayani Nifa Silvia Noor Syifa Rahmah Priyougie Tolik King