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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendekar Nusantara
Adi Budiarso
Universitas Batam
Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering

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MELALUI GOTONG ROYONG MEMBANGUN LINGKUNGAN YANG BERSIH DAN SEHAT KAMPUNG TUA TELUK MATA IKAN NONGSA BATAM Sri Yanti; M. Gita Indriawan; Adi Budiarso; Anggra Priansyah
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2105

Abstract

Lingkungan bersih dan sehat merupakan salah satu faktor penting dalam meningkatkan kualitas hidup masyarakat. Namun, di kawasan Kampung Tua Teluk Mata Ikan RT 02, kebersihan halaman fasilitas umum (fasum) dan area wisata Pantai Ujung masih kurang optimal akibat minimnya kesadaran warga terhadap pengelolaan sampah. Untuk menjawab persoalan tersebut, dilakukan program gotong royong sebagai bentuk pengabdian masyarakat guna meningkatkan kualitas lingkungan. Metode kegiatan dilakukan dengan pendekatan partisipatif, melibatkan warga setempat, mahasiswa, dan tokoh masyarakat. Kegiatan pertama berupa pembersihan halaman fasum RT 02 yang menjadi pusat aktivitas warga. Kegiatan kedua difokuskan pada pembersihan area wisata Pantai Ujung, termasuk pengumpulan sampah plastik, penataan fasilitas, dan pemasangan tempat sampah. Hasil kegiatan menunjukkan peningkatan kebersihan lingkungan yang signifikan, partisipasi aktif warga, serta tumbuhnya kesadaran kolektif untuk menjaga kelestarian kawasan. Gotong royong terbukti tidak hanya meningkatkan aspek fisik lingkungan, tetapi juga mempererat hubungan sosial antarwarga dan memotivasi mereka untuk menciptakan lingkungan yang lebih sehat.
Quality Drivers of Local Government Financial Reports: Examamining the Moderating Role of Information Technology in Bintan Regency Giantoro Rudiman; Chablullah Wibisono; Bambang Satriawan; R.A Widyanti Diah Lestari; Adi Budiarso
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

The assessment results of government financial statements in Indonesia remain a concern for academics, practitioners, and researchers. Although the WTP opinion is the highest rating from the Indonesian Audit Board on Local Government Financial Statements, problems persist, such as errors in presentation that do not comply with SAP, weak internal control systems (SPI), and recurring findings despite follow-up actions outlined in the TLRHP report. The achievement of WTP reflects the quality of financial reports prepared by central and regional governments, yet challenges remain in ensuring consistency and compliance. This study aims to examine the influence of SAP implementation, human resource quality, and SPIP on the quality of local government financial reports, with information technology as a moderating variable, focusing on Bintan Regency. Using a quantitative method supported by descriptive analysis and data triangulation, data were obtained through questionnaires and interviews with 140 respondents from 39 regional agencies. Smart PLS Version 4.0 software was applied for analysis. The results show that SAP, SPIP, and information technology positively and significantly affect the quality of LKPD in Bintan Regency. In contrast, human resource quality has a negative and insignificant effect. Moreover, information technology moderates the effect of SAP on LKPD quality but does not moderate the influence of human resource quality and SPIP.
Co-Authors Anggra Priansyah Bambang Satriawan Chablullah Wibisono Giantoro Rudiman M. Gita Indriawan R.A Widyanti Diah Lestari Sri Yanti