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IMPLEMENTASI SISTEM KEUANGAN DESA; PENINGKATAN KINERJA APARATUR DESA KAMBINGAN BARAT, KABUPATEN SUMENEP Ardhiarisca, Oryza
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 1 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i1.3550

Abstract

This study aims to determine the benefits, as well as improve the performance of West Kambingan Village Apparatuses in the implementation of the SisKeuDes application. The SisKeuDes application is an application that can assist the Village Government in managing village finances. This research method uses a qualitative descriptive approach. Determination of informants using the interview method and selected informants based on the criteria of need. Informants in this study included village heads, village secretaries, chief of finance and village operators. The research data was obtained from interviews and observations. The results of the study show that the SisKeuDes application is very useful and helps the work of village officials. Village financial management becomes more effective and efficient so as to improve the performance of the Kambingan Barat Village Apparatus. Keywords: Village Government, Financial Management, SisKeuDes Application, Village Apparatus
Pengaruh Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Pada RSUD Sidoarjo) Marselia, Irene Thia; Ardhiarisca, Oryza
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3049

Abstract

The purpose of this research was to examine the effect of planning, implementing, reporting, and evaluating performance which is a performance-based budgeting cycle to performance accountability. This type of research is causal research using a quantitative approach. The population of this study is the employees of the finance department at Sidoarjo Hospital. In determining the sample, the determination of the saturated sample was used so that the entire population in this study became the research sample. This study uses primary data by giving questionnaires to research respondents. Data analysis in this study used multiple linear regression analysis, simultaneous and partial tests. The results of this study indicate that the four variables have a significant effect on the performance accountability of government agencies.
Mutu Kimia Teh Kulit Kopi Kering (Cascara) dan Aktivitas Antioksidan Berdasarkan Proses Pengeringan yang Berbeda Wibisono, Yossi; Handayani, Anna Mardiana; Adhamatika, Adhima; Ardhiarisca, Oryza; Sari, Elok Kurnia Novita; Haqqi, Mohammad Izmaul
ORYZA ( JURNAL PENDIDIKAN BIOLOGI ) Vol 13 No 1 (2024): ORYZA: Jurnal Pendidikan Biologi
Publisher : Program Studi Pendidikan Biologi STKIP Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/oz.v13i1.1666

Abstract

Kulit kopi (daging buah ceri) merupakan hasil samping pengolahan kopi yang berpotensi menjadi cascara (teh kulit kopi yang dikeringkan). Saat ini kulit kopi banyak digunakan untuk membuat teh cascara atau dalam bentuk minuman seduh. Tujuan dari penelitian ini adalah untuk mengetahui kualitas kimia dan aktivitas antioksidan teh kulit kopi kering (cascara) berdasarkan proses pengeringan yang berbeda (sinar matahari dan proses pengeringan kabinet). Hasil penelitian menunjukkan bahwa proses pengeringan yang berbeda mempengaruhi kadar air, kadar fenol total, kadar tanin, kadar kafein dan aktivitas antioksidan pada sampel. Kadar air, kadar fenol total, kadar tanin dan kadar kafein cenderung menurun dengan pengeringan menggunakan mesin pengering kabinet. Aktivitas antioksidan sampel berada pada kategori IC50 sedang, berkisar antara 97,93 -141,91 ppm.
Pengaruh Belanja Modal dan Belanja Pegawai Terhadap Pendapatan Asli Daerah Pemerintahan Provinsi Jawa Barat Amanda Zhafiera Maharani; Angelin Sherlina Annundi; Fina Widia Wulansari; Indah Aprilia Susanti; Oryza Ardhiarisca
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1416

