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All Journal Worksheet : Jurnal Akuntansi Jurnal Akademik Pengabdian Masyarakat
Yulianto, Alfin Dwi
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; WIjaya, Dwi Indriani Fidiastutik; Nugraheni, Ponti Primastuti Aulia; Fitrianto, Dwi Wahid; Yulianto, Alfin Dwi; Anwar, Imam Saiful
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7766

Abstract

The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.
PERENCANAAN STRATEGIS BUMDes DALAM MEWUJUDKAN KETAHANAN PANGAN TERBINA JATISARI JENGGAWAH Isma, Isnaini Azanil; Fitriawati, Fadilla Dewi; Samuel Rizal; Yulianto, Alfin Dwi; Nur Febrianti; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7097

Abstract

This study aims to analyze the planning process of the Village-Owned Enterprise (BUMDes) Food Security TERBINA Jatisari in Jenggawah District and assess its conformity with planning stages and planning functions in public sector accounting. Using a qualitative case study approach, data were collected through semi-structured interviews with five informants comprising the Planning Division, Advisor, Chief Director, Secretary, and Treasurer. Documentation was also used to support field findings related to the planning function. Data were analyzed interactively using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The study finds that BUMDes plays a strategic role in driving the rural economy through planning, community empowerment, and financial governance. However, the research is limited to a single case study in one village, reducing generalizability. The study contributes to strengthening BUMDes reporting practices and improving administrative data management to support accountable village economic development. Penelitian ini bertujuan untuk menganalisis proses perencanaan pada Badan Usaha Milik Desa (BUMDes) Ketahanan Pangan TERBINA Jatisari di Kecamatan Jenggawah serta menilai kesesuaiannya dengan tahapan dan fungsi perencanaan dalam akuntansi sektor publik. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara semi-terstruktur dengan lima informan yang terdiri dari Bagian Perencanaan, Penasihat, Direktur Utama, Sekretaris, dan Bendahara. Dokumentasi juga digunakan untuk mendukung temuan lapangan terkait fungsi perencanaan. Analisis data dilakukan secara interaktif menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BUMDes berperan strategis dalam mendorong perekonomian desa melalui perencanaan program, pemberdayaan masyarakat, dan tata kelola keuangan. Penelitian ini terbatas pada satu studi kasus sehingga hasilnya tidak dapat digeneralisasi. Penelitian ini berkontribusi pada penguatan praktik pelaporan BUMDes dan peningkatan ketertiban data administrasi untuk mendukung pembangunan ekonomi desa yang akuntabel.
Co-Authors Anwar, Imam Saiful Fitrianto, Dwi Wahid Fitriawati, Fadilla Dewi Isma, Isnaini Azanil Nugraheni, Ponti Primastuti Aulia Nur Febrianti Oktaviani, Siska Aprilia Oryza Ardhiarisca Pinandita, Candra Pramula Prillinaya Yudhistira Samuel Rizal Wijaya, Dwi Indriani Fidiastutik Yudhistira, Prillinaya