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All Journal Jurnal Maps (Manajemen Perbankan Syariah) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Dan Akuntansi Medan Accounting Research Journal Journal of Social Work and Science Education
Waruwu, Fotuho
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

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ANALISIS IMPLEMENTASI KEBIJAKAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Mulyana, Asep; Heryanto, Toto; Phety, Debora Tri Oktarina; sudria, Hendrik; Waruwu, Fotuho
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5545

Abstract

Kebijakan Dana BOS di latar belakangi oleh kenaikan harga BBM yang mengakibatkan turunya daya beli masyarakat yang berdampak negatif terhadap akses masyarakat dalam pendidikan dasar sembilan tahun sesuai UU No. 20 Tahun 2003 Tentang Sistem Pendidikan Nasional mengamanatkan bahwa “setiap warga Negara mempunyai hak yang sama untuk memperoleh pendidikan yang bermutu dan pemerintah wajib memberikan layanaan dan kemudahaan serta menjamin terselenggarannya pendidikan yang bermutu bagi setiap warga Negara tanpa diskriminasi.” dalam penggunaan, pengelolaan dan mengimplementasi kebijakan Dana BOS ini dikelola oleh sekolah secara mandiri dan harus dilakukan secara tertib administrasi, transparan dan akuntabilitas yang harus dilaksanakan oleh sekolah. Besaran Dana BOS yang didapatkan oleh sekolah berdasarkan jumlah siswa disekolah
IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG Mulyana, Asep; Waruwu, Fotuho; Rahmawati, Mia
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.732

Abstract

Abstract This research aims that moral values are very important insupporting the career of an accountant who has high credibility so thathe is responsible for his profession because the profession of anaccountant is very tempting from deviant behavior towards theprofession so that he is equipped with moral ethics and obedience toreligion contained in good morals. taught by religion, thereforeprospective accountant students have a fear of sin if they commitdeviations and they are responsible to God who is all-seeing for allactivities carried out in every activity of an accountant. With this fear,they are protected from the characteristics of Satan. who plunged himinto the abyss of sin on the path of the corrupt accounting professionand became a person who is honest and has noble character. Themethod used in this research is by using quantitative methods, namelyinterviews and observations, distributing questionnaires, the object ofwhich is students of the accounting study program at NurtanioUniversity, Bandung. The conclusion from the results of this researchis that the influence of moral values on prospective accountants showsexemplary honesty in all activities in the organization, especially theaccounting profession. Because the ethical values of prospectiveaccountants must be upheld as a basis for trust for their clients.Keywords: Moral Values, Prospective Accountants
MEMPREDIKSI MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI: MENGANALISIS PENGARUH LITERASI KEUANGAN DAN PERILAKU MENABUNG Zaid, Zaid; Susilawati, Endang; Waruwu, Fotuho; H Ali, Abdullah; Pratondo, Katon
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11079776

Abstract

Saat ini, terdapat konsensus luas mengenai pentingnya mendorong kewirausahaan, yang telah lama dianggap sebagai faktor penegak daya saing, pembangunan berkelanjutan, pertumbuhan ekonomi, dan stabilitas sosial. Penelitian menunjukkan bahwa kewirausahaan merupakan sumber pertumbuhan ekonomi, terutama jika usaha tersebut berkembang menjadi entitas bisnis yang sukses. Kewirausahaan memiliki peran yang signifikan dalam merangsang pembangunan ekonomi, meningkatkan taraf hidup masyarakat dan penguatan industri, sehingga menjadi fokus utama dalam perekonomian negara berkembang seperti Indonesia. Meskipun demikian, Indonesia saat ini menghadapi tantangan karena memiliki jumlah wirausahawan yang rendah secara global, sehingga diperlukan upaya untuk meningkatkan minat individu untuk berwirausaha, terutama di kalangan mahasiswa akuntansi. Sejauh ini, penelitian yang ada terutama lebih banya berfokus pada model teori perilaku terencana. Karenanya penelitian ini akan berusaha menguji variabel-variabel lain yang justru jarang diteliti oleh para peneliti sebelumnya seperti literasi keuangan dan perilaku menabung. Berdasarkan hal tersebut, maka penelitia ini juga berupaya dan bertujuan untuk meneliti lebih lanjut berkaitan dengan minat berwirausaha pada mahasiswa akuntansi di Indonesia. Dengan metode kuantitatif melalui analisis PLS-SEM serta melibatkan 223 responden, hasil penelitian menunjukkan bahwa ada pengaruh yang positif dan signifikan antara literasi keuangan (β = 0.347, P-value 0.000) dan perilaku menabung (β = 0.453, P-value 0.000) terhadap minat mahasiswa akuntansi untuk berwirausaha. Kata Kunci: Literasi keuangan, mahasiswa akuntansi, minat berwirausaha, perilaku menabung.
Green Budgeting and Budget Efficiency Mediated by Eco-Friendly Technology in Public Institutions Kusumah, Raden Minda; Asri, Yoana Nurul; Waruwu, Fotuho
Journal of Social Work and Science Education Vol. 7 No. 1 (2026): Forthcoming Issue
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v7i1.1317

Abstract

This study aims to analyze the implementation of green budgeting in public institutions and to examine the relationship between green budgeting, budget efficiency, and environmentally friendly technology as a mediating variable. The research involved 52 respondents consisting of operational, IT, and financial planning staff across several public institutions. The method employed was a questionnaire survey and observation, while data analysis was carried out descriptively and inferentially using mediation regression tests. Descriptive analysis results indicate a positive trend across all variables. For green budgeting, 13% of respondents strongly agreed, 73% agreed, 12% were neutral, and 2% disagreed. Regarding budget efficiency, 13% strongly agreed, 73% agreed, 12% were neutral, and 2% disagreed. Similarly, for environmentally friendly technology, 13% strongly agreed, 73% agreed, 12% were neutral, and 2% disagreed. These findings consistently show that the majority of respondents perceive their institutions as supporting environmentally oriented budgeting policies, implementing efficient budget use, and adopting environmentally friendly technologies in operational activities. The inferential test results confirmed that green budgeting has a positive effect on budget efficiency (β = 0.550; p < 0.05). However, after including environmentally friendly technology as a mediating variable, the direct effect of green budgeting on efficiency becomes insignificant (β = 0.180; p > 0.05). This indicates full mediation, where green budgeting enhances budget efficiency through the adoption of environmentally friendly technologies. These findings highlight that green budgeting policies in public institutions can foster efficiency, particularly through document digitization, the use of energy-saving equipment, and the implementation of paperless office policies.
Co-Authors Ade Sobandi, Ade Asep Mulyana Asri, Yoana Nurul Dematria Pringgabayu Disman, Disman Endang Susilawati H Ali, Abdullah Heryanto, Toto Kusumah, Raden Minda Maman Suherman Munawar, Hendrik sudria Phety, Debora Tri Oktarina Pratondo, Katon Rahmawati, Mia Rizki, Nonon Dheriana Rizki, Vini sudria, Hendrik Sutrisna, Wawan Asad Vini Rizqi, Vini Zaid, Zaid