{"id":"https://openalex.org/W4409707467","doi":"https://doi.org/10.37479/mopolayio.v4i1.96","title":"Pendampingan Penyusunan Laporan Keuangan Rukun Tetangga di Graha Sejahtera Residence: Meningkatkan Transparansi dan Akuntabilitas Keuangan Komunitas","display_name":"Pendampingan Penyusunan Laporan Keuangan Rukun Tetangga di Graha Sejahtera Residence: Meningkatkan Transparansi dan Akuntabilitas Keuangan Komunitas","publication_year":2024,"publication_date":"2024-11-30","ids":{"openalex":"https://openalex.org/W4409707467","doi":"https://doi.org/10.37479/mopolayio.v4i1.96"},"language":"id","primary_location":{"id":"doi:10.37479/mopolayio.v4i1.96","doi":"https://doi.org/10.37479/mopolayio.v4i1.96","is_oa":true,"landing_page_url":"https://doi.org/10.37479/mopolayio.v4i1.96","pdf_url":"https://mopolayio.fe.ung.ac.id/index.php/mopolayio/article/download/96/81","source":{"id":"https://openalex.org/S4210184201","display_name":"Mopolayio Jurnal Pengabdian Ekonomi","issn_l":"2808-8883","issn":["2808-8883"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664026","host_organization_name":"State University of Gorontalo","host_organization_lineage":["https://openalex.org/P4404664026"],"host_organization_lineage_names":["State University of Gorontalo"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mopolayio : Jurnal Pengabdian Ekonomi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://mopolayio.fe.ung.ac.id/index.php/mopolayio/article/download/96/81","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022102303","display_name":"Sony Agus Irwandi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sony Agus Irwandi","raw_affiliation_strings":["Universitas Hayam Wuruk Perbanas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hayam Wuruk Perbanas","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057891974","display_name":"Diyah Pujiati","orcid":"https://orcid.org/0000-0002-4269-1335","observed_orcids":["https://orcid.org/0000-0002-4269-1335"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Diyah Pujiati","raw_affiliation_strings":["Universitas Hayam Wuruk Perbanas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hayam Wuruk Perbanas","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061763453","display_name":"Laely Aghe Africa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Laely Aghe Africa","raw_affiliation_strings":["Universitas Hayam Wuruk Perbanas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hayam Wuruk Perbanas","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5064955706","display_name":"Pepie Diptyana","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Pepie Diptyana","raw_affiliation_strings":["Universitas Hayam Wuruk Perbanas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hayam Wuruk Perbanas","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072648410","display_name":"Joicenda Nahumury","orcid":"https://orcid.org/0009-0000-4649-1587","observed_orcids":["https://orcid.org/0009-0000-4649-1587"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Joicenda Nahumury","raw_affiliation_strings":["Universitas Hayam Wuruk Perbanas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hayam Wuruk Perbanas","institution_ids":["https://openalex.org/I3129457838"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129457838"],"apc_list":null,"apc_paid":null,"fwci":2.0939,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.91950314,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":"4","issue":"1","first_page":"22","last_page":"31"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.5253999829292297,"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":0.5253999829292297,"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":0.3483999967575073,"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":0.07569999992847443,"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/rukun-tetangga","display_name":"Rukun Tetangga","score":0.8700000047683716},{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.8949999809265137},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.9829999804496765},{"id":"https://openalex.org/keywords/cash-flow-statement","display_name":"cash flow statement","score":0.9610000252723694},{"id":"https://openalex.org/keywords/equity-statement","display_name":"equity statement","score":0.6830000281333923},{"id":"https://openalex.org/keywords/community-financial-management","display_name":"community financial management","score":0.875},{"id":"https://openalex.org/keywords/neighborhood-trust","display_name":"neighborhood trust","score":0.36399999260902405},{"id":"https://openalex.org/keywords/resident-participation","display_name":"resident