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All Journal JURNAL LENTERA BISNIS Bima Journal : Business, Management and Accounting Journal Journal of Artificial Intelligence and Digital Business
Nandu Saprudin Nandu Saprudin
Universitas Ary Ginanjar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Pengaruh Akuntabilitas Terhadap Pengelolaan Dana Desa di Kecamatan Bantargadung Kabupaten Sukabumi Saprudin, Nandu; Sasmita, Muhammad Zeinny Hasbunallah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5284

Abstract

Penelitian ini bertujuan untuk menjelaskan gambaran akuntabilitas dan pengelolaan dana desa serta menganalisis pengaruh akuntabilitas terhadap pengelolaan dana desa di Kecamatan Bantargadung Kabupaten Sukabumi. Akuntabilitas dalam pengelolaan dana desa menjadi aspek penting untuk mewujudkan tata kelola pemerintahan desa yang transparan efektif dan bertanggung jawab kepada masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif verifikatif. Metode deskriptif digunakan untuk menggambarkan kondisi akuntabilitas dan pengelolaan dana desa sedangkan metode verifikatif digunakan untuk menguji pengaruh akuntabilitas terhadap pengelolaan dana desa secara empiris. Populasi penelitian meliputi seluruh desa yang berada di Kecamatan Bantargadung Kabupaten Sukabumi yang berjumlah tujuh desa. Teknik pengambilan sampel menggunakan non probability sampling dengan metode sensus sehingga seluruh anggota populasi dijadikan sebagai sampel penelitian. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada aparatur desa yang terlibat langsung dalam perencanaan pelaksanaan dan pelaporan dana desa. Data yang terkumpul dianalisis menggunakan analisis statistik deskriptif dan analisis verifikatif. Hasil penelitian menunjukkan bahwa tingkat akuntabilitas dan pengelolaan dana desa berada pada kategori sangat baik. Selain itu hasil pengujian menunjukkan bahwa akuntabilitas berpengaruh positif terhadap pengelolaan dana desa di desa desa se Kecamatan Bantargadung Kabupaten Sukabumi. Temuan ini menunjukkan bahwa peningkatan akuntabilitas aparatur desa dapat mendorong pengelolaan dana desa yang lebih optimal berkelanjutan dan berorientasi pada kesejahteraan masyarakat. Hasil ini diharapkan menjadi referensi kebijakan pemerintah desa dalam meningkatkan kualitas tata kelola keuangan desa secara berkelanjutan nasional.
The Impact of Financing of the Agricultural Business by Sharia Bank and Work Motivation to Increase the Exchange Rate of Farmers in West Java Province Sasmita, Muhammad Zeinny Hasbunallah; Saprudin, Nandu
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5333

Abstract

This quantitative study examines the impact of Islamic bank financing, social media marketing, and work motivation on farmers' exchange rates in West Java from 2017 to 2021. The farmer exchange rate, which measures purchasing power by comparing income to expenses, serves as the key welfare indicator (dependent variable). The research tests specific hypotheses using a conclusive design and a mixed-methods approach. Data collection combines secondary data on financing amounts from Islamic banks with primary data gathered via surveys and questionnaires. These instruments measure farmers' perceptions of social media advertising effectiveness and their levels of work motivation, ensuring representative and reliable inputs. The analysis employs a robust statistical procedure. After descriptive statistics, the data undergoes validity, reliability, and classical assumption testing. The core analysis uses multiple linear regression to measure the individual and combined influence of the three independent variables on changes in the exchange rate. The anticipated results are poised to contribute significantly to both theory and practice. Academically, the study integrates Islamic finance and digital marketing into agribusiness literature. Practically, it offers evidence-based insights. Islamic banks can optimize their agricultural financing and outreach, while local governments can formulate targeted policies to enhance sustainability and directly improve farmer prosperity in West Java.
Analysis The Influence Of Inflation Levels and BI Rate On Baznas Zis Collection In 2005 – 2015 Muhammad Zeinny Hasbunallah Sasmita Muhammad Zeinny; Nandu Saprudin Nandu Saprudin; Deti Kirana Deti Kirana; Harun Indra Kusuma Harun Indra Kusuma; Sofyan Sandy Sofyan Sandy; Dita Aulia Dita Aulia
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.817-828

Abstract

Purpose: This study examines the effect of inflation on the accumulation of Zakat, Infaq, and Sadaqah (ZIS) conducted by the National Zakat Agency (BAZNAS) in Indonesia from 2005 to 2015, including the effect of the BI rate and their simultaneous influence on ZIS collection. Methodology: This investigation uses a quantitative framework using time series data from BAZNAS regarding ZIS receipts and the percentage of inflation over a specified time period. The data analysis method used is Multiple Linear Regression, requiring classical assumption tests including t-tests, F-tests, multicollinearity, heteroscedasticity, and autocorrelation tests. Results: The results show a substantial relationship between inflation and ZIS accumulation, indicating that increasing inflation affects community donations for zakat. Findings: These findings emphasize the need for tactical modifications in the approach to zakat collection during periods of economic volatility. Novelty & Originality: This study provides meaningful knowledge for decision makers and BAZNAS by examining the macroeconomic determinants of ZIS collection during a ten-year period. Conclusions: The study concludes that inflation significantly influences ZIS accumulation, requiring adaptive strategies to ensure sustainable financial resources for the underprivileged. Type of Paper: This paper is an empirical research paper.
PENGARUH AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN GUNUNGGURUH KABUPATEN SUKABUMI Saprudin, Nandu; Ramdhan, Dadan; Winanto, Sujoko; Arinjaya, Manchista Raissa; M. Abyzar, M. Abyzar
JURNAL LENTERA BISNIS Vol. 15 No. 3 (2026): JURNAL LENTERA BISNIS, SEPTEMBER 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i3.2524

Abstract

This study aims to analyze the influence of accountability on village fund management in Gunungguruh District, Sukabumi Regency. This research is motivated by ongoing problems of village fund misuse and weak accountability of village officials in village financial management. The approach used is quantitative with descriptive verificative methods. The research population includes all villages in Gunungguruh District, with sample determination using non-probability sampling through census method. Data were collected through questionnaires, interviews, and documentation, then analyzed using simple linear regression analysis. The results show that accountability has a positive and significant influence on village fund management. The regression equation is Y = 0.479 + 0.311X, with a t-value of 11.977 > t-table 1.670 and a significance of 0.000 < 0.05. The coefficient of determination (R²) is 0.702, indicating that 70.2% of the variation in village fund management can be explained by accountability, while 29.8% is explained by other variables outside the model. This finding indicates that the higher the level of village officials' accountability, the better the quality of village fund management, which includes aspects of planning, implementation, administration, reporting, and accountability. This research recommends strengthening accountability systems through improving village officials' capacity, transparent reporting, and community participation in village fund supervision.
Co-Authors Arinjaya, Manchista Raissa Aulia, Dita Deti Kirana Deti Kirana Kusuma, Harun Indra M. Abyzar, M. Abyzar Muhammad Zeinny, Muhammad Zeinny Hasbunallah Sasmita Ramdhan, Dadan Sofyan Sandy Sofyan Sandy Sujoko Winanto, Sujoko