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All Journal Journal of Economic, Management, Accounting and Technology (JEMATech) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Media Ekonomi Disclosure: Journal of Accounting and Finance Jurnal Fairness Jurnal Akuntansi JUKEMAS : Jurnal Pengabdian Kepada Masyarakat
Herawansyah, Herawansyah
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Religion Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Corporate Social Responbility, Good Corporate Governance Dalam Kinerja Keuangan Wijayanti, Ayusta; Herawansyah, Herawansyah; Putra, Danang Adi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6142

Abstract

Menjaga kinerja keuangan dan hubungan baik dengan para pemangku kepentingan adalah salah satu cara perusahaan mempertahankan hidupnya, Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang baik (GCG) adalah suatu bentuk tanggung jawab dengan pemangku kepentingan. Penelitian ini memiliki tujuan adalah untuk mengevaluasi penerapan Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang Baik (GCG) berdampak pada nilai perusahaan melalui kinerjanya. Penelitian ini menggunakan variabel proksi seperti Indeks GRI Standar 2021, komisaris independen GCG (INDB), kinerja perusahaan diukur dengan Return on Equity (ROE), dan nilai perusahaan yang diukur dengan harga ke buku (PBV). Sampel penelitian ini terdiri dari perusahaan yang terdaftar di ISSI (Indeks Saham Syariah Indonesia) selama periode tahun 2021–2022. Perangkat lunak Smart PLS 3.0 menyediakan algoritma SEM-PLS untuk analisis data dan pengujian hipotesis. Metode regresi efek mediasi digunakan. Hasil menunjukkan korelasi yang signifikan antara Tanggung Jawab Sosial Perusahaan (CSR) dan Nilai Perusahaan (PBV). 2) Kedua, kode tata kelola perusahaan tidak mempengaruhi nilai perusahaan (PBV). 3) Ketiga. Hubungan antara tanggung jawab sosial perusahaan (CSR) dan nilai perusahaan (PBV) tidak dipengaruhi oleh kinerja keuangan perusahaan. Pengaruh manajemen perusahaan terhadap nilai perusahaan (PBV) tidak seimbang dengan ROE.
The Role of Political Factors, Leadership and Human Resource Quality on Budgeting Conflict Management in Local Government Robinson, Robinson; Herawansyah, Herawansyah; Sundari, Ayun
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.252-261

Abstract

Abstract: This study aims to provide empirical evidence of the influence of political factors, leadership and the quality of human resources on budgetary conflict management. The population in this study were all members of the Regional House of Representatives (DPRD) and the Regional Government Budget Team (TAPD). This research was tested using multiple linear regression analysis. The results of the study indicate that Political Factors affect budgeting conflict management in the local government and the Quality of Human Resources has an effect on Budgeting Conflict Management. However, leadership has no effect on Budgeting Conflict Management in the local government. The limitation of this research is that in the data collection process, the information provided by respondents through questionnaires sometimes does not show the true opinion, where the results of the study are highly dependent on the results of the questionnaires distributed which allow the tendency for bias to still exist.
REKOMENDASI PENGELOLAAN KOPI BUBUK PADA HOME INDUSTRY CAP JEMPOL MELALUI PENDAPATAN DI KABUPATEN REJANG LEBONG Aprianto, Dodi; Herawansyah, Herawansyah; Sitorus, Lizvan M.; Gustian, Meko; Ansiska, Paisal
Jurnal Media Ekonomi (JURMEK) Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i1.1266

Abstract

Home industry that processes coffee beans into coffee powder is the Cap Jempol household industry where this industry processes coffee beans into ground coffee. The household industry for Cap Jempol is located in Air Bang Village, Curup Tengah District. The home industry has started its business since 1987 processing dry coffee beans into coffee powder. The purpose of this study includes to reveal the amount of revenue and income obtained from the ground coffee business in the Cap Jempol home industry and provide management recommendations to increase income. The type of data used in this research is primary data which is collected through direct interviews with respondents. The results of this study are the business of thumbprint coffee powder management obtains an average profit of Rp. 2,688,116, - per week with an average Boruto income of Rp. 10,201,667, - with a total production cost of Rp. 7,861,884, -. For business development, it can be done by increasing technology-based promotions such as penetrating online markets with more attractive brand design and product packaging, increasing the use of production technology and carrying out quality control on the products produced, increasing business capital, collaborating with sources of innovation in quality improvement. and production quantity.
REKOMENDASI PENEMBANGAN HOME INDUSTRY JAGUNG MARNING DESA BUKIT BARISAN KABUPATEN KEPAHIANG MELALUI ANALISIS PENDAPATAN Sitorus, Lizvan Mangatur; Herawansyah, Herawansyah; Aprianto, Dodi; Gustian, Meko; Ansiska, Paisal
Jurnal Media Ekonomi (JURMEK) Vol 26 No 2 (2021): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i2.1370

