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All Journal Jurnal Ilmiah Pangabdhi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAF- Journal of Accounting and Finance
Mayciella So
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Penerapan Tata Kelola Keuangan Berbasis Akuntansi Terkomputerisasi Sebagai Upaya Peningkatan Usaha Kopi Sendang Tulungagung Meme Rukmini; Wiwiek Andajani; Afif Yudha Tripariyanto; Otaviana Wahyu Prihardini; Mayciella So
Jurnal Ilmiah Pangabdhi Vol 8, No 2: Oktober 2022
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v8i2.16700

Abstract

The problems faced by Omah Kopi Mandiri and UMKM Karya Perdana "Kopi Pendekar" start from not having an expense notebook, income notebook and main notebook. The marketing carried out is only limited to collectors and certain areas. In addition, the coffee fryer used still uses human labor and the resulting capacity is low. With these various problems, the service team provided solutions in the form of training on the preparation of financial reports in accordance with SAK EMKM and Socialization on Special Taxation of MSMEs. So that marketing can be reached widely, you can use social media and marketplaces. Procurement of coffee fryers with a large capacity so that it can help both partners in fulfilling orders from consumers.
The Role of Village Apparatus in Village Fund Management Accountability (Study in Sumberdadi Village, Trenggalek District): The Role of Village Apparatus in Village Fund Management Accountability (Study in Sumberdadi Village, Trenggalek District) Meme Rukmini; Bothy Dewandaru; Octaviana Wahyu Prihardini; Mayciella So
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The biggest report in the media discusses a lot of corruption cases that ensnare village heads, so it is necessary to prepare clear mechanisms and regulations regarding this matter. Regulation of the Minister of Home Affairs No. 113 of 2014 concerning guidelines for village financial management is expected to be a guideline in village fund management because it covers various village financial management procedures ranging from planning, implementation, administration, reporting to accountability. This study aims to examine the role of village officials in carrying out accountability for village fund management. The population and research sample of all village officials in Sumberdadi Trenggalek Village amounted to 28 people. The data analysis method used in this study is to use a descriptive method with a quantitative approach, which is a method that describes the actual situation systematically, factually and accurately regarding the role of village officials in accountability for village fund management. The results of this study play the role of the Sumberdadi Trenggalek Village village apparatus in the accountability of village fund management plays a very important role.
Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah Andy Chandra Pramana; Meme Rukmini; Duwi Riningsih; Oktaviana Wahyu Prihardina; Mayciella So
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5936

Abstract

The research was conducted to obtain empirical evidence related to the effect of Follow-up Examination Recommendation Results on the Quality of Local Government Financial Statements. The Regional Government of Nganjuk Regency which has received WTP opinions from BPK 5 times in a row so it is interesting to conduct research here whether the success cannot be separated from the Follow-up Results of Examination Recommendations from BPK. Follow-up of the Examination Recommendation Results are derived to 4 indicators, namely specific policies related to follow-up, other parties' responses, leadership commitment and leadership motivation, then tested for their influence with multiple linear regression analysis. As a result, these 4 indicators have an influence on the quality of local government financial statements. This research can be developed on other entities that have higher achievements, such as WTP opinions from BPK consecutively for 10 times, so that they can be used as a reference by other entities in maintaining and improving the quality of their financial statements. Keywords : follow-up recommendations on examination results; quality; local government financial statements
Co-Authors Afif Yudha Tripariyanto Andy Chandra Pramana Bothy Dewandaru Duwi Riningsih Octaviana Wahyu Prihardini Oktaviana Wahyu Prihardina Otaviana Wahyu Prihardini Rukmini, Meme WIWIEK ANDAJANI