Garuda - Garba Rujukan Digital

Pendampingan Digitalisasi UMKM Binaan Di Kelurahan Sendangtirto, Berbah, Sleman Diy Indani, Farinza Tiara; Wahyuningsih, Adityas; Andriani, Juwita; Arifah, Amalina Nur; Sulistyowati, Andita
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 7, No 1 (2024): Januari 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i1.2864

MSMEs in Indonesia are a potential basis for a strong national economy because of their large number, especially micro businesses, and their labor absorption capacity is very large. Sendangtirto Village, which is part of the Berbah District Area, Sleman Regency, DIY, also has quite large MSME potential. By knowing and mapping the potential of MSMEs in Sendangtirto and assisting by providing training outreach and mentoring on the digitalization of Sendangtirto MSMEs, it is hoped that it will advance and be able to develop MSMEs, increasing competitiveness with the integration of digital platforms. This service function aims to apply and disseminate the knowledge and skills possessed by academics to the wider community, as well as contributing directly to improving the quality of life and sustainable development. The results of data analysis from the questionnaire showed a significant increase in participants' understanding after the socialization. The participants' positive response to the benefits and ease of use of digital platform robots for ease in digitalizing MSMEs illustrates the success of this socialization. Keywords: digitalization; socialization;potential of MSMEs

Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Informasi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa Sulistyowati, Andita; Riskanita, Dinda; Andriani, Juwita
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.652

This study aims to obtain empirical evidence on the impact of financial report presentation and financial information accessibility on the accountability of village fund management. Village fund management accountability refers to the responsibility of village governments to the public regarding village financial management. The research was conducted in 13 villages in Kledung District, Temanggung Regency, with 52 respondents selected using a non-probability sampling method, specifically purposive sampling. Data were collected through questionnaires, and data analysis was performed using multiple linear regression with SPSS version 26. The results show that both financial report presentation and financial information accessibility have a positive effect on the accountability of village financial management.

Perwujudan Sila ke-5 Pancasila bagi Penyandang Disabilitas dalam Mendapatkan Hak-Hak Fundamental berdasarkan Undang-Undang Nomor 8 Tahun 2016 Riskanita, Dinda; Sulistyowati, Andita; Nugroho, Dendy Prasetyo
Legal Standing : Jurnal Ilmu Hukum Vol 9, No 2 (2025): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i2.10386

The 5th principle of Pancasila contains the principle of justice in various aspects of life without discrimination against anyone, including people with disabilities. This principle emphasizes that every citizen, including people with disabilities, has the right to receive equal treatment, access to basic rights, and equal opportunities in community, national and state life. Through Law Number 8 of 2016 concerning Penyandang Disabilitas, as a form of government responsibility in creating policies that favor people with disabilities and eliminate discrimination. This study aims to analyze and examine the manifestation of the principle of social justice in Pancasila, especially regarding the fulfillment of basic rights for people with disabilities. The main focus of this study is to explore the extent to which the application of the principle of social justice in Pancasila contributes to equality, protection, and fulfillment of the basic rights of people with disabilities in various aspects of life. This research is a normative legal research with a statue approach, by examining secondary legal materials using the library research method, where the research will answer the problem by using supporting legal theories through literature studies. The results of this study explain that the 5th principle of Pancasila demands social justice in fulfilling basic rights for people with disabilities, namely in the fields of education, employment, health, accessibility, socio-political participation, legal protection and social security. This study emphasizes the importance of ensuring that people with disabilities are not only respected, but also given equal opportunities to enjoy their basic rights in all aspects of life. Pancasila, as the basis of the state, emphasizes that social justice for people with disabilities is the state's obligation to realize it through policies and real actions. Law Number 8 of 2016 is a concrete form of government commitment in ensuring the fulfillment of the basic rights of people with disabilities.