Abstract

. Capital expenditures and personnel expenditures reflect unique economic and public administration dynamics in the provincial context. Both have a vital role in supporting infrastructure development, public services and inclusive economic growth, especially in West Java Province. The aim of this research is to test whether capital expenditure and employee expenditure have an effect on Regional Original Income. This research uses a quantitative research approach. The data source used in this research is a secondary data source originating from the Regional Financial Information System (SIKD) which is published via the Directorate General of Taxes (DJP) website. The results of this research show that the variables of employee expenditure and capital expenditure have a significant positive effect on Regional Original Income.
Peningkatan Manajemen Usaha Melalui Integrasi Sistem Informasi Manajemen dan Keuangan di Kelompok Tani Sumber Kembang Nur Faizin; Ardhiarisca, Oryza; Mei Yuana, Dia Bitari; Lestari, Datik; Putra, Rediyanto
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 9 No 3 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v9i3.5550

Abstract

The Sumber Kembang Farmers Group is a coffee producer located in Sukorambi District, Jember. The problems faced by partners are related to business management. The presence of workers at the agreed time is an absolute law for calculating worker honor. However, this is difficult to achieve if it is not supported by a good management information system. Therefore, the solution offered in this activity is the creation and training of a management information system in the form of a worker attendance application and an MS Access-based financial application. Furthermore, managers provide training regarding how to use management information systems and financial applications. The target achieved is to improve the business management of the Sumber Kembang Farmers Group. The output of this service activity is a service journal, online mass media articles, and videos of the service implementation.
Pelatihan Keuangan dan Pemasaran Untuk Meningkatkan Kapabilitas UMKM Ilham Meubel Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Fitri, Zilvanhisna Emka; Harkat, Avisenna; Kholiq, Muhammad Avan Dwi Adi Nur; Hanip, Muhammad; Ubaidillah, Yanuar Ardhika Rahmadhani
Journal of Community Development Vol. 5 No. 3 (2025): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v5i3.1435

Abstract

This service activity was carried out at Ilham Meubel Micro, Small and Medium Enterprises (MSMEs) located in Bondowoso. Ilham Meubel is an MSME that operates in the furniture sector. The purpose of carrying out this service is to help Ilham Meubel in solving the problems he faces, namely related to marketing and finance. The marketing carried out by partners so far is still traditional marketing. Meanwhile, in the financial sector, partners have not recorded their finances. The methods of this service activity are field surveys, lectures, broadcasting, practice and discussion. The organizers of the activity consist of four lecturers and three students with expertise in the fields of economics, accounting, management and information technology who are able to solve partner problems in the fields of marketing and finance.This activity lasted for eight months and was divided into three stages, namely survey, preparation for creating Excel-based financial applications and websites and the final stage was training. This service is expected to have a real impact on partners regarding business. management
EVALUATION OF THE EFFECTIVENESS RATIO FOR THE ALLOCATION OF VILLAGE FUNDS Andriyani, Fitriya; Ardhiarisca, Oryza; Pramista Titis Wangi, Anggun
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6377

Abstract

Purpose: The purpose of this study is to evaluate how well ADD is working in Gentong Village, Taman Krocok District, Bondowoso Regency, to execute village development. Methods: The method used for this research is qualitative research with a case study approach. Analysis data: The data analysis technique uses the effectiveness ratio number. Result and discussions: The results showed that the use of ADD in Gentong Village, Taman Krocok District, was effective in increasing village development. Conclusion: ADD has been used to build bridges, roads, public toilets (MCK), and the Clean Water/Pamsimas Program. However, there are still challenges in using ADD in Gentong Village, Taman Krocok District, such as disagreements in the field and delays in center funding disbursements. Based on the results of this study, it is suggested that the village government and the community increase their participation in the process of planning and monitoring the use of ADD. In addition, efforts are also needed in more effective ADD financial management and increased coordination between the village government and other stakeholders.
Optimalisasi Pembelajaran Sistem Informasi Akuntansi dengan Penyusunan Aplikasi berbasis Excel dalam Mendukung Strategi Pemasaran dan Keuangan Digital Oktaviani, Siska Aprilia; Oryza Ardhiarisca; Fitriya Andriyani; Berlina Yudha Pratiwi; Candra Pramula Pinandita
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7227

