{"id":"https://openalex.org/W4409406234","doi":"https://doi.org/10.30762/welfare.v1i1.348","title":"Pelatihan Penyusunan Laporan Keuangan Guna Meningkatan Kualitas Laporan Keuangan BUMDES di Desa Lawela Selatan, Buton Selatan","display_name":"Pelatihan Penyusunan Laporan Keuangan Guna Meningkatan Kualitas Laporan Keuangan BUMDES di Desa Lawela Selatan, Buton Selatan","publication_year":2023,"publication_date":"2023-03-02","ids":{"openalex":"https://openalex.org/W4409406234","doi":"https://doi.org/10.30762/welfare.v1i1.348"},"language":"en","primary_location":{"id":"doi:10.30762/welfare.v1i1.348","doi":"https://doi.org/10.30762/welfare.v1i1.348","is_oa":true,"landing_page_url":"https://doi.org/10.30762/welfare.v1i1.348","pdf_url":"https://jurnalfebi.iainkediri.ac.id/index.php/Welfare/article/download/348/254","source":{"id":"https://openalex.org/S5407041158","display_name":"Welfare Jurnal Pengabdian Masyarakat","issn_l":"2986-5824","issn":["2986-5824"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315048","host_organization_name":"State College of Islamic Studies (STAIN) Kediri","host_organization_lineage":["https://openalex.org/P4310315048"],"host_organization_lineage_names":["State College of Islamic Studies (STAIN) Kediri"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Welfare : Jurnal Pengabdian Masyarakat","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnalfebi.iainkediri.ac.id/index.php/Welfare/article/download/348/254","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031391400","display_name":"Nining Asniar Ridzal","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210126557","display_name":"Universitas Muhammadiyah Buton","ror":"https://ror.org/02xwcny57","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210126557"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nining Asniar Ridzal Nining","raw_affiliation_strings":["Universitas Muhammadiyah Buton"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Buton","institution_ids":["https://openalex.org/I4210126557"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5135806898","display_name":"I Wayan Sujana","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210126557","display_name":"Universitas Muhammadiyah Buton","ror":"https://ror.org/02xwcny57","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210126557"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"I Wayan Sujana Wayan","raw_affiliation_strings":["Universitas Muhammadiyah Buton"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Buton","institution_ids":["https://openalex.org/I4210126557"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210126557"],"apc_list":null,"apc_paid":null,"fwci":7.5428,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.97372913,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":"1","issue":"1","first_page":"76","last_page":"83"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.01489999983459711,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.006000000052154064,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/village-owned-enterprises","display_name":"village-owned enterprises","score":0.8519999980926514},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6420000195503235},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8029999732971191},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.8339999914169312},{"id":"https://openalex.org/keywords/accounting-cycle","display_name":"accounting cycle","score":0.8420000076293945},{"id":"https://openalex.org/keywords/general-journal","display_name":"general journal","score":0.7080000042915344},{"id":"https://openalex.org/keywords/special-journals","display_name":"special journals","score":0.902999997138977},{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.5019999742507935},{"id":"https://openalex.org/keywords/sak","display_name":"SAK","score":0.4300000071525574},{"id":"https://openalex.org/keywords/village-financial-management","display_name":"village financial management","score":0.4129999876022339}],"concepts":[{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.4550313949584961},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43376290798187256}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.30762/welfare.v1i1.348","doi":"https://doi.org/10.30762/welfare.v1i1.348","is_oa":true,"landing_page_url":"https://doi.org/10.30762/welfare.v1i1.348","pdf_url":"https://jurnalfebi.iainkediri.ac.id/index.php/Welfare/article/download/348/254","source":{"id":"https://openalex.org/S5407041158","display_name":"Welfare Jurnal Pengabdian