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All Journal KEUNIS Jurnal Kajian Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Magister Administrasi Publik Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Pengabdian Bukit Pengharapan
Dennyca Hendriyanto Nugroho
Universitas Muria Kudus
Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Internal Control System on Village Fund Management Accountability; Empirical Study in Kudus Regency Afifi, Zaenal; Mulyanto, Mulyanto; Nugroho, Dennyca Hendriyanto
Jurnal Magister Administrasi Publik Vol 1 No 2 (2021): September
Publisher : Program Studi Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jmap.v1i2.3738

Abstract

internal control is a process influenced by human resources and information technology systems designed to help organizations achieve a goal. Process accountability in managing village funds is the willingness of village fund managers to accept responsibility for what is assigned to them efficiently, effectively, fairly, and transparently by involving the community. The demand for accountability on public institutions, both at the central and regional levels, has become a phenomenon of the development of the public sector, especially in the government sector. The purpose of this study was to analyze the effect of the internal control system on the accountability of village fund management. The population in this study were village officials in all villages in Kudus Regency. The number of village officials in all villages in the Kudus Regency is 492, while the sample obtained is 83 respondents. The research method used is quantitative research with primary data types. The data collection technique in this study was by distributing questionnaires to each village apparatus. Determination of the selected respondents using the Convenience Sampling technique. The test method uses a Structural Equation Models (SEM) approach, using the alternative method WarpPLS 7.0. The results showed that the internal control system had a significant positive effect on the accountability of village fund management.
THE EFFECT OF INTERNAL CONTROL SYSTEM AND VILLAGE APPARATUS COMPETENCE ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Afifi, Zaenal; Mulyanto, Mulyanto; Nugroho, Dennyca Hendriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3132

Abstract

The purpose of this study was to obtain empirical evidence of the effect of the internal control system on the accountability of village fund management, to obtain empirical evidence of the effect of village apparatus competence on village fund management accountability. The population in this study is village officials in all villages in Kudus Regency. The total number of village officials in all villages in Kudus Regency is 492 people. The results of the analysis show that the test of the influence of the internal control system on the accountability of village fund management shows a coefficient value of 0.207 with a positive direction and p-value = 0.014
Pengaruh Komunikasi Organisasi terhadap Kinerja Aparat Pemerintah Daerah: Studi Kasus Kabupaten Kudus Zaenal Afifi; Dennyca Hendriyanto Nugroho
Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1241

Abstract

AbstrakTujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh komunikasi organisasi terhadap kinerja aparat pemerintah, untuk memperoleh bukti empiris pengaruh komuniasi organisasi terhadap kinerja aparat pemerintah dengan partisipasi anggaran sebagai variabel moderating. Populasi dalam penelitian ini adalah seluruh pejabat SKPD Kabupaten Kudus. Pengumpulan data dengan menggunakan kuesioner 120 yang siap digunakan untuk menguji hipotesis. Hasil analisis menunjukkan bahwa uji pengaruh langsung variabel komunikasi organisasiterhadap kinerja aparat pemerintah menunjukkan nilai koefisien sebesar 0,228 dengan arah positif dan dengan p-value = 0,040 < 0,05. Hal tersebut menunjukkan bahwa hipotesis H1, dapat diterima. Hasil selanjutnya variabel partisipasi anggaran sebagai variabel moderating menunjukkan nilai koefisien sebesar -0,077 dengan arah negatif dan dengan p-value 0.379 > 0.05 . Hasil ini berarti bahwa partispasi anggaran memperlemah hubungan antara komunikasi organisasi terhadap kinerja aparat pemerintah daerah.Kata Kunci: Komunikasi Organisasi, Partisipasi Anggaran, Kinerja Aparat
Pendampingan Pengembangan Bisnis Pedagang Kaki Lima (PKL) Sekitar Kampus Universitas Muria Kudus Febra Rubiyanto; Dennyca Hendriyanto Nugroho
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 3 (2022): Batara Wisnu | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i3.127

Abstract

The presence of street vendors (PKL) can sometimes disturb residents and the government, but their presence can also contribute to moving the economy of a region. The lack of resources owned by street vendors can make their business less developed. Mentoring activities for street vendors are expected to be useful for business continuity and gain knowledge in entrepreneurship. Street vendors around the University of Muria Kudus (UMK) consist of sellers of food, drinks or snacks. Assistance in managing management so that partners will be able to make the right decisions, both management and financial decisions. Partners will think about investment and always adapt to develop their business.
PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD Dennyca Hendriyanto Nugroho; Zaenal Afifi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.42

Abstract

This study aims to determine: (1) The effect of internal control on fraud prevention, (2) The influence  of good corporate governance on fraud prevention, (3) The effect of internal control on good corporate governance. This research was conducted at the People's Credit Bank (BPR) spread across Kudus Regency. This study used a data collection technique by distributing questionnaires at rural banks in Kudus Regency with the collection of 118 respondents. The obtained questionnaires were tested using validity and reability to test the feasibility of the obtained questionnaire data. The test equipment used in this study was to use the analysis requirements test including normality test, multicolonierity test, heteroskedasticity test. The method used in data analysis is a multiple regression analysis model. The results of this study show that: (1) internal control variables have a positive and significant effect on fraud prevention, (2) Good corporate governance variables  have a positive and significant effect on fraud prevention, and (3) Internal control variables have a positive effect on good corporate governance
PELATIHAN PENCATATAN TRANSAKSI KEUANGAN BERDASARKAN SAK-EMKM DAN MANAJEMEN KEUANGAN PADA KOMUNITAS P3KW DESA COLO KECAMATAN DAWE KABUPATEN KUDUS Zainal Afifi; Dennyca Hendriyanto Nugroho
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 1 (2023): Batara Wisnu | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i1.158

Abstract

Micro, small and medium enterprises (MSMEs) in Indonesia are very rapid from year to year, there has been significant development both in the number of units, the provision of employment and the amount of output produced. In this regard, to help Micro, Small, and Medium Entities (EMKM) to be able to present financial reports, DSAK IAI has approved the exposure draft of Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) with a simpler concept compared to SAK. ETAP. This community service program is training in recording financial transactions based on SAK-EMKM and financial management. The objectives are: 1) Provide knowledge and understanding of the importance of financial records; 2) Helping the government create non-governmental organizations, to provide skills to the community, so that they have a supporting component in entrepreneurship. This community service program begins with a joint workshop, then continues with mentoring for each member
DETERMINASI PENERAPAN SISTEM AKUNTANSI KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH Dennyca Hendriyanto Nugroho; Febra Robiyanto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.60

Abstract

This study aims to examine the Effect of Regional Financial Accounting System, Financial Management Transparency, and Use of Information Technology on the Quality of Regional Financial Statements with the Internal Control System as a coding variable. The data used in this study are primary data. The data collection method uses questionnaires that are distributed to respondents. The questionnaire was distributed to 64 employees of the Kudus Regency Regional Revenue, Finance and Assets Management Agency. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study show that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of Financial Statements, Financial Management Transparency does not have a positive and significant effect on the quality of Financial Statements. Financial Statements, and the Use of Information Technology do not have a positive and significant effect on the Quality of Financial Statements. The results of this study also show that the Internal Control System moderates the relationship between the Influence of the Regional Financial Accounting System, while the Internal Control System is unable to moderate the Influence of Financial Management Transparency, and the Use of Information Technology on the Quality of Financial Statements.
SOSIALISASI MANFAAT AKUNTANSI UNTUK MENINGKATKAN PENGETAHUAN PARA PEDAGANG KAKI LIMA DI STADION WERGU WETAN KUDUS Febra Robiyanto; Dennyca Hendriyanto Nugroho
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 2 (2023): Batara Wisnu | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i2.194

Abstract

Every business or business actor has one goal in running the business. This goal has a broad scope, various efforts will be made to get a profit. One effort that can be done is to create management control so that the company can operate efficiently and effectively. An entrepreneur must have a good strategy to take advantage of existing strengths and opportunities, as well as cover weaknesses and overcome obstacles faced in the business world. In carrying out a business, financial information or financial management is needed in the form of preparing a budget in the form of financial reports. The purpose of this training activity is to provide knowledge about the benefits of accounting to street vendors at Bangkalan Stadium with the target being the formation of a social order that carries out a financial reporting preparation system. they are concerned with managing or compiling difficult financial reports and it is hoped that the businesses at the Bnagkalan Stadium can increase sales through the preparation of a financial budget. The implementation method that will be used in this service program is through the provision of socialization regarding accounting in the form of training in preparing simple financial reports in order to increase the accounting knowledge of street vendors at Bangkalan Stadium. In this implementation method is divided into three stages, namely preparation, implementation and reporting
PENGARUH TRANSPARANSI AKUNTABILITAS PARTISIPASI MASYARAKAT DAN KOMPETENSI APARAT DESA TERHADAP PENGELOLAAN DANA DESA Dennyca Hendriyanto Nugroho; Febra Robiyanto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.66

Abstract

This study aims to examine the effect of transparency, accountability, community participation, and competence of village officials on village fund management in villages in Bae District, Kudus Regency. This type of research is quantitative research using descriptive methods. The sampling technique uses purposive sampling with the number of respondents as many as 10 people per village, so that the total respondents are 100 people. The data analysis method used is multiple linear regression analysis using the SPSS program version 25. Based on the results of the research conducted, it shows that transparency, accountability, community participation, and competence of village officials simultaneously have a significant effect on village fund management. Meanwhile, partially, transparency does not have a significant effect on village fund management. Accountability has a significant positive effect on village fund management. Community participation has a significant positive effect on village fund management, and the competence of village officials has a significant positive effect on village fund management
PENDAMPINGAN ACCURATE ONLINE FITUR PEMBELIAN BAGI MUSYAWARAH GURU MATA PELAJARAN AKUNTANSI SE-KABUPATEN KUDUS Afifi, Zaenal; Dennyca, Dennyca Hendriyanto Nugroho; Ponny, Ponny Harsanti
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.286

Abstract

Accurate Accounting software is able to facilitate accounting records for various types of businesses such as services, retail/trading, construction, manufacturing, restaurants, and so on. The PKM team made a field visit to the partner's location and conducted a direct interview with the chairman of the Kudus Regency Accounting Subject Teachers' Conference, asking about the condition of teachers' technological knowledge, especially regarding Accurate Online accounting software purchase features, including: problems faced by partners, offering solutions that the PKM team would provide to partner; as well as signing a partner cooperation letter. The results obtained are increased teacher resources, increased understanding of technology, and Certified Accurate Professional.
Co-Authors Afifi, Zaenal Faridhatun Faidah Febra Robiyanto Febra Rubiyanto Hutomo Rusdianto, Hutomo Keke Tamara Fahira Mulyanto Mulyanto Ponny Harsanti, Ponny Zainal Afifi