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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Akuntansi Pajak dan Kebijakan Ekonomi Digital JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Prillinaya Yudhistira
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Berbasis Excel Pada BUMDes Waru Lestari Betty Dasilva; Aisyah Nurul Umamah; Samuel Rizal; Eki Dwi Eksanti; Siti Risviana Nuruil Janah; Saidatus Sholehah; Prillinaya Yudhistira
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.4881

Abstract

Abstrak. Badan Usaha Milik Desa (BUMDes) adalah badan usaha yang dibentuk oleh pemerintah desa untuk mengelola potensi dan aset desa. Salah satu bentuk pertanggungjawaban pengelolaan aset adalah penyajian laporan keuangan yang transparan. Mitra kegiatan ini adalah BUMDes Waru Lestari Desa Sumberwaru yang mengalami keterbatasan dalam pencatatan transaksi keuangan, terutama dalam penggunaan Microsoft Excel. Hal ini menyebabkan laporan keuangan belum dapat disusun dengan baik. Kegiatan pendampingan bertujuan meningkatkan pemahaman dan keahlian karyawan BUMDes dalam pelaporan keuangan, mulai dari pencatatan transaksi hingga penyajian laporan. Metode yang digunakan mencakup observasi, wawancara, pelatihan, pendampingan, dan evaluasi. Hasil evaluasi menunjukkan adanya peningkatan pemahaman dan kemampuan dalam menyusun laporan keuangan menggunakan Excel. Dengan demikian, program ini efektif meningkatkan kompetensi pengelola BUMDes dalam tata kelola keuangan yang lebih baik. Kata Kunci: (BUMDes;Laporan Keuangan;Microsoft Excel).
Penggunaan Variety Show Korea sebagai Media Pembelajaran Interaktif: Studi Kasus Akuntansi Keperilakuan pada Simulasi Pasar Modal dalam Running Man Episode 543 Siska Aprilia Oktaviani; Prillinaya Yudhistira; Endro Sugiartono
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.465

Abstract

This study aims to evaluate the effectiveness of using episode 543 of the Korean variety show Running Man as an interactive learning media in the Financial Management course. This popular media-based approach is used to improve students' understanding of capital market concepts and behavioral accounting principles, such as loss aversion, overconfidence, herd behavior, and anchoring bias in investment decision making. The method used in this research is descriptive quantitative, with data collection through written assignments and student perception questionnaires. The results showed that the use of this media was able to attract student interest in learning and facilitate understanding of the concept of financial behavior in the context of capital market simulations. Students are not only able to describe stock price fluctuations well, but also able to analyze the dynamics of investor behavior based on the scenes shown in the show. The findings indicate that the integration of popular entertainment media as a learning tool can be an innovative strategy in teaching complex topics in finance and accounting. In addition, this approach also encourages active student engagement and builds a more contextualized understanding of the dynamic and psychological nature of capital market phenomena.
MEMBANGUN DESA DARI PERENCANAAN: POTRET RKPDESA JENGGAWAH KABUPATEN JEMBER TAHUN 2024 Aisyah Nurul Umamah; Nurlaila Nurlaila; Meilinda Maulidya Widiyanti; Selvi Putri Rahayu; Anggi Kharisma Putri; Eki Dwi Eksanti; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1602

Abstract

Penyusunan Rencana Kerja Pemerintah Desa (RKPDes) merupakan instrumen strategis dalam mewujudkan pembangunan desa yang partisipatif, transparan, dan akuntabel. Penelitian ini bertujuan menganalisis proses penyusunan RKPDes Desa Jenggawah Tahun 2024 dengan fokus pada prinsip partisipasi, transparansi, selektivitas, akuntabilitas, pemberdayaan, dan keberlanjutan. Menggunakan metode kualitatif-deskriptif, data diperoleh melalui wawancara mendalam, observasi, serta dokumentasi dengan melibatkan tiga informan kunci, yaitu Sekretaris Desa, Bendahara Desa, dan anggota BPD. Hasil penelitian menunjukkan bahwa penyusunan RKPDes telah melibatkan masyarakat melalui Musdes dan Musrenbangdes, namun keterbatasan anggaran menjadi kendala utama dalam realisasi usulan. Transparansi diwujudkan melalui forum terbuka, proyeksi usulan, serta publikasi informasi melalui website desa dan banner APBDes. Pemerintah desa juga menerapkan prinsip selektif berdasarkan evaluasi program tahun sebelumnya dan urgensi kebutuhan masyarakat. Akuntabilitas tercermin melalui pelaporan penggunaan dana dan pelaksanaan kegiatan sesuai ketentuan regulasi. Program pemberdayaan seperti pengelolaan Bukit Nuansa Cafe oleh BUMDes meningkatkan PADes dan membuka lapangan kerja. Evaluasi tahunan menjadi fondasi keberlanjutan program, meskipun masih diperlukan penguatan kapasitas aparatur dan peningkatan partisipasi masyarakat. Temuan ini menegaskan pentingnya tata kelola pemerintahan desa yang baik dalam penyusunan RKPDes serta memberikan rekomendasi perbaikan bagi desa dalam konteks perencanaan pembangunan. Kata Kunci: RKPDes, Perencanaan Pembangunan Desa, Partisipasi Masyarakat, Transparansi, Akuntabilitas, Good Governance.
Ilusi Perencanaan : Analisis Ketidakseimbangan Antara Potensi Ekonomi dan Kapabilitas Pengelolaan BUMDes Ajung Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani; Prillinaya Yudhistira; Oryza Ardhiarisca
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1793

