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All Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Senarai Kearifan Lokal Akuntansi JP-MAS : Jurnal Pengabdian kepada Masyarakat
Rudiana Fibriani
Sekolah Tinggi Ilmu Ekonomi YAPAN
Economics, Econometrics & Finance Education

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Pengaruh Keterampilan Berwirausaha terhadap Minat Berwirausaha melalui Sikap Berwirausaha dan Perceived Behavior Control Pada Santri di Pondok Pesantren Kabupaten Kediri Rina Indra Sabella; Rudiana Fibriani; Siti Masruroh
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 7, No 1 (2022): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v7i1.186

Abstract

This study analyzes the Entrepreneurial Interest of Islamic Boarding School students in Kediri by using the Theory of Planned Behavior. Santri, as they are called, lack a positive image in the business world. Therefore, this study discusses the Entrepreneurial Interest of Santri. By using the variables of Entrepreneurial Skills, Entrepreneurial Attitudes, and Perceived Behavior Control. This research is a quantitative research with an explanatory research approach. The data were taken from the Lirboyo, Darussalam, Al Falah, and Darul Ulum Islamic Boarding Schools in Kediri with a total sample of 104 university students. Data analysis in this study used the Partial Least Square (PLS) method. The results of this study are, Entrepreneurship Skills contribute to Interest in Entrepreneurship, Entrepreneurship Skills contribute to Interest in Entrepreneurship through Attitudes, and Entrepreneurship Skills contribute to Interest in Entrepreneurship through Perceived Behavior Control
Pelatihan Pencatatan Keuangan Sederhana Berbasis Aplikasi Digital bagi UMKM Paroki Redemptor Mundi Surabaya Mahsina Mahsina; Agustinus Winoto; Rudiana Fibriani; Rosy Aprieza Puspita Zandra
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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Abstract

This community service activity was motivated by the low level of understanding among Micro, Small, and Medium Enterprises (MSMEs) assisted by the PSE of Redemptor Mundi Parish in Surabaya in recording their business finances. Many of these businesses do not yet have a proper bookkeeping system, still mix personal and business finances, or do not know how to prepare simple financial statements. The purpose of this activity was to improve the knowledge and skills of MSME actors in financial recording using simple digital applications. A participatory and educational approach was applied through several stages, including preparation, socialization and training, mentoring in preparing financial statements, and evaluation. The results of this activity show that participants gained a better understanding of how to record transactions, separate personal and business finances, and prepare simple income statements and cash flow reports. This program greatly assisted MSMEs assisted by the PSE of Redemptor Mundi Parish Surabaya in preparing financial reports independently. The activity also increased awareness of accountability and financial transparency, while supporting the sustainability and competitiveness of MSME.  
PENDAMPINGAN AUDIT INTERNAL SEDERHANA BAGI PENGURUS MASJID QOLBUN SALIM DALAM RANGKA TRANSPARASI DANA UMAT Gusti Dian Prayogi; Annisah Febriana; Ratih Dewi Titisari Haryana; Rudiana Fibriani; Herlambang Pudjo Santosa
JP-MAS : Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2026): JP-MAS: Volume 8 Nomor 1 Edisi Mei 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Jombang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/vrm99332

Abstract

Pengelolaan dana rumah ibadah yang bersumber dari masyarakat menuntut adanya akuntabilitas yang tinggi untuk menjaga kepercayaan jemaah. Masjid Qolbun Salim menghadapi permasalahan mendasar berupa lemahnya sistem pengendalian internal keuangan, ditandai dengan pencatatan kas tunggal secara manual, ketidaktertiban pengarsipan bukti fisik, serta dominasi fungsi bendahara tanpa pengawasan berlapis. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman taktis dan keterampilan praktis bagi pengurus masjid serta perwakilan jemaah dalam menjalankan fungsi pengawasan keuangan secara mandiri melalui metode rekonsiliasi tiga titik (three-way matching). Metode pelaksanaan program menggunakan pendekatan Participatory Action Research (PAR) melalui tahapan Focus Group Discussion (FGD), pelatihan penyusunan instrumen lembar kerja pemeriksaan (checklist audit), serta pendampingan simulasi audit lapangan terstruktur selama 5 hari. Hasil evaluasi kuantitatif menunjukkan lonjakan pemahaman peserta yang signifikan, di mana skor rata-rata pre-test Kelompok DKM meningkat dari 38% menjadi 84% pada saat post-test, dan Kelompok Jemaah melonjak dari 46% menjadi 88%. Secara kualitatif, pengabdian ini berhasil mengurai penumpukan fungsi bendahara melalui penerapan prinsip kendali ganda (dual control) dan menghasilkan draf Standar Operasional Prosedur (SOP) laporan transparansi kas bulanan yang bebas dari salah saji. Keterbatasan program ini terletak pada singkatnya durasi pendampingan yang belum menyentuh audit manajemen aset non-kas. Oleh karena itu, disarankan bagi program pengabdian selanjutnya untuk melakukan monitoring pasca-pelatihan secara berkala serta mengembangkan dasbor pelaporan keuangan digital berbasis cloud computing demi mewujudkan transparansi dana umat yang berkelanjutan.
Co-Authors Agustinus Winoto Annisah Febriana SE., MSi., Ak., CA Gusti Dian Prayogi Herlambang Pudjo Santosa Mahsina Mahsina Ratih Dewi Titisari Haryana Rina Indra Sabella Rosy Aprieza Puspita Zandra Siti Masruroh