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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Accounting Analysis Journal Abdimas Dewantara Jurnal Abdi Insani Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat SENTRI: Jurnal Riset Ilmiah Jurnal Akuntansi dan Governance Andalas "Indonesian Journal of Devotion and Empowerment (IJDE) "
Bestari Dwi Handayani
Jurusan Akuntansi FE UNNES
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Assistance in Improving Literacy and Halal Certification for MSMEs in Kalisalak Village Larasati, Primadhani Dyah; Handayani, Bestari Dwi; Murtini, Henny; Gimnastiar, Mochammad Taufiq; Hutabarat , Widia Sari
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.31721

Abstract

Kalisalak Village is one of the villages in Batang Regency, the increase in the number of MSME actors in the village has not been accompanied by maximum efforts in improving the quality of MSME products themselves such as low business license management of both NIB, PIRT, HAKI and halal certification by MSME actors. The problems faced by MSME actors in Kalisalak Village result in a lack of competitiveness from existing MSME products, resulting in suboptimal sales. This community service aims to solve the problems experienced by partners, namely through education and socialization about business legality, halal certification on MSME products, and assistance in managing halal certification on products owned by MSMEs. This service helps the realization of the Sustainability Development Goals (SDGs), especially number 8, namely equitable village economic growth. The