Abstract

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.
Kapasitas SDM Aparatur sebagai Penentu Efektivitas Perencanaan Pembangunan Desa: Studi di Desa Plalangan Kuny Mufida; Nabila Rinty Mafasy; Ghefira Nurfatimah; Sheila Ramadana; Siti Nur Urifah; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7135

Abstract

Village development planning requires competent apparatus to ensure that programs are properly formulated and implemented. This study aims to analyze the constraints of apparatus human resource capacity in the planning process of Plalangan Village. A descriptive qualitative method was applied through interviews with village officials and head of BPD, supported by analysis of RPJMDes and RKPDes documents. The results show that planning remains suboptimal due to limited technical competence, insufficient training, weak data management, and low community participation. Moreover, the apparatus still struggle to prepare systematic planning documents aligned with the budget. The study highlights the importance of strengthening apparatus capacity to achieve effective and accountable village development planning.
PERENCANAAN STRATEGIS BUMDes DALAM MEWUJUDKAN KETAHANAN PANGAN TERBINA JATISARI JENGGAWAH Isma, Isnaini Azanil; Fitriawati, Fadilla Dewi; Samuel Rizal; Yulianto, Alfin Dwi; Nur Febrianti; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7097

Abstract

This study aims to analyze the planning process of the Village-Owned Enterprise (BUMDes) Food Security TERBINA Jatisari in Jenggawah District and assess its conformity with planning stages and planning functions in public sector accounting. Using a qualitative case study approach, data were collected through semi-structured interviews with five informants comprising the Planning Division, Advisor, Chief Director, Secretary, and Treasurer. Documentation was also used to support field findings related to the planning function. Data were analyzed interactively using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The study finds that BUMDes plays a strategic role in driving the rural economy through planning, community empowerment, and financial governance. However, the research is limited to a single case study in one village, reducing generalizability. The study contributes to strengthening BUMDes reporting practices and improving administrative data management to support accountable village economic development. Penelitian ini bertujuan untuk menganalisis proses perencanaan pada Badan Usaha Milik Desa (BUMDes) Ketahanan Pangan TERBINA Jatisari di Kecamatan Jenggawah serta menilai kesesuaiannya dengan tahapan dan fungsi perencanaan dalam akuntansi sektor publik. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara semi-terstruktur dengan lima informan yang terdiri dari Bagian Perencanaan, Penasihat, Direktur Utama, Sekretaris, dan Bendahara. Dokumentasi juga digunakan untuk mendukung temuan lapangan terkait fungsi perencanaan. Analisis data dilakukan secara interaktif menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BUMDes berperan strategis dalam mendorong perekonomian desa melalui perencanaan program, pemberdayaan masyarakat, dan tata kelola keuangan. Penelitian ini terbatas pada satu studi kasus sehingga hasilnya tidak dapat digeneralisasi. Penelitian ini berkontribusi pada penguatan praktik pelaporan BUMDes dan peningkatan ketertiban data administrasi untuk mendukung pembangunan ekonomi desa yang akuntabel.
Evaluasi Akuntabilitas dan Pengawasan Internal Program Budidaya Ikan Lele Berdasarkan Siklus Akuntansi Sektor Publik pada BUMDes Ajoeng Jaya Ana Rosalia; Dea Azzahrotu Dinji; Adinda Dwi Permatasari; Siti Risviana Nuruil Janah; Afrijal Ramadani; Septia Ningsih; Prillinaya Yudhistira; Oryza Ardhiarisca
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1772

Abstract

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.
Co-Authors Adinda Dwi Permatasari Afrijal Ramadani Ahmad Mush`ab Ridlo Arjuan Ainnur Iqtaara Meilani Aisyah Nurul Umamah Ana Rosalia Anggi Kharisma Putri Betty Dasilva Dea Azzahrotu Dinji Dea Novica Putri Eki Dwi Eksanti Endro Sugiartono Fitriawati, Fadilla Dewi Ghefira Nurfatimah Isma, Isnaini Azanil Kuny Mufida M. Avan Dwi Adi Nur Kholiq Meilinda Maulidya Widiyanti Nabila Rinty Mafasy Nur Febrianti Nurlaila Nurlaila Oryza Ardhiarisca Saidatus Sholeha Saidatus Sholehah Samuel Rizal Selvi Putri Rahayu Septia Ningsih Sheila Ramadana Siska Aprilia Oktaviani Siti Nur Urifah Siti Risviana Nuruil Janah Yulianto, Alfin Dwi