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All Journal Jurnal Akuntansi Barelang Mabsya: Jurnal Manajemen Bisnis Syariah Jurnal Pengabdian Masyarakat Bangsa Jurnal Sistem Informasi dan Manajemen
Rika, Abdul Rachman
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Pelatihan Penggunaan SIAPIK Untuk Pengelolaan Data Transaksi Bisnis Pada UMKM Nia, Murni; Rika, Abdul Rachman; Basri, Asriani Mulya; Rahmanpiu, Rahmanpiu; Syata, Wahyu Muh.; Murniati, Murniati; Lewa, Muhammad Juwantho
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i6.1231

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting bagi pertumbuhan perekonomian di Indonesia. Masalah yang sering dihadapi oleh UMKM adalah kurangnya pemahaman pencatatan laporan keuangan. UMKM menganggap pencatatan laporan keuangan itu sulit, rumit, dan belum memiliki kebutuhan terhadap penerapan akuntansi. Pengabdian ini bertujuan untuk membantu menyusun dan membuat pencatatan laporan keuangan pelaku UMKM di Desa Jati Bali, Ranomeeto, Kabupaten Konawe Selatan berbasis web dan mobile yang bernama SIAPIK yang dikeluarkan oleh Bank Indonesia. Langkah-langkah kegiatan pengabdian ini pertama observasi pelaku UMKM di lokasi pengabdian. Kedua memberikan materi dengan metode tutorial dan workshop untuk menjelaskan secara teori dan praktek cara menyusun laporan keuangan menggunakan aplikasi SIAPIK dalam mencatat transaksi keuangan yang sesuai SAK EMKM. Ketiga dilakukan evaluasi mengenai pemahaman pencatatan transaksi keuangan melalui penggunaan aplikasi SIAPIK kepada UMKM. Hasil yang didapatkan Para pelaku UMKM memiliki kesadaran dan kemampuan penggunaan aplikasi SIAPIK dalam rangka mewujudkan digitalisasi UMKM.
AKUNTANSI KULTURAL: STUDI KASUS PENCATATAN DAN PEMBIAYAAN PERKAWINAN ADAT PADA SUKU MUNA Rika, Abdul Rachman
JURSIMA Vol 12 No 3 (2025): Volume 12 Nomor 3 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i3.1140

Abstract

This study aims to analyze the traditional recording and financing system applied in the Muna tribe's traditional marriage, and to identify the underlying cultural values. The research method used is a qualitative case study approach with data collection techniques in the form of in-depth interviews, direct observation, and documentation. The results of the study indicate that the cost recording system in the Muna tribe's traditional marriage is carried out informally based on trust and family solidarity. Cultural values ​​such as mutual cooperation, togetherness, and honor also shape the structure of marriage expenditure. Cultural accounting practices in the Muna tribe's traditional marriage act as a mechanism for recording costs as well as a symbol of cultural identity that needs to be maintained.
ANALISIS TEMUAN AUDIT BERDASARKAN LAPORAN HASIL PEMERIKSAAN (LHP) BPK DI PROVINSI SULAWESI TENGGARA TA 2018-2022 Rika, Abdul Rachman
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10881

Abstract

This study aims to analyze the audit findings of the Audit BPK that occurred in Southeast Sulawesi Province. The analysis carried out is generally carried out in four parts starting from the Analysis of Accounts Based on the Findings of the BPK Audit Report on the Regional Government Financial Report, then the frequency analysis of findings will be analyzed based on the Type of Regional Government Financial Report on the same account, conducting problem analysis of the findings accounts, and analyzing recurring findings in the accounts of the Regional Government Financial Report in Southeast Sulawesi Province for the 2018-2022 Budget Year. The study uses secondary data obtained from the Audit Report of the Audit Board of Indonesia in Southeast Sulawesi Province during the period 2018 to 2022. The type of research used is qualitative research with an analysis method using content analysis. The results of the study show that the pattern of findings occurs due to lack of supervision by each level in each Regional Apparatus Organization and non-compliance with laws and regulations carried out by government officials, and not all findings that occur more than once in the same account have indications of repeated findings, but the results of this study analysis show several accounts that have indications of repeated findings. Based on the frequency of findings based on the type of financial report, weaknesses in the internal control system and non-compliance with laws and regulations in the management of the Southeast Sulawesi Provincial Government Finance are still found, which are caused by weak internal control systems in each Regional Apparatus Organization, non-compliance with laws and regulations, the role of other parties that are not optimal, and incomplete follow-up.
Integration Model of Sharia Accounting and Financial Technology (Fintech) for MSMEs Rika, Abdul Rachman
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 8 No. 1 (2026): Mabsya: Jurnal Manajemen Bisnis Syariah (on Progress)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v8i1.16063

Abstract

This study aims to examine the role of Islamic accounting, Islamic financial literacy, and digital readiness on the feasibility of MSME financing, by considering the mediating role of Islamic fintech usage intention, trust, and business sustainability. A quantitative approach was used through Partial Least Squares-based Structural Equation Modeling (PLS-SEM) analysis, with data collected from MSMEs using Islamic fintech services. Results show that most of the direct relationships between variables are statistically significant, especially the effect of Islamic accounting on intention and trust, and business sustainability on financing eligibility. Another important finding is the functioning of the mediation path, which suggests that intention and trust are important links in the chain of influence towards viable financing. However, the moderating interaction between literacy and digital readiness on Islamic accounting relationship was not significant. This study strengthens the Technology Acceptance Model (TAM) framework extended by Islamic ethical principles. The original contribution of this study lies in the integration of Islamic values in the financial technology adoption process as well as the establishment of an inclusive and sustainable Islamic financing ecosystem for MSMEs.
Co-Authors Basri, Asriani Mulya Lewa, Muhammad Juwantho Murniati . Nia, Murni Rahmanpiu, Rahmanpiu Wahyu Muh Syata