Article Per Year (5 Year)
p-Index From 2021 - 2026
3.823
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmiah Manajemen Kesatuan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Triwikrama: Jurnal Ilmu Sosial Student Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Mount Hope Management International Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Accounting Analysis Journal Jurnal Studi Akuntansi Pajak Keuangan
Manurung, Herlina
Faculty Of Economics, Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta Wulandari, Eva; Sitoresmi, Mumpuni Wahyudiarti; Atika, Atika; Manurung, Herlina; Sunaningsih, Suci Nasehati; Arifah, Siti
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.16748

Abstract

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta. Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded. Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions. Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.
IMPLEMENTASI DIGITALISASI E-WALLET (KOPI-KOE) SEBAGAI SALAH SATU PRODUK LAYANAN KEUANGAN DI PT BPR BKK TEMANGGUNG (PERSERODA) KANTOR CABANG NGADIREJO Nandini, Amanda Precillia Tiara; Manurung, Herlina
Mount Hope Management International Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v3i1.687

Abstract

People's Credit Bank (BPR) is defined by Law No. 10 of 1998 Article 1 concerning Banking as follows: "People's Credit Bank is a Bank that carries out its business activities conventionally or based on sharia principles which in its activities do not provide services in payment traffic". The rapid development of digital technology requires BPR BKK Temanggung to make new innovations, one of which is the use of E-wallets. One of the digital financial service products produced by this partner agency is the application (Kopi-Koe). The purpose of this study is to find out how BPR BKK Temanggung implements digital applications. The type of research used in this report is qualitative methods. The result of this study is the impact of the implementation of digital applications (Kopi-koe), among others, providing convenience for customers, streamlining time and operations, and increasing the growth of BPR BKK Temanggung's Financial Performance.
Pendampingan Penyusunan Laporan Keuangan BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Kecamatan Kledung, Kabupaten Temanggung: Assistance in the Preparation of Financial Reports for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, Kledung District, Temanggung Regency Rokhaniyah, Siti; Manurung, Herlina; Khotijah, Siti Afidatul; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta; Mabruri, Muhammad; Kurniawan, Ferdi Rahmat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10437

Abstract

The Manunggal Dadi Mulyo Village-Owned Enterprise (BUMDes) in Kwadungan Gunung Village, Kledung District, Temanggung Regency, has been operating for six years. BUMDes plays a strategic role in rural economic development through its various business units. One of the main obstacles faced is the lack of understanding and skills of managers in preparing financial reports based on Financial Accounting Standards (FAS). Transparency and accountability in village fund management are becoming increasingly important to increase public trust, access to funding, and support business aspirations. Therefore, this mentoring is necessary to help BUMDes establish a more organized and systematic recording system that complies with applicable accounting standards. This program aims to increase the understanding of BUMDes managers about the importance of accurate and transparent financial reports. This activity was carried out in stages: problem identification, training and workshops, practice and mentoring, and monitoring and evaluation. This activity was effective in providing participants with an understanding of the concept of BUMDes financial reporting. This is evident in the significant increase in post-test scores. This activity is expected to enhance the quality of BUMDes' financial management and reporting, promoting transparency and accountability, while encouraging the development of professional, sustainable BUMDes, and contributing to the welfare of village communities.
Transformation of Waste Banks: Realizing a Community- Based Circular Economy in Kwadungan Gunung Village,Kledung District,Temanggung Regency Manurung, Herlina; Rokhaniyah, Siti; Khotijah, Siti Afidatul; Susilo, Ghina Fitri Ariesta; Khabibah, Nibras Anny; Febriyanti, Siti; Setyaningsih, Ratna
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10618

Abstract

Waste management issues in Kwadungan Gunung Village, Kledung District, Temanggung Regency, present significant challenges to achieving environmental sustainability and community economic resilience. The increasing volume of household and agricultural waste, limited public awareness of circular economy principles, and suboptimal management of the existing waste bank constitute the core problems in this community. This study aims to optimize the role of the waste bank as a center for education, innovation, and community-based economic empowerment. The implemented methods include socialization and education on circular economy practices, training in waste utilization, and assistance for micro, small, and medium enterprises (MSMEs) in transforming waste into economically valuable products. The strategies involve developing a more structured operational system for the waste bank, providing community incentives, and fostering cross-sector collaboration with local stakeholders. The primary outputs of this program include publication of a scientific article in a nationally indexed (SINTA) journal, activity posters illustrating the workflow and program impact, implementation documentation, and copyright registration for the training module and waste bank management system. The outcomes are expected to position Kwadungan Gunung Village as a model of sustainable rural development, effectively implementing circular economy principles through the optimization of a community-based waste bank.
Optimalisasi pengelolaan wisata Nepal Van Java untuk mewujudkan destinasi wisata yang berkelanjutan Atika Atika; Eki Melina Widanti; Hadi Sasana; Kenyo Kharisma Kurniasari; Herlina Manurung; Masculine Muhammad Muqorobin; Eva Wulandari; Endang Kartini Panggiarti; Yulida Army Nurcahya; Shintya Novita Rahmawati; Deni Ramdani
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 2 (2025): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i2.28942

