Hasni Yusrianti’s scientific contributions

This study analyzes the effect of university social responsibility on environmental accounting disclosure with entrepreneur value as a moderating variable in Asean universities with the population in this study are all universities that are categorized as having a top 10 ranking based on World Class University and publish their reports with the period 2018-2021. The analysis technique used is quantitative with panel data regression analysis tools. The results of the research are (1) Enviromental Awarenes and Enterprenuer Value have a positive and significant effect on Environmental Accounting Disclosures (2) Enviromental Involvement and Enviromental Reporting have a negative and significant effect on Environmental Accounting Disclosures (3) Enterprenuer Value is proven to significantly moderate the effect of university social responsibility on environmental accounting disclosures.

Implementation of Community Service Activities with the theme "Creation and Training of Financial Accounting Software Applications for Members of Baitul Maal wat Tamwil (BMT) Micro, Small, and Medium Enterprises (MSMEs) in South Sumatra." This community service activity received positive responses from participants, as evidenced by evaluations submitted through a Google Form. The favorable responses regarding the community service activity can be broadly categorized into at least two aspects: firstly, the activity effectively enhanced participants' knowledge, and secondly, the presenters demonstrated a strong command of the delivered content. Several participants recommended conducting similar activities periodically, with a focus on delving deeper into specific topics.

This article discusses the potential for using the Viable System Model (VSM) as a new approach in developing accounting information systems. This article takes the form of a systematic literature review. The analysis was carried out using a comparative approach between the System Development Life Cycle (SDLC-Model) and the Viable System Model (VSM) in general and specifically in the field of accounting and accounting information systems. The SDLC is primarily focused on the development and management of software or systems, while the VSM is concerned with the broader understanding and management of complex organizations. Both concepts have their unique applications and are important in their respective domains. The results of the study show that the VSM has a more holistic approach in developing accounting information systems. The research results also show that VSM is more suitable for developing accounting information systems in organizations that are complex, flexible, and adaptive to the speed of change in the company’s ongoing organizational business environment. The VSM provides a framework for understanding how organizations and systems can adapt to changing environments and maintain viability. It is particularly useful for complex organizations that need to respond to dynamic conditions. Keywords: accounting information system development, viable system model, system development life cycle

Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with the reliability of information in financial statement cooperative . This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants can used as consideration in taking decision related finance nor direction policy business in a manner more broad .

Abstrak Fakta dan data di lapangan menunjukkan bahwa sebagian besar UMKM beranggapan sistem informasi akuntansi khususnya sistem pelaporan keuangan belum diperlukan dalam mengelola usaha bisnis bahkan terkesan mahal dan kompleks. Tujuan dari kegiatan ini adalah untuk melakukan pelatihan dan pendampingan penggunaan aplikasi sistem pelaporan keuangan untuk pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Kerinjing, Ogan Ilir. Adapun manfaat dari kegiatan ini adalah dapat berkontribusi dalam pengembangan bisnis UMKM di Desa Kerinjing Ogan Ilir khususnya dalam penggunaan aplikasi sistem pelaporan keuangan. Output utama dari kegiatan ini adalah wujudnya aplikasi sistem pelaporan keuangan yang dapat digunakan secara rutin dan optimal oleh pelaku UMKM yang aktif di Desa Kerinjing, Ogan Ilir. Kegiatan ini merupakan tahap lanjutan (Tahap III) dari rangkaian kegiatan pengabdian yang sudah dilakukan tahun sebelumnya. Kata Kunci: Aplikasi Pelaporan Keuangan, UMKM, SIA, Desa Kerinjing. PENDAHULUAN Latar Belakang Desa Kerinjing memiliki luas wilayah sebesar ± 3,00 km 2 dengan akses jalan yang baik karena Desa ini berada di area sepanjang jalan Lintas Timur yang dilalui oleh banyak kendaraan. Dengan adanya akses jalan tol juga tidak akan mematikan UMKM yang berada di sepanjang jalan Lintas di Desa ini, karena dengan akses jalan yang mudah juga akan mempercepat waktu dan menghemat biaya distribusi produk-produk baik itu produk perkebunan dan pertanian, produk olahan serta jasa. Demografi penduduk Desa Kerinjing menunjukkan kelompok usia produktif (19-50 tahun) masih mendominasi dari total keseluruhan penduduknya, dengan jumlah penduduk berjenis kelamin wanita lebih banyak daripada jumlah penduduk pria. Oleh karena itu, dengan adanya campur tangan pemerintah

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.

This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.