Abstract

The businessmen is the home industry, the home industry is a small business that has an important role in the growth of the region and the country. The home industry is the backbone of the populist economic system aimed at reducing the problem of unemployment in society. Management of marning corn is one of the management of agricultural products. Corn is one of the important food commodities and is a priority for research and development centers and is a source of vitamins and minerals to fulfill needs. This study aims to determine the income of the marning corn home industry and at the same time provide recommendations for sustainable management in improving the quality and quantity of marning corn products in Bukit Barisan Village, Kepahiang Regency. The method used in this researc is the income analysis, SWOT, and QSPM. The result of this research is the income from each production process is Rp. 234.168,-. with a production cost of Rp. 557,832,-. The development of a home industry for marning corn in Bukit Barisan Village can be done by increasing the amount of production and expanding the market, increasing product quality, cooperation with agencies related to business development, product branding.
EFEKTIVITAS FAKTOR-FAKTOR PENGAWASAN PELAKSANAAN PEMERINTAH DAERAH DI INSPEKTORAT PROVINSI BENGKULU SYAFITRI, TWENTY MARIZA; Herawansyah, Herawansyah; Hotang, Keri Boru; Meidy, Rozie
Jurnal Media Ekonomi (JURMEK) Vol 28 No 1 (2023): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v28i1.1839

Abstract

Kualitas Pengawasan yang dilakukan oleh Aparat Pengawasan Internal Pemerintah (APIP) dalam mengawasi kegiatan penyelenggaraan pemerintahan Daerah menjadi sangat penting, hal ini dikarenakan kualitas hasil pengawasan akan menunjukkan baik atau buruknya penyelenggaraan pemerintahan. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pengalaman, independensi, integritas, dan standar audit terhadap kualitas pengawasan. Sampel pada penelitian ini adalah 53 orang auditor internal pemerintah dengan menggunakan teknik sampel jenuh. Pengumpulan data penelitian dilakukan melalui self-administered. Penelitian ini menggunakan program SPSS 25 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi, integritas, dan standar audit berpengaruh positif dan signifikan terhadap kualitas pengawasan. Akan tetapi, pengalaman dan independensi tidak berpengaruh positif dan signifikan terhadap kualitas pengawasan.
Pendampingan Pengembangan Industri Kecil Desa Tapak Gedung: Pengelolaan Keuangan Herawansyah, Herawansyah; Fadli, Fadli; Sari, Novita; Adi Putra, Danang; Tania, Irna
JUKEMAS : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): JUKEMAS: Jurnal Pengabdian Kepada Masyarakat, Juni 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jukemas.v2i2.1078

Abstract

Desa Tapak Gedung di Kecamatan Tebat Karai, Kabupaten Kepahiang, Provinsi Bengkulu memiliki potensi pertanian dan pariwisata yang besar, namun masih menghadapi kendala dalam pengembangan sektor industri kecil, khususnya pada aspek pengelolaan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan kapasitas pengelolaan keuangan bagi pelaku usaha kecil melalui pelatihan dan pendampingan. Metode yang digunakan mencakup ceramah, tutorial, diskusi, serta evaluasi berbasis pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap pencatatan transaksi, penyusunan laporan laba rugi dan arus kas, serta pemisahan keuangan pribadi dan usaha. Rata-rata peningkatan skor peserta berkisar antara 44% hingga 49%, mencerminkan efektivitas pendekatan interaktif dan berbasis praktik. Selain berdampak pada efisiensi pengelolaan keuangan, program ini juga berkontribusi pada peningkatan daya saing usaha dan penciptaan lapangan kerja di desa. Keberhasilan program pengabdian menegaskan pentingnya dukungan berkelanjutan untuk pelaku usaha kecil agar mampu mengakses pembiayaan formal dan berkembang secara berkelanjutan. Kegiatan ini berperan strategis dalam mendorong pertumbuhan ekonomi desa berbasis penguatan kapasitas lokal.
The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018) Herawansyah, Herawansyah; Indriani, Rini; Sitorus, Nadine Nathasya
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.451 KB) | DOI: 10.29240/disclosure.v1i1.3201