Abstract

AbstrakWisata Nepal Van Java hingga saat ini masih tergolong dalam kategori wisata berkembang. Kondisi saat ini menunjukkan bahwa pengelolaan Nepal Van Java masih mengalami sejumlah kendala dalam hal sumber daya manusia dan pertanggungjawaban keuangan. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pengelolaan wisata Nepal Van Java dengan memberikan pelatihan Bahasa Inggris dasar dan pelatihan pengelolaan keuangan berbasis digital menggunakan aplikasi SI APIK. Metode yang digunakan mencakup observasi dan wawancara, ceramah/penyuluhan/sosialisasi, serta unjuk kerja/demonstrasi/praktik. Program pengabdian diikuti oleh 30 orang yang berasal dari kalangan pengelola wisata dan pemilik UMKM di kawasan Wisata Nepal Van Java. Hasil program pengabdian menunjukkan adanya perubahan positif dalam kapasitas sumber daya manusia. Kapasitas pengelola Nepal Van Java dan pelaku UMKM dalam hal berbahasa Inggris mengalami kenaikan. Peserta program menjadi lebih mampu dalam melayani pengunjung, terutama wisatawan mancanegara. Peserta berhasil menerapkan materi yang dipaparkan narasumber dengan mencoba berkomunikasi menggunakan Bahasa Inggris. Dalam hal pengelolaan keuangan, pengelola dan pemilik UMKM di wilayah Nepal Van Java mengalami peningkatan pengetahuan dan kapabilitas terkait aplikasi keuangan SI APIK. Peserta program mampu melakukan pemasangan aplikasi SI APIK pada gawai peserta dan menggunakannya untuk usaha yang dimiliki.   Kata kunci: pelatihan; komunikasi; Nepal Van Java; pencatatan keuangan digital; wisata berkelanjutan. AbstractNepal Van Java Tourism is still categorized as a developing tourism. Current conditions show that the management of Nepal Van Java is still experiencing several obstacles in terms of human resources and financial accountability. This community service program aims to improve the management capacity of Nepal Van Java tourism by providing basic English training and digital-based financial management training using the SI APIK application. The methods include observation and interviews, lectures/counseling/socialization, and work demonstrations/practices. The community service program was attended by 30 people, including tourism managers and MSME owners in the Nepal Van Java Tourism area. The results of the community service program showed positive changes in human resource capacity. The capacity of Nepal Van Java managers and MSME actors in terms of English has increased. Program participants became more capable of serving visitors, especially foreign tourists. Participants succeeded in implementing the material presented by the resource person by trying to communicate using English. In terms of financial management, MSME managers and owners in the Nepal Van Java area experienced increased knowledge and capabilities related to the SI APIK. The participants were able to install the SI APIK application on their gadgets and use it for their businesses. Keywords: training; communication; Nepal Van Java; digital financial records; sustainable tourism.
ANALISIS EFEKTIVITAS RETRIBUSI DAERAH SEBAGAI SUMBER PEMBIAYAAN OTONOMI DAERAH (PAD) DI KOTA MAGELANG TAHUN 2017-2021 Zahro, Nilna Syifa; Lestari, Dian; Manurung, Herlina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1491

Abstract

This research aimed to describe the magnitude of the effectiveness of the remuneration of the region as a source of financing of autonomous areas in the city of Magelang. Analyze the effectiveness of the acceptance of regional remuneration as a source of financing of autonomous areas applied in the city of Magelang. The use of data in this research is secondary data. The study uses quantitative descriptives as a method of data analysis with the calculation of efficiency ratio to analyze target data and realization of remuneration receipt of the region over the last five years, which is taken from the data of the implementation report of the budget PAD Kota Magelang Year 2017-2021. The results of this study show that those that do not reach the level of efficiency are in 2020 only reach 69,7615%, while for the years 2017-2019 and 2021 already effective, that is, in 2017 by 115,128%, in 2018 by 114,931%, in 2019 by 131,217%, and in 2021 by 124,286%. Therefore, the extent to which the rehab of the area as a source of autonomous financing of the region has increased has been sufficiently effective and efficient.
ANALISIS PENERAPAN SISTEM INFORMASI PEMERINTAH (SIPD) PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA YOGYAKARTA Dhea Ayu Puspitasari; Herlina Manurung
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.692

