Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Pengabdian Masyarakat Bangsa
Doni Wirshandono Yogivaria
Universitas PGRI Kanjuruhan Malang, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
A normative analysis of the 2025 budget realization report presentation based on government accounting standards in indonesia Doni Wirshandono Yogivaria
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 5 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss5pp667-674

Abstract

This study aims to analyze the presentation of the 2025 Budget Realization Report (BRR) in Indonesia based on Government Accounting Standards (SAP) using a normative perspective. The research employs a qualitative approach with a literature study (library research) design, relying on secondary data derived from government regulations, academic literature, and relevant official documents. The data were collected through documentation techniques and analyzed using qualitative content analysis to assess the conformity of the BRR presentation with established accounting standards. The findings indicate that the presentation of the BRR demonstrates a high level of structural compliance with SAP, particularly in terms of format, classification, and the inclusion of key financial components such as budget allocation, realization, and variance. However, the study also reveals that substantive aspects, including transparency, completeness of disclosure, and interpretability, remain at a moderate level. The report tends to emphasize formal compliance rather than effective communication, as evidenced by limited explanatory narratives and insufficient variance analysis. These limitations reduce the usefulness of the BRR as an instrument of public accountability and financial transparency. In conclusion, while the BRR fulfills its formal role in financial reporting, improvements are needed to enhance its communicative function and overall quality. This study contributes to the literature by providing a normative evaluation of public sector financial reporting and offers insights for improving accountability and governance practices in Indonesia.
Transformasi Digital pada Sistem Pencatatan dan Pengelolaan Iuran Air Swadaya di Desa Banjararum Singosari Malang Affan Afian; Doni Wirshandono Yogivaria; Lina Kartikaningrum
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 5 (2026): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i5.4781

Abstract

Program Desa Binaan ini bertujuan meningkatkan efisiensi, transparansi, dan akuntabilitas pengelolaan iuran air swadaya melalui transformasi digital pada sistem administrasi HIPAM di Desa Banjararum, Kecamatan Singosari, Kabupaten Malang. Permasalahan utama mitra meliputi pencatatan pelanggan yang masih manual, kesulitan monitoring pembayaran dan tunggakan, keterlambatan penyusunan laporan keuangan, serta rendahnya literasi digital pengurus. Program dilaksanakan menggunakan pendekatan Participatory Action Research (PAR) yang melibatkan pengurus HIPAM dan pemerintah desa dalam setiap tahapan kegiatan. Metode yang digunakan meliputi identifikasi kebutuhan, perancangan dan pengembangan sistem informasi berbasis dashboard digital, penyusunan Standar Operasional Prosedur (SOP), pelatihan, implementasi sistem, serta pendampingan dan evaluasi. Hasil program menunjukkan bahwa sistem digital berbasis dashboard berhasil mengintegrasikan data pelanggan, pembayaran, tunggakan, dan laporan keuangan dalam satu platform yang mudah digunakan. Pengurus mampu melakukan pencatatan transaksi, monitoring tunggakan, dan penyusunan laporan secara lebih cepat dan akurat dibandingkan sistem manual. Program juga meningkatkan kemampuan literasi digital pengurus serta memperkuat tata kelola administrasi dan keuangan HIPAM. Implementasi tahun pertama menghasilkan fondasi transformasi digital yang mendukung pengelolaan layanan air swadaya yang lebih profesional, transparan, dan berkelanjutan di Desa Banjararum.
Co-Authors Affan Afian Kartikaningrum, Lina