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All Journal AKMENIKA Solusi: Jurnal Kajian Ekonomi dan Bisnis Amkop Management Accounting Review (AMAR) E-Amal: Jurnal Pengabdian Kepada Masyarakat
Susliyanti, Eni Dwi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Pada Satuan Kerja Perangkat Daerah Kabupaten Bantul Sari, Deltania Lunar; Susliyanti, Eni Dwi
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The budgeting process is an important activity and involves various top-level managers as well as lower-level managers who play a role in preparing and evaluating alternatives to budget objectives, where budgets are always used as the best benchmarks of manager performance. This research was carried out at the Regional Device Work Unit (SKPD) Bantul District Special Province of Yogyakarta. This research is included in the type of applied research applied with the aim of applying, testing and evaluating the ability of a theory applied in solving practical problems. The nature of this research is included into quantitative and explanatory descriptive research.The results of this study indicate that budget participation,  Budget feedback, Budget evaluation and The clarity of the budget objective have a positive effect on the performance of the local government officials of Bantul because it obtains a significance value of α <0.05.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study conclude, simultaneously that budget participation has a positive effect on the performance of the local government. Keywords: Budget, Participation, Feedback, Evaluation and Objectives Clarity
Analisis Pengelolaan Keuangan Desa Dengan Pendekatan Value For Money (Studi Pada Laporan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Desa Jambidan Tahun Anggaran 2014 – 2016) Wuryanto Putri, Tyas Widoyekti; Susliyanti, Eni Dwi
Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.53

Abstract

This study aims to determine the management of village financial which contained in revenue and expenditure budget villages in Jambidan Village for 2014 until 2016 fiscal year with a value for money approach, which is by measuring the economic ratio, efficiency, and effectiveness. With this approach, government of Jambidan Village can know the financial performance that can be used as benchmark in implementing better policy. The method which is used in this analysis is descriptive quantitative research method. The variables that are used including economical, efficient, and effective. While the data were collected by using documentation method which analyzed economic ratio, efficiency ratio, and effectiveness ratio. The results showed that in overall, the Jambidan’s village government is able to manage financial of village in 2014 until 2016 fiscal year period well by using value for money approach.
MANAJEMEN KEUANGAN BAGI LEMBAGA SWADAYA MASYARAKAT SESUAI DENGAN ISAK 35 DI INSTITUT SOLIDARITAS BURUH SURABAYA (ISBS) Susliyanti, Eni Dwi; Affan, Junaidi; Attalah, Ananda Haikal; Sukatni, Sukatni
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3241

Abstract

The problem faced by ISBS NGOs is that they do not have financial reports in accordance with the latest regulations. The benefits obtained by ISBS NGOs from community service activities are having updated financial SOP documents and financial reports in accordance with applicable regulations, namely ISAK 35. Methods used in community service activities include: online socialization and coordination of ISBS service activities, making proposals activities and letters from service partners, reading and studying financial SOP documents and ISBS Financial Reports, as well as Technical Assistance Financial SOPs and financial reports in accordance with ISAK 35. The results of community service activities include updating financial SOP documents in accordance with the latest regulations. Apart from that, the financial reports produced are also in accordance with ISAK 35
MEKANISME DAN IMPLEMENTASI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI SAMSAT SLEMAN Susliyanti, Eni Dwi; Somi, Vivilia; Fitriastuti, Lucia Ika; S, Surawan Setya Budi; Iswantoro, Ibnu Yanuar
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3526

Abstract

This internship activity aims to find out: (1) What is the mechanism for collecting motorized vehicle tax at the Sleman Samsat, (2) the obstacles that occur and the solutions carried out in Motor Vehicle Tax Receipt at the Sleman Samsat. The method of collecting data in solving problems is by interview method, observation method, and by means of the documentation method.The results of this internship show that: (1) The mechanism for collecting motorized vehicle tax in the Sleman Samsat is very good, (2) the obstacles that occur as well as solutions to motorized vehicle tax revenue in the Sleman Samsat, namely, the lack of public awareness in paying motorized vehicle tax properly time, the lack of knowledge of taxpayers regarding the procedure for moving in and out of motorized vehicles in Sleman district and avoidance of progressive tariffs. The solution to overcoming obstacles to motorized vehicle tax collection is to activate tax socialization, hold a motor vehicle tax penalty bleaching/removal program and provide several excellent services that can be used by the community to increase local revenue from motorized vehicle tax while at the same time facilitating the public in carrying out their tax obligations
Role of Environmental Dynamics in Moderating the Influence of Digital Leadership, Digital Transformation, and Digital Innovation on the Financial Performance of the Indonesian Energy Sector Pujisari, Yusti; Vidyaningrum, Bunga; Susliyanti, Eni Dwi; Zahara, Inna
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3079

Abstract

The energy sector in Indonesia faces dual challenges of transitioning toward clean energy and digitizing business processes. This study examines the relationships among digital leadership, digital transformation, digital innovation, environmental dynamism, and financial performance. A quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied to energy companies, complemented by qualitative data from focus group discussions (FGDs) and interviews. The findings reveal that digital innovation has a significant impact on financial performance, whereas digital leadership and digital transformation show no direct effects. Digital leadership acts as a strategic enabler by fostering transformation and innovation, but its financial impact is indirect. Mediation tests indicate that neither digital transformation nor digital innovation mediates the relationship between digital leadership and financial performance. Furthermore, environmental dynamism does not significantly moderate the relationships among the core variables, suggesting that financial outcomes are more strongly determined by internal factors than external pressures. Qualitative evidence supports this conclusion, highlighting that fluctuations in energy prices and regulatory changes exert limited influence, while internal drivers such as visionary leadership, technological readiness, and an innovation-oriented culture are more decisive. Theoretically, this study contributes to the literature on Dynamic Capabilities Theory and the Resource-Based View within the energy sector. Practically, the findings underscore the importance of strengthening digital leadership and embedding innovation into business strategy to enhance sustainable financial performance.
Co-Authors Affan, Junaidi Attalah, Ananda Haikal Fitriastuti, Lucia Ika Iswantoro, Ibnu Yanuar PUJISARI, YUSTI S, Surawan Setya Budi Sari, Deltania Lunar Somi, Vivilia Sukatni, Sukatni Vidyaningrum, Bunga Wuryanto Putri, Tyas Widoyekti Zahara, Inna