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All Journal Infestasi PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi MANAJEMEN DEWANTARA Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA IEJST (Industrial Engineering Journal of the University of Sarjanawiyata Tamansiswa) Jurnal Abdi Masyarakat Indonesia Economic Management Business Research Journal ABDIMAS NUSANTARA
M. Sulkhanul Umam
Universitas PGRI Yogyakarta
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Akuntabilitas Pengelolaan Dana Desa Kabupaten Bantul M Sulkhanul Umam; Vidya Vitta Adhivinna; Mayka Wulandari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2507

Abstract

This study was conducted to examine the effect of accessibility of financial statements, internal control system, organizational commitment, competence of village officials, and the role of village officials on village fund management accountability. This research was conducted in five Kapanewon, Bantul Regency, totaling 29 Kalurahan. The research sample amounted to 101 respondents where the sampling technique used purposive sampling. The research method used is quantitative research with technical data analysis in the form of multiple linear regression where the hypothesis test uses a significance level of = 0.05 with the help of SPSS version 26.0. The results of this study indicate that the accessibility of financial reports, internal control systems, organizational commitment, competence of village officials, and the role of village officials affect the accountability of village fund management.
PENGARUH KINERJA KEUANGAN, HUMAN CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Rahandhika Ivan Adyaksana; M. Sulkhanul Umam; Chily Meilia Singgangsari
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.185

Abstract

This research is used to examine the effect of financial performance, human capital, and environmental performance on firm value. This type of research is quantitative research using secondary data with data analysis techniques using multiple linear regression analysis obtained from the company's annual report. The research population is a non-cyclical consumer sector company that has been listed on the IDX from 2016-2020. Purposive sampling is a method in taking the sample of this study. The number of samples obtained is 17 companies with a research period of five years, so the total observations are 85 observations. The independent variables are financial performance, human capital, and environmental performance, while the dependent variable is firm value. The research was conducted using data analysis with SPSS 22 software. The results of this research have provided evidence that financial performance and human capital have a positive and significant effect on firm value. Meanwhile, environmental performance has a positive and insignificant effect on firm value.
Pengaruh Akuntabilitas, Transparansi, Komitmen Aparatur, Kepatuhan Pada Regulasi Terhadap Kinerja Aparatur Daerah M Sulkhanul Umam; Anita Dewi Setiyowati
InFestasi Vol 19, No 1 (2023): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i1.19551

Abstract

Instansi pemerintah merupakan sarana dalam mewujudkan kesejahteraan masyarakat. sehingga instansi terus dituntut untuk meningkatkan kinerja. Kabupaten Bantul pada tahun anggaran 2021 mendapatkan opini audit dari BPK, namun masih terdapat berbagai permasalahan mengenai pengelolaan keuangan daerah serta Berdasarkan Indonesian Governance Indeks (IGI) Laporan Kinerja Kabupaten bantul mengalami penurunan kinerja dari tahun sebelumnya.Penelitian ini dilakukan untuk mengetahui pengaruh akuntabilitas, transparansi, komitmen organisasi dan kepatuhan terhadap peraturan terhadap kinerja perangkat daerah Kabupaten Bantul. Penelitian ini merupakan penelitian kuantitatif,menggunakan data primer dengan k uesioner sebagai alat pencari data. Model analisis data menggunakan regresi linier berganda yang diolah dengan software SPSS versi 25.0. Hasil penelitian membuktikan bahwa akuntabilitas, transparansi, dan komitmen organisasi berpengaruh terhadap kinerja perangkat daerah Kabupaten Bantul. Sedangkan kepatuhan terhadap regulasi tidak mempengaruhi kinerja Pemerintah Daerah Kabupaten Bantul.
Aspek Yang Mempengaruhi Kualitas Informasi Laporan Keuangan M Sulkhanul Umam; Rahandhika Ivan Adyaksana; Tantri Dyah Ayu Lestari
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.24687

Abstract

The hotel industry is needed to significantly increase welfare and economic recovery after COVID-19. The high growth of the hotel industry must be balanced with quality financial management and reporting because many parties use financial reports as a basis for decision-making. The research examined the influence of accounting understanding, utilization of information technology, internal control systems, and human resource competency on the quality of financial statements. This research uses a quantitative approach with questionnaire tools distributed to 56 hotels with 4-star and 5-star hotel classifications. The research results show that understanding accounting, information technology utilization, internal control systems, and human resource competency influence the quality of financial statements. Fulfillment of the elements can be achieved by an adequate understanding of accounting from the personnel who prepare financial reports, the use of technology used by the company to increase the accuracy and availability of reports, a control system to minimize fraud, and competent human resources so that the rules present reports.
Determinan Pencegahan Fraud dalam Pengelolaan Dana Desa Adhivinna, Vidya Vitta; Cinde Sanjiwani, Agni; Umam, M. Sulkhanul
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7629

