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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Riset Akuntansi Terpadu Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Manajemen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Journal of Innovation and Sustainable Empowerment Inkubis: Jurnal Ekonomi dan Bisnis Pena Dimas Basic and Applied Accounting Research Journal Journal of Accounting, Management, Economics, and Business Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Inaba of Community Services Journal Glow: Jurnal Pengabdian Kepada Masyarakat IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Pemberdayaan Masyarakat (JUPEMAS) JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Amir Hamzah
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Role of Simple Accounting in Promoting Accountability and Sustainability of SMEs in Pesantren Environments Hamzah, Amir; Rahmawati, Teti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.13045

Abstract

This study investigates the influence of simple accounting records, accounting literacy, access to capital, and the use of accounting technology on the accountability and sustainability of small and medium enterprises (SMEs) operating within pesantren environments in Kuningan Regency. Employing a quantitative research design with a survey methodology, data were collected from 152 SME owners or managers engaged in financial decision-making, selected through purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The empirical findings indicate that all examined factors, namely simple accounting practices, accounting literacy, capital access, and the use of accounting technology, positively contribute to enhancing both accountability and sustainability among SMEs in the pesantren context. These results underscore the importance of strengthening financial literacy and embracing technological tools to foster sustainable business practices. As one of the pioneering studies to explore the intersection of accounting practices and SME sustainability within Islamic boarding school (pesantren) environments, this research offers novel insights into the adaptation of financial management strategies to culturally and institutionally distinct settings.
Strengthening Financial Competence Through Village Financial Report Training For Sub District Heads And Officials In Kuningan Regency Hamzah, Amir; Wiharno, Herma
Inaba of Community Services Journal Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v4i1.404

Abstract

This community service activity aims to enhance the abilities of district heads in Kuningan Regency in preparing village financial reports, an essential aspect of budget management and financial transparency. This topic was chosen since many district heads have not fully understood Government Accounting Standards (SAP) and the proper techniques for financial report preparation. The methods used in this activity include interactive training involving presentations, discussions, and hands-on practice, along with evaluations through pretests and post tests. The results indicate a significant increase in participants’ understanding, with average pretest scores rising from 45% to 80% in the posttest. Additionally, feedback from participants shows high satisfaction with the quality of the material and teaching methods. These findings highlight the importance of ongoing training in strengthening the capacity of district heads, contributing to better and more accountable village fiscal management. In conclusion, this training successfully improved district heads’ understanding and skills in preparing village financial reports, which is expected to be implemented in their daily duties.
Financial Sustainability Of Microfinance Institutions In Kuningan Regency Amir Hamzah; Febriansyah, Yudi
SKeTsa Bisnis (e-jurnal) Vol 12 No 1 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v12i01.6260

Abstract

Introduction: This study investigates the influence of Financial Reporting Quality, Internal Control Effectiveness, and Financial Risk Behavior on the Financial Sustainability of Microfinance Institutions (MFIs) in Kuningan Regency from an accounting perspective. Method; Using a quantitative approach, data were collected from 116 respondents—including directors, managers, and finance heads of MFIs—through structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). Results; The results show that Financial Reporting Quality and Internal Control Effectiveness positively and significantly affect financial sustainability, while Financial Risk Behavior has a significant negative impact, with the model demonstrating strong predictive power (R² = 0.984), thus emphasizing the role of accounting quality and rational decision-making in sustaining MFIs. Conclusion; These findings support the theoretical frameworks of Agency Theory and Behavioral Accounting Theory and suggest the importance of extending research beyond Kuningan Regency to include other influencing variables such as regulatory support or technological advancement.
Green Accounting Enhances Sustainability Report Integrity: Does Governance Support Voluntary Disclosure Perspectives? Teti Rahmawati; Amir Hamzah
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2957

Abstract

This study examines the relationship between the disclosure of Good Corporate Governance (GCG), Green Accounting (GA), Environmental Performance (EP), and Sustainability Reporting (SR) in manufacturing companies in the primary consumer sector listed on the Indonesia Stock Exchange (IDX) for the 2021 to 2023 period. Path analysis shows that GCG and GA disclosures significantly enhance SR quality directly and through EP as a mediating factor. GCG strengthens transparency and accountability in corporate governance, while GA integrates environmental considerations into financial decision-making, improving EP. EP reflects the company's commitment to sustainable practices. These findings highlight the importance of integrating GCG principles and GA practices into business strategies to improve SR quality, build stakeholder trust, and achieve long-term sustainability goals. The study provides implications for companies and policymakers to advance sustainability efforts by strengthening governance and environmental accounting practices as part of a strategic corporate framework.
Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial dan Dampaknya pada Nilai Perusahaan Nurhandika, Arief; Hamzah, Amir
Sosio e-Kons Vol 11, No 3 (2019): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v11i3.5084

Abstract

Edukasi Pasar Modal dan Pengenalan Security Crowdfunding sebagai Solusi Pendanaan UMKM Di Desa Cisantana Amir Hamzah; Eiva Nurcahyani; Raka Suryana Talenta; Thifal Amatul Hadi; Nani Sumarni; Dina Nurochmah
Jurnal Pemberdayaan Masyarakat Vol. 2 No. 2 (2025): Juni
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/jupemas.v2i2.121

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Cisantana Village, Kuningan Regency, still face limited understanding regarding investment in the capital market and funding through Security Crowdfunding mechanisms. This community engagement activity aimed to enhance the financial literacy of MSME players by providing direct education on the potential of capital market investment and alternative funding strategies using registered Security Crowdfunding platforms. The training methods included lectures, interactive discussions, and practical simulations to deliver an applied learning experience. A total of 51 MSME participants took part voluntarily from the local community. The effectiveness of the training was assessed through a comparison of pretest and posttest scores, which showed a significant improvement in comprehension. Additionally, participants responded positively, indicating that the training improved their knowledge and skills in making investment decisions and accessing alternative funding options. They also appreciated the presenters' mastery of both material and delivery techniques, which facilitated the understanding of complex concepts in a structured and accessible manner. This training is expected to contribute to the financial independence of MSMEs and broaden their access to safe and officially registered modern funding sources
Agribisnis Budidaya Melon Premium Hidroponik Bagi Milenial Desa Hantara Ditengah Tantangan Ketahanan Pangan dan Kemajuan Teknologi Amir Hamzah; Teti Rahmawati; Rika Nugraha
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i1.99

Abstract

Generasi milenial di Desa Hantara saat ini menghadapi beberapa fenomena negatif yang mempengaruhi kehidupan mereka sehari-hari. Salah satu fenomena yang banyak terjadi adalah semakin popularitas game online. Banyak penduduk tergila-gila dengan game online. Masalah pengangguran juga menjadi perhatian. Banyak dari mereka kesulitan mendapat pekerjaan. Untuk itu diperlukan upaya untuk menyediakan alternatif lain selain bekerja di sektor formal melalui pengembangan jiwa kewirausahaan atau mendorong para generasi muda menjadi wirausahawan.Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan generasi milenial Desa Hantara melalui budidaya melon premium dengan metode hidroponik berbasis Teknologi 4.0. Generasi muda di desa tersebut menghadapi tantangan ketahanan pangan dan kemajuan teknologi yang memerlukan pendekatan inovatif. Mitra sasaran dalam kegiatan pengabdian kepada masyarakat ini adalah karangtaruna Desa Hantara. Mitra yang berkolaborasi menyukseskan kegiatan adalah Pemerintah Desa Hantara dan Equanik. Metode pelaksanaan melibatkan pelatihan teknis produksi, pendampingan intensif, serta peningkatan kapasitas produksi melalui penggunaan sistem E-Quanik. Hasil dari kegiatan ini menunjukkan peningkatan keterampilan teknis, kapasitas produksi hingga 20%, serta pemahaman yang lebih baik terhadap agribisnis berbasis teknologi. Program ini diharapkan mampu memberikan solusi jangka panjang terhadap pengangguran dan menciptakan peluang ekonomi bagi pemuda di desa tersebut. Rekomendasi program meliputi peningkatan kapasitas lanjutan dan kolaborasi dengan pihak terkait untuk memastikan keberlanjutan program.
Penguatan literasi keuangan bagi ibu rumah tangga untuk mewujudkan kemandirian keuangan berkelanjutan Amir Hamzah; Yudi Febriansyah; Iman Teguh
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 1 (2025): Juli
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/jamari.v2i01.898

Abstract

Penguatan literasi keuangan bagi ibu rumah tangga untuk mewujudkan kemandirian keuangan berkelanjutan Amir Hamzah; Yudi Febriansyah; Iman Teguh
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 1 (2025): Juli
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/jamari.v2i01.898

Abstract

Strengthening Financial Competence Through Village Financial Report Training For Sub District Heads And Officials In Kuningan Regency Amir Hamzah; Herma Wiharno
Inaba of Community Services Journal Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v4i1.404

Abstract

This community service activity aims to enhance the abilities of district heads in Kuningan Regency in preparing village financial reports, an essential aspect of budget management and financial transparency. This topic was chosen since many district heads have not fully understood Government Accounting Standards (SAP) and the proper techniques for financial report preparation. The methods used in this activity include interactive training involving presentations, discussions, and hands-on practice, along with evaluations through pretests and post tests. The results indicate a significant increase in participants’ understanding, with average pretest scores rising from 45% to 80% in the posttest. Additionally, feedback from participants shows high satisfaction with the quality of the material and teaching methods. These findings highlight the importance of ongoing training in strengthening the capacity of district heads, contributing to better and more accountable village fiscal management. In conclusion, this training successfully improved district heads’ understanding and skills in preparing village financial reports, which is expected to be implemented in their daily duties.
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Annisaa, Nuraini Arief Rahman Ayus ahmad Yusuf Chintia Fitriani Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dendi Purnama Dewi Fatmasari Dina Nurochmah Dwi Martika, Lia Dzikro Hillyatul Aulia Eiva Nurcahyani Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Febriansyah, Yudi Firda Andini Nurfa’ijah Hadri Kusuma Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Iin Kartini Iman Teguh Indriyani Indriyani Intan Tansyah Garmanah Lia Dwi Martika Mohamad Rizky Nani Sumarni Nani Sumarni Neni Nurhayati Nopiyanti, Hilda Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Nurfatimah, Siti Nuke Nurhandika, Arief Nurhandika, Arief Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Rahmasari, Sani Raka Suryana Talenta Reza Hibar Pangestu Rika Nugraha Riska Riska Rizki Indrawan Sani Rahmasari Sindi Aprilia Siti Nuke Nurfatimah Siti Nurfatimah Sri Rahayu Sri Wijayatri Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Thifal Amatul Hadi Tia Septiani Vikka Nurmunasyaroh Yudi Febriansyah