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Sriwijaya Accounting Community Services
Published by Universitas Sriwijaya
ISSN : -     EISSN : 2987310X     DOI : 10.29259
Core Subject : Economy,
Economics, Econometrics & Finance
Sriwijaya Accounting Community Service merupakan jurnal pengabdian masyarakat dibawah Jurusan Akuntasi Fakultas Ekonomi Universitas Sriwijaya. Sriwijaya Accounting Community Service menjadi wadah publikasi karya ilmiah hasil kegiatan pengabdian kepada masyarakat yang terbit 2 kali selama satu tahun (Maret dan Septemberl) dengan fokus pada pengabdian masyarakat dengan topik-topik di Bidang Akuntansi keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi Perpajakan, Akuntansi Syariah, dan Audit.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 29 Documents
 1   2   3 
Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Abstract

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.
Pelatihan Aplikasi Pengelolaan Keuangan Praktis bagi Pelaku UMKM di Kabupaten Pringsewu Propinsi Lampung Citrawati Jatiningrum; Eka Ridhawati; Novi Ayu Kristiana Dewi; Marilin Kristina; Reni Astika
Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i2.35

Abstract

- SMEs currently has growth rapidly and required follow development of information technology to support the effectiveness and efficiency their business. Financial management is something that is often ignored by SMEs, whereas financial management greatly influences the business that is being run. This community service activity aims to provide coaching for SMEs in utilizing digitalization-based financial management applications. This training was attended by several SMEs in Pringsewu Regency. The method used in this service activity is a training method on the use of information technology in management. The result of this activity is that SMEs business actors have the skills to manage finances and use digital-based SME financial applications. This activity also shows that the majority of SMEs business actors are capable of implementing financial transaction recording. SMEs realize that financial reporting is important to support business effectiveness and is a component for developing business through business credit for SMEs
Pelatihan Akuntansi Dasar untuk Penyusunan Laporan Keuangan BUMDES di Kecamatan Sungai Kakap Khristina Yunita; Sari Rusmita; Ira Grania Mustika; Nina Febriana Dosinta; Handi Brata
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.36

Abstract

There is quite a lot of potential in the Sungai Kakap sub-district, so it can be developed and managed through Badan Usaha Milik Desa (BUMDes). The results of previous Community Services activities provided input to the Community Services team to provide counseling and guidance regarding the accountability of BumDes in Sungai Kakap District. Accountability as BUMDes responsibility is related to the village administration and governance system, to create transparency. The aim of implementing PKM activities for the accounting study program is to help BumDes managers understand BumDes governance. Then be able to carry out simple accounting practices, help to design product marketing concepts, and strengthen the BUMDES organization. Community Services activities are scheduled in three stages. First, planning by identifying problems that arise in BUMDes management and designing actions to get solutions. Second, preparation with internal coordination of the PKM team, adjusting schedules and locations, as well as preparing materials for mentoring activities. Third, implementation by following up on activity plans and identifying possible problems in implementing Community Services. Basic accounting training for preparing BUMDes financial reports in Kakap District has implications for the preparation of BUMDES financial reports by accounting understanding and accounting standards.
Pelatihan dan Pendampingan Intepretasi Informasi Laporan Keuangan Menggunakan Aplikasi Sistem Informasi Pelaporan Keuangan Berbasis Jaringan Client-Server Yusnaini; Arista Hakiki
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.41

Abstract

The purpose of this activity is to provide training and mentoring on interpreting financial report information using a client-server network-based financial reporting information system application at the employee cooperative of PT. Pusri. The benefit of this activity is to contribute to the development of cooperative businesses in Palembang, especially in interpreting and analyzing financial reports. The target audience of this activity includes all accounting and finance staff, as well as the management of PT. Pusri's employee cooperative in Palembang. The main output of this activity is a guide on how to interpret client-server-based financial reports, which can be used regularly and optimally by cooperative practitioners in Palembang, especially at Kopkar PT. Pusri Palembang. This activity will help cooperative practitioners understand the importance of accurate financial report interpretation for cooperatives, which is useful in showing the business results (profit/loss) to analyze the development of the business. By using a network-based web application, it will be easier and faster for MSME practitioners to create financial reports
Pelatihan Keterampilan Takmir Masjid : Penyusunan Laporan Keuangan Masjid Desa Berdasarkan ISAK 35 Emylia Yuniarti; Rela Sari; Imelda; Muhammad Teguh; Muhammad Subardin
Sriwijaya Accounting Community Services Vol. 5 No. 1 (2026): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.47

