Garuda - Garba Rujukan Digital

PENDAMPINGAN PENATAUSAHAAN DAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL DI KAMPUNG ENGGROS Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah; Bucek Jalu Prasetyo Arjuna; Gian Giovania; Yulianti Karoma; Alfonsina S.S Wanma
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5653

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in supporting national and regional economic stability. In Papua, the MSME sector continues to develop as a key driver of the local economy. However, many MSME actors still face challenges in financial management, such as the lack of transaction recording, the absence of separation between personal and business finances, and limited understanding of financial reporting. This condition results in a low ability to control cash flow and to access formal financing sources. The use of digital technology through financial applications has become an effective solution to improve efficiency and transparency in MSME financial management. One recommended application is SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan), developed by Bank Indonesia, which helps business actors prepare simple digital-based financial reports. This community service activity was conducted in Kampung Enggros, Distrik Abepura, Kota Jayapura, Provinsi Papua, aiming to provide assistance in bookkeeping and the preparation of digital-based financial reports for local micro business actors. The methods used include socialization, training, and participatory assistance in the use of the SIAPIK application. The results show a significant improvement in participants’ understanding of transaction recording, asset management, pricing determination, and receivables and payables management. In addition, business actors are able to operate the SIAPIK application independently and produce valid financial reports to support decision-making and access to financing.

PENGARUH AUDIT INTERNAL DAN TRANSPARANSI KEUANGAN TERHADAP AKUNTABILITAS PUBLIK Putri Ratnasari; Andi Urfia Awaliah; Bachrudin K. Una; Cesilia Arum Septianingsih
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/14r4hm55

Akuntabilitas publik merupakan prinsip penting dalam tata kelola sektor publik yang bertujuan untuk memastikan bahwa pengelolaan sumber daya dilakukan secara transparan dan bertanggung jawab kepada masyarakat. Namun, dalam praktiknya masih sering ditemukan berbagai permasalahan dalam pengelolaan keuangan yang dapat menurunkan tingkat kepercayaan publik terhadap lembaga pemerintah. Oleh karena itu, diperlukan sistem pengawasan yang efektif serta transparansi informasi untuk meningkatkan akuntabilitas publik. Penelitian ini bertujuan untuk menganalisis pengaruh audit internal dan transparansi keuangan terhadap akuntabilitas publik pada instansi sektor publik di Kota Jayapura. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 60 orang yang terlibat dalam pengelolaan keuangan. Data penelitian diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa audit internal dan transparansi keuangan berpengaruh positif dan signifikan terhadap akuntabilitas publik. Pelaksanaan audit internal yang efektif dapat memperkuat sistem pengawasan serta memastikan kepatuhan terhadap peraturan yang berlaku, sedangkan transparansi keuangan mendorong keterbukaan informasi sehingga masyarakat dapat memantau pengelolaan keuangan organisasi. Penelitian ini menunjukkan bahwa peningkatan kualitas audit internal dan transparansi pelaporan keuangan dapat menjadi strategi penting dalam meningkatkan akuntabilitas publik serta memperkuat tata kelola organisasi sektor publik.

PENINGKATAN LITERASI KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN MASJID BAITUL MAKMUR Putri Ratnasari; Ulfah Rizky Muslimin; Asmaul Husna
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 3 (2025): Devote : Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i3.4600

Masjid Baitul Makmur merupakan salah satu masjid yang berada di wilayah Perumnass I Waena. Seperti diketahui, bahwa masjid merupakan tempat ibadah umat muslim (Islam). Masjid selain sebagai tempat ibadah, juga sebagai organisasi nirlaba atau Non Profit Oriented (NFO) dalam bidang keagamaan yang dibiayai lewat donasi atau sumbangan. Lembaga nirlaba tetap harus memperhatikan aspek keuangan yang berasal dari dana masyarakat. Oleh karena itu, pertanggungjawaban dalam pelaporan keuangan menjadi penting untuk menjelaskan tentang pengelolaan keuangan, sehingga mampu meningkatkan kepercayaan publik terhadap lembaga masjid yang transaparan dan akuntabel. Namun, banyak diantara para pengurus masjid yang belum memiliki pemahaman yang memadai tentang literasi keuangan yang akan berdampak pada pengelolaan dana masjid dan kegiatan sosial yang akan diadakan. Pembuatan laporan keuangan masih menerapkan pola laporan keuangan tradisional. Oleh karena itu, diharapkan dengan adanya kegiatan pengabdian peningkatan literasi keuangan dan penyajian laporan keuangan dapat menambah pengetahuan pengurus masjid agar dapat mengelola dana masjid dengan baik, transparan dan akuntabel.

