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All Journal Buletin Sumber Daya Geologi Communications in Science and Technology Owner : Riset dan Jurnal Akuntansi Sketsa Bisnis Jurnal Pengabdian Magister Pendidikan IPA Jurnal Akuntansi Journal of Classroom Action Research Journal Informatic, Education and Management (JIEM) INTELEKTIVA Kolaborasi Jurnal Pengabdian Masyarakat Mafaza : Jurnal Pengabdian Masyarakat Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka Bandung Conference Series: Journalism Neo Journal of economy and social humanities Jurnal Kreasi Rakyat JURNAL ABDIMAS PLJ JAKADIKSI: JURNAL VOKASI DECISION : Jurnal Ekonomi dan Bisnis JPNM : Jurnal Pustaka Nusantara Multidisiplin Swakarya: Jurnal Penelitian Sosial dan Pemberdayaan Masyarakat JURNAL ILMU SOSIAL DAN ILMU POLITIK, STISIPOL RAJA HAJI Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Triwikrama: Jurnal Ilmu Sosial Najwa Sosiosaintika : Jurnal Ilmu-ilmu Sosial Animal Agricultura Jurnal Pengabdian Masyarakat dan Riset Pendidikan Zona Education Indonesia Jurnal Geologi dan Sumberdaya Mineral (Journal of Geology and Mineral Resources) ROCE : Jurnal Pertanian Terapan WISDOM : Jurnal Pengabdian Kepada Masyarakat Wisdom Edusight International Journal of Multidisciplinary Studies (EIJOMS) Jurnal Sosial Humaniora (JSH) Jurnal Cahaya Edukasi Jurnal Tata Rias Gudang Jurnal Ilmu Kesehatan E-Jurnal Akuntansi
Kurnia
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PENDAMPINGAN AUDITOR DALAM PENGEMBANGAN KOMPETENSI AUDITOR UNTUK AUDIT PADA BADAN LAYANAN UMUM PEMERINTAH Respatia, Wimba; Kurnia
Mafaza : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Mafaza : Jurnal Pengabdian Masyarakat
Publisher : Mafaza : Jurnal Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/mafaza.v5i2.3566

Abstract

The development of auditor competency at KAP within the scope of BLU is important to ensure more effective supervision and evaluation of BLU financial performance. Intensive mentoring for auditors at KAP so that they have adequate competence in conducting audits of BLU. The purpose of this community service activity is to improve the competence of auditors in conducting audits at BLU, provide strengthening of the audit process and preparation of training modules. This activity was carried out by providing training and mentoring to auditors at the Public Accounting Firm (KAP) Bambang Sutjipto Ngumar & Rekan in November 2024. The stages of the activity include problem identification, training and mentoring as well as monitoring and evaluation of activities. Participants were given pre-tests and post-tests related to understanding BLU audit procedures. The results of this activity are an increase in auditor competence in BLU financial management, an in-depth understanding of the special audit process at BLU which has unique characteristics compared to other business entities, and a comprehensive guide and training module regarding audits in the BLU division.
Management of Vannamei Shrimp (Litopenaeus vannamei) Culture in Round Ponds (Millennial Shrimp Farm) at the Brackishwater Aquaculture Development Center (BPBAP) Ujung Batee Fitriah, Nanda; Kurnia; Humeira; Ali Afwanudin
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.290

Abstract

This study aimed to evaluate the farming management performance of vannamei shrimp (Litopenaeus vannamei) using round ponds (Millennial Shrimp Farm/MSF) at the Brackish Water Aquaculture Center (BPBAP) Ujung Batee. The research was conducted for 90 days by applying POAC (Planning, Organizing, Actuating, and Controlling) management to the production process, including pond preparation, stocking, feeding, water quality control, health monitoring, and harvesting. Data were collected through field observation and descriptive analysis. Based on production evaluations up to DOC 60, the performance parameters obtained included ABW of 8.2–9.0 g/ind, ADG of 0.14–0.33 g/ind/day, biomass of 181–207 kg, SR of 84–89%, and FCR of approximately 1.4. These results indicate efficient production performance, with SR values exceeding farm targets and general success criteria (>70%) and FCR values meeting efficient feed conversion standards (<1.5). MSF technology has the potential to support vannamei farming within limited land areas and can serve as an applicable model for sustainable aquaculture development.
Hubungan Antara Fasilitas Perpustakaan Sekolah Dengan Minat Baca Siswa Di MAN 2 Palembang Kurnia; Afriantoni; Asep Rohman
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 2 (2026): May : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i2.1130

