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All Journal Jurnal Riset Terapan Akuntansi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Wilianto, Haris
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI SISA LEBIH PEMBIAYAAN ANGGARAN PADA PROVINSI DI SUMATERA Indriyani, Oktarima; Maria, Maria; Sarikadarwati; Wilianto, Haris
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11178616

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Belanja Modal terhadap Sisa Lebih Pembiayaan Anggaran (SILPA) pada 10 Provinsi di Sumatera. Laporan Keuangan Pemerintah Daerah seluruh Provinsi di Sumatera tahun 2017-2021 menjadi sumber data sekunder. Jumlah sampel yang diambil dengan Teknik sampling jenuh selama lima tahun sebanyak 50 sampel. Perangkat lunak IBM SPSS Statistic 26 dan regresi linier berganda digunakan untuk menguji data. SILPA (Y) merupakan variabel dependen, sedangkan PAD (X1), DAU (X2), dan Belanja Modal (X3) merupakan variabel dependen. Berdasarkan hasil uji simultan pada penelitian ini menunjukkan bahwa variabel PAD, DAU dan Belanja Modal secara bersama-sama berpengaruh terhadap SILPA. Hasil uji parsial menunjukkan bahhwa variabel PAD secara parsial tidak berpengaruh terhadap SILPA, variabel DAU secara parsial berpengaruh terhadap SILPA, kemudian variabel Belanja Modal secara parsial tidak berpengaruh terhadap SILPA.Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Sisa Lebih Pembiayaan Anggaran
PENYUSUNAN LAPORAN KEUANGAN TERKOMPUTERISASI PADA PONDOK PESANTREN MA’ARIFUL ULUM Purnama Sari; Dewata, Evada; Kadarwati, Sari; Wilianto, Haris; Jauhari, Hadi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765457

Abstract

This service aims to assist the Ma'ariful Ulum Islamic Boarding School in preparing computerized financial reports in accordance with ISAK 35. This Islamic boarding school has not prepared financial reports according to ISAK 35 due to lack of understanding in the field of accounting regarding applicable accounting standards. Data collection was done by interviewing techniques (interviews) and observations on the financial data recording of the Ma'ariful Ulum Islamic Boarding School. The data used are primary data in the form of interviews with the treasurer of the lodge and secondary data in the form of financial data consisting of cash income and expenditure in 2021. The results of this service are the preparation of computerized financial reports using Microsoft Excel consisting of Statements of Financial Position, Comprehensive Income Statements , Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements. This service is considered very useful in terms of preparing financial reports quickly and accurately. In addition, this service is expected to run well and be used in the future. Keywords: Financial Statement, ISAK 35, Computerized
Workshop Aplikasi SIPATEN SOSEK pada Kampung KB Sehati, Kelurahan 5 Ilir, Kecamatan Ilir Timur II, Kota Palembang Lupikawaty, Marieska; Miskiyah, Neneng; Aprini, Hidayah; Wilianto, Haris; Salman Alfarisi, Kiagus Mohamad; Ramadhanu, Eka Wahyu; Wahyuni, Jelita Sih
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1232

Abstract

This community service activity was motivated by the Sehati Family Planning Village's need for a real-time data monitoring system to evaluate the community's socio-economic resilience. The main challenge faced by partners was the difficulty in monitoring community empowerment indicators effectively and sustainably. The objective of the community service was to implement the website-based SIPATEN-SOSEK (Community Socio-Economic Resilience Monitoring System) application through workshops to increase the capacity of cadres and Working Group (Pokja) administrators. Implementation methods included outreach, technical workshops, mentoring, and data integration with the Village Data House. As a result, cadres and administrators were successfully trained to operate SIPATEN-SOSEK, build a transparent monitoring system, and design data-driven empowerment action plans. This activity successfully created an accountable policy tool and is expected to serve as a model for replication to strengthen the resilience and well-being of families in other Family Planning Villages.
Co-Authors Aprini, Hidayah Evada Dewata Dewata Indriyani, Oktarima Jauhari, Hadi Kadarwati, Sari Maria Maria Marieska Lupikawaty Miskiyah, Neneng Purnama Sari Ramadhanu, Eka Wahyu Salman Alfarisi, Kiagus Mohamad Sarikadarwati Wahyuni, Jelita Sih