An Empirical Study on the Influence of Financial Literacy on Personal Financial Management among University Students in Indonesia Putri Ratnasari; Rizka Aisyah Nurjannah; Yulianti Karoma
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.679

This study aims to analyze the impact of financial literacy on personal financial management among university students in Indonesia. Additionally, this study explores the role of digital technology usage in enhancing students' personal financial management. Using a quantitative descriptive approach, data was collected through a survey distributed to students from various universities in Indonesia. The results indicate that financial literacy significantly influences students' personal financial management. Students with higher financial literacy are more likely to manage their budgets effectively, save regularly, and avoid excessive debt. Furthermore, the use of digital technology such as mobile banking apps and digital wallets has been shown to improve students' personal financial management by making it easier for them to track expenses and monitor budgets in real-time. However, demographic factors such as gender and age did not show a significant effect on students' personal financial management in this study. The findings suggest that increasing financial literacy and utilizing digital technology can enhance students' personal financial management. Therefore, it is crucial for universities and policymakers to design more effective educational programs on financial literacy and digital technology so that students can better manage their finances. This research provides valuable insights for the development of financial education curricula that are relevant to the financial challenges faced by students in the digital age.

Financial Literacy, Capital Structure, and Financial Planning as Determinants of MSME Sustainability: Mediating Role of Profitability Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2087

Micro, Small, and Medium Enterprises (MSMEs) in Papua face significant sustainability challenges, particularly in the early years of operation, due to limitations in financial management practices. This study examines the direct and indirect effects of financial literacy, capital structure, and financial planning on MSME sustainability, with profitability as a mediating variable. A quantitative explanatory approach was employed using data from 200 MSMEs selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital structure and financial planning have positive and significant effects on profitability, while financial literacy shows a negative significant effect. Profitability, in turn, has a strong positive influence on sustainability and mediates the relationships between financial variables and MSME sustainability. The findings suggest that, in certain contexts, higher financial literacy may lead to more conservative financial behavior, which can reduce short-term profitability and indirectly affect sustainability outcomes. This study contributes to the literature by providing an integrated model of MSME sustainability and highlighting the context-dependent role of financial literacy. However, the findings should be interpreted with caution due to the use of cross-sectional and self-reported data. The results offer practical implications for policymakers and practitioners in designing financial development programs that balance risk management and profit optimization to support sustainable MSME growth.

Between Compliance and Accountability: Exploring the Supply–Demand Gap in Sustainability Reporting of Jayapura City Government Klara Wonar; Agustinus Salle; Putri Ratnasari; Betrix S.F. Mami
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52303

This paper investigates sustainability reporting (SR) practices in Jayapura City Government, Papua, by examining the gap between the supply side (civil servants) and the demand side (citizens). It aims to assess whether current reporting practices align with international standards, such as the Global Reporting Initiative (GRI), and whether they meet stakeholder expectations. A mixed-methods design was adopted. Primary data were collected from surveys of 45 government officials and 45 citizens, while secondary data came from budget documents, performance reports, and relevant regulations. Quantitative data were analyzed descriptively, and qualitative data were explored through thematic and content analysis. The analysis was guided by legitimacy, stakeholder, institutional, and signaling theories. The study reveals a significant supply–demand gap. Civil servants perceive existing reports as sufficient from a compliance perspective, whereas citizens demand broader disclosures on social, governance, and especially environmental issues. The absence of a formal GRI-based SR indicates that reporting remains administrative rather than strategic. Citizens in particular view the use of Special Autonomy Funds as non-transparent, further eroding trust in government reporting. This paper contributes to public sector SR literature by introducing the underexplored context of Papua, Indonesia. It demonstrates how multiple theoretical frameworks explain the supply– demand gap in a developing country setting and highlights the socio-political and institutional barriers to SR adoption. The findings also offer practical insights for policymakers by recommending capacity building for civil servants and integrating GRI-based indicators into existing local government reporting frameworks.

