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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Organisasi Dan Manajemen Profita : Komunikasi Ilmiah dan Perpajakan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIKA: Jurnal Ilmu Keuangan dan Perbankan Indonesian Journal Of Business And Economics ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) FINANCIAL : JURNAL AKUNTANSI JASS (Journal of Accounting for Sustainable Society) Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Medikonis Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika Review of Applied Accounting Research CITAKARYA Jurnal Pengabdian Masyarakat Dimas Canthing
Purnama, Dendi
Universitas Kuningan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERTUMBUHAN PENDAPATAN ASLI DAERAH, PERTUMBUHAN BELANJA MODAL DAN PERTUMBUHAN EKONOMI TERHADAP FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI JAWA BARAT Anis Syifa; Dadang Suhendar; Dendi Purnama
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i2.4965

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan pendapatan asli daerah, pertumbuhan belanja modal dan pertumbuhan ekonomi terhadap fiscal stress pada pemerintah Kabupaten/Kota se wilayah Jawa Barat periode 2016-2019. Populasi dalam penelitian ini adalah seluruh kabupaten/ kota se wilayah Jawa Barat, dengan unit analisis Laporan Realisasi Anggaran Pemerintah Kabupaten/Kota Periode 2016-2019. Teknik pengambilsan sampel menggunakan sampel jenuh berjumlah 108 data laporan realisasi anggaran Kabupaten/Kota di Jawa Barat. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif. Uji pemilihan model dalam penelitian ini adalah Fixed Effect. Hasil penelitian ini menunjukan bahwa Pertumbuhan Pendapatan Asli Daerah, Pertumbuhan Belanja Modal Dan Pertumbuhan Ekonomi berpengaruh negatif terhadap Fiscal Stress.                                                       Kata Kunci: Pertumbuhan Pendapatan Asli Daerah, Pertumbuhan Belanja Modal, Pertumbuhan Ekonomi, Fiscal stress.
THE EFFECTIVENESS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE Neni Nurhayati; Dendi Purnama; Arum Sekaraji
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.963

Abstract

The purpose of this research is to produce a model that can explain the influence of Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level and Size of Regional Government on Regional Government Financial Performance. This research method uses descriptive and verification methods. The population of this study, namely the Budget and Balance Sheet Realization Reports for all districts in the Nusa Tenggara Islands for the 2016-2020 period, was obtained as many as 37 districts. The technique of determining the sample uses a saturated sample. The data analysis technique used is panel data regression analysis. The results showed that Intergovernmental Revenue, Capital Expenditures, Level of Regional Wealth and Size of Local Governments had a positive effect on the Financial Performance of Local Governments. Keywords: Regional Government Financial Performance, Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level, Size of Regional Government
Akuntabilitas Pengelolaan Keuangan Desa: Studi Pada Pemerintah Desa di Kecamatan Cibeureum Kabupaten Kuningan Siti Hasanah; Enung Nurhayati; Dendi Purnama
Reviu Akuntansi dan Bisnis Indonesia Vol 4, No 1 (2020): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.040149

Abstract

Latar Belakang: Adanya tindakan korupsi yang dilakukan oleh aparatur pemerintah desa mengenai penyelewengan penggunaan dana desa di Kecamatan Cibeureum sehingga asas pengelolaan keuangan desa secara akuntabilitas belum sepenuhnya dilaksanakan dengan benar.Tujuan: Penelitian ini bertujuan untuk menghasilkan bukti atau fakta empiris tentang pengaruh kualitas laporan keuangan, kompetensi aparatur pengelola keuangan desa dan sistem pengendalian internal terhadap akuntabilitas pengelolaan keuangan desa.Metode Penelitian: Populasi dalam penelitian ini adalah aparatur pemerintah desa sewilayah kecamatan Cibeureum dengan unit analisis Kepala desa, Sekretaris desa, kaur keuangan, bendahara desa, ketua BPD, bendahara BPD, ketua LPM dan bendahara LPM. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, dimana seluruh populasi dijadikan sampel sehingga sampel dalam penelitian ini adalah 64 responden. Metode penelitian yang digunakan adalah metode deskriptif dan metode verifikatif. Teknik pengumpulan data menggunakan kuesioner atau angket.Hasil Penelitian: Berdasarkan hasil penelitian menemukan bahwa secara parsial kualitas laporan keuangan, kompetensi aparatur pengelola keuangan desa dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa.Keterbatasan Penelitian: Keterbatasan dalam penelitian ini terletak pada subjek penelitian yang hanya lingkup kecamatan sehingga untuk penelitian selanjutnya bisa memperluas lingkup penelitian yang lebih luas.Keaslian/Novetly Penelitian: Penelitian ini dilakukan pada pemerintah desa di wilayah kecamatan Cibeureum kabupaten Kuningan yang sebelumnya belum ada yang meneliti mengenai pengaruh kualitas laporan keuangan, kompetensi aparatur pengelola keuangan desa dan sistem pengendalian internal terhadap akuntabilitas pengelolaan keuangan desa.
EFEKTIFITAS PENGGUNAAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA MENENGAH Iis Sulistiyowati; Ayus Ahmad Yusuf; Dendi Purnama
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.162 KB) | DOI: 10.30595/raar.v1i2.11971

