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Sugiartono, Endro
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Penerapan Semi Aplikasi Excel Macro Sebagai Upaya Dalam Meningkatkan Efisiensi dan Efektifitas Penyusunan Laporan Keuangan BUMDes Karya Manunggal Desa Dukuhmencek Dharmawan, Tedy; Ulandari, Windy; Sehatatina, Silvina Yusapti; Salma, Fabella Jihan; Cahyati, Rina Dwi; Marissa, Revanda; Sugiartono, Endro
Jurnal Pengabdian Sosial Vol. 2 No. 7 (2025): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/fddnfd43

Abstract

Kegiatan ini bertujuan untuk meningkatkan efisiensi dan efektivitas penyusunan laporan keuangan pada BUMDes Karya Manunggal Desa Dukuhmencek yang sebelumnya mengalami kendala dalam pencatatan dan pelaporan keuangan sejak tahun 2022 akibat keterbatasan sumber daya manusia dan teknologi. Untuk mengatasi permasalahan tersebut, dilakukan pendampingan melalui penerapan semi aplikasi berbasis Excel Macro “Aplikasi Perusahaan Dagang Mac” yang memiliki fitur lengkap mulai dari pencatatan transaksi hingga penyusunan laporan keuangan. Metode yang digunakan dalam kegiatan ini adalah pendekatan Participatory Rural Appraisal (PRA) dan Community Development dengan metode kualitatif, melalui tahapan identifikasi masalah, penyusunan materi, pendampingan, serta input dan finalisasi laporan keuangan menggunakan aplikasi Excel Macro.  Hasil dari pendampingan ini menunjukkan bahwa penerapan aplikasi Excel Macro mampu meningkatkan kualitas laporan keuangan yang lebih terstruktur, sistematis, dan sesuai dengan Standar Akuntansi Pemerintahan (SAP), sekaligus memberikan pemahaman serta keterampilan baru kepada pengelola BUMDes. Dengan demikian, tujuan pengabdian untuk meningkatkan efisiensi dan efektivitas pelaporan keuangan berhasil tercapai secara optimal. Pemanfaatan aplikasi ini secara berkelanjutan serta replikasi model pendampingan pada BUMDes lain diharapkan dapat memperluas penerapan praktik penyusunan laporan keuangan yang efisien dan efektif di berbagai wilayah.
Financial Performance Analysis of Nirlaba Organization (Case Study on the National Zakat Amil Agency of Lumajang Regency 2018 - 2022) Ivanasari, Mi’rotin; Sugiartono, Endro; Andini, Dessy Putri; Pratiwi, Berlina Yudha
Eduvest - Journal of Universal Studies Vol. 4 No. 3 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i3.1057

Abstract

This study aims to analyze the financial performance of the National Amil Zakat Agency of Lumajang Regency in 2018 to 2022. In analyzing financial performance in this study using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios in accordance with guidelines issued by the National Amil Zakat Agency's strategic study center. This research uses a qualitative descriptive approach. The types and sources of data used are secondary data in the form of financial reports of BAZNAS Lumajang Regency in 2018 - 2022 with data collection methods, namely documentation. The results showed that the average activity ratio of BAZNAS Lumajang Regency was effective, and showed good results in terms of collecting and distributing Zakat, Infaq, Sadaqah (ZIS) funds. Based on the average efficiency ratio, it shows efficient results even though the ratio of operational costs to total amil rights is still inefficient. Based on the ratio of amil funds good results were obtained. Based on the average results of the liquidity ratio is not good because it indicates the obligation to distribute ZIS funds that have not been realized. Based on the ratio of collection growth the results obtained also show not good.
Digitalisasi Layanan Bisnis Teaching Factory New Resto Kemuning Politeknik Negeri Jember (Polije) dengan Sistem Informasi Keuangan Berbasis Website Ayuninghemi, Ratih; Sugiartono, Endro; Abdurahman, Alwan; Subagiyo, Amar; Galushasti, Andarula
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3413

Abstract

Teaching Factory (TeFa) New Resto Kemuning Politeknik Negeri Jember (Polije) yang bertempat di desa Kemuning Lor, berada pada arah menuju destinasi wisata Rembangan. Berdasarkan survey pendahuluan diperoleh informasi bahwa kondisi TeFa New Resto Kemuningmasih belum terlihat optimal dalam hal kinerja tata kelola keuangan, sehingga kurang optimalnya pelayanan kepada konsumen, serta sebagai daya tarik tersendiri bagi TeFa New Resto Kemuningdalam hal penerapan modernisasi teknologi dan perkembangan jaman digitalisasi. Hal tersebut dikarenakan dari kurangnya kemampuan sumber dayanya dalam hal pengadaan dan penguasaan sistem informasi di TeFa New Resto Kemuningitu sendiri.  Terdapat beberapa permasalahan di TeFa New Resto Kemuningadalah: kurang optimalnya kinerja tata kelola keuangan; sistem pemesanan (reservasi dan menu) serta pembayaran yang masih manual. Solusi permasalahan dan uraian singkat yang dilakukan dan ditawarkan dari kegiatan pengabdian masyarakat ini adalah pelatihan dan pembuatan sistem informasi keuangan berbasis website, guna dapat menampilkan reservasi, daftar menu, serta proses pembayarannya. Untuk jadwal pemesanan yang tersedia dapat dipilih dengan memasukkan alamat dan selanjutnya melakukan pembayaran secara online. Kondisi inilah yang membuat tim pengabdian bermaksud melakukan kegiatan pengabdian dengan tujuan untuk membantu meningkatkan kinerja TeFa New Resto Kemuning dalam hal penguatan sistem informasi sebagai inovasi pendukung kinerja bisnis dan daya tarik pengunjung yang sekaligus sebagai pengembangan unit bisnis.
Unveiling the Motives of Ethical Behavior in Accounting Through Detective Conan Anime: an Interpretive Study of Behavior Pinandita, Candra Pramula; Sugiartono, Endro; Andari, Atik Tri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7241

Abstract

This research aims to explore the meaning of ethics and behavioral motives in the context of accounting through a narrative hermeneutic approach, drawing on the anime Detective Conan. Behavioral accounting views that accounting decision-making is not value-free but rather influenced by moral dilemmas, social pressures, and individual rationalization. This research analyzes several episodes of Detective Conan that feature inner conflicts, information manipulation, and dilemmas between honesty and loyalty. The analysis focuses on the narrative and dialogue of characters that represent the motives behind deviant actions, which are then interpreted using the Theory of Planned Behavior, Cognitive Moral Development, and Rest’s Four-Component Model. The findings suggest that the motivations behind actions in the anime have significant relevance to the ethical dilemmas faced by accountants, including instances of fraud, manipulative reporting, and the reluctance to disclose information. The narrative of anime presents the meaning of ethics as a social process that is not absolute but rather the result of negotiation between personal values and external pressures. These findings reinforce the position of popular culture as an alternative medium in accounting ethics education. Anime like Detective Conan can serve as a reflective and contextual medium that bridges theoretical understanding with the complex moral realities in the professional world.
Excel-Based Accounting Practices in Village-Owned Enterprises (BUMDes): Enhancing Transparency of Food Security Program Funds Sugiartono, Endro; Ahmad, Arisona; Hartanto, Sugeng; Wiyono, Luluk Cahyo; Nahrudi, Nahrudi
International Journal of Studies in Social Sciences and Humanities (IJOSSH) Vol. 2 No. 2 (2025): November
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v2i2.6747

Abstract

Village-Owned Enterprises (BUMDes) have a strategic role in managing food security funds sourced from the Village Fund, particularly in supporting agricultural inputs, local farming, and community food resilience programs. Despite this potential, financial management in many BUMDes remains manual, making it vulnerable to errors and a lack of transparency. This study investigates how the use of Excel-based accounting, as a simple and low-cost digital tool, enhances the accountability of BUMDes in managing food security program funds. The research employs a qualitative case study design focused on BUMDes Mandiri in Suci Village, Panti Subdistrict, Jember Regency. Data were collected through in-depth interviews with BUMDes managers, review of financial documents, and field observations. The findings indicate that Excel-based accounting improves the standardization of financial records and increases transparency by producing reports that stakeholders, including village officials and local communities, can more easily understand. However, challenges remain, particularly limited human resources and insufficient skills in operating advanced Excel functions. This study contributes to the literature on public sector accounting by highlighting the role of simple digital solutions in strengthening accountability at the village level. Practically, the results emphasize the importance of capacity building and digital literacy programs to support sustainable financial governance in BUMDes. Moreover, the study provides policy implications for enhancing the governance of Village Fund in alignment with Sustainable Development Goals (SDG 2: Zero Hunger and SDG 8: Decent Work and Economic Growth).
Agro Techno Park Accounting 5.0: Integrated Farming Accounting Technology BUMDes Suci untuk Ketahanan Pangan Berkelanjutan Hartanto, Sugeng; Sugiartono, Endro; Wiyono, Luluk Cahyo; Ahmad, Arisona; Premasanam, Galih Dwi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025): Article in progress
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the fragmentation of management in the agriculture, livestock, and fisheries sectors in BUMDes, which has the potential to cause cost inefficiencies and lack of productivity. This study presents an integrated financial management model for BUMDes across sectors. The research method uses a qualitative approach, with data obtained through interviews, observation, and documentation. This research began with an analysis of the problems faced by BUMDes Suci in managing its business units. It also examined how Agro Techno Park Accounting 5.0 could be applied to produce an integrated accounting model that supports its financial management. The advantages of the integrated farming model are cost efficiency in production, optimization of local resources, increased productivity, and the potential for developing agro-based educational tourism.
Optimalisasi Pemasaran Produk Pangan BUMDes Lancar Jaya Melalui Pemanfaatan Media Digital Sugiartono, Endro; Ahmad, Arisona; Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; Wijaya, Dwi Indriani Fidiastutik; Budianto, Enrico Indra; Premasanam, Galih Dwi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10870

Abstract

BUMDes Lancar Jaya di Desa Seputih, Kabupaten Jember, memiliki potensi komoditas strategis berupa padi, jagung, dan kopi. Namun, optimalisasi potensi tersebut terhambat oleh pola pemasaran konvensional yang terbatas pada lingkup lokal serta minimnya kompetensi digital sumber daya manusia (SDM). Program pengabdian masyarakat ini bertujuan memodernisasi sistem pemasaran BUMDes melalui transformasi digital guna memperluas akses pasar. Metode pelaksanaan menerapkan pendekatan Asset-Based Community Development (ABCD) yang meliputi tahapan pemetaan aset, perancangan sistem, dan peningkatan kompetensi. Hasil kegiatan ini mencakup tiga capaian utama. Pertama, tersedianya infrastruktur digital berupa website resmi yang berfungsi sebagai katalog produk terpusat dengan fitur integrasi WhatsApp untuk kemudahan transaksi. Kedua, peningkatan kompetensi teknis pengurus dalam manajemen operasional website dan penulisan promosi) dasar melalui pelatihan intensif. Ketiga, terbentuknya kemandirian operasional yang ditandai dengan standardisasi pelayanan pelanggan dan serah terima penuh hak akses pengelolaan sistem kepada pengurus. Program ini berhasil meletakkan fondasi digitalisasi yang memungkinkan BUMDes mengelola pemasaran secara mandiri dan berkelanjutan.
Co-Authors Ahmad, Arisona Alwan Abdurahman Amin, Mohammad Luthfil Andarula Galushasti Asnawi, Mohammad Sholeh Atik Tri Andari, Atik Tri Atmadji, Ery Setiyawan Jullev Berlina Yudha Pratiwi, Berlina Yudha Budianto, Enrico Indra Cahyati, Rina Dwi Dessy Putri Andini, Dessy Putri Dharmawan, Tedy Harkat, Avisenna Hartanto, Sugeng Herfiana, Andika Ivanasari, Mi’rotin Larasati, Prastica Dewi Marissa, Revanda Masruroh, Vanisa Dwi Muhammad Arifin Nahrudi, Nahrudi Naufalina, Zulfiah Oktaviani, Siska Aprilia Oryza Ardhiarisca Pinandita, Candra Pramula Premasanam, Galih Dwi Rahma, Dwina Razani Yusifa Ratih Ayuninghemi, Ratih Salma, Fabella Jihan Salsabila, Malika Safira Saputra, Geri Barnas Sari, Riza Puspita Sehatatina, Silvina Yusapti Setyo Wibowo, Nugroho Subagiyo, Amar Ulandari, Windy Viki Tourrohman, Muhammad Tadhi Wardianto, Gagah Widianta, Moh. Muniha Dian Wijaya, Dwi Indriani Fidiastutik Wiyono, Luluk Cahyo Yudhistira, Prillinaya