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All Journal Monex: Journal of Accounting Research Jurnal Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS TELEKONTRAN: Jurnal Ilmiah Telekomunikasi, Kendali dan Elektronika Terapan Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Jurnal Humaniora Teknologi Jurnal Humaniora Teknologi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Brilliance: Research of Artificial Intelligence International Journal of Research in Vocational Studies (IJRVOCAS) Worksheet : Jurnal Akuntansi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Scientia: Journal of Multi-Disciplinary Science Jurnal Media Akademik (JMA)
Noor Amelia
Politeknik Negeri Tanah Laut
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Social Sciences Other

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Pengaruh Sistem Pengendalian Internal, Whistleblowing System terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi Eni Suasri; Bella Puspita Rininda; Noor Amelia; Alya Lestari; Desy Amelia; Vivy Andria Utami
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.7805

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan sistem whistleblowing terhadap upaya pencegahan kecurangan, serta untuk menguji peran moralitas individu sebagai moderator dalam hubungan antara kedua variabel independen tersebut. Sampel yang digunakan dalam penelitian ini melibatkan 160 Aparatur Desa di Provinsi Kalimantan Selatan. Analisis data yaitu teknik regresi Partial Least Squares (PLS) dengan menggunakan SmartPLS. Temuan dari penelitian ini mengindikasikan bahwa sistem pengendalian internal memiliki pengaruh terhadap pencegahan kecurangan, sementara whistleblowing system tidak menunjukkan pengaruh dalam mencegah kecurangan. Moralitas individu terbukti memperkuat hubungan antara sistem pengendalian internal dan pencegahan kecurangan, tetapi tidak berfungsi sebagai moderator dalam hubungan antara sistem whistleblowing dan pencegahan kecurangan.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN KEPMENDESA PDTT NOMOR 136 PADA BUMDES MARITIM JAYA KABUPATEN TANAH BUMBU TAHUN 2024 Endang Permata Sari; Noor Amelia; Rizky Mega Arini; Deafatunnizwa Ulfida; Muhammad Akbar
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.v5i2.7175

Abstract

Transparent and accountable financial management is an essential requirement for the sustainability of Village-Owned Enterprises (BUMDes) towards improving the rural economy institutions. Many BUMDes, however, remain challenged in organizing proper financial reporting in accordance with established standards, including BUMDes Maritim Jaya in Tanah Bumbu Regency. This study focuses on explaining the steps involved in preparing financial reports at BUMDes Maritim Jaya based on the Ministry of Village, Development of Disadvantaged Regions, and Transmigration Regulation Number 136 of 2022 concerning Guidelines for Preparing BUMDes Financial Reports. A qualitative descriptive method with quantitative data was employed, using observation and documentation techniques for data collection. The results indicate that after assistance and the implementation of standardized financial report formats, all financial transactions were recorded systematically, fixed assets were inventoried and depreciated, and comprehensive financial reports—including income statements, changes in equity, financial position reports, and notes to the financial statements—were successfully prepared. The application of these standards contributed to enhancing transparency and accountability in BUMDes financial management. Nevertheless, BUMDes Maritim Jaya still experienced losses as revenues were insufficient to cover operational expenses and asset depreciation. This study is projected to provide a useful reference for applying accounting standards at the village level and to strengthen BUMDes financial governance.
Penguatan Kapasitas Pengelola Keuangan Yayasan Binaan PT. Arutmin Indonesia Tambang Kintap Nor Rahma Rizka; Noor Amelia; Deafatunnizwa Ulfida; Radna Nurmalina; Ika Ila Nurhuddah
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 11 No. 1 (2026): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v11i1.392