Financial Literacy, Capital Structure, and Financial Planning as Determinants of MSME Sustainability: Mediating Role of Profitability Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2087

Micro, Small, and Medium Enterprises (MSMEs) in Papua face significant sustainability challenges, particularly in the early years of operation, due to limitations in financial management practices. This study examines the direct and indirect effects of financial literacy, capital structure, and financial planning on MSME sustainability, with profitability as a mediating variable. A quantitative explanatory approach was employed using data from 200 MSMEs selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital structure and financial planning have positive and significant effects on profitability, while financial literacy shows a negative significant effect. Profitability, in turn, has a strong positive influence on sustainability and mediates the relationships between financial variables and MSME sustainability. The findings suggest that, in certain contexts, higher financial literacy may lead to more conservative financial behavior, which can reduce short-term profitability and indirectly affect sustainability outcomes. This study contributes to the literature by providing an integrated model of MSME sustainability and highlighting the context-dependent role of financial literacy. However, the findings should be interpreted with caution due to the use of cross-sectional and self-reported data. The results offer practical implications for policymakers and practitioners in designing financial development programs that balance risk management and profit optimization to support sustainable MSME growth.

PENGARUH PEMANFAATAN TEKNOLOGI DIGITAL DAN KOMPETENSI AUDITOR TERHADAP EFEKTIVITAS AUDIT DI ERA TRANSFORMASI DIGITAL Putri Ratnasari; Rizka Aisyah Nurjannah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/egq0bf35

Era transformasi digital menuntut profesi auditor untuk beradaptasi dengan perkembangan teknologi agar proses audit tetap relevan, efisien, dan andal. Perubahan ini menjadikan penelitian mengenai pengaruh pemanfaatan teknologi digital dan kompetensi auditor terhadap efektivitas audit semakin penting untuk dilakukan, terutama di wilayah yang sedang berkembang seperti Jayapura, Papua. Penelitian ini bertujuan untuk menganalisis bagaimana pemanfaatan teknologi digital dan kompetensi auditor, baik secara parsial maupun simultan, berpengaruh terhadap efektivitas audit di era digital. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan eksplanatori. Data primer dikumpulkan melalui penyebaran kuesioner kepada 100 auditor yang bekerja pada Kantor Akuntan Publik (KAP), Inspektorat Daerah, dan Satuan Pengawasan Internal (SPI) di Kota Jayapura. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria auditor yang telah memiliki pengalaman kerja minimal satu tahun dan pernah menggunakan sistem audit berbasis digital. Analisis data dilakukan menggunakan metode Structural Equation Modeling – Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi digital dan kompetensi auditor berpengaruh positif terhadap efektivitas audit, baik secara individual maupun simultan. Temuan ini menegaskan bahwa keberhasilan audit di era transformasi digital bergantung pada kemampuan auditor dalam memanfaatkan teknologi secara optimal. Secara teoretis, hasil penelitian ini memperkuat konsep digital competence as an enabler of audit effectiveness, sedangkan secara praktis menjadi dasar bagi lembaga audit untuk meningkatkan pelatihan digital dan pengembangan kompetensi auditor di wilayah timur Indonesia.

Exploring the Impact of Auditor Burnout on Job Performance: The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua Putri Ratnasari; Elia Madatu Tandililing; Ulfah Rizky Muslimin
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2047

Audit quality plays a critical role in maintaining the credibility of financial statements; however, excessive work pressure may trigger auditor burnout and potentially reduce audit performance quality. This issue is important to examine because burnout affects not only individual auditors but also organisational sustainability and public trust. This study aims to analyse the influence of three burnout dimensions, namely emotional exhaustion, depersonalisation, and reduced personal accomplishment, on job satisfaction, job performance, and turnover intention among auditors. This study adopts a quantitative explanatory design using a cross-sectional survey approach. The research population consists of auditors working in government agencies, state-owned enterprises, and public accounting firms in Jayapura, Papua. A purposive sampling technique was employed, resulting in 100 auditors who met the criterion of having at least one year of audit experience. Data were collected using a structured questionnaire with a four-point Likert scale and analysed using canonical correlation analysis to examine the simultaneous relationship between burnout dimensions and work outcomes. The results indicate that emotional exhaustion does not have a significant relationship with job satisfaction, job performance, or turnover intention. In contrast, depersonalisation shows a significant relationship with job performance and turnover intention, while reduced personal accomplishment is significantly related to job performance but not to job satisfaction or turnover intention. Overall, depersonalisation emerges as the most influential burnout dimension affecting auditors’ work outcomes. The findings highlight the importance of organisational policies aimed at reducing depersonalisation through social support mechanisms, fostering a collaborative work environment, and strengthening recognition systems and competency development programmes to enhance auditors’ sense of personal accomplishment and performance.

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