Abstract

This study aims to analyze the implementation of the Regional Government Information System (SIPD) at the Regional Financial and Asset Management Agency (BPKAD) of Yogyakarta City. SIPD is a digital platform designed to improve efficiency, transparency, and accountability in regional financial management. This study uses a qualitative approach with data collection methods including in-depth interviews, participatory observation, and documentation analysis. The results of the study indicate that the implementation of SIPD has had positive impacts such as increased efficiency and accuracy of financial reporting, as well as increased transparency through access to public information. However, there are also technical challenges such as internet network problems and limited system features. This study highlights the importance of HR training and technology infrastructure support to maximize the potential of SIPD in realizing good governance.
SEEING IS BELIEVING: SERVICE TRANSPARENCY AS A KEY TO ACCOUNTABLE VILLAGE GOVERNANCE Manurung, Herlina; Afif, Naufal; Aini, Saras Qurrota’; Yuniar, Siska Dwi; Putri, Andini Maharani
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12994

Abstract

ABSTRACTThis study aims to investigate the impact of transparency and community participation on perceived accountability in village governance. Using a quantitative approach, data were collected from 46 respondents in Sleman Regency, Indonesia, through a structured questionnaire. The sample was selected using a combination of simple random and stratified sampling methods. The research utilized Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. The findings reveal that service transparency significantly enhances perceived accountability, while financial transparency has no significant impact. Additionally, trust and participation were found to influence transparency preferences, but they did not mediate the relationship between transparency and accountability. These results highlight the importance of service-oriented transparency in improving governance accountability, suggesting that governments should prioritize visible outcomes over complex financial disclosures. This research contributes to the understanding of citizen-driven governance and offers practical insights for improving local accountability through enhanced service transparency.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh transparansi layanan dan transparansi keuangan terhadap akuntabilitas pemerintahan desa dengan memperhatikan peran kepercayaan dan partisipasi masyarakat sebagai mediator. Penelitian menggunakan pendekatan kuantitatif dengan survei terhadap 46 responden di Kabupaten Sleman, Indonesia. Sampel ditentukan melalui pengambilan sampel acak sederhana dan stratifikasi. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa transparansi layanan berpengaruh signifikan terhadap akuntabilitas, sementara transparansi keuangan tidak menunjukkan pengaruh yang signifikan. Selain itu, meskipun kepercayaan dan partisipasi masyarakat memengaruhi preferensi transparansi, keduanya tidak berperan sebagai mediator dalam hubungan transparansi dan akuntabilitas. Temuan ini menggarisbawahi pentingnya transparansi yang berfokus pada layanan dalam meningkatkan akuntabilitas pemerintahan desa. Implikasi praktis penelitian ini adalah perlunya fokus pada transparansi yang lebih nyata dan terukur dalam pelayanan publik untuk memperbaiki akuntabilitas di tingkat lokal
Co-Authors Adi Putra Pratama Afif, Naufal Afina Khusna Mufidah Aini, Saras Qurrota’ Alifia Ninda Kariza Alisha Zahra Meiriani Amanda Yulia Damayanti Amelia Finda Azzahra Anisa Aulia Putri Anisyawati, Anisyawati Anna Mubarokah Annisa Nur Afifah Arina Bunganingtyas Atika Atika Canti Mayungi Damayanti, Desi Dania Dwi Rinita Desfana, Amanda Devi Novita Sari Devina Andini Devita Permatasari Dhea Ayu Puspitasari Dian Lestari DIAN LESTARI Dimas Raka Fatchurisna’in Dzakiyyah Balqis Eki Melina Widanti Elita Venda Anggraeni Elsa Nurhaliza Endang Kartini Panggiarti Erisma Adi Natalian Eva Wulandari Eva wulandari, Eva Fadila, Ega Fatin, Nadilla Febriyanti, Siti Fevinia Ulfada Gilang Satria Al Fathin Hadi Sasana Handayani, Tasyanari Harviyani Azzahra Haryani, Feni Ika Novitasari, Ika Khoirunnisa, Isni Krisna Rizqi Ramadhan Kurniasari, Kenyo Kharisma Kurniawan, Ferdi Rahmat KUSUMANINGTYAS, MEISYA Mabruri, Muhammad Maillina Cahyaningrum Masculine Muhammad Muqorobin Mia Nurmalia Muhamad Fani Naeni Nangimah Nandini, Amanda Precillia Tiara Nasta’in, Fitria Nibras Anny Khabibah Nilna Syifa Zahro Novia Amanda Nugraheni, Agustina Prativi Nurfagfira, Uslifa Putri, Andini Maharani Putri, Anhesa Rinta Deidrayanti Putri, Wahyu Ramadhyani, Yesica Ramdani, Deni Ratih Pratiwi RATNA SETYANINGSIH Retno Nurcahyaningsih Riska Aulia Ulfah Risma Indah Islami Rizky Kusuma Rizqia Arinda Shafira Rosiana Khafida Salsabila, Nasywa Saputri, Septia Ragil Saputri, Yunita Shintya Novita Rahmawati Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suryanto, Esha Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Umi Salamah Vina Aprilia Putri Widya Ayu Setiani Wulandari Wulandari Yulida Army Nurcahya Yuniar, Siska Dwi Zahro, Nilna Syifa