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All Journal Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Kajian Akuntansi Jurnal Aplikasi Akuntansi SULUH: Jurnal Abdimas SOLUSI Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat Akademisi Buletin Abdi Masyarakat (BAM) Worksheet : Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum
Khoirul Fuad
Universitas Islam Sultan Agung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Faktor - Faktor yang Mempengaruhi Niat Penggunaan Paylater Dengan Literasi Keuangan Sebagai Variabel Moderasi Diah Larasati; Khoirul Fuad
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8477

Abstract

The increasing presence of financial technology in everyday life has influenced how generation Z students manage their finances, particulary through the growing use of paylater services, which raises concern about financial responsibility. This study aims to examine the factors influencing students intention to use paylater among university students in Semarang. The analysis is based on the Theory of Planned Behavior (TPB), including attitude, subjective norms, perceived behavioral control, and personal financial accountability, with financial literacy as a moderating variable. A quantitative approach was applied using a survey of 160 students, and the data were analyzed using PLS-SEM with SmartPLS version 4. The results indicate that attitude and subjective norms have a significant positive effect on intention, while perceived behavioral control and financial accountability do not show significants effects. Financial literacy also does not significantly moderate the relationships examined. These findings imply that students decisions are more influenced by personal perceptions and social pressures than by financial considerations, highlighting the importance of strengthening practical financial literacy programs to encourage more responsible use of digital credit services among young users.
Mendorong Disiplin Keuangan di UMKM “Ngemil Berkah“: Pelaporan Keuangan yang Aksesibel dan Praktis Khoirul Fuad; Hani Werdi Apriyanti; Hendri Setyawan; Winarsih Winarsih; Retno Tri Handayani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/5ttm1r81

Abstract

This community service activity aims to provide assistance in designing and implementing a practical and easy-to-use financial reporting system. The activity was implemented through several stages: situation analysis to identify partner needs, training in basic financial transaction recording, assistance in preparing simple financial reports, and evaluation of the implementation of the developed system. The results of the activity indicate an increase in partners' ability to record financial transactions in a more orderly and systematic manner. Partners have also been able to prepare simple financial reports, such as profit and loss statements and cash flow statements, and have begun to implement a separation between business and personal finances. Overall, this activity has made a positive contribution to improving financial literacy and supporting business sustainability through more informed decision-making based on financial information.
Tata Kelola Keuangan Desa: Peran Siskeudes, SDM, Kepemimpinan dengan Moderasi Transparansi Anggaran Wiwit Alfiyatus Safitri; Khoirul Fuad
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.6681

Abstract

ABSTRACT This study aims to examine the effect of the implementation of the Village Financial System application (Siskeudes), human resource competence, and village head leadership on village financial governance, with budget transparency as a moderating variable. This research employs a quantitative approach using a survey method involving 106 village officials in Grobogan Regency selected through purposive sampling, and the data are analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results indicate that the implementation of Siskeudes, human resource competence, and village head leadership have a positive and significant effect on village financial governance, while budget transparency is proven to act as a moderating variable that strengthens the relationship between the independent variables and village financial governance. These findings confirm that the improvement of village financial governance is determined by the optimization of information system utilization, adequate human resource capacity, effective leadership, and budget transparency as a mechanism to enhance public accountability. ABSTRAK Penelitian ini bertujuan untuk mengkaji pengaruh implementasi aplikasi Sistem Keuangan Desa (Siskeudes), kompetensi sumber daya manusia, kepemimpinan kepala desa terhadap tata kelola keuangan desa dengan transparansi anggaran sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 106 perangkat desa di Kabupaten Grobogan yang dipilih melalui pueposive sampling,serta dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa implementasi Siskeudes, kompetensi sumber daya manusia, dan kepemimpinan kepala desa berpengaruh positif dan signifikan terhadap tata kelola keuangan desa, sedangkan transparansi anggaranterbukti berperan sebagai variabel moderasi yang memperkuat hubungan antar variabel independen dengan tata kelola keuangan desa ditentukan oleh optimalisasi pemanfaatan sistem informasi, kapasitas aparatur yang memadai, kepemimpinan yangefektif, serta keterbukaan informasi anggaran sebagai mekanisme penguatan akuntabilitas publik.
Co-Authors Devi Permatasari Diah Larasati Farah Aida Ahmad Nadzri Hani Werdi Apriyanti Hani Werdi Apriyanti Hendri Setyawan Nandya Nur Hapsari Retno Tri Handayani Winarsih Winarsih Winarsih Wiwit Alfiyatus Safitri Zuliyati Zuliyati