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All Journal International Journal of Community Service Learning Jurnal Aplikasi Akuntansi Devotion: Journal of Research and Community Service
Dianne Frisko Koan
Universitas Surabaya
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Challenges Dealing with Community Demands: Portrait of Corporate Social Responsibility in A Fishery Company Dianne Frisko Koan; Melina Cahyo Hartanto
Devotion Journal of Community Service Vol. 3 No. 5 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v2i2.131

Abstract

Corporate Social Responsibility (CSR) was considered an output from the business sectors to show their commitment in responding to stakeholder interests beyond profit. This study aims to explore more on the practice of CSR and how a company manage its stakeholder interest. Therefore, this qualitative study uses a case study method to get the actual description from the primer sources. This case study collects data from a fishery company located in East Java, Indonesia. Various instruments of data collection are used in this study, including in-depth interviews and group discussions with the company and its stakeholder, also observations on some relevant events to enrich the data. The total of respondents who participated in this case study is seven persons. In addition, the document analysis collected from the external and internal companies has been done to strengthen the data analysis and conduct the triangulation within various collected data. This study found that a company needs to maintain their relationship with the community while undertaking its CSR programs. Stakeholder engagement activity must be considered start before a company designs its CSR program and periodically monitors and evaluates the CSR program.
Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi Unit Usaha BUMDes Mitra Warga Desa Kesiman Rizky Eriandani; Fidelis Arastyo Andono; Dianne Frisko Koan; Muhammad Wisnu Girindratama; Esti Dwi Rinawiyanti
International Journal of Community Service Learning Vol. 7 No. 1 (2023): February 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v7i1.54662

Abstract

Pencatatan Akuntansi merupakan hal krusial bagi semua usaha. BUMDes Mitra Warga, Desa Kesiman memiliki empat unit usaha, yaitu unit kebersihan, unit penyediaan air bersih, unit pasar, dan unit loreomah (café dan restaurant). Berdasarkan hasil survey awal dengan mitra, diketahui bahwa BUMDes hanya memiliki pencatatan manual, belum memiliki laporan keuangan, dan unit usaha juga belum mengidentifikasi aset yang dimiliki. Oleh karena itu, tim pengabdian ubaya bertujuan memberikan pendampingan untuk meningkatkan pengetahuan dan kualitas pencatatan keuangan unit usaha BUMDes Desa Kesiman. Kegiatan pengabdian dilakukan dengan pendekatan wawancara, pelatihan literasi keuangan, dan pendampingan praktik akuntansi. Pelatihan akuntansi wajib diikuti oleh seluruh pengurus unit usaha BUMDes, beserta bendahara Desa. Selanjutnya, pendampingan dilakukan untuk setiap unit usaha yang diadakan secara rutin. Hasil evaluasi pelatihan menunjukkan bahwa pemahaman pesera meningkatkan. Hasil kegiatan pendampingan berhasil mendorong unit usaha untuk mulai mengidentifikasi dan mencatat asetnya, serta merapikan pencatatan keuangannya. Dari pencatatan unit usaha yang telah rapi, diharapkan membantu BUMDes dalam menyusun laporan keuangan sederhana, agar dapat dipahami semua pengguna laporan.
DEVELOPMENT OF MANAGEMENT ACCOUNTING RESEARCH IN INDONESIA: A BIBLIOGRAPHY STUDY Sintia Farach Dhiba; Dianne Frisko Koan
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.311

Abstract

This paper reviews the current state of management accounting research to assess the structure of the research field and track the growing literature of Indonesian researchers. A bibliography study is used to review 244 papers in the field of management accounting published in Indonesia's top national accounting journals over the past 20 years. The study tabulates the topic, research method, and settings utilizing spreadsheet and qualitative data analytics software, Nvivo 12. Management accounting research in Indonesia represents a small portion of the broader accounting field study. This study gives information on which journal produces most accounting management research and which journal favors certain research methods. Most research concentrates more on budgeting and performance-determinant analysis. The quantitative research method dominates the study, with the survey instrument serving to answer the research question. Most research is conducted in the public sector, making the public sector and management accounting research have a high intersection. This study's findings hold implications for management accounting scholars to provide insights into identifying research gaps and novelties for further research
Co-Authors Esti Dwi Rinawiyanti Fidelis Arastyo Andono Melina Cahyo Hartanto Muhammad Wisnu Girindratama Rizky Eriandani Sintia Farach Dhiba