Abstract

Mosque financial reporting that is managed simply can affect the low accountability of mosque management, this is due to the lack of understanding and skills of mosque administrators in presenting good financial information. The purpose of this service is to improve skills to the community through training and mentoring mosque administrators in preparing professional and accountable village mosque financial reports based on Interpretation of Financial Accounting Standards (ISAK) 35. The method of implementation uses a participatory training with an empowerment model in the form of materials and assistance in preparing financial reports for the Masjid Istiqomah management in Desa Ulak Kembahang II. The result of this service is an increase in the understanding and skills of mosque administrators in compiling mosque financial reports according to ISAK 35 standards for non-profit entities. In addition, the management has also been able to produce double entry efficiently and effectively through excel. The increase in these skills can have an impact on accountable mosque financial statement information so that public confidence also increases.
Model Integrasi Data base Pengelolaan Keuangan di Lingkungan PWM D.I Yogyakarta Etik Kresnawati; Wahyu Manuhara; Peni Nugraheni; Jihan Rahmawati Handayani
Sriwijaya Accounting Community Services Vol. 5 No. 1 (2026): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.40

Abstract

Mitra yang terlibat dalam pengabdian ini adalah Lembaga Pembina dan Pengawasan Keuangan (LPPK) Pimpinan Wilayah Muhammadiyah (PWM) D.I. Yogyakarta. Berdasarkan observasi yang dilakukan, ada dua masalah yang perlu segera diselesaikan oleh PWM D.I. Yogyakarta dalam rangka mewujudkan mewujudkan sistem pembinaan dan pengawasan keuangan yang berprinsip pada amanah dan tatakelola yang baik sesuai dengan budaya organisasi Muhammadiyah, yaitu: 1) belum ada pemetaan yang komprehensif terhadap penyusunan tata kelola keuangan, dan 2) belum ada model untuk mengintegrasikan pertanggungjawaban kegiatan atau aktivitas keuangan di lembaga dan majelis yang berada di bawah koordinasi PWM D.I. Yogyakarta. Permasalah pertama diselesaikan melalui FGD dengan struktural terkait untuk memetakan aktivitas penyusunan tata kelola keuangan pada unit organisasi yaitu majelis, lembaga, dan biro. Permasalah kedua diselesaikan dengan membuat rancangan roadmap/ model integrasi data base pengelolaan keuangan di lingkungan PWM D.I. Yogyakarta. Model integrasi ini dilengkapi dengan SOP pelaksanaan pencatatan keuangan.
Pelatihan dan Pendampingan Analisis dan Pengambilan Keputusan Atas Informasi Laporan Keuangan Berbasis Jaringan Client-Server Yusnaini; Arista Hakiki; Taufik
Sriwijaya Accounting Community Services Vol. 4 No. 1 (2025): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.45

Abstract

This training and mentoring program aims to enhance the competencies of financial and accounting managers at the Employee Cooperative of PT. Pusri Palembang in conducting financial analysis and making data-driven decisions using a client–server–based accounting information system. The benefits of this activity include improving participants’ understanding of financial analysis techniques, increasing efficiency in the reporting process, and strengthening the accuracy, transparency, and accountability of the cooperative’s financial management. The target participants of the program consist of cooperative board members and accounting staff, who serve as key actors in managing and interpreting financial data. The outputs generated from this program include practical skills in reading, analyzing, and making strategic decisions based on financial statements, as well as the publication of a scientific article in a national community service journal. The results of the implementation show a significant improvement in participants’ abilities, both in interpreting financial statements and in applying ratio and trend analysis. This activity contributes to strengthening the institutional capacity of the cooperative to achieve sustainable, data-driven business growth.
Pelatihan Surat-Menyurat Menggunakan Microsoft Office Bagi Perangkat Desa Muara Penimbung Ulu Pita Rosemari; Fitri Yani; Ayu Meida; Rudiansyah; Alvin Falency; Innayah Nurhasanah; Athaillah Tri Naufaldo
Sriwijaya Accounting Community Services Vol. 5 No. 1 (2026): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.48