Abstract

This study examines the effect of Education Level, Accounting Understanding, and Business Experience on the Effectiveness of Using Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Medium Enterprises in Kuningan Regency. This research was conducted using descriptive and verification methods. The population is all owners and employees of the finance section of medium-sized businesses in Kuningan Regency, totaling 86 respondents. Samples were taken as many as 86 respondents using a Saturated Sample, where the respondent sample was taken entirely. The data collection technique used a questionnaire with data analysis tools in multiple linear regression analysis. The results of this study indicate that the level of education, accounting understanding, and business experience have a simultaneous and significant effect on the effectiveness of using SAK EMKM in medium-sized businesses. Education level has a significant positive effect on the effectiveness of using SAK EMKM in medium-sized businesses. Accounting understanding has a significant positive effect on the effectiveness of using SAK. EMKM in medium-sized businesses and business experience significantly affect the effectiveness of using SAK EMKM in medium-sized businesses.
PELATIHAN PERENCANAAN KEUANGAN USAHA YANG TEPAT BAGI PELAKU UMKM DAN KELOMPOK PKK DI DESA GANDASOLI Dendi Purnama; Teti Rahmawati; Neni Nurhayati
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.247

Abstract

MSME actors in Gandasoli Village still combine business money and personal money so it is difficult to know the benefits achieved and losses experienced and have not fully identified the costs so that they cannot reduce their business expenses. The purpose of this service is to provide knowledge and skills about business financial planning and compile the right business budget for MSME actors and PKK mothers. The participants who attended this activity were 26 people consisting of MSME actors and PKK mothers in Gandasoli Village. This activity was carried out on December 12, 2022. The methods used in the implementation of service are training using technical information presentations and simulation methods as well as assistance with individual and classical approaches. The results of this activity can increase knowledge and skills in planning business finances and compiling the right business budget. This is evidenced by their ability to practice budgeting, identifying costs and separating personal money and business money and projecting profit and loss simply
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA Yashinta Markina; Dadang Suhendar; Dendi Purnama
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8260

Abstract

This study aims to determine the effect of Profitability, Liquidity and Investment Opportunity Set (IOS) on Earning Quality. The population obtained is 30 food and beverage companies. The sampling technique used is panel data regression analysis. Based on the result of the simultaneous test, it shows than Profitability, Liquidity and Investment Opportunity Set (IOS) together have a significant positive effect on Earning Quality. Based on the partial test, it shows that Profitability has no significant positive effect on Earning Quality. Liquidity has a significant positive has a significant positive effect on Earning Quality. Investment Opportunity Set (IOS) has no significant positive effect on Earning Quality .Keywords: Earning Quality, Profitability, Liquidity, and Investment Opportunity Set (IOS).
PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL, PROACTIVE FRAUD AUDIT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA BOS Devi Melinda; Enung Nurhayati; Dendi Purnama
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.8265

Abstract

This study aims to examine the effect of organizational culture, internal control, proactive fraud audit, and whistleblowing system on fraud prevention in BOS fund management. This research was conducted using descriptive and verification methods. The population is all vocational high schools in Kuningan Regency as many as 45 vocational high schools. The sampling technique in this study was carried out with the type of probability sampling, namely simple random sampling. The sample used in this study were 31 vocational high schools in Kuningan Regency with 124 respondents Data collection techniques using a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that organizational culture, internal control, proactive fraud audit and whistleblowing system have a simultaneous and significant effect on fraud prevention in BOS fund management, organizational culture has a significant positive effect on fraud prevention in BOS fund management, internal control has a significant positive effect on prevention fraud in BOS fund management, proactive fraud audit has a significant positive effect on preventing fraud in BOS fund management, and the whistleblowing system has a significant positive effect on fraud prevention in BOS fund management Keywords: Organizational Culture, Internal Control, Proactive Fraud Audit, Whistleblowing System and Fraud Prevention in BOS Fund Management.
MENGURAI RAHASIA NILAI PERUSAHAAN: PERAN STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN PERTUMBUHAN PENJUALAN Dendi Purnama; Amir Hamzah
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.420

Abstract

This study aims to determine the effect of capital structure, dividend policy and sales growth on company value. This study used descriptive and verifiative methods. The population in this study is 25 mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2022. The sampling technique used is a purposive sampling technique with a sample of 23 companies from the period 2017 to 2022 as many as 138 observational data. The analysis technique uses panel data regression using the Eviews analysis tool. The results showed that capital structure negatively affects company value, dividend policy and sales growth have a significant positive effect on company value. The implications in this study provide useful insights for company management in making smarter and directed financial and operational decisions towards increasing company value
PELATIHAN EXCELENSI KEUANGAN SMK MENGASAH KETERAMPILAN LAPORAN KEUANGAN DENGAN SPREADSHEET Amir Hamzah; Dendi Purnama
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.668

Abstract

This community engagement initiative aimed to enhance the competence of Vocational School (SMK) students in preparing financial reports using spreadsheets. In this endeavor, we collaborated with an SMK in Kuningan Regency to organize training and practical sessions. The evaluation results demonstrated a significant improvement in students' understanding of financial reports.Before the training, the average exam score of students was 65, with only 75% of students passing the basic financial report knowledge exam. Following the training, the average exam score increased to 85, and the pass rate surged to 95%. These outcomes reflect the success of the training in improving students' comprehension and equipping them with practical skills necessary in the workforce.The significance of these results lies in the enhanced competence of SMK students in preparing financial reports, a skill highly sought after in today's business world. The success of this training attests to the tangible benefits of collaboration between educational institutions and the community in enhancing the quality of education and preparing students for their careers
Analyze Potential And Mitigate Business Risks For Women Entrepreneurs Teti Rahmawati; Dendi Purnama; Neni Nurhayati
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.270

Abstract

Kuningan Regency is ranked 19th for the number of MSMEs in each district. So, it must continue to be pursued to increase public interest in starting a business. We strive to be involved in assisting the community to improve the economy through assistance to the community for fostering entrepreneurial spirit, financial planning, and managing potential business risks. With the application of a measurable understanding of potential risks and mastering how to mitigate risks before starting a business, it is hoped to increase the enthusiasm of community members to start a business and succeed in running their business. Especially for PKK mothers and female heads of households as training participants plus youth organizations. This service activity aims to provide knowledge to understand and analyze potential business risks and improve the ability to mitigate business risks in the morning for prospective women entrepreneurs and youth organizations in Gandasoli Village. From the evaluation results, it was found that out of 37 participants, most of them understood the meaning of risk and the types of risks that could potentially arise when they would carry out business activities. Participants have also been able to identify the risks of the business plan that they will do.
Co-Authors Aliasari Aliasari Amir Hamzah Amir Hamzah Anis Syifa Arum Sekaraji Awanda Nirwana Ayus Ahmad Yusuf Dadang Suhendar Dede Djuniardi Dede Djuniardi Devi Melinda Eliada Herwiyanti Enung Nurhayati Enung Nurhayati, Enung Epi Apriyanti Febriansyah, Yudi Harjadi, Dikdik Herma Wiharno Iis Sulistiyowati Ikeu Nurjanah Isyah Jamiatus Sholihah Juwita Juwita Margani Pinasti Maulana, Yusup Mochamad Yusuf Taofik Mustika Mustika Neni Nurhayati Nurfatimah, Siti Nuke Nurhandika, Arief Nurmaya, Maya Oktaviani Rita Puspasari Oktaviatin, Nur Laeli Rahmawati, Dina Fitri Rahmawati, Teti Rinda Apriliani Sari, Widya Priska Siti Hasanah Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Rahayu Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Warhaeti, Heti Widianegsih Yashinta Markina