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All Journal Journal of Accountancy FE UBB IJBE (Integrated Journal of Business and Economics) Equity: Jurnal Ekonomi Indonesian Journal of Accounting and Business Indonesian Journal of Dedication and Educations
Karmawan Karmawan
Universitas Bangka Belitung
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Evaluasi Akuntansi Pertanggungjawaban Terhadap Efektivitas dan Efisiensi Pengendalian Manajemen (Studi Kasus pada Satuan Kerja Pengembangan Kinerja Pengelollan Air Minum Bangka Belitung Dinas Pekerjaan Umum Provinsi Kepulauan Bangka Belitung) Nining Anggraini; Karmawan Karmawan
Journal of Accountancy Vol 1 No 1 (2013): Journal of Accountancy
Publisher : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung

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Abstract

The purpose of this study was to investigate and evaluate the concept of responsibility accounting which was applied in achieving effectiveness and efficiency of management control in the Satuan Kerja Pengembangan Kinerja Pengelolaan Air Minum Bangka Belitung. The research method used was descriptive method with qualitative literature study techniques and case studies. Analytical method used was comparing the theories held by the data obtained from case studies. From the research, Satuan Kerja Pengembangan Kinerja Pengelolaan Air Minum Bangka Belitung had used the accounting system of accountability and pplied consistently to achieve the effectiveness and efficiency of management control. It could be seen from the statement of responsibility accounting which was quite good to show increase of realization of the budget and on time job completion.
ACCOUNTABILITY AND BENEFITS OF VILLAGE FUND MANAGEMENT FOR COVID-19 HANDLING IN PEMALI DISTRICT BANGKA REGENCY Karmawan Karmawan Karmawan; Sumar Sumar; Muhammad Qomaruddin Ridwan; Dony Yanuar
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.658 KB) | DOI: 10.33019/ijbe.v6i3.476

Abstract

This study uses a qualitative methodological approach specifically examines the practice of managing Village Funds used for handling the COVID-19 pandemic. This paper examines the practice of managing Village Funds, especially in making changes to the Village Budget for activities to handle the COVID-19 pandemic and social safety nets in the village. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights on the factors that influence the accountability of village fund management. As well as as reference material for further research, especially in fields related to refocusing village fund management during the Covid-19 period. The research emphasizes the need for the Village Government in Pemali District to be able to provide understanding to the community regarding the use of Village Funds not intended as all Direct Cash Assistance (BLT). From the results of this study, it is hoped that it can provide benefits for various parties. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights about the factors that influence on village fund management accountability. As well as reference material for further research, especially in fields related to refocusing on village fund management during the Covid-19 period.
Pangkalpinang Menuju Kota Kreatif (Sebuah Kajian Pengembangan Ekonomi Kreatif Di Kota Pangkalpinang) Nurwasya Nurwasya; Ria Atlantika; Marlina Safitri; Karmawan Karmawan; Ryand Daddy Setyawan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.120

Abstract

This study describes the Development of the Creative Economy in Pangkalpinang City, based on a survey of 92 Creative Industry Business Actors in Seven Districts in Pangkalpinang City. The approach used in this research is qualitative which describes and analyzes descriptively. In addition, this research is also analytical descriptive in nature because the research is not only limited to descriptions of the object of study but also analyzes how creative economic policy models innovate. As for data processing using the following methods: The types of data used in this study are primary data and secondary data. Primary data collection was carried out using survey techniques through interviews and submission of questionnaires to Pangkalpinang City officials, creative economy experts, and creative economy industry players in the fashion, culinary, craft sub-sectors. Secondary data is supporting data from primary data obtained from related agencies such as the Central Bureau of Statistics (BPS) of Pangkalpinang City, the Tourism Office of Pangkalpinang City, the Office of Industry of Pangkalpinang City, previous studies, and other relevant literature. The results are based on data from 17 sub-sectors of the creative economy, it is obtained that the culinary sub-sector is the most dominant for development in Pangkalpinang City.
Pengaruh Penggunaan Fintech Pada Era Digitalisasi di Kota Pangkalpinang Alba Ananda; M. Usman Saputra; Karmawan Karmawan
Indonesian Journal of Accounting and Business Vol 4 No 2 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i2.44

Abstract

Transaksi digital adalah model transaksi yang mengedepankan pada model non-face to face dan paperless document atau digital document. Pengembangan sistem pembayaran digitalisasi transaksi merupakan bagian dari tren dalam treasury management yang dengan segala pembaharuannya mempermudah kehidupan manusia dalam memenuhi kebutuhan hidup dengan cara yang lebih efektif dan efisien. tidak sedikit masyarakat menggunakan e-payment sebagai alat transaksi digital. E-payment merupakan sebuah bentuk sistem atau mekanisme pembayaran yang diselenggarakan secara online melalui internet dengan tujuan transaksi pembelian sebuah produk oleh konsumen. E-payment atau pembayaran elektronik terdiri dari beberapa jenis, yaitu; Payment Card, E-Wallet, Smart Card, E-Cash, dan E-Check. Penelitian ini menggunakan Unified Theory of Acceptance and Use of Thecnology (UTAUT). UTAUT dikembangkan oleh Venkatesh et al., (2003) yang merupakan penyempurnaan dari teori sebelumnya yang digunakan untuk menjelaskan bagaimana perilaku pengguna terhadap teknologi informasi. Teori UTAUT menunjukkan bahwa niat menggunakan suatu sistem (behavioural intention) dipengaruhi oleh beberapa faktor yaitu, harapan kinerja (performance expectancy), harapan usaha (effort experience), pengaruh sosial (social influence), dan kondisi fasilitas (facilitating conditions). Dalam penelitian ini Budaya, Harapan usaha dan Kondisi fasilitas berpengaruh signifikan terhadap niat pengguna Fintech bertransaksi online pada masyarakat Kota Pangkalpinang.
Pengembangan Sistem Informasi Manajemen Desa (E-Desa) Di Desa Pemali Kabupaten Bangka Alim Bahri; Karmawan Karmawan
Indonesian Journal of Dedication and Educations Vol. 1 No. 2 (2022): Volume 1 Nomor 2 Tahun 2022
Publisher : Universita Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v1i2.9

Abstract

Community service that has been carried out is the Making of aVillage Management Information System Application. Thisservice activity was carried out at a special request from thePemali Village Head. Pemali Village, Bangka Regency, everyyear there are village activities that involve researchers ordevotees from various fields of science. The existence of BangkaBelitung University academics is expected to contribute to thedevelopment and development of the village community and itssurroundings. Pemali Village has its own characteristics in termsof communication and information to its citizens. From thebeginning the village had an information system that developedwith a bulletin board mechanism and oral communication.However, because the data continues to grow in size, otherfacilities are needed to manage it so that it is more conceptualand systematic. The Village Information System actually grew inresponse to environmental developments, has now become anembryo capable of providing acceleration on public informationdisclosure, transparency and accountability in good governance.in storing data, calling data and processing data about the village.This aspect of effectiveness and efficiency is the emphasis on thebackground of the development of the village information systemby producing an output in the form of a Village ManagementInformation System Application (e-Desa) in Pemali Village,Bangka Regency. The results in the field are that theDevelopment of a Village Management Information System (EDesa) in Pemali Village, Bangka Regency is expected tofacilitate, accelerate and expedite the service of Pemali Villageapparatus to the community.
Co-Authors Alba Ananda Alim Bahri Alim Bahri Fachry Abda El Rahman M. Usman Saputra Marlina Safitri Nining Anggraini Nurwasya Nurwasya Ria Atlantika Ryand Daddy Setyawan Sumar, Sumar Yanuar, Dony