Abstract

Rendahnya kemampuan perangkat pemerintah Desa Muara Penimbung Ulu dalam membuat surat-menyurat dengan menggunakan Microsoft office dapat menghambat kualitas pelayanan yang diberikan kepada Masyarakat terutama yang berkaitan dengan surat yang berkaitan dengan pemerintahan. Tujuan pengabdian kepada Masyarakat ini adalah meningkatkan kemapuan perangkat desa melalui pelatihan membuat surat menyurat menggunakan Microsoft office. Sosialisasi dan pelatihan dalam penggunaan Microsoft Word dan Microsoft Excel memiliki peran penting dalam meningkatkan kemampuan aparat desa dalam mengelola data dan dokumen administratif. Metode yang digunanakan adalah pelatihan secara tatap muka kepada 25 orang perangkat desa. Hasil kegiatan ini menunjukkan meningkatkanya kemampuan perangkat desa dalam menggunakan aplikasi Microsoft office dalam membuat surat, Dimana nilai pre-test menunjukkan angka hasil 55,6% meningkat menjadi 79,6%. Pemerintah Desa, melalui Kepala Desa Muara Penimbung Ulu sangat antusias terhadap kegiatan pengabdian Masyarakat yang dilaksanakan oleh tim pengabdian kepada Masyarakat Universitas Aisyiyah Palembang. Kegiatan kemitraan Pemerintah Desa Muara Penimbung Ulu ini diharapkan tetap berlanjut dengan tim pengabdian kepada Masyarakat Universitas Aisyiyah Palembang untuk evaluasi lanjutan
Edukasi Circular Economy: Pemanfaatan Limbah Rumah Tangga Menjadi Produk Bernilai Jual pada TPS 3R Jejama Secancanan Kabupaten Pringsewu Citrawati Jatiningrum; Marilin Kristina; Rara Marselina Jupon; Didi Susianto; Febriansyah
Sriwijaya Accounting Community Services Vol. 5 No. 1 (2026): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.50

Abstract

Pengelolaan limbah rumah tangga di Kabupaten Pringsewu, masih menghadapi tantangan berupa tingginya volume sampah, rendahnya pemilahan di sumber, dan minimnya pemanfaatan menjadi produk bernilai ekonomi. Minimnya edukasi masyarakat dalam pengolahan limbah rumah tangga juga menjadi perhatian bagi Pemerintah Kabupaten Pringsewu. Kondisi ini menyebabkan beban lingkungan dan potensi ekonomi lokal terabaikan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas masyarakat dalam menerapkan prinsip circular economy melalui edukasi, pelatihan teknis, dan pendampingan pengolahan limbah menjadi produk bernilai jual di TPS 3R Jejama Secancanan, Kabupaten Pringsewu, Lampung. Edukasi ini diberikan kepada mahasiswa dan dosen yang diyakini sebagai “Agent of Change” untuk mengedukasi masyarakat luas dan berdampak besar pada masyarakat.  Metode yang digunakan yaitu kombinasi pendekatan partisipatif dan terapan yang terdiri dari edukasi kepada peserta pengabdian tentang konsep circular economy, pemilahan sampah, dan teknik pengolahan kerajinan dari sampah plastik, serta pembuatan produk bernilai tambah. Hasil kegiatan pengabdian menunjukkan peningkatan pemahaman tentang circular economy, model pengelolaan TPS 3R yang berorientasi pada nilai ekonomi, serta peningkatan pemahaman pemanfaatan sampah terhadap produk melalui diversifikasi produk berbasis limbah. Kegiatan pengabdian ini diharapkan menjadi model bagi masyarakat dalam skala pelatihan yang lebih luas, dukungan fasilitas pengolahan, dan jejak pasar untuk keberlanjutan ekonomi sirkular lokal.

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