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara fasilitas perpustakaan sekolah dengan minat baca siswa di MAN 2 Palembang. Fasilitas perpustakaan yang memadai diharapkan mampu memberikan kenyamanan, kemudahan akses terhadap sumber belajar, serta meningkatkan ketertarikan siswa untuk membaca sehingga mendukung perkembangan budaya literasi dan keberhasilan proses pembelajaran. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian korelasional. Sampel penelitian berjumlah 90 siswa. Teknik pengumpulan data dilakukan melalui angket, observasi, dan dokumentasi. Instrumen penelitian terdiri atas 20 butir pernyataan untuk variabel fasilitas perpustakaan dan 12 butir pernyataan untuk variabel minat baca siswa. Hasil uji reliabilitas menunjukkan nilai Cronbach’s Alpha sebesar 0,928 untuk variabel X dan 0,879 untuk variabel Y, sehingga instrumen dinyatakan reliabel. Uji normalitas memperoleh nilai signifikansi 0,200 (>0,05) dan uji linearitas menunjukkan nilai deviation from linearity sebesar 0,623 (>0,05), yang berarti data berdistribusi normal dan hubungan kedua variabel bersifat linear. Hasil uji korelasi Pearson Product Moment menunjukkan koefisien korelasi sebesar 0,977 dengan signifikansi 0,000 (<0,05), yang menunjukkan hubungan positif dan sangat kuat antara fasilitas perpustakaan dan minat baca siswa.
The Influence Of Love Of Money, Machiavellianism, Turnover Intention, And Job Stress On Dysfunctional Behavior With Individual Morality As A Moderating Variable Ramadhania, Puspa Lely; Ardini , Lilis; Kurnia
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.109

Abstract

An auditor is required to be able to present relevant, accurate and timely information. When acting in the public interest, public accountants must comply with and apply all the basic principles and rules of professional ethics that apply. However, the facts show that there are still many accountants who work without being based on a professional code of ethics. The following research aims to determine the effect of love of money, Machiavellianism, turnover intention, and work stress on dysfunctional behavior with individual morality as a moderating variable. The research approach used in this study uses a quantitative research approach. The results of this study indicate that love of money has an effect on dysfunctional behavior, Machiavellianism has an effect on dysfunctional behavior, turnover intention has an effect on dysfunctional behavior, work stress has an effect on dysfunctional behavior, individual morality moderates love of money on dysfunctional behavior, individual morality does not moderate Machiavellianism on dysfunctional behavior, individual morality moderates turnover intention towards dysfunctional behavior, individual morality moderates work stress towards dysfunctional behavior.
Accountability as The Key to Success: The Effect of Village Funds and Village Fund Allocations on Village Development Performance in Bojonegoro Regency in 2024 Shalahuddin, Hamzah; Kurnia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p01

Abstract

This study aims to analyze the influence of Village Funds and Village Fund Allocations on Village Development Performance with Accountability as an intervening variable in Bojonegoro Regency in 2024. The research is motivated by the large allocation of village funds that has not optimally improved development performance, making accountability important in fund management. This study uses path analysis with secondary data obtained from village government documents and APBDes realization reports. The results indicate that Village Funds, Village Fund Allocations, and Accountability do not affect Village Development Performance. However, Village Funds and Village Fund Allocations significantly affect Accountability. In addition, Accountability is unable to mediate the influence of Village Funds and Village Fund Allocations on Village Development Performance. These findings show that large village funds do not guarantee improved development performance without good governance and accountability. Therefore, strengthening accountability is essential to support effective village fund management and sustainable village development.
MANAGEMENT OF THE POLITICAL PARTY INFORMATION SYSTEM (SIPOL) APPLICATION AT THE INDEPENDENT ELECTION COMMISSION, BANDA ACEH Hidayat, Rachmat; Yusri Razali; Nanda Ermanda; Kurnia
Journal Informatic, Education and Management (JIEM) Vol 8 No 2 (2026): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i2.349