Abstract

This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.
Pengaruh Literasi Keuangan, Sikap Keuangan, dan Penggunaan Software Sistem Informasi Akuntansi Terhadap Kinerja UMKM Fikriadi, Ilham; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8307

Abstract

The purpose of this study was to examine how financial literacy, financial attitudes, and the use of accounting information system software impact the performance of MSMEs in Bengkulu City. Although small and medium enterprises (MSMEs) play a significant role in the national economy, they still face a number of challenges in financial management and the use of accounting technology. The study sample consisted of 78 MSMEs selected based on specific criteria through a purposive sampling technique. Primary data was obtained through the use of Google Forms and then analyzed using multiple linear regression using SPSS version 29. The results showed that financial attitudes positively and significantly influenced MSME performance. Conversely, financial literacy and the use of accounting information system software did not have a significant impact. These findings indicate that although MSMEs have good financial literacy, knowledge alone is not enough to improve performance without good financial attitudes. Due to a lack of technical understanding and a lack of application in business practices, the use of accounting software remains suboptimal. Collectively, the three variables successfully explained 52.7% of the variation in MSME performance, while other variables not included in the research model influenced the remainder. It is hoped that this research will provide real benefits for MSMEs, the government, and related institutions in creating strategies to improve business performance and encourage the optimization of financial digitalization in the MSME sector.
Pengaruh Kompensasi, Tekanan Pekerjaan dan Sistem Pengendalian Internal Terhadap Fraud Intensi di Instansi Pemerintahan Utama, Rifky Genta; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8308

Abstract

This study aims to examine the effect of compensation, job pressure, and internal control systems on fraud intention in government institutions in Rejang Lebong Regency. Fraud in the public sector remains a serious issue, particularly at the regional level, and therefore requires further analysis. This research employs a quantitative approach using primary data collected through questionnaires distributed to 67 respondents selected by purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that compensation has no significant effect on fraud intention, job pressure has a negative and significant effect on fraud intention, while the internal control system has a positive and significant effect on fraud intention. Simultaneously, the three variables have a significant influence with an Adjusted R² value of 0.646, meaning that 64.6% of the variance in fraud intention can be explained by the model, while the remaining 35.4% is influenced by other factors outside this study. These findings suggest that fraud intention in government institutions is more strongly affected by job pressure and the effectiveness of internal control systems rather than compensation.
PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH PROVINSI BENGKULU Herawansyah, Herawansyah; Fadli, Fadli; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.257 KB) | DOI: 10.33369/fairness.v3i1.15273

Abstract

This research aims to prove the effect of Budgetary Goal Characteristics (BGC) and Prosedural Justice of the government's performance SKPD’s managerial Bengkulu province. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, that is Eslon Officer III and IV at Planning Division or Budget Division. The results indicate that the first hypothesis Budgetary Goal Characteristics (BGC) positive and significant impact on the managerial performance of the government on Bengkulu province. This means that the higher and details Budgetary Goal Characteristics (BGC) will be able to improve the performance of the government on SKPD’s managerial Bengkulu province. Similarly, for the second hypothesis, procedural justice significant and positive effect on managerial performance on SKPD’s. In this case, the higher the level of procedural justice then managerial performance will also be better.
Co-Authors Adi Putra, Danang Ansiska, Paisal Aprianto, Dodi Fadli Fadli Fikriadi, Ilham Gustian, Meko Hotang, Keri Boru Indriani, Rini Meidy, Rozie Novita Sari Putra, Danang Adi Robinson robinson Sitorus, Lizvan M. Sitorus, Lizvan Mangatur Sitorus, Nadine Nathasya Sundari, Ayun Syafitri, Twenty Mariza Tania, Irna Utama, Rifky Genta Wijayanti, Ayusta Wulan Sari, Wulan