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All Journal Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Artificial Intelligence and Digital Business
Lase, Luther Hasan
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Other

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Strategi Pengelolaan Dana Program Pengabdian Masyarakat: Perspektif Manajemen Keuangan Publik Lase, Luther Hasan; Ristanto, Ristanto; Purwandaningsih, Sintya; Murodi, Ahmad
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 5 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i5.2120

Abstract

This study aims to analyze fund management strategies in community service programs through the perspective of public financial management (PFM). The focus of the study is directed at budget planning, distribution mechanisms, and financial control and accountability that support program effectiveness. The research method used is a qualitative approach with a case study design, involving in-depth interviews, financial document reviews, and observations at several community service organizing institutions. The results show that the application of PFM principles especially transparency, participation, and performance-based supervision can improve the efficiency of fund allocation, minimize the risk of abuse, and strengthen public accountability. In addition, the synergy between participatory planning and digital monitoring systems has been proven to speed up the reporting process and increase stakeholder trust. These findings confirm the importance of integrating PFM practices in the management of community service program funds to ensure sustainability and optimal social impact.ABSTRAKPenelitian ini bertujuan menganalisis strategi pengelolaan dana pada program pengabdian kepada masyarakat melalui perspektif public financial management (PFM). Fokus kajian diarahkan pada perencanaan anggaran, mekanisme distribusi, serta pengendalian dan akuntabilitas keuangan yang mendukung efektivitas program. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus, melibatkan wawancara mendalam, telaah dokumen keuangan, dan observasi pada beberapa lembaga penyelenggara pengabdian masyarakat. Hasil penelitian menunjukkan bahwa penerapan prinsip PFM terutama transparansi, partisipasi, dan pengawasan berbasis kinerja mampu meningkatkan efisiensi alokasi dana, meminimalkan risiko penyalahgunaan, dan memperkuat akuntabilitas publik. Selain itu, sinergi antara perencanaan partisipatif dan sistem monitoring digital terbukti mempercepat proses pelaporan serta meningkatkan kepercayaan pemangku kepentingan. Temuan ini menegaskan pentingnya integrasi praktik PFM dalam pengelolaan dana program pengabdian kepada masyarakat untuk memastikan keberlanjutan dan dampak sosial yang optimal.
Integrating Sustainability Reporting into Management Accounting: A Pathway to Enhanced Corporate Governance Purwandaningsih, Sintya; Ristanto, Ristanto; Lase, Luther Hasan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2907

Abstract

The integration of sustainability reporting into management accounting has become a crucial pathway for advancing corporate governance in an era increasingly driven by environmental, social, and governance (ESG) considerations. Traditional management accounting primarily focused on financial efficiency and performance measurement; however, contemporary corporate practices demand a broader framework that captures both financial and non-financial dimensions of organizational value creation. This study examines the role of sustainability reporting as a complementary mechanism within management accounting systems to strengthen transparency, accountability, and long-term decision-making. By embedding sustainability indicators—such as carbon emissions, resource efficiency, social responsibility, and ethical governance—into accounting processes, firms can provide stakeholders with a more holistic representation of corporate performance. The findings highlight that companies integrating sustainability metrics into management accounting not only enhance the reliability of their internal control systems but also improve stakeholder trust, regulatory compliance, and risk management. Furthermore, the study underscores that this integration supports board-level governance by aligning corporate strategies with sustainable development goals (SDGs) and fostering responsible investment practices. Methodologically, the analysis is grounded in a review of empirical research and best practices across developed and emerging economies, demonstrating that sustainability-oriented management accounting can act as a bridge between financial reporting and corporate governance mechanisms. In conclusion, the integration of sustainability reporting into management accounting contributes to building resilient, ethically governed organizations capable of achieving long-term competitiveness while meeting societal expectations.
Co-Authors Murodi, Ahmad Purwandaningsih, Sintya ristanto ristanto, ristanto