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All Journal Jurnal Ilmiah Padma Sri Kreshna JBMR: Journal of Business and Management Review
Nisfatul Izzah
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability Nisfatul Izzah; Bhenu Artha
Journal of Business and Management Review Vol. 2 No. 9 (2021): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr29.2232021

Abstract

The Indonesian government and other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As the recipient of the Sub Recipient TB Care 'Aisyiyah grant, East Java has an absolute obligation to account for the funds received. One of its obligations is to present accountable financial statements. However, achieving accountability is not easy. There is a long process with strict terms and conditions from donors. These terms and conditions make institutions and financial statement providers sometimes feel bored and accountability more difficult to realize. Factors of human resources, tasks, and the environment are the benchmarks for an accountant of foreign grants to have a strong perception of the importance of accountability. This study aims to determine the perception of accountants in assessing the accountability of financial statements as an expense or an asset. A qualitative method was used with an emphasis on interviews. The findings showed that the accountability of the financial statements of foreign grants was assessed as intangible assets because the recipients could benefit from the grants financially and non-financially. The finance staff benefited from the accounting field as well as general knowledge about tuberculosis and extensive networking in various sectors.
IbM (IPTEKS BAGI MASYARAKAT) PENINGKATAN KEWIRAUSAHAAN KELUARGA KOPERASI KARYAWAN WIDYA MATARAM wuku astuti; Nisfatul Izzah
Jurnal Ilmiah Padma Sri Kreshna Vol. 4 No. 1 (2022)
Publisher : Universitas Widya Mataram

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Abstract

Pengabdian kepada Masyarakat merupakan satu dari tiga darma yang wajib dilakukanoleh seorang dosen. Dua darma yang lain adalah kewajiban untuk melaksanakanpengajaran dan penelitian. Pengabdian yang dilakukan bisa mencakup berbagai macamhal, pengabdian bisa dilakukan di sekolah sekolah menengah dalam bentuk pengenalanmaupun pendampingan keilmuan akuntansi. Pengabdian juga bisa dilakukan dalambentuk pendampingan UMKM, pendampingan KUBE, BUMDES, maupun KWT. Selainitu pengabdian bisa dalam bentuk penyuluhan kepada organisasi-organisasi baik nirlabamaupun yang orientasi laba. Koperasi sendiri merupakan salah satu organisasi yangbisa didampingi maupun diberikan penyuluhan dengan tujuan agar koperasi dapat lebihberkembang baik dari sisi usaha maupun dari berkembangnya keilmuan para anggotasendiri. Kesempatan untuk melakukan pendampingan di Koperasi Karyawan WidyaMataram (Kopkarwima) menjadi salah satu program kerja dari Kopkarwima yaituPenyuluhan dan Pembinaan Anggota, dengan tema yang disepakati oleh Kopkarwimadan narasumber adalah Peningkatan Kesejahteraan Koperasi. Narasumber berasal daridosen-dosen dari Program Studi Akuntansi Fakultas Ekonomi UWM.
Co-Authors Bhenu Artha wuku astuti