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All Journal GANESHA: Jurnal Pengabdian Masyarakat Economic Reviews Journal RESLAJ: Religion Education Social Laa Roiba Journal Multidisciplinary Indonesian Center Journal
Mentari Rizki Sawitri Pilomonu
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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TEKNIS PEMBUKUAN SEDERHANA SESUAI SAK EMKM BAGI PENGELOLA KANTIN UNG Yustina Hiola; Mentari Rizki Sawitri Pilomonu
GANESHA: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Januari 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i1.4537

Abstract

Pengelolaan keuangan yang efektif adalah kunci keberhasilan operasional kantin kampus. Namun, banyak pengelola kantin di Fakultas Ekonomi dan Bisnis Universitas Negeri Gorontalo (FEB UNG) menghadapi tantangan dalam melakukan pembukuan secara terstruktur sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelola kantin dalam menyusun laporan keuangan sederhana yang sesuai dengan SAK EMKM. Metode yang digunakan meliputi ceramah, diskusi, bimbingan teknis, dan evaluasi keberhasilan penerapan pembukuan. Hasil menunjukkan bahwa 85% peserta pelatihan mampu memahami dan mempraktikkan pembukuan sederhana menggunakan Microsoft Excel. Para peserta juga menyadari manfaat penerapan SAK EMKM, seperti kemudahan pelacakan transaksi dan peningkatan kualitas laporan keuangan. Dengan adanya pelatihan ini, pengelola kantin diharapkan dapat meningkatkan efisiensi operasional dan pengambilan keputusan berbasis data. Secara keseluruhan, kegiatan ini berkontribusi pada pengelolaan keuangan yang lebih baik di kantin kampus, serta mendukung pengembangan ekonomi lokal. Diharapkan pelatihan serupa dapat dilakukan secara berkala untuk memperkuat penerapan SAK EMKM di lingkungan kampus.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023 Biki, Fathrisya Nur Handayani; Sahmin Noholo; Mentari Rizki Sawitri Pilomonu
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.744

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.
Evaluasi Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) pada Pemerintah Kota Gorontalo Ikal Toha; Rio Monoarfa; Mentari Rizki Sawitri Pilomonu
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 7 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i7.2176

Abstract

This research aims to find out how the government internal control system (SPIP) is implemented in the Gorontalo city government. This research uses qualitative research methods, the data source used is primary data where this research uses in-depth interview data collection techniques based on the SPIP elements contained in Government Regulation Number 60 of 2008 concerning the government's internal control system. This research examines the control environment in the Gorontalo City Government, highlighting clear policies, high ethical values, and strong commitment in government management. Although significant steps have been taken, there are several aspects that require further attention. Evaluation of the organizational structure, improving communication, and adjusting roles and responsibilities were identified as potential solutions to improve internal control performance. In addition, the importance of information system security is also emphasized as the main focus for continued improvement. Nevertheless, the Gorontalo City Government shows a clear commitment to improving the control system by considering continuous evaluation to ensure efficiency and effectiveness in government tasks. Steps such as risk evaluation, implementing controls, monitoring information systems, and improving communications and information technology infrastructure are proposed as an effort to improve control performance and increase coordination and access to relevant information in the Gorontalo City Government.
Pengaruh Pengelolaan Keuangan Desa Terhadap Pembangunan Infrastruktur di Desa Wonggarasi Barat Kec. Lemito Kab. Pohuwato Zainun Botutihe; Fahrudin Zain Olilingo; Mentari Rizki Sawitri Pilomonu
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.574

Abstract

Village financial management is an activity that includes planning. implementation, administration, reporting, and financial accountability, which is conducted through transparency, accountability, participation, systematic, and discipline. This study aimed to determine the influence of village financial management on infrastructure development in Wonggarasi Barat Village, Lemito Sub-District, Pohuwato Regency. This study used a descriptive quantitative method obtained from distributing questionnaires to the community in Wonggarasi Barat Village, Lemito Sub-District, Pohuwato Regency. The 80 samples in this study were determined through the Solvin formula with the purposive sampling technique. The analysis technique in this study used a statistical t-test and an adjusted R square test. The results disclosed that village financial management had a positive and significant effect on infrastructure development, although it had a low quality of human resources (HR) among the community and the village government. In addition, distrust towards the village government in managing funds from the central government somehow hindered the management, the community still considers that the government is not transparent in managing the village funds.
Co-Authors Biki, Fathrisya Nur Handayani Fahrudin Zain Olilingo Hiola, Yustina Ikal Toha Rio Monoarfa Sahmin Noholo Zainun Botutihe