AKUNTABILITAS DANA DESA: KAJIAN TERHADAP PERAN KEJELASAN SASARAN ANGGARAN DAN KOMPETENSI APARATUR DESA Sulistyowati, Andita; Ahmad Wahyu Prasetyo
Jurnal Akunida Vol. 11 No. 1 (2025): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i1.18887

Akuntabilitas dalam pengelolaan dana desa menjadi aspek yang krusial, mengingat dana desa merupakan salah satu bentuk investasi pemerintah untuk mencapai pembangunan yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh kejelasan sasaran anggaran dan kompetensi perangkat desa terhadap akuntabilitas pengelolaan dana desa di Kecamatan Bejen, Kabupaten Temanggung. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan 75 responden dari perangkat desa yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran dan kompetensi perangkat desa memiliki pengaruh positif yang signifikan terhadap akuntabilitas pengelolaan dana desa. Temuan ini mengindikasikan bahwa pengelolaan dana desa yang efektif dan transparan memerlukan sasaran anggaran yang jelas serta kompetensi perangkat desa yang memadai. Penelitian ini memberikan rekomendasi untuk meningkatkan pelatihan dan pembinaan perangkat desa guna mendukung akuntabilitas pengelolaan dana desa. Keterbaruan judul ini terletak pada penggabungan dua faktor, yaitu kejelasan sasaran anggaran dan kompetensi aparatur desa, dalam melihat akuntabilitas dana desa. Selain itu, penelitian difokuskan pada konteks terbaru di Kecamatan Bejen tahun 2024 dengan mempertimbangkan kondisi lokal dan dinamika terbaru.

Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa: The Influence of Financial Manager Competence, Financial Recording System, and Village Community Participation on the Financial Performance of Village-Owned Enterprises Sulistyowati, Andita; Wahyuningsih, Adityas; Indani, Farinza Tiara; Riskanita, Dinda; Elladevi, Anindita
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5876

Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).

Pendampingan Digitalisasi UMKM Binaan Di Kelurahan Sendangtirto, Berbah, Sleman Diy Indani, Farinza Tiara; Wahyuningsih, Adityas; Andriani, Juwita; Arifah, Amalina Nur; Sulistyowati, Andita
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 7 No. 1 (2024): Januari 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i1.2864

MSMEs in Indonesia are a potential basis for a strong national economy because of their large number, especially micro businesses, and their labor absorption capacity is very large. Sendangtirto Village, which is part of the Berbah District Area, Sleman Regency, DIY, also has quite large MSME potential. By knowing and mapping the potential of MSMEs in Sendangtirto and assisting by providing training outreach and mentoring on the digitalization of Sendangtirto MSMEs, it is hoped that it will advance and be able to develop MSMEs, increasing competitiveness with the integration of digital platforms. This service function aims to apply and disseminate the knowledge and skills possessed by academics to the wider community, as well as contributing directly to improving the quality of life and sustainable development. The results of data analysis from the questionnaire showed a significant increase in participants' understanding after the socialization. The participants' positive response to the benefits and ease of use of digital platform robots for ease in digitalizing MSMEs illustrates the success of this socialization. Keywords: digitalization; socialization;potential of MSMEs

Transformasi Digital Dalam Pembukuan: Pelatihan Akuntansi Dengan Teknologi Modern Andriani, Juwita; Wahyuningsih, Adityas; Indani, Farinza Tiara; Sulistyowati, Andita; Mufatichien, Hilmawan Arief
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 2 (2025): April 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i2.3753

