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Analisis efektivitas sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis software pada dinas koperasi Kabupaten gowa Mukarramah; Fajriani Azis; Kartika Septiary Pratiwi Musa
BJRM (Bongaya Journal of Research in Management) Vol. 8 No. 2 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i2.849

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas Sistem Informasi Pemerintahan Daerah (SIPD) dalam pengelolaan penerimaan dan pengeluaran kas pada Dinas Koperasi dan UMKM Kabupaten Gowa. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan subjek penelitian tiga informan kunci, yaitu Kepala Dinas Koperasi Kabupaten Gowa, Kepala Bagian Pemberdayaan UKM, dan Bendahara. Data dikumpulkan melalui wawancara mendalam dan dokumentasi, kemudian dianalisis menggunakan tahapan reduksi data, penyajian data, penarikan kesimpulan, dan verifikasi. Pengukuran efektivitas dilakukan melalui lima indikator: keakuratan laporan keuangan, efisiensi proses keuangan, pengendalian internal, kepuasan pengguna, dan kemudahan audit dan pelaporan. Hasil penelitian menunjukkan tingkat efektivitas SIPD mencapai 96% (kategori cukup efektif). SIPD terbukti mampu meningkatkan akurasi data, mempercepat proses pelaporan (dari 6 hari menjadi 3 hari), menurunkan jumlah kesalahan pencatatan, serta mempermudah proses audit. Rekomendasi penelitian mencakup pelatihan pengguna, peningkatan infrastruktur, dan pengembangan fitur deteksi kesalahan input
Pengelolaan Keuangan bagi UMKM pada Kelurahan Balang Baru, Kecamatan Tamalate Hajrah Hamzah; Hanisyahputra, Farhan Dwinanda; Kartika Septiary Pratiwi Musa; Warka Syachbrani; Andi Muh Syukur Hidayatullah
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 3 (2025): Agustus : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i3.1188

Abstract

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.