scholarly journals PEMBERDAYAAN WARGA MELALUI USAHA PEMBUATAN BESEK DI GUMAWANG GUNUNG KIDUL

2018 ◽  
Vol 2 (2) ◽  
pp. 297
Author(s):  
Reni Dwi Astuti ◽  
Tri Budiyanto ◽  
Muhammad Faishal
Keyword(s):  
Water Content ◽  
Financial Management ◽  
Rainy Season ◽  
Production Capacity ◽  
Addition Product ◽  
Financial Accounting ◽  
Market Demand ◽  
Service Program ◽  
Drying Technology ◽  
And Training

Gumawang is an area with lots of bamboo, so many bamboo craftsmen in the area. However, production capacity is still low and cannot meet market demand. This is due to the small number of craftsmen (approximately 10 people) and the low number of workers who carry out the bamboo process. In addition, product quality is low, because it is easily damaged (moldy) caused by the water content in the product is too high, especially in the rainy season. Another problem encountered is a non-ergonomic work system and no financial accounting. To solve the problem, a solution was offered in the form of training for Gumawang residents to increase the number of craftsmen, use of product drying technology to reduce water content so that products last longer, counseling on ergonomics, and training on financial management. Another benefit of the service program is increasing the income of craftsmen and residents in general.

scholarly journals PEMBERDAYAAN UKM MAKANAN OLAHAN CARICA DI WONOSOBO, JAWA TENGAH

Dharma LPPM ◽  
2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Eny Endah Pujiastuti ◽  
Humam Santosa Utomo ◽  
Suratna Suratna
Keyword(s):  
Production Process ◽  
Community Service ◽  
Financial Management ◽  
Financial System ◽  
Production Capacity ◽  
Food Products ◽  
System Efficiency ◽  
Processed Food ◽  
Service Program ◽  
Central Java

The community service program is carried out at one of the SMEs in Wonosobo, Central Java, which produces and markets processed carica food products. The problems faced by SMEs are problems in the aspects of marketing, financial management and production. The purpose of community service is to improve the ability of SMEs to market products, manage company finances, increase the efficiency of the production process, and increase production capacity. The approach used in this community service is training and business assistance. The results felt by SMEs are the wider marketing of carica processed food products, structuring the company's financial system, efficiency in the production process, and increased production capacity.

scholarly journals Upgrading sistem pengelolaan keuangan desa berbasis standar akuntansi keuangan (SAK) di Desa Nyurlembang Narmada Lombok Barat

2018 ◽  
Vol 14 (1) ◽  
pp. 35-42
Author(s):  
Umu Rosyidah
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Public Management ◽  
Management System ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Service Program ◽  
Or Management ◽  
Village Government ◽  
The Village

[Bahasa]: Pemerintah Desa sebagai pengelola dan pemangku kebijakan di desa harus dapat menyelenggarakan pengelolaan secara profesional, efektif, efisien, dan akuntabel. Pengelolaan juga harus didasarkan pada prinsip-prinsip manajemen publik yang baik agar terhindar dari tindakan yang kurang bermoral seperti penyimpangan, penggelapan, penyelewengan, dan tindakan korup lainnya. Pengelolaan keuangan meliputi kegiatan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Secara regulatif semua keuangan desa ini akan terdokumentasi dalam bentuk APBDes yang pengelolaannya mengikuti berbagai petunjuk peraturan perundang-undangan. Ini artinya, pemerintah desa tidak lagi sembarangan mengelola keuangan desa sekalipun otoritas sebagai kuasa pengguna anggaran dan pengguna anggaran ada pada seorang kepala desa. Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan pelaksanaan pembinaan bagi kepala desa dan aparatnya sehingga dapat menambah referensi aparat tentang manajemen atau pengelolaan keuangan desa yang sesuai dengan peraturan yang berlaku yang berstandar akuntansi keuangan. Hasil pengabdian ini adalah pelatihan yang diberikan memberikan manfaat dan kontribusi bagi peningkatan pemahaman dan pengetahuan dalam manajemen pengelolaan dan pelaporan keuangan desa baik secara manual maupun dengan aplikasi TIK dengan aplikasi SIKUDes. Kata Kunci: Sistem Pengelolaan Desa, Standar Akuntansi Keuangan (SAK), SisKeuDes [English]: Administrative village as the manager and stakeholder in the village must be able to carry out management in a professional, effective, efficient and accountable manner. Management must also be based on the principles of good public management to avoid immoral actions such as irregularities, embezzlement, fraud, and other corrupt actions. Financial management includes activities in planning, implementing, administering, reporting, and responsible for village finance. Refering to the law, the finances will be documented in the form of APBDes whose management follows various legislative guidelines. This means that the village government is no longer carelessly managing village finance even though the authority as the power of budget users and budget users is with a village head. This community service program aims to increase the knowledge and implementation of guidance for the village head and his apparatus so that they can add apparatus references about village financial management or management in accordance with applicable regulations that have financial accounting standards. The result of this service is that the training provides benefits and contributes to the improvement of understanding and knowledge in village financial management and reporting management both manually and SIKUDes application. Keywords: Village Management System, Financial Accounting Standards (SAK), SisKeuDes