Abstract

This study aims to examine the effectiveness and satisfaction of students with accounting information systems education through the development of Excel-based applications in enhancing their understanding of accounting information systems and digital financial strategies, as well as to evaluate its impact on strengthening digital marketing strategies. The research simultaneously explores the use of simple technology-based accounting education, such as Excel, with two important dimensions in digital business: finance and marketing. The results of the regression analysis indicate that understanding accounting information systems and the integration of digital financial strategies have a significant influence on the satisfaction and effectiveness of learning, while the strengthening of digital marketing strategies does not show a significant impact. These findings suggest that while the development of Excel-based applications is effective in supporting digital financial aspects, a different or additional approach is needed to strengthen digital marketing capabilities. This study arises from the urgent need to develop learning methods that not only enhance theoretical understanding but also practical skills relevant to the workforce in the digital era. Therefore, it is hoped that this research can contribute to the development of a more holistic and integrated curriculum that can more effectively prepare students to face challenges in the digital industry.
PENILAIAN PROSES PENGANGGARAN KEUANGAN DESA KEMUNING LOR KABUPATEN JEMBER Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Putra, Rediyanto; Sumadi, Sumadi
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 02 (2024): Volume 13 Nomor 02 (Oktober 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i02.5134

Abstract

Tujuan penelitian ini adalah untuk menentukan dan menilai proses penganggaran keuangan Desa Kemuning Lor, Kecamatan Arjasa, Kabupaten Jember, Provinsi Jawa Timur. Penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dan sekunder yakni observasi, wawancara, dan analisis dokumen. Hasil penelitian menunjukkan bahwa proses penganggaran keuangan Desa Kemuning Lor sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomer 20 Tahun 2018. Selain itu, program kerja Desa Kemuning Lor telah telah mencapai serapan 100%, walaupun ada realokasi anggaran yang terjadi selama covid-19.
Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual Tepung Mangga pada CV Wulan Jaya Yudiastuti, Silvia Oktavia Nur; Dharmawan, Tedy; Perdana, Devtian Putera; Budiati, Titik; Wibisono, Yossi; Kusumasari, Findi Citra; Handayani, Wiwik; Ardhiarisca, Oryza
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5680

