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All Journal Madani : Indonesian Journal of Civil Society Summa : Journal of Accounting and Tax
Lilik Purwanti
University of Brawijaya
Humanities Economics, Econometrics & Finance

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Pelatihan Pembuatan Laporan Keuangan Pada UMKM Kampung Madu Kabupaten Kediri Lilik Purwanti; Iwan Triyuwono; Eny Zuhrotin Nasyi’ah; Aryo Prakoso
Madani : Indonesian Journal of Civil Society Vol. 6 No. 1 (2024): Madani : Februari 2024
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v6i1.2118

Abstract

This community service activity by the Faculty of Economics and Business team of Universitas Brawijaya aims to share the knowledge and skills of MSME actors in conducting bookkeeping and preparing financial statement activities. This activity is very much needed because MSME activists still lack knowledge and skills in bookkeeping, preparing financial reports so that it is difficult to know the position of their business profit or loss. In addition, by having financial reports, MSMEs that experience obstacles in accessing financing or obtaining tax incentives can be resolved. The method of implementing this community service consists of socialization activities, training activities and evaluation for participating MSMEs. The activities were carried out for MSME players in Kampung Madu, Badas Village, Kediri Regency. The training covered topics such as financial literacy and financial application. Upon completion of the training, MSME participants gained a deeper understanding of the importance of financial literacy, financial reporting and the use of technology in financial reporting. This training makes increased awareness can provide significant benefits for MSME actors, especially by strengthening financial strategy efforts and improving the welfare of MSME stakeholders.
Implementation of Regional Government Information System Policy (SIPD) in Yapen Islands Regency: Using Van Meter and Van Horn Models Rosalyn Gracya; Lilik Purwanti
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1238

Abstract

The Regional Government Information System (SIPD) is an integrated electronic platform designed to support local governments in managing and disseminating information on regional development, public finance and other administrative functions. In the Yapen Islands Regency, SIPD is expected to strengthen transparency, accountability, and efficiency as part of the national goals to advance governance practices. However, the implementation of SIPD in the regency has not yet reached its optimal performance, as various technical and organizational challenges persist. This study aims to analyze the meaning and dynamics of SIPD policy implementation within the context of the Yapen Islands Regency; using the Van Meter and Van Horn model as an analytical lens with descriptive qualitative method. This model provides more comprehensive understanding of implementation processes through six interrelated dimensions: policy standards, resources, communication, implementing attitudes, organizational characteristics, and external conditions. The finding indicate that the SIPD policy implementation has been implemented but is still constrained. However, several obstacles remain, particularly unstable internet connectivity, limited technical capacity, and delay in system synchronization. These challenges are mitigated by strong local organizational culture, assertive communications among implementers, and effective cross-agency collaboration. This study supports policy-making institutions in designing SIPD, thereby enabling comprehensive development of SIPD within the public sector; considers policy standards and objectives, formulates more contextual and realistic guidelines, strengthens vertical coordination mechanisms, and facilitates more rapid technical support.
Co-Authors Aryo Prakoso Eny Zuhrotin Nasyi’ah Iwan Triyuwono Rosalyn Gracya