Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Kajian Akuntansi
Hesti Setiorini
Universitas Muhammadiyah Bengkulu, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pendidikan dan Pelatihan Perhitungan Zakat Bagi Ibu-ibu BMKT Masjid Al-Mujahidin Desa Giri Mulya Bengkulu Utara Amir Mukadar; Marini Marini; Yulius Wahyu Setiadi; Hesti Setiorini
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 3 No. 1 (2024): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v3i1.2359

Abstract

Pelatihan perhitungan zakat dalam meningkatkan pengetahuan dalam perhitungan zakat pada Majelis Taklim masjid Al-Mujahidin Bengkulu Utara, karena pelatihan seperti ini sangat jarang diberikan oleh dosen atau mahasiswa. Kegiatan ini dilaksanakan dengan menggunakan pendekatan pemberian pemahaman/pelatihan dan pendampingan dalam praktik dengan harapan meningkatkan pengetahuan serta pemahaman tentang perhitungan zakat yang sesuai anjuran syara’. Kepada pengurus dan anggota Majelis Taklim masjid Al-Mujahidin Bengkulu Utara. Pada kegiatan ini sebagai aplikasi dari pelatihan dipraktekan secara langsung kepada peserta pada beberapa pertemuan. Ketercapaian tujuan pendampingan pelatihan perhitungan zakat ini secara umum sudah baik, hal ini terlihat dari apa yang mereka utarakan bahwa disaat pelatihan bahwa sedikit banyak mereka sudah memahami tentang perhitungan zakat yang sesuai anjuran Syara’.
INTERNAL CONTROL SYSTEM AND INFORMATION TECHNOLOGY ON THE TRANSPARENCY OF LOCAL GOVERNMENT FINANCIAL MANAGEMENT Afrina; Rina Yuniarti; Hesti Setiorini
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7420

Abstract

Abstract. This study aims to examine the influence of the Internal Control System and Information Technology on the Transparency of Local Government Financial Management. A quantitative descriptive research method was applied to achieve this objective. The population consists of 30 Regional Apparatus Organizations (OPDs) in Mukomuko Regency, with a total sample of 100 respondents selected through purposive sampling. Primary data were collected directly from government agencies using a structured questionnaire measured on a five-point Likert scale. Data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 26. The results reveal that the Internal Control System does not have a significant effect on the transparency of local government financial management, as indicated by a t-value of 1.602 and a significance level of 0.112, suggesting that the hypothesis is rejected. In contrast, Information Technology demonstrates a significant positive effect on the transparency of local government financial management, with a t-value of 4.199 and a significance level of 0.000, supporting the acceptance of the hypothesis. These findings imply that while the internal control mechanisms may not independently enhance financial transparency, the adoption and effective use of information technology play a crucial role in improving accountability, accessibility, and reliability of financial information in local governance. The study contributes to the understanding of how digitalization strengthens transparency in public sector financial management, particularly in regional governments of developing countries
Co-Authors Afrina Amir Mukadar Marini Rina Yuniarti Yulius Wahyu Setiadi