Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Siti Khoiriyah Maulid Nabila
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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

Found 2 Documents
Search

 1 
Flypaper Effect pada Belanja Daerah Kabupaten/Kota Provinsi Jawa Timur Roro Indira Damayanti Juniartha; Siti Khoiriyah Maulid Nabila; Widya Ayu Pribandari; Windy Ulandari; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.932

Abstract

This study analyzes the influence of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on regional expenditure in the regency and city governments of East Java Province, as well as examines the flypaper effect phenomenon. The results show that PAD, DAU, DAK, and DBH have a significant effect on regional expenditure, and the flypaper effect is found, where regional expenditure is more influenced by transfers from the central government than by PAD.
Pendampingan Aplikasi Akuntansi Berbasis MS. Excel Dalam Optimalisasi Pencatatan Akuntansi Pada BUMDes Pandu Barokah Desa Panduman Nur Laila Sukma Ayu Sumantri; Konrada Aurelita Putri Stefani Wonga; Reza Agustin; Siti Khoiriyah Maulid Nabila; Ulfi Maratul Azizah; Widya Ayu Pribandari; Arisona Ahmad
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4688

Abstract

Villages are the smallest governmental entities that play a strategic role in improving community welfare through the management of local potential, one of which is through Village-Owned Enterprises (BUMDes). However, many BUMDes still face challenges in financial management due to limited human resource capacity and the lack of adequate accounting systems. This study aims to enhance the accounting capacity of BUMDes managers through the implementation of a Microsoft Excel-based accounting application that is simple, affordable, and aligned with applicable accounting standards (PSAK). The activity was conducted at BUMDes Pandu Barokah, located in Panduman Village, Jelbuk District, Jember Regency, using a mentoring method consisting of five stages: Forum Group Discussion (FGD), education and socialization, training, mentoring, and evaluation. The results of the activity indicate that BUMDes administrators showed improved understanding and skills in preparing financial reports in a systematic and accountable manner. Although further refinement is needed, the implementation of the Excel-based accounting application has proven to be an effective initial solution for establishing more transparent, professional, and sustainable financial governance in BUMDes.
Co-Authors Arisona Ahmad Konrada Aurelita Putri Stefani Wonga Nur Laila Sukma Ayu Sumantri Oryza Ardhiarisca Reza Agustin Roro Indira Damayanti Juniartha Ulfi Maratul Azizah Widya Ayu Pribandari Windy Ulandari