Masyarakat","issn_l":"2986-5824","issn":["2986-5824"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315048","host_organization_name":"State College of Islamic Studies (STAIN) Kediri","host_organization_lineage":["https://openalex.org/P4310315048"],"host_organization_lineage_names":["State College of Islamic Studies (STAIN) Kediri"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Welfare : Jurnal Pengabdian Masyarakat","raw_type":"journal-article"},{"id":"pmh:oai:jurnalfebi.uinkediri.ac.id:article/348","doi":null,"is_oa":true,"landing_page_url":"https://jurnalfebi.uinkediri.ac.id/index.php/Welfare/article/view/348","pdf_url":"https://jurnalfebi.uinkediri.ac.id/index.php/Welfare/article/download/348/254","source":{"id":"https://openalex.org/S5407041158","display_name":"Welfare Jurnal Pengabdian Masyarakat","issn_l":"2986-5824","issn":["2986-5824"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315048","host_organization_name":"State College of Islamic Studies (STAIN) Kediri","host_organization_lineage":["https://openalex.org/P4310315048"],"host_organization_lineage_names":["State College of Islamic Studies (STAIN) Kediri"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2986-5824","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.30762/welfare.v1i1.348","doi":"https://doi.org/10.30762/welfare.v1i1.348","is_oa":true,"landing_page_url":"https://doi.org/10.30762/welfare.v1i1.348","pdf_url":"https://jurnalfebi.iainkediri.ac.id/index.php/Welfare/article/download/348/254","source":{"id":"https://openalex.org/S5407041158","display_name":"Welfare Jurnal Pengabdian Masyarakat","issn_l":"2986-5824","issn":["2986-5824"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315048","host_organization_name":"State College of Islamic Studies (STAIN) Kediri","host_organization_lineage":["https://openalex.org/P4310315048"],"host_organization_lineage_names":["State College of Islamic Studies (STAIN) Kediri"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Welfare : Jurnal Pengabdian Masyarakat","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4000000059604645,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409406234.pdf","grobid_xml":"https://content.openalex.org/works/W4409406234.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W3198037306","https://openalex.org/W3209319279","https://openalex.org/W4224312410","https://openalex.org/W4233271797","https://openalex.org/W4311465461","https://openalex.org/W4312969042"],"related_works":["https://openalex.org/W4391557380","https://openalex.org/W4415268413","https://openalex.org/W4210300083","https://openalex.org/W4409802312","https://openalex.org/W7219960644","https://openalex.org/W7124538488","https://openalex.org/W4409607179","https://openalex.org/W6965198066","https://openalex.org/W7113385813","https://openalex.org/W7221081263"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,25,63,74,78,88,99,119,142,154,157,168],"this":[3],"community":[4],"service":[5],"activity":[6],"is":[7],"to":[8,11,16,21,30,39,50,115],"be":[9],"able":[10],"provide":[12],"knowledge":[13,141],"and":[14,61,105,131,144,171],"understanding":[15],"BUMDes":[17,36,51,56,67,100,120,148],"managers":[18],"on":[19,82],"how":[20,29],"improve":[22],"the":[23,97,160],"quality":[24,32],"financial":[26,33,41,52,64,79,145,158,169],"reports":[27,34,42,65,80,146],"or":[28,76,112,117,150],"prepare":[31],"for":[35,66,95,147],"so":[37],"as":[38,70,72,132],"produce":[40],"in":[43,108,122,140],"accordance":[44,109],"with":[45,110],"accounting":[46,57,60,161],"standards":[47],"that":[48],"apply":[49],"reports.":[53],"Materials":[54],"regarding":[55,93],"include":[58],"basic":[59],"preparation":[62,75,167],"business":[68,83],"units,":[69],"well":[71],"simulation":[73],"compilation":[77],"based":[81],"units":[84],"(services,":[85],"trade).":[86],"Implementation":[87],"Community":[89],"Service":[90],"Activities,":[91],"namely":[92],"Techniques":[94],"Improving":[96],"Quality":[98],"Financial":[101],"Reports,":[102],"including":[103,152],"Recording":[104],"Reporting":[106],"Finances":[107],"Types":[111],"Business":[113],"Units":[114],"Managers":[116,118,149],"Activities":[121],"Lawela":[123],"Selatan":[124],"Village,":[125],"has":[126,136],"been":[127,137],"carried":[128],"out":[129],"well,":[130],"a":[133],"result,":[134],"there":[135],"an":[138],"increase":[139],"recording":[143],"Administrators,":[151],"types":[153],"business,":[155],"elements":[156],"reports,":[159,170],"cycle,":[162],"general":[163],"journal,":[164,166],"special":[165],"SAK.":[172]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-04-14T00:00:00"}