Abstract

The Political Party Information System (SIPOL) application functions as a supporting tool to facilitate decision-making, ensure data organization, enable data collection, storage, distribution, and provide access to information. The involvement of Information Technology (IT) through the SIPOL Management Information System (MIS) in the verification process of political parties reflects the digitalization of electoral stages, producing adaptive and modern verification of party documents toward efficiency and effectiveness. The writing method employed combines a qualitative descriptive approach, based on experiences and observations during the 2024 General Election, with a quantitative descriptive statistical approach to determine the extent of SIPOL’s role in effectively and efficiently verifying political parties. The findings indicate that the SIPOL application plays a strong and dominant role in realizing organizational integration and coordination, knowledge and learning management, risk management and compliance, as well as supporting decision-making. Furthermore, SIPOL demonstrates a very strong and highly dominant role in enhancing efficiency and productivity, as well as improving collaboration and communicatio
Co-Authors Abdul Wahab Adine Setya Wardhani Afriantoni Agus Wibowo Agus Wiyono Ahmad supriatna Ali Afwanudin Anasrullah, Aldi Apriliani, Ragita Ardini , Lilis Ariansyah T Asep Rohman Ashelawati, Brigitta Desteni Benius Candra Purnawan Cesar Rafelino, Kevin Chairil Anwar Christy, Naomi Stephanie Cryshanti Febri Cut Nelly Dami Dato, Twenfosel O. Dedek Zulvira Dian Ikha Pramayanti E. Setiawan, Verry Edi Pramono Edward Mandala EKO YULIANTO Endiyani Faisal Syahputra Fitriah, Nanda HARYANTO Hatipah Hikmah, Khoirunnisa Durotul Humeira Husna Ika Rezvani Aprita Imanuel Benu Indah Permata Sari Indah Permatasari Irhami Ismi Nur Faizah Kaharap, Joni Tito Kasjim Salenda Khoiriyyah Kurnia Sari, Fera Kurniaa Kurniawan Laeliyah Kodriatul Fadillah Lilis Suryani MAGHFIRAH Maghfirah Maghfirah Marlina Masyitah Meilinda Anisa Dewi Miftahul Rizqi Mizar Liyanda MUHAMMAD DINAR Muhammad Hasan Muhammad Muhammad Muklis Mulyanti MUSTARI Mutiara Nanda Ermanda Neneng Mariah NENG SURYANTI NENGSIH Ni Putu Eka Devi Meyrani, Pande Nia Kusstianti Nilfatri Ninit Megalia Pransisca Nur Septia Dewi Saputri Nur Tahtiyah Nurhasanah Nurhatijah Nurhayati, Betty Nurrahmayani Nurul Kemala Dewi Nurul Najmi Nurviana Nurwijayanti Octaverina Kecvara Pritasari Ori Marlinda Ozi Adi Saputra, Ozi Adi Pandu Putra Darmawan Pramayanti, Dian Ikha Pujiasih, Septi Putri Fansa Barawas Rachmat Hidayat RACHMAT HIDAYAT Raden Mohamad Herdian Bhakti Rahmaton Hayati Ramadhania, Puspa Lely Rayandra Asyhar Reni Agustiani, Reni respatia, wimba Rifqi Khaerul Rahman Rina Puspita Sari Rizki, Vanani Nur Ronaldo Irzon Rossy Azhar Salahudin Salahudin Saputra, Dede Saudah Sayuti Selviae Sendjaja, Purnama Shalahuddin, Hamzah Sri Agustina Sri Sukapti, Woro SUHARSONO Sulaiman, Erman Suraiya Nazlia Suri Purnama Febri Susbiyantoro, Susbiyantoro Tri Lestari, Andi Ulan Agustina Utami, Cecilia Putri Wita, Flazas Wulandari, Rai Desi Yusri Razali Zahra Maulidia Septimar Zulvia Maika Letis