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All Journal Hearty : Jurnal Kesehatan Masyarakat Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal For Management Student (JFMS) JIAR
Irfansyah, Ahmad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) DI DESA BAILANGU KECAMATAN SEKAYU KABUPATEN MUSI BANYUASIN Irfansyah, Ahmad; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.393

Abstract

The objective of this study is to find out how the financial management of village-owned enterprises in BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency. The formulation of the problem in this study is how the financial management of Village-Owned Enterprises (BUMDes) in Bailangu Village, Sekayu District, Musi Banyuasin Regency. This study uses a qualitative method with data collection techniques, such as observation, interviews and documentation. The results of this study indicated that the financial management carried out in BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency is still guided by the Regulation of the Minister of Home Affairs Regulation 113 of 2014. Supervision by the village government by reviewing and examining reports sent by BUMDes to the Village Supervisory Agency (BPD) and experts who assisted BUMDes in running existing programs. The strategy carried out by BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency is to improve the quality of management and strengthen the organization, strengthen the management of BUMDes businesses and BUMDes business units which contain collaborative activities carried out by BUMDes with other existing entrepreneurs, BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency carries out promotions on social media.
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI KANTOR PEMERINTAH DESA BANDAR JAYA KECAMATAN SEKAYU Irfansyah, Ahmad
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.432

Abstract

This study aims to analyze and describe financial performance at the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency in terms of Village Budget Realization (APBDes). The data used in this study was data for fiscal year 2021-2023. The data collection techniques used in this study are interviews conducted by village heads and village office staffs related to the financial management of the Bandar Jaya Village Office and documentation in the form of financial documents, in the range of year 2021-2023 Bandar Jaya Village Office Budget Realization Report. In results showed that the overall financial performance of the village in the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency could be categorized as economic, but inefficient and ineffective.
PENGARUH KEPEMIMPINAN DAN BUDAYA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DI SEKRETARIAT DAERAH KABUPATEN MUSI BANYUASIN Irfansyah, Ahmad; Asoka, Rano
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.337

Abstract

The research aims to see the influence of leadership and culture on the performance of regional government officials in the regional secretariat of Musi Banyuasin Regency. The results of the research show that the performance of the apparatus at the Regional Secretariat of Musi Banyuasin Regency is seen from the aspect of effectiveness, namely understanding the tasks given to employees, the level of quality of service provided by the apparatus to the service user community as well as the relevance of activity programs implemented in the organization and also cultural factors and The leadership shown by leaders to employees through attitude and example as well as a high work ethic can influence the behavior of officers and provide motivation in order to provide services to the service user community to achieve the vision and mission of the Regional Secretariat of Musi Banyuasin Regency.
PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin). Irfansyah, Ahmad; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.343

Abstract

The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.
Co-Authors Afiqah, Viona Agusanti, Amelia Ansah, Rendi Asoka, Rano Azmy, Puan Arliza Aznura, Naya Chisa Azzahra, Amelian Fatimah . Fazura, Aghnina Harahap, Nisrina Adilah Hasibuan, Desi Fitriah Hatasya, Khairunisa Deri Kataren, Yogi Karmelta Ningsih, Nurafrillia Pratiwi, Adisti Eka Purba, Monica Amelia Saifurrahman, Rizky Salsabillah, Tasya Septariani, Jumania Vicky F Sanjaya Wardana, Aji