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PENDAMPINGAN PENGGUNAAN MENDELEY PADA MAHASISWA SEMESTER AKHIR FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Paradisa Sukma; Novia Rizky; Tri Hanani; Victoria K. Priyambodo; Rini Ridhawati; Tusta C.I.T Prasedya
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
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/abdimassangkabira.v3i1.323

Abstract

Perguruan tinggi merupakan salah satu Lembaga Pendidikan yang mewajibakan penulisan karya ilmiah sebagai syarat kelulusan. Karya ilmiah perlu disusun berdasarkan kaidah yang berlaku. Penulisan karya ilmiah perlu memperhatikan sistematika penulisan, termasuk penggunaan kutipan dan daftar pustaka. Oleh karena itu, cara penulisan sitasi dan daftar pustaka perlu diperhatikan dan diterapkan dengan tepat. Diharapkan dengan adanya pendampingan ini, mahasiswa berkesempatan untuk memanfaatkan program aplikasi Mendeley dengan mengutip sumber-sumber yang digunakan selama proses penulisan karya ilmiah
Training and Assistance of Village-Owned Enterprises (BUMDES) Financial Reporting in Kekeri Village, West Lombok Victoria K. Priyambodo; L. Takdir Jumaidi; Paradisa Sukma
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i2.13962

Abstract

Village-Owned Enterprises (BUMDES) Inti Sejahtera is located in Kekeri Village, Gunungsari, West Lombok, West Nusa Tenggara. It has three activity units, including a waste management unit, a development unit, and a trade unit. Of the three existing units, only the waste management unit operates adequately and generates regular income for BUMDes. BUMDes encounters issues in terms of financial management and preparing financial reports that are transparent and adhere to accounting principles. Transaction recording is still conducted manually, hence posing challenges in preparing the necessary financial reports. On the other hand, BUMDes funding comes from PADes, so BUMDes must provide financial reports to the village government as a form of accountability. This community service aims to resolve financial management limitations at BUMDes Inti Sejahtera by providing training and assistance to managers regarding the preparation of BUMDes financial reports. The method carried out is identifying problems in BUMDes (pre-training stage), then providing practical training and assistance in preparing financial reports according to accounting principles using the Microsoft Excel Macro application, which is adapted to BUMDES transaction accounts, as well as conducting evaluation reviews and monitoring of reports prepared by the manager. The outcome of this activity is that BUMDes managers acquire the capability to independently enter transactions and make account adjustments. Furthermore, the results suggest that BUMDes managers possess the necessary knowledge and skills to prepare financial reports in accordance with accounting principles by utilizing the Microsoft Excel macro-application. It can be concluded that BUMDes Inti Sejahtera managers can improve their accounting skills and use technological information to prepare and present BUMDes financial reports.
Flypaper Effect pada Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Daerah di Kota Mataram Sofhia Sofhia; Victoria K. Priyambodo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1425

Abstract

The regional autonomy system is an effort given to regional governments in the form of authority to manage and administer local affairs in accordance with the needs and characteristics of each region. Sources of regional income can come from, among others, the General Allocation Fund and Original Regional Income. The Flypaper Effect phenomenon can occur when local governments prioritize using transfer funds rather than PAD to meet spending needs. This research is a quantitative descriptive study to look at the Flypaper Effect phenomenon in Mataram City. The results show that Mataram City during the 2018 - 2022 period using Descriptive Statistical Analysis - Crosstab did not experience the Flypaper Effect phenomenon because Regional Original Income (PAD) on Regional Expenditures was greater than the General Allocation Fund (DAU) on Regional Expenditures. The results of this research indicate that the DAU allocation in Mataram City is in accordance with the aim of DAU allocation by the central government, namely encouraging a region to increase its own regional income by optimizing the potential and wealth that exists in that region