scholarly journals EFFECT OF EDUCATION AND TRAINING (DIKLAT / BIMTEK), UNDERSTANDING OF REGIONAL FINANCIAL ACCOUNTING SYSTEMS (SIMDA) ON PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT

2020 ◽  
Vol 1 (1) ◽  
pp. 61-72
Author(s):  
Nenden Restu Hidayah
Keyword(s):  
Financial Management ◽  
Education And Training ◽  
City Government ◽  
Financial Accounting ◽  
Accounting System ◽  
Regional Government ◽  
Accounting Systems ◽  
Government Work ◽  
Positive Effect ◽  
And Training

This study examines the effect of Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) on the Performance of regional financial managers. This research was conducted on 60 regional financial managers in 33 Regional Government Work Units (SKPD) Bengkulu City Government. This study collected data by giving questionnaires to respondents. Research data were processed using the SPSS program.The results of the study prove that Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) has a positive effect on the performance of regional financial managers. This proves that the better the management carried out by the regional government towards Diklat / Bimtek, the understanding of Simda which is owned by the regional financial managers in the SKPD, the better the performance of regional financial managers. Bengkulu City regional government to continue to improve the existing Diklat / Bimtek model, together with increasing understanding of Simda towards local government SKPD.

scholarly journals PENDAMPINGAN SISTEM APLIKASI KEUANGAN DAN PENGEMBANGAN PROMOSI DIGITAL UKM “Resep Iboe” DALAM PENERAPAN LESS CONTACT ECONOMY COVID-19

2021 ◽  
Vol 5 (1) ◽  
pp. 760
Author(s):  
Ratih Apri Utami ◽  
Indah Ibanah ◽  
Nurul Dwi Novikarumsari
Keyword(s):  
Financial Management ◽  
Product Innovation ◽  
Financial System ◽  
Business Development ◽  
Financial Accounting ◽  
Digital Marketing ◽  
Service Program ◽  
The Third ◽  
Home Industries

ABSTRAKUKM “Resep Iboe” adalah salah satu Industri Rumah Tangga yang bergerak di bidang pengolahan dan penjualan aneka olahan kue kering tradisional Khas Jember. Lokasi usaha terletak di Desa Karangkedawung Kecamatan Mumbulsari Kabupaten Jember. Permasalahan mitra yang diidentifikasi di UKM “Resep Iboe” adalah pertama pada proses produksi yang selama ini masih bersifat tradisional sehingga produksi yang dihasilkan kurang optimal. Permasalahan kedua yaitu tidak adanya pembukuan keuangan yang terstruktur, sehingga diperlukan pembukuan keuangan melalui sistem keuangan yang terstruktur. Permasalahan ketiga, yaitu akses pemasaran melalui promosi produk belum menyebar luas. Sedangkan di sisi lain UKM “Resep Iboe” diharuskan menyesuaikan dengan kondisi pandemi Covid-19 untuk menerapkan less contact economy, sehingga diperlukan pengembangan digitalisasi pemasaran. Program Pengabdian Kemitraan pada UKM “Resep Iboe” ini merupakan pendampingan kewirausahaan, kelembagaan dan manajemen pemasaran dalam mendukung pengembangan usaha berbasis kelompok. Kegiatan dimulai dengan sosialisasi, dilanjutkan dengan pelatihan inovasi produk (bentuk, rasa, dan kemasan), pelatihan transaksi keuangan (SIAPIK dan QRIS) dan pelatihan desain promosi digital marketing (imooji). Tindak lanjut pasca program dari kegiatan ini adalah menjadikan lokasi pelaksanaan pengabdian sebagai mitra edukasi kewirausahaan, pendampingan manajemen keuangan dan media pemasaran digital. Sedangkan rencana luaran yang ditargetkan: berupa bantuan pendampingan dan peralatan pendukung produksi, pendampingan sistem keuangan SIAPIK serta pembuatan akun platform digital marketing imooji. Kata kunci: UKM; inovasi; SIAPIK; imooji. ABSTRACTSMEs “Resep Iboe” is one of the Home Industries which is engaged in processing and selling various processed traditional Jember pastries. The business location is located in Karangkedawung Village, Mumbulsari District, Jember Regency. The partner problems identified in SMEs "“Resep Iboe”" are the first in the production process which is still traditional so that the resulting production is less than optimal. The second problem is the absence of structured financial bookkeeping, so that financial accounting through a structured financial system is needed. The third problem, namely access to marketing through product promotion has not been widespread. Meanwhile, on the other hand, SMEs “Resep Iboe” are required to adapt to the conditions of the Covid-19 pandemic to implement a less contact economy, so the development of marketing digitalization is needed. The Partnership Service Program for SMEs “Resep Iboe” is an entrepreneurship, institutional and marketing management assistance in supporting group-based business development. The activity started with socialization, followed by product innovation training (shape, taste, and packaging), financial transaction training (SIAPIK and QRIS) and digital marketing promotion design training (imooji). The post-program follow-up of this activity is to make the location of the service implementation a partner for entrepreneurship education, financial management assistance and digital marketing media. While the planned outputs are targeted: in the form of assistance and production support equipment, assistance to the SIAPIK financial system and the creation of an imooji digital marketing platform account. Keywords: SMEs; innovation; SIAPIK; imooji.