participation","score":0.7139999866485596}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4261394441127777},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3403019309043884}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37479/mopolayio.v4i1.96","doi":"https://doi.org/10.37479/mopolayio.v4i1.96","is_oa":true,"landing_page_url":"https://doi.org/10.37479/mopolayio.v4i1.96","pdf_url":"https://mopolayio.fe.ung.ac.id/index.php/mopolayio/article/download/96/81","source":{"id":"https://openalex.org/S4210184201","display_name":"Mopolayio Jurnal Pengabdian Ekonomi","issn_l":"2808-8883","issn":["2808-8883"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664026","host_organization_name":"State University of Gorontalo","host_organization_lineage":["https://openalex.org/P4404664026"],"host_organization_lineage_names":["State University of Gorontalo"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mopolayio : Jurnal Pengabdian Ekonomi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37479/mopolayio.v4i1.96","doi":"https://doi.org/10.37479/mopolayio.v4i1.96","is_oa":true,"landing_page_url":"https://doi.org/10.37479/mopolayio.v4i1.96","pdf_url":"https://mopolayio.fe.ung.ac.id/index.php/mopolayio/article/download/96/81","source":{"id":"https://openalex.org/S4210184201","display_name":"Mopolayio Jurnal Pengabdian Ekonomi","issn_l":"2808-8883","issn":["2808-8883"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664026","host_organization_name":"State University of Gorontalo","host_organization_lineage":["https://openalex.org/P4404664026"],"host_organization_lineage_names":["State University of Gorontalo"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mopolayio : Jurnal Pengabdian Ekonomi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.8928999900817871},{"display_name":"Sustainable cities and communities","id":"https://metadata.un.org/sdg/11","score":0.7250000238418579},{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409707467.pdf","grobid_xml":"https://content.openalex.org/works/W4409707467.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7219933678","https://openalex.org/W4406024514","https://openalex.org/W7133327242","https://openalex.org/W7220666586","https://openalex.org/W7166642351","https://openalex.org/W7220323552","https://openalex.org/W3197007232","https://openalex.org/W7160839626","https://openalex.org/W7216579076","https://openalex.org/W4416979735"],"abstract_inverted_index":{"Pengelolaan":[0],"keuangan":[1,32,44,68,144,165,173,191],"yang":[2,45,69,78,129,146,193],"transparan":[3,195],"dan":[4,20,30,47,72,94,100,125,151,196],"akuntabel":[5],"merupakan":[6],"hal":[7],"penting":[8],"dalam":[9,41,65,80,91,120,170],"organisasi":[10],"masyarakat":[11,54],"seperti":[12],"Rukun":[13],"Tetangga":[14],"(RT),":[15],"terutama":[16],"untuk":[17,57,182],"menjaga":[18],"kepercayaan":[19,140],"partisipasi":[21,150],"aktif":[22],"warga.":[23,76,134],"Namun,":[24],"kurangnya":[25],"pemahaman":[26,110],"dasar":[27,87],"mengenai":[28,113],"pencatatan":[29,92],"pelaporan":[31],"sederhana":[33],"sering":[34],"kali":[35],"menjadi":[36,167],"tantangan":[37],"bagi":[38],"pengurus":[39,59,111],"RT":[40,60,112,186],"menyusun":[42,66,121],"laporan":[43,67,96,122,126,156,164],"rapi":[46],"dapat":[48,166],"diakses":[49],"oleh":[50,75],"masyarakat.":[51],"Program":[52,158],"pengabdian":[53],"ini":[55,82,107,159,179],"bertujuan":[56],"mendampingi":[58],"di":[61,174,184],"Graha":[62],"Sejahtera":[63],"Residence":[64],"akurat,":[70],"transparan,":[71],"mudah":[73],"dipahami":[74],"Pendekatan":[77],"digunakan":[79],"program":[81,106,178],"meliputi":[83],"asesmen":[84],"kebutuhan,":[85],"pelatihan":[86],"akuntansi,":[88],"pendampingan":[89,162],"teknis":[90],"transaksi":[93],"penyusunan":[95,163],"keuangan,":[97],"serta":[98,117],"monitoring":[99],"evaluasi":[101],"hasil":[102],"pelaksanaan.":[103],"Hasil":[104],"dari":[105,148],"menunjukkan":[108,160],"peningkatan":[109],"prinsip":[114],"akuntansi":[115],"sederhana,":[116],"kemampuan":[118],"mereka":[119],"arus":[123],"kas":[124],"perubahan":[127],"ekuitas":[128],"dipublikasikan":[130],"secara":[131],"rutin":[132],"kepada":[133],"Dampak":[135],"positif":[136],"lainnya":[137],"adalah":[138],"meningkatnya":[139,149],"warga":[141,153],"terhadap":[142,154],"pengelolaan":[143],"RT,":[145],"tercermin":[147],"kepuasan":[152],"transparansi":[155],"keuangan.":[157],"bahwa":[161],"solusi":[168],"efektif":[169],"meningkatkan":[171],"akuntabilitas":[172],"tingkat":[175],"RT.":[176],"Keberhasilan":[177],"membuka":[180],"peluang":[181],"replikasi":[183],"lingkungan":[185],"lainnya,":[187],"guna":[188],"membangun":[189],"sistem":[190],"komunitas":[192],"lebih":[194],"kolaboratif.":[197]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2025-04-24T00:00:00"}