The development of Micro, Small, and Medium Enterprises (UMKM) in Indonesia plays a crucial role in the economy; however, many of them face challenges in managing their finances efficiently. One solution offered is financial digitalization through the application of modern accounting technology, which can improve the accuracy and efficiency of financial record-keeping. This study aims to explore the impact of bookkeeping and accounting training with technology on UMKM in Sendangtirto Village, Berbah, Sleman. The methods used include identifying technology, interactive training, and evaluation and feedback to assess the effectiveness of the technology used. The training results show that the adoption of technology can accelerate financial management processes and improve the competitiveness of UMKM. The training had a significant positive impact, as seen from the data showing that the participants' answer accuracy level reached 81%, with an average completion time of 2.03 minutes, not only in technical aspects but also in enhancing understanding of the importance of accounting and more professional financial management. Thus, UMKM become more prepared to face the challenges of the digital economy and strengthen the sustainability of their businesses.Keywords: digital transformation; bookkeeping; accounting; modern technology; training Abstrak: Pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia memainkan peran penting dalam perekonomian, namun banyak di antaranya menghadapi tantangan dalam mengelola keuangan secara efisien. Salah satu solusi yang ditawarkan adalah digitalisasi keuangan melalui penerapan teknologi akuntansi modern, yang dapat meningkatkan akurasi dan efisiensi pencatatan keuangan. Penelitian ini bertujuan untuk mengeksplorasi dampak pelatihan pembukuan dan akuntansi dengan teknologi pada UMKM di Kelurahan Sendangtirto, Berbah, SlemanMetode yang digunakan meliputi identifikasi teknologi, pelatihan interaktif, serta evaluasi dan umpan balik untuk menilai efektivitas penggunaan teknologi tersebut. Hasil pelatihan menunjukkan bahwa adopsi teknologi dapat mempercepat proses pengelolaan keuangan dan meningkatkan daya saing UMKM. Pelatihan ini memberikan dampak positif yang signifikan dilihat dari data tingkat akurasi jawaban peserta mencapai 81% dengan rata-rata waktu penyelesaian 2,03 menit jadi tidak hanya dalam aspek teknis, tetapi juga dalam meningkatkan pemahaman tentang pentingnya akuntansi dan pengelolaan keuangan yang lebih profesional. Dengan demikian, UMKM menjadi lebih siap menghadapi tantangan ekonomi digital dan memperkuat keberlanjutan usaha mereka.Kata Kunci: transformasi digital; pembukuan; akuntansi; teknologi modern; pelatihan

Perwujudan Sila ke-5 Pancasila bagi Penyandang Disabilitas dalam Mendapatkan Hak-Hak Fundamental berdasarkan Undang-Undang Nomor 8 Tahun 2016 Riskanita, Dinda; Sulistyowati, Andita; Nugroho, Dendy Prasetyo
Legal Standing : Jurnal Ilmu Hukum Vol. 9 No. 2 (2025): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i2.10386

The 5th principle of Pancasila contains the principle of justice in various aspects of life without discrimination against anyone, including people with disabilities. This principle emphasizes that every citizen, including people with disabilities, has the right to receive equal treatment, access to basic rights, and equal opportunities in community, national and state life. Through Law Number 8 of 2016 concerning Penyandang Disabilitas, as a form of government responsibility in creating policies that favor people with disabilities and eliminate discrimination. This study aims to analyze and examine the manifestation of the principle of social justice in Pancasila, especially regarding the fulfillment of basic rights for people with disabilities. The main focus of this study is to explore the extent to which the application of the principle of social justice in Pancasila contributes to equality, protection, and fulfillment of the basic rights of people with disabilities in various aspects of life. This research is a normative legal research with a statue approach, by examining secondary legal materials using the library research method, where the research will answer the problem by using supporting legal theories through literature studies. The results of this study explain that the 5th principle of Pancasila demands social justice in fulfilling basic rights for people with disabilities, namely in the fields of education, employment, health, accessibility, socio-political participation, legal protection and social security. This study emphasizes the importance of ensuring that people with disabilities are not only respected, but also given equal opportunities to enjoy their basic rights in all aspects of life. Pancasila, as the basis of the state, emphasizes that social justice for people with disabilities is the state's obligation to realize it through policies and real actions. Law Number 8 of 2016 is a concrete form of government commitment in ensuring the fulfillment of the basic rights of people with disabilities.

Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa: The Influence of Financial Manager Competence, Financial Recording System, and Village Community Participation on the Financial Performance of Village-Owned Enterprises Sulistyowati, Andita; Wahyuningsih, Adityas; Indani, Farinza Tiara; Riskanita, Dinda; Elladevi, Anindita
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5876

Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).

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