Abstract

This study aims to examine the impact of personnel competence, internal control systems, whistleblowing, and organizational culture on the prevention of fraud in the management of village funds in 13 villages in Kapanewon Playen, Gunungkidul Regency. The sample was selected using a non-probability purposive sampling method, involving 92 respondents, including village heads, secretaries, treasurers, planners, irrigation officers, finance staff, planning staff, and heads of village consultative bodies in the 13 villages of Kapanewon Playen. Data were collected through questionnaires distributed to all respondents. Data analysis was conducted using multiple linear regression with IBM SPSS 25 software. The study's results indicate that personnel competence and internal control systems do not affect fraud prevention in the management of village funds, while the whistleblowing system and organizational culture have a positive impact on fraud prevention in the management of village funds. These findings are expected to be a consideration in efforts to enhance fraud prevention in the management of village funds.  
Pendampingan Pembuatan Aplikasi Pencatatan Proses Bisnis Menggunakan Vba Macro Excel Pada Apotek Srandakan Umam, M. Sulkhanul; Nugrahani, Tri Siwi
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. No 2 (2020): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Abstract

Technological developments lead to competition in the business world is no exception in the field of health, namely pharmacies. Pharmacies must be able to survive amid the existing business competition and regulations by optimizing business processes. But in Srandakan Farma Pharmacy recording business processes are still done manually on paper work of vulnerable missing or damaged. This causes the decision making process to be slow. the purpose of service activities is to provide assistance in making applications for recording business processes using Ms. Excel at the Pharmacy Srandakan Farma by utilizing the Visual Basic for Application (VBA) feature. The method of service activities is carried out by observation, training and assistance as well as evaluation to ensure that the application can be properly adopted. Based on the service activities that have been carried out, the application makes recording more structured, information can be available quickly when needed as a basis for decision making. Applications make business processes it easy for owners and employees of pharmacies to carry out a more optimal recording process.
Pengaruh Biaya Lingkungan dan Pengungkapan Aktivitas Lingkungan Terhadap Nilai Perusahaan Umam, M Sulkhanul; Adyaksana, Rahandhika Ivan; Pronosokodewo, Baniady Gennody; Ramadhani, Intan Rizky
Economic Management Business Research Journal Vol 2, No 1 (2026): Februari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ember.v2i1.8024

Abstract

Penelitian ini bertujuan menguji pengaruh biaya lingkungan dan pengungkapan aktivitas lingkungan terhadap nilai perusahaan pada sektor consumer cyclical dan non-cyclical di Indonesia.. Penelitian ini menggunakan pendekatan kuantitatif dengan menerapkan analisis regresi linier berganda. Data yang dianalisis merupakan data sekunder yang diperoleh dari perusahaan-perusahaan tercatat di Bursa Efek Indonesia (BEI) pada rentang tahun 2020 hingga 2024. Hasil penelitian secara umum menunjukkan bahwa biaya lingkungan cenderung dipersepsikan pasar secara negatif, sementara pengungkapan aktivitas lingkungan belum memberikan dampak yang signifikan terhadap penilaian investor. Temuan ini mengindikasikan bahwa pasar modal Indonesia masih berorientasi pada kinerja keuangan jangka pendek, dan manfaat pengungkapan lingkungan baru akan efektif jika disajikan secara lebih mendalam dan relevan. Penelitian ini memiliki implikasi praktis yang dapat menjadi pertimbangan bagi perusahaan dalam menyusun atau meningkatkan efektivitas strategi komunikasi mereka dan kualitas pelaporan lingkungan, serta implikasi akademis untuk pengembangan penelitian lebih lanjut dengan model yang lebih komprehensif.
Co-Authors Adyaksana, Rahandhika Ivan Anita Dewi Setiyowati Chily Meilia Singgangsari Cinde Sanjiwani, Agni Faizal Ardiyanto Hapsari, Yanning Tri Lulu Amalia Nusron Mayka Wulandari Mega Selawati Pronosokodewo, Baniady Gennody Rahandhika Ivan Adyaksana Ramadhani, Intan Rizky Rani Diansari Tantri Dyah Ayu Lestari Tika Mei Kustanti Tri Siwi Nugrahani Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Yaning Tri Hapsari Yanning Tri Hapsari