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All Journal Balance : Jurnal Akuntansi dan Manajemen Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Setyawati, Yanthi
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Effect of Accounting Information Technology, Competence and Training on the Quality of Bumdes Financial Statements in Supporting Governance and Tourism Village Development Muzayyanah; Erie Wardhani, Tri; Setyawati, Yanthi; Tatmimah, Itat; Veronica, Liony
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.904

Abstract

This study aims to analyze the influence of accounting information technology, competence, and training on the quality of financial statements of Village-Owned Enterprises (BUMDes) in supporting governance and the development of tourist villages in Dukupuntang District, Cirebon Regency. The novelty of this research lies in the integration of three independent variables that were previously studied separately, now examined simultaneously in relation to the quality of BUMDes financial reporting. This research employs a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to 62 active BUMDes managers in the Dukupuntang area. The data were analyzed using multiple linear regression with the help of SPSS software. The findings indicate that accounting information technology and training do not have a significant influence on the quality of BUMDes financial statements, whereas human resource competence has a positive and significant effect. The conclusion of this study emphasizes the importance of enhancing competence as a key factor in improving the quality of BUMDes financial reports. Theoretically, these findings support stewardship theory and broaden the understanding of competence’s role within public sector accountability systems. Practically, the study implies the need to strengthen the capacity of BUMDes managers through structured and continuous development programs.
Penguatan Ekowisata Desa Pajajar Melalui Pembuatan Peta Wisata Edukatif Setyawati, Yanthi; Firdiana, Ade; Tatmimah, Itat; Abbyan, Maryam Rianisa
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 3 No 2 (2025): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v3i2.733

Abstract

Kegiatan pengabdian ini bertujuan untuk memperkuat pengembangan ekowisata di Desa Pajajar melalui pembuatan peta wisata edukatif sebagai sarana informasi yang praktis dan menarik. Desa Pajajar, khususnya kawasan Petilasan Prabu Siliwangi, memiliki potensi wisata yang kaya akan nilai sejarah, budaya, dan keindahan alam. Namun, keterbatasan media informasi menyebabkan wisatawan kesulitan dalam mengenali lokasi wisata, jalur akses, serta fasilitas umum yang tersedia. Untuk menjawab permasalahan tersebut, tim pengabdian melakukan observasi lapangan guna mengidentifikasi titik destinasi, wawancara dengan perangkat desa dan pengelola wisata untuk menggali informasi tambahan, serta studi literatur terkait pengembangan wisata. Peta wisata kemudian dirancang menggunakan aplikasi Canva dengan menerapkan prinsip desain komunikasi visual agar bersifat komunikatif, informatif, dan mudah dipahami. Hasil kegiatan ini berupa peta wisata edukatif yang menampilkan destinasi utama, jalur akses, dan fasilitas umum secara detail, serta berfungsi sebagai panduan wisata sekaligus media edukasi mengenai sejarah dan budaya lokal. Produk yang dihasilkan diharapkan dapat mendukung penguatan ekowisata Desa Pajajar dan meningkatkan pengalaman kunjungan wisatawan secara lebih optimal.
Co-Authors Abbyan, Maryam Rianisa Erie Wardhani, Tri Firdiana, Ade Muzayyanah tatmimah, Itat Veronica, Liony