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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DARAH (STUDI KASUS PADA KABUPATEN ACEH UTARA) Satria, Dy Ilham; Bobby, Muhammad Ahwal
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.23 KB) | DOI: 10.29103/jak.v6i2.1826

Abstract

This research aims to empirically examine whether the presentation of local financial reports, accessibility of financial report and accountability of local financial management of local finacial information by the stakeholders.this research was carried out in Aceh Utara local residence using method to collect data through survey questionnaire. They were given for the stakeholder as a user of local financial information which respondents were the member of local legislative and the local Apparatures Working Units (SKPK). By the purposive sampling method, fixed get sample from 5 members of local legislative and 68 members of local Apparatures Working Units. The test and analysis use double linear regression after the reliability test, validity test andcalssical assumption test were done. The result of test showed that the presentation of local financial reports, accessibility of financial reports and accountability of local financial management understanding significant affect to the use of local financial information.
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN TRANSPARANSI KEBIJAKAN PUBLIK DAN AKUNTABILITAS SEBAGAI VARIABEL MODERATING: (STUDI KASUS PADA DPRK KABUPATEN ACEH UTARA) Satria, Dy Ilham; Narisa, Debi
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2017): Februari 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.158 KB) | DOI: 10.29103/jak.v5i1.1808

Abstract

This study aimed to determine the effect of the knowledge of board member about the budget on the supervision of regional finances with the transparency of public policy and accountability as moderating variables. The samples of this study were taken using Census sampling technique in which the entire population used as the sample. Questionnaires were distributed as many as 45 questionnaires and returned 39 questions, then analyzed using Moderated Regression Analysis and the hypothesis were tested using SPSS. The results of this study showed that the knowledge of board members about the budget had a significant positive effect on the supervision of regional finances. The knowledge of board member of budgets with the transparency of public policy as moderating variable influence negatively on the supervision of regional finance. The results of this test indicate that the Transparency of Public Policy weakened the relationship between the knowledge of board members about budgets to the supervision of regional finances. The knowledge of board members about budgets with accountability as a moderating influenced the supervision of regional finances, the results of these tests explained that accountability strengthened the relationship of knowledge of board members on budgets toward the supervision of regional finance. Simultaneous test (f-test) indicated that the knowledge of board members about budgets influenced the supervision of regional finance with the transparency of public policy and accountability as moderating variables that can be seen with the value of sig 0,029 that is less than 0,05 so that the hypothesis was accepted.
SEMINAR STRATEGI PERENCANAAN KEUANGAN MENGHADAPI KETIDAKPASTIAN GEOPOLITIK Widayanti, Asti; Satria, Dy Ilham; Anindya, Desy Astrid; Pardede, Mazmur; Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1458

Abstract

This seminar aims to provide literacy and education on the considerations in financial strategy planning amidst geopolitical uncertainty issues. The seminar was conducted with presentations and discussions from speakers representing the perspectives of academia, government, and companies. The feedback and evaluation process measures satisfaction with the material, speakers, and event organization. The results show that there are 410 participants, with 50.2% being students. From the presentation, it was conveyed that geopolitical uncertainty impacts economic development, trade, and investment, regulatory improvements, and strengthening economic resilience through diversification, reform, digitalization, and capital development. Financial planning strategies are carried out by implementing digital transformation, portfolio diversification, and cost efficiency by observing market trends and stakeholder opinions. The evaluation results show that 83% of participants agree that the seminar activities have provided literacy on financial planning strategies.
Peningkatan Pendapatan Pengusaha Mikro Qatar Tailor Melalui Pelatihan Inovasi Dan Strategi Pemasaran Di Gampong Blang Pulo Satria, Dy Ilham; Yusra, Muhammad; Hilmi, Hilmi; Yunita, Nur Afni
Jurnal Solusi Masyarakat Dikara Vol 1, No 1 (2021): DESEMBER 2021
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Abstract

Permasalahan yang dihadapi mitra, meliputi aspek produksi, aspek manajemen keuangan serta  aspek pemasaran. Tujuan kegiatan untuk menemukan solusi permasalahan yang dihadapi mitra pengusaha mikro Qatar Tailor yang Tim PKM jalankan dalam program pengabdian pada masyarakat, melalui pendampingan, dan pelatihan dan pengadaan peralatan. Metode yang ditawarkan kepada mitra adalah diskusi, pelatihan dan pendampingan. Hasil Kegiatan pengabdian ini bermanfaat bagi mitra, mendapatkan tambahan bantuan persediaan bahan baku, mendapatkan pelatihan inovasi produk, pemasaran dan promosi, penyusunan laporan keuangan sederhana.
Implementasi Pemberdayaan UMKM Kuliner Kue Kering dan Basah dalam Aspek Produksi, Aspek Manajemen Keuangan dan Aspek Manajemen Pemasaran Melalui Kegiatan Pengabdian Masyarakat (Desa Binaan Gampong Blang Pulo) Satria, Dy Ilham; Yusra, Muhammad; Yunita, Nur Afni; Nupus, Khairul; Nofiya, Wanda
Jurnal Solusi Masyarakat Dikara Vol 2, No 3 (2022): Desember 2022
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Abstract

Kegiatan PKM ini bertujuan untuk mengatasi permasalahan mitra berupa keterbatasan bahan baku, kelemahan promosi produk dan tidak adanya pencatatan keuangan usaha yang dikelompokan menjadi aspek produksi, manajemen keuangan dan manajemen pemasaran. Kegitan PKM dilaksanakan melalui pendekatan penyelesaian masalah, monitoring dan evaluasi serta melakukan publikasi kegiatan dengan metode wawancara, observasi lapangan dan penyelesaian masalah. Hasil kegiatan PKM yang didapatkan ditinjau aspek produksi berupa tim pelaksana PKM memberikan bahan baku habis pakai kepada mitra, berupa peralatan dan bahan baku untuk menunjang proses produksi, untuk aspek manajemen keuangan dilakukan pelatihan pembuatan laporan keungan, dan untuk aspek manajemen pemasaran berupa promosi melalui papan spanduk usaha, dan promosi secara online berupa e-commerces produk mitra sehingga memberikan dampak positif bag mitra berupa kenaikan penjualan produk yang signifikan dan mitra telah mempunyai laporan keuangan usaha, sehingga dapat disimpulkan Kegiatan PKM memberikan solusi dan penyelesaian mitra baik dari aspek produksi, manajemen keuangan dan manajemen pemasaran.