Abstract

Mango is a tropical fruit that is rich in nutrients and has high economic value in Indonesia. Product innovation is important to increase selling value and reduce losses due to market competition. This study aims to calculate the Cost of Goods Produced of mango flour in determining the Selling Price per Kg at CV Wulan Jaya which is a mango producer company. The research method used is descriptive qualitative using quantitative data sourced from primary data. The cost of production of mango flour is Rp57,765 (rounded) plus a markup of 20% and an estimated marketing cost of 10% so that the selling price can be determined at Rp75,100 (rounded). This research emphasizes the importance of cost calculation in production planning and control to improve market competitiveness.
Co-Authors Abdun Dhorivun Adhamatika, Adhima Adinda Dwi Permatasari Afrijal Ramadani Ahmad Mush`ab Ridlo Arjuan Ainnur Iqtaara Meilani Aisyah Nurul Umamah Aldhilla Dhea Ananda Amanda Dewi Arian Amanda Zhafiera Maharani Ana Rosalia Andriyani, Fitriya Angelin Sherlina Annundi Anggi Kharisma Putri Anggun Aurellia Rahman Anna Mardiana Handayani Ansori, Adelia Aprelita, Reny Ardiansyah, Diki Arisona Ahmad Avisenna Harkat Avisenna Harkat Ayu Dewi Sintawati Aza Citra Khodijah Gg Azhara, Maritza Berlina Yudha Pratiwi Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Betty Dasilva Bitari Mei Yuana, Dia Budiati, Titik Candra Dewi, Aryanti Cheisilia Intan Maharani Cherry Triwidiarti Cherry Triwidiarto Cindi Saputri Datik Lestari Datik Lestari Dea Azzahrotu Dinji Dea Novica Putri Dessy Putri Andini Dewi Kurniawati Dharmawan, Tedy Dia Bitari Mei Yuana Diah Nur Hayati Doni Kusuma Eki Dwi Eksanti Elok Kurnia Novita Sari Emilia Ananta Falsafila Aqlida Gasalia Fanesya Sintya Bella Filliyanti, Della Fina Widia Wulansari Findi Citra Kusumasari Firdaunisa Ighfira Ayharsyah Fitri, Zilvanhisna Emka Fitriawati, Fadilla Dewi Fitriya Andriyani Fredy Eka Ardhi Pratama Ghefira Nur Fatimah Ghefira Nurfatimah Ghozali, Nur Azizah Wandinia Govinda, Bekti Hanip, Muhammad Haqqi, Mohammad Izmaul Hariyanti, Yesi Indah Dwi Kusuma Harkat, Avisenna Herdianto, Tito Rizky Ilyasa, Dhani Mas Ahmad Indah Aprilia Susanti Ishaq, Indra Maulana Isma, Isnaini Azanil Karimah, Cahyaning Khodijah, Aza Citra Khoirurizka, Meynisa Aulia Kholiq, M. Avan Dwi Adi Nur Kholiq, Muhammad Avan Dwi Adi Nur Kristianto, Adil Kuny Mufida Kusumaningrum, Adelia Kusumasari, Findi Citra Lalinda, Erica Efif Lia Chairina, Raden Roro Lukmanul Khotimah M. Avan Dwi Adi Nur Kholiq Maritza Azhara Marselia, Irene Thia Meilinda Maulidya Widiyanti Merry Muspita Dyah Utami Mohammad Luthfil Amin Mufida Ulima Wardani Muhammad Hanip Muhammad Syahroni Mukti, David Muspita Dyah Utami , Merry Nabila Alfionita Nabila Rinty Mafasy Nahrudi Nahrudi Nanda, Destha Bunga Nita Elvita Novi Ayuni Novita Sari, Linda Nur Faizin Nur Faizin Nur Febrianti Nurlaila Nurlaila Oktaviani, Siska Aprilia Paramitha , Diana Perdana, Devtian Putera Pinandita, Candra Pramula Pramista Titis Wangi, Anggun Pratiwi, Arti Febriani Prilinaya Yudhistira Prillinaya Yudhistira Prillinaya Yudhistira Putera Perdana, Devtian Rafa Aditya Nur Rohmanita Ragil Aditiya Dharmawan Rahma Rina Wijayanti Rahma Wijayanti, Rahma Rediyanto Rediyanto Rediyanto Putra Rediyanto Putra Revanda Marissa Reyhan, Rio Javier Reyvalda , Noradina Rida Kusumawati Rina Dwi Cahyati Ririn Isnadewi Risatul Fitriyah Roro Indira Damayanti Juniartha Saidatus Sholeha Salsa Nabila Julia Putranti Samuel Rizal Sari, Riza Puspita Selvi Putri Rahayu Septia Ningsih Sevira Destyfani Sheila Ramadana Silvia Oktavia Nur Yudiastuti Sintyowati Sintyowati Siska Aprilia Oktaviani Siska Nurchofifa Siti Aisyah Siti Aisyah Siti Anisa Siti Khoiriyah Maulid Nabila Siti Nur Urifah Siti Risviana Nuruil Janah Sofi Diva Wicaksari Solehati Dwi Lestari Sonia Ariani Pratiwi Sugiartono, Endro Sumadi Sumadi SUMADI SUMADI Sumadi Sumadi Sumadi Sumadi Supriyadi Supriyadi Suryaningsih, Wahyu Sutantio, R. Alamsyah Syakirin, Robbihyina Tanti Kustiasari Titik Budiati Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Ulfi Maratul Azizah Ulumiddin, Mukhammad Ikhya’ Vanisa Nia Nur Ramadhani Vera Octavia Wenny Dhamayanthi Widya Ayu Pribandari Windy Ulandari Wiwik Handayani Wiwik Handayani Yesi Indah Dwi Kusuma Hariyanti Yossi Wibisono Yossi Wibisono Yuana, Dia Bitari Mei Yudhistira, Prillinaya Yuli Rahmawati Yulianto, Alfin Dwi Zalfa Talitha Zulhaninta Zilvanhisna Emka Fitri