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All Journal Journal of Financial and Behavioural Accounting Safari : Jurnal Pengabdian Masyarakat Indonesia JER Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Panggung Kebaikan : Jurnal Pengabdian Sosial
Deasy Emalia
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENDAMPINGAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDes) DALAM KAITANNYA SEBAGAI INFANT ORGANISASI DI PANCA MUKTI KECAMATAN PONDOK KELAPA KABUPATEN BENGKULU TENGAH Aprila, Nila; Deasy Emalia; Halimatusyadiah, Halimatusyadiah
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1767

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dalam pengelolaan BUMDes di Desa Panca Mukti, Kecamatan Pondok Kelapa, Kabupaten Bengkulu Tengah. Metode yang digunakan dalam program ini adalah metode pendampingan dengan pendekatan Participatory Action Research (PAR), yang memungkinkan keterlibatan aktif seluruh elemen BUMDes. Pendampingan dilakukan melalui beberapa kegiatan, antara lain diskusi, pelatihan langsung, monitoring, evaluasi, dan penyusunan laporan. Kegiatan pendampingan ini mencakup empat tahap, yaitu penyusunan sistem dan prosedur organisasi, penyusunan rencana kerja, peningkatan kompetensi SDM BUMDes, serta monitoring, evaluasi, dan pelaporan. Program ini bertujuan untuk meningkatkan pengelolaan BUMDes yang baik, dengan fokus pada pengelolaan keuangan dan pengembangan usaha. khalayak sasaran dalam kegiatan pengabdian masyarakat ini adalah perangkat Desa Panca Mukti dan pengurus BUMDes Panca Mukti Kecamatan Pondok Kelapa  Kabupaten Bengkulu Tengah. Tempat pelaksanaan kegiatan di Aula Pertemuan Desa Panca Mukti. Waktu pelaksanaan kegiatan pengabdian pada 26 September 2024. Peserta kegiatan ini berjumlah 20 orang, yang terdiri dari 5 (lima) orang perangkat desa, 5 (lima) orang pengurus BUMDes dan 10 (sepuluh) orang masyarakat sekitar. Hasil dari kegiatan ini diharapkan dapat meningkatkan kesadaran dan pemahaman peserta tentang pentingnya pengelolaan BUMDes yang efisien, serta mendorong pengembangan potensi usaha desa. Evaluasi dilakukan secara berkala untuk memastikan ketercapaian tujuan dan peningkatan pengelolaan BUMDes secara berkelanjutan. Secara keseluruhan, kegiatan ini berjalan dengan baik dan memberikan dampak positif bagi pengelolaan BUMDes Desa Panca Mukti.
Pelatihan Manajemen Digital di UMKM Bengkulu Indah Oktari Wijayanti; Deasy Emalia; Nikmah Nikmah
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 4 (2024): November : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i4.1028

Abstract

Digital management training has become the main need for Micro, Small, and Medium Enterprises (MSMEs) in the era of digitalization. In Bengkulu, many MSMEs face challenges in adopting technology to improve operational efficiency, expand markets, and increase competitiveness. This study aims to analyze the impact of digital management training on increasing the management capacity of MSMEs in Bengkulu. This training includes an introduction to digital technology, online marketing strategies, application-based financial management, and customer data management. The results of the training show that the implementation of digital management has a significant positive impact on productivity, business management, and MSME revenue growth. The study also highlights the importance of ongoing support from the government and the private sector in facilitating the adoption of digital technology among MSMEs.
Pencatatan Akuntansi Sesuai Aturan Perpajakan Guna Memanfaatkan Insentif Perpajakan Danang Adi Putra; Nikmah Nikmah; Lismawati Lismawati; Fachruzzaman Fachruzzaman; Deasy Emalia; Nurul Qomariah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.2772

Abstract

This study aims to enhance the understanding of tax regulations among Small and Medium Enterprises (SMEs) in Bengkulu, Indonesia, and provide guidance on utilizing tax incentives through proper accounting practices. The research was conducted through a community service program for Liquid Fotocopy SME in Bengkulu, involving training sessions and direct mentoring to teach simple accounting methods for tax compliance. Workshops, surveys, and feedback mechanisms were employed to assess participants' comprehension of accounting and tax obligations. The study found significant improvement in participants' knowledge and skills in managing their businesses, particularly through practical accounting practices, which boosted their motivation and confidence. This enabled them to implement accurate tax calculations, especially once their revenue surpassed the personal tax allowance (PTKP). The findings highlight that training SMEs in basic accounting and tax regulations is crucial for improving financial management and complying with tax obligations. The study is limited to one SME in Bengkulu, with no consideration for regional variations or challenges faced by other SMEs in Indonesia.
Professionalism to Motivation: Mapping Key Determinants of Audit Quality in Government Institution Auditors Deasy Emalia; Arifah, Dinda Zanubaloka; Vika Fitranita
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.13328.2025

Abstract

This research aimed to examine the effect of professionalism, independence, competence, and motivation on audit quality. The population in this study is the auditors of the Bengkulu Provincial government who work at Badan Pemeriksa Keuangan. This study used a purposive sampling method in selecting the sample, with the criteria of being an auditor of Badan Pemeriksa Keuangan at least 2 years. This research was conducted using a quantitative approach. Primary data were collected through a questionnaire containing a list of written questions regarding the influence of professionalism, independence, competence and motivation on Badan Pemeriksa Keuangan auditors in Bengkulu Province. To Analyze the independent variables against the dependent variable, a Smart Equation Modeling analysis by using the SmartPLS 3.0. The results showed that all of the independent variables have a positive influence on audit quality. Therefore, it recommends to create regulations that focus on human resource development, meaning that Badan Pemeriksa Keuangan needs to strengthen professionalism, maintain independence, improve competence, and motivate auditors.
From Ledger to Cloud: A Dynamic Capabilities View of Digital AIS and SME Performance Novta Winkey Pradana; Muhammad Adnan Effendi Putra; Deasy Emalia; Trisna Gayatri
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2001

Abstract

This study maps the intellectual structure of research on digital accounting information systems and SME performance. Using a quantitative bibliometric approach, we analyze 1,000 journal articles indexed in Crossref from 2010 to 2025. We retrieved the data using Publish or Perish and visualized it in VOSviewer, generating network, overlay, and density maps. Three themes emerge: technological enablers, organizational capabilities, and performance outcomes. Interpreted through Dynamic Capabilities Theory, the results provide a process-based framework and highlight platforms, trust, and SME financing as future research priorities.
Co-Authors Aprila, Nila Arifah, Dinda Zanubaloka Danang Adi Putra Fachruzzaman Fachruzzaman Halimatusyadiah, Halimatusyadiah Lismawati Lismawati Muhammad Adnan Effendi Putra Nikmah Nikmah Novta Winkey Pradana Nurul Qomariah Trisna Gayatri Vika Fitranita Wijayanti, Indah Oktari