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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Jumania Septariani
Institut Rahmaniyah Sekayu
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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PENINGKATAN KOMPETENSI PENGELOLA KOPERASI DAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) Ellisyah Mindari; Rano Asoka; Jumania Septariani; Yeni Marsih
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.36463

Abstract

Stabilitas perputaran ekonomi dalam menjalankan bisnis merupakan cara untuk mencapai kesejahteraan.  Bisnis yang dikelola oleh sumber daya manusia (pengelola) yang unggul dan berkualitas akan mampu bersaing dengan para kompetitornya dan tentunya akan memperoleh keuntungan yang mampu menyokong perekonomian dan mempercepat pencapaian tujuan organisasi. Rendahnya motivasi dan tingkat literasi tentang konsep koperasi dan umkm; modal sosial dalam pengelolaan koperasi dan umkm; pengelolaan koperasi dan umkm menuju kewirausahaan; strategi pengembangan koperasi dan umkm berorientasi bisnis menjadi alasan perlunya digarap program pengabdian pada masyarakat guna meningkatkan pengetahuan, wawasan dan pemahaman serta kesadaran peserta. Metode kegiatan ini adalah pendidikan masyarakat (penyuluhan) dan pelatihan dengan teknik ceramah dan diskusi dengan bentuk kegiatan penyampaian materi (berupa modul cetak, slide presentasi dan video edukasi), praktek dan tugas mandiri.  Kegiatan pengabdian pada masyarakat ini berhasil berdasarkan kehadiran peserta, perbandingan hasil evaluasi awal dan evaluasi akhir yang telah dinilai (artinya kompetensi peserta yang merupakan pengelola koperasi dan UMKM meningkat), antusiasme dalam menerima materi, terjadinya interaksi yang hangat dalam diskusi.
ANALISIS KINERJA KEUANGAN PADA KANTOR CAMAT BATANGHARI LEKO KABUPATEN MUSI BANYUASIN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY Jumania Septariani; Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i1.457

Abstract

This study seeks to evaluate the degree to which financial performance management is grounded on the Value For Money strategy utilized at the Batanghari Leko District Office, Musi Banyuasin Regency. The data included in this research comprised Budget Outcomes from 2021 to 2023. This study employed a quantitative methodology and was done in the Batanghari Leko District Office in Musi Banyuasin Regency. The data sources comprised both primary and secondary sources, utilizing interviews and documentation for data collection procedures. The Batanghari Leko District Office in Musi Banyuasin Regency has effectively managed its resources, leading to the conclusion that its financial performance management is exceptional.
PENILAIAN TINGKAT KESEHATAN KOPERASI TRI BAKTI SENTOSA BERDASARKAN ASPEK TATA KELOLA MENURUT PERATURAN PETUNJUK TEKNIS DEPUTI BIDANG PERKOPERASIAN NOMOR 15 TAHUN 2021 Deswati Supra; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.336

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Tri Bakti Sentosa Tahun 2021-2022 berpedoman pada Peraturan Petunjuk Teknis Deputi Bidang Perkoperasian Nomor 15 Tahun 2021 bedasarkan aspek tata kelola. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis data kuantitatif dan kualitatif. Hasil penelitian menyatakan bahwa tingkat kesehatan Koperasi Tri Bakti Sentosa berdasarkan aspek tata kelola pada Tahun 2022 mendapat skor penilaian 94,11 yang berada pada rentang 76 < X ≤ 100 dengan kategori sehat.
ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA BERDASARKAN RASIO EFEKTIVITAS DAN RASIO PERTUMBUHAN PADA KANTOR DESA RANTAU PANJANG KECAMATAN LAWANG WETAN KABUPATEN MUSI BANYUASIN Candra Romanda; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.433

Abstract

This research aimed to measure the financial performance of Rantau Panjang Village in Lawang Wetan District, Musi Banyuasin Regency. It used effectiveness ratios and growth ratios for income and expenditure as its measurement methods. The study used both qualitative and quantitative approaches. It was carried out at the Rantau Panjang Village Office in Lawang Wetan District, using primary and secondary data sources collected through interviews and documentation. The data analysis technique involved calculating the effectiveness ratios and the growth ratios for income and expenditure. The findings indicated that the financial performance of the Rantau Panjang Village office from 2022 to 2024 showed a growth ratio for income averaging 36.45%, which was considered an increase. The expenditure growth ratio averages 33.96%, also indicating an increase. Meanwhile, the effectiveness ratio for income averages 100,00%, categorised as effective, while the effectiveness ratio for expenditure averages 96,88%, which was deemed effective.
PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin). Ahmad Irfansyah; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.343

Abstract

The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.
Co-Authors Ahmad Irfansyah Candra Romanda Candra Romanda Deswati Supra Ellisyah Mindari Rano Asoka Yeni Marsih