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All Journal Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat International Journal of Economics, Commerce, and Management Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Inovasi Sosial: Jurnal Pengabdian Masyarakat
Janet Wilsye Litualy
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pendampingan Unit/Wadah Organisasi Model Pencatatan Transaksi Keuangan dalam Pembukuan Sederhana Janet Wilsye Litualy; Engrith Grafelia Leunupun; Thimotina Killay; Sitti Fatimah Kamaruddin; Adonia Anita Batkunde; Dwi Kriswantini; Theresia F Sitania
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 3 (2024): Juni : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i3.677

Abstract

The aim of this community service program is to provide assistance and education to the community in Kiera Hamlet, Southwest Maluku Regency regarding recording financial transactions in simple bookkeeping in accordance with applicable financial accounting standards. This program will take place on Saturday 3 to face in Kiera Hamlet, Moa Island, Southwest Maluku Regency. This activity was carried out with the presence of all Kiera hamlet staff, chair of the church congregation council. Church staff, village community and home base lecturers as well as students of the PSDKU Accounting study program, Southwest Maluku Regency. The method used in this activity is a participatory learning method. After carrying out this service, the community will gain knowledge about bookkeeping in managing finances so that the recording process can be carried out regularly.
Pendampingan Pencatatan Laporan Keuangan Sederhana pada Usaha Ternak Ayam Potong Broiler di Kota Tiakur Thimotina Killay; Adonia A. Batkunde; Janet Wilsye Litualy; Engrith Grafelia Leunupun; Sitti Fatimah Kamaruddin; Lenci Madiuw; Dwi Kiswantini
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2024): November : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v1i4.763

Abstract

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.
The Influence of Village Apparatus Capacity on Village Fund Management Accountability with the Village Financial System (Siskeudes) as an Intervening Variable Gloria Elizabeth Yoltuwu; Janet Wilsye Litualy
International Journal of Economics, Commerce, and Management Vol. 3 No. 2 (2026): International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v3i2.1230

Abstract

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.
Pelatihan Penyusunan Laporan Keuangan Sesuai SAK EMKM Bagi Pengurus Bumdes Ralmida Desa Tounwawan Pulau Moa Kabupaten Maluku Barat Daya Janet Wilsye Litualy; Sitti Fatimah Kamaruddin; Engrith Grafelia Leunupun; Thimotina Killay; Fanny Monica Anakotta; Dwi Kiswantini; Lenci Madiuw
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 3 No. 2 (2026): Mei : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v3i2.3249

Abstract

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.
Co-Authors Adonia A. Batkunde Batkunde, Adonia Anita Dwi Kiswantini Dwi Kriswantini Engrith G Leunupun Fanny Monica Anakotta Gloria Elizabeth Yoltuwu Lenci Madiuw Sitti Fatimah Kamaruddin Theresia F Sitania Thimotina Killay Thimotina Killay