scholarly journals Application of science and technology to increase the small production capacity of cake market products

2019 ◽  
Vol 4 (2) ◽  
pp. 530-536
Author(s):  
Elita Dewi ◽  
Berlianti
Keyword(s):  
Science And Technology ◽  
Production Capacity ◽  
The Elderly ◽  
Future Market ◽  
Market Demand ◽  
Daily Work ◽  
Business Opportunity ◽  
Long Time ◽  
The Many ◽  
And Training

One of the many developing UMKM today is the snack business. Snack business is a household-scale business that has very good opportunities for now and in the future. Market demand for snacks continues to flow. Seeing snack lovers, not only children, but also teenagers, adults, to the elderly. So it is not surprising that the food business that is often served as a distraction while doing this activity is often flooded with customers. Making this snack business opportunity becomes more wide open. The low production capacity that is owned makes this business less developed. Besides that the equipment used is also simple and is still traditional in nature, so it takes a long time and is very draining. For this reason, science and technology is needed that will make the production process easier and cheaper. In connection with this, it is felt necessary to provide assistance and training to improve the capacity of community service partners. Besides improving the marketing strategy so that it has the ability to market the market snacks in production, so as to create and have a lot of marketing networks. Training is needed to enable entrepreneurs to calculate total sales revenue and total costs so that they are able to know how much profit is earned per unit of production. It is expected that after the mentoring, the partners will become more knowledgeable, able to apply this knowledge in their daily work and transmit this knowledge to other entrepreneurs.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

scholarly journals STRATEGY TRAINING FOR MANAGING COOPERATIVE FINANCE IN SOUTH MERUYA VILLAGE

ICCD ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 512-516
Author(s):  
Aty Herawati
Keyword(s):  
Financial Management ◽  
Social Groups ◽  
Voting Rights ◽  
Strategy Training ◽  
Knowledge Development ◽  
Economic Empowerment ◽  
Business Units ◽  
Cooperative Finance ◽  
And Training ◽  
Expected Outcomes

This training is an activity related to the economic empowerment of the community through cooperatives in partner villages. In order to support community economic empowerment, the counseling and training on managing business units in the scope of cooperatives is very precise. Cooperatives can be interpreted as a business entity that has members in which each member has the duties and responsibilities. Each member has the same voting rights in every decision to be taken. The cooperative financial management is very important in the management of cooperatives. How to manage finances on a cooperative will be delivered to this training. Therefore, this activity will give mentoring and training to the managers of cooperatives in particular and the general public so that the partner will be able to implement in the activities of managing the cooperative finances. The expected outcomes from this activity are: (1) Knowledge development in managing the finance of cooperatives in South Meruya village. (2) The formation of social groups concerned to develop cooperatives in South Meruya village. 

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk
Keyword(s):  
Work Environment ◽  
Financial Management ◽  
Sampling Technique ◽  
Field Studies ◽  
Financial Accounting ◽  
Accounting System ◽  
Government Accounting ◽  
Study Results ◽  
Work Units ◽  
The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

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