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All Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Electronic Journal of Education, Social Economics and Technology
Arinda, Bima Fatkul Khusna
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Sosialisasi Pemahaman terhadap Akuntansi Sektor Publik untuk Meningkatkan Kualitas Pembelajaran Akuntansi bagi Siswa Rukmini, Meme; Efferyn, Krissantina; Riningsih, Duwi; Arinda, Bima Fatkul Khusna; Musyafar, Rafa Hylmi
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 1 (2024): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i1.3794

Abstract

Tujuan pengabdian masyarakat ini adalah memberikan penyuluhan untuk meningkatkan pemahaman siswa di salah satu SMK Kota Kediri tentang akuntansi sektor publik. Kegiatan ini dirancang agar siswa dapat lebih memahami tentang sektor publik baik itu terkait dengan lingkup sektor publik maupun laporan keuangan dari sektor publik. Selain itu, murid-murid juga memahami perbedaan akuntansi sektor publik dengan akuntansi keuangan. Harapannya, siswa dapat memiliki pemahaman yang lebih mendalam mengenai lingkup akuntansi sektor publik dan dapat membedakan antara akuntansi sektor publik dan akuntansi keuangan. Metode pelaksanaan program pengabdian ini melibatkan tahap persiapan pelaksanaan dan evaluasi. Hasil kegiatan ini menunjukkan tanggapan positif dari para siswa, serta keingintahuan mereka terhadap materi akuntansi sektor publik tampak meningkat. Keberhasilan ini menunjukkan bahwa kegiatan sosialisasi telah diterima dengan baik. Implikasi kegiatan pengabdian masyarakat ini diharapkan pengetahuan siswa mengenai akuntansi sektor publik dapat diperluas, khususnya bagi siswa yang berminat menjadi akuntan di sektor publik maupun bekerja sebagai pengelola anggaran di pemerintahan.
The Implementation of the Regional Goverment Accounting System, Accounting Literacy and Internal Control on Performance Accountability at the Department of Community and Village Empowerment in Trenggalek Regency Eferyn, Krissantina; Rukmini, Meme; Satriyono, Gandung; Agustina, Eka; Arinda, Bima Fatkul Khusna
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.491

Abstract

This study aims to determine the application of the local government accounting system, accounting literacyand internal control over performance accountability at the Community and Village Empowerment Office of Trenggalek Regency. The research method used by distributing questionnaires to 42 respondents at the Community and Village Empowerment Office of Trenggalek Regency, to test the results of this study using multiple linear regression analysis with the help of SPSS version 26. The results of this study show that the Local Government Accounting System affects Performance Accountability, Accounting Literacy affects Performance Accountability, and Internal Control affects Performance Accountability. This research contributes to all employees in the Community and Village Empowerment Office that it is important to understand the local government accounting system, accounting literacy and internal control when doing work so that they are able to increase performance accountability at the Community and Village Empowerment Office.The limitation of this research is that the number of respondents is less than 50 respondents and can be further refined by adding variables in testing performance accountability.
Co-Authors eferyn, Krissantina Efferyn, Krissantina Eka Agustina, Eka Gandung Satriyono, Gandung Musyafar, Rafa Hylmi Riningsih, Duwi Rukmini, Meme