Abstract

Pengelolaan dana Corporate Social Responsibility (CSR) yang akuntabel menjadi tantangan utama bagi Yayasan Pengembangan dan Pemberdayaan Masyarakat Kintap (PPMK) sebagai mitra binaan PT Arutmin Tambang Kintap. Keterbatasan kapasitas pengelola dalam penyusunan laporan keuangan menyebabkan lemahnya transparansi dan akuntabilitas lembaga. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan pengelola yayasan dalam menyusun laporan keuangan sederhana berbasis Excel sesuai prinsip ISAK 35. Metode pelaksanaan dilakukan melalui workshop interaktif yang melibatkan 19 peserta dari yayasan binaan, difasilitasi oleh empat dosen dan dua mahasiswa. Peserta diperkenalkan pada format laporan keuangan yang meliputi laporan aktivitas, perubahan aset neto, dan posisi keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam penerapan format laporan keuangan yang lebih sistematis dan akuntabel. Kegiatan ini berkontribusi terhadap penguatan tata kelola keuangan lembaga dan mendukung keberlanjutan program CSR di wilayah binaan.
NB-IoT Network Planning for Smart Metering Deployment in Purwokerto Melinda Br Ginting; Noor Amelia; Solichah Larasati; Robin Sinurat
Telekontran : Jurnal Ilmiah Telekomunikasi, Kendali dan Elektronika Terapan Vol. 13 No. 2 (2025): TELEKONTRAN vol 13 no 2 Oktober 2025
Publisher : Program Studi Teknik Elektro, Fakultas Teknik dan Ilmu Komputer, Universitas Komputer Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/telekontran.v13i2.17625

Abstract

This study evaluates the feasibility of utilizing the 2100 MHz frequency band for the implementation of a Narrowband Internet of Things (NB-IoT) network in the Purwokerto region using two schemes, In-Band and Guard-Band.  This research aims to provide recommendations for the most efficient scheme to support the implementation of Smart Metering based on Advanced Metering Infrastructure (AMI) in the area. The method used is simulation based on radio planning software, considering the number of existing sites, network capacity, and coverage.  The key performance parameters analyzed include Reference Signal Received Power (RSRP), Signal to Interference plus Noise Ratio (SINR), and throughput. The simulation results show that both schemes can be used for the implementation of the NB-IoT network in Purwokerto, but the Guard-Band scheme provides better performance with RSRP of –94.39 dBm, SINR of 6.61 dB, and throughput of 14,947 bps, compared to the In-Band scheme, which results in RSRP of –99.39 dBm, SINR of 6.61 dB, and throughput of 14,623 bps. Based on these results, the Guard-Band scheme is recommended for implementation because it provides superior performance in the RSRP and throughput parameters, which are crucial for supporting the quality of Smart Metering AMI services. The contribution of this research is to provide new insights into the implementation of NB-IoT in Purwokerto and compare two frequency allocation schemes within the 2100 MHz band. Keywords: NB-IoT, Smart Metering, In-Band, Guard-Band, 2100 MHz.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM di Kabupaten Tanah Laut Desi Wardani; Bella Puspita Rininda; Widya Astuti Alam Sur; Noor Amelia
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/07xp6j60

Abstract

This study aims to identify the impact of financial knowledge, attitude, and personality on financial management behaviour among SMEs, particularly in the culinary sector of Tanah Laut Regency. This research has novelty in integrating personality as a factor influencing the financial management behaviour of MSME actors, in addition to economic knowledge and financial attitudes that have been extensively studied previously. The population includes 2,055 SMEs in Tanah Laut Regency, with a sample size of 95 respondents. A quantitative approach is used in this research, with data collected through questionnaires. Data analysis involves descriptive statistics, data quality tests, classical assumption tests, and multiple linear regression to test the hypotheses. The research results show that financial knowledge does not affect financial management behaviour, nor does financial attitude have a significant impact. However, personality has been proven to influence how someone manages their finances. The results show that financial knowledge, financial attitudes, and personality contribute to variations in financial management behaviour but are primarily influenced by factors outside the scope of this study.
Co-Authors Alya Lestari Astia Putriana, Astia Bandi, Maulida Hirdianti Deafatunnizwa Ulfida Desi Wardani Desy Amelia Endang Permata Sari Eni Suasri Fitra Izzadieny Gati Anjaswari Ghalih, Muhammad Herfia Rhomadhona Ika Ila Nurhuddah Ines Saraswati Machfiroh Karolina M.Riduan Abdillah Melinda Br Ginting Miftahul Anisa Mufrida Muhammad Akbar Muhammad Khofi Mun Haryani, Eka Mustaqim Mustaqim Neng Ayu Rahmawati Nor Rahma Rizka Nurmalina, Radna Permadi, Jaka Rahmawati Rina Pebriana Rina Pebriana, Rina Rininda, Bella Puspita Riska Amalia RISKA AMALIA Rizky Mega Arini Robin Sinurat Salsa Bella Saraswati Machfiroh, Ines Septia, Vivi Solichah Larasati Suwarno, Try Edi Tekad Budiantoro Tekad Budiantoro Tekad Tekad Vivi Septia Vivy Andria Utami Widya Astuti Alam Sur Winda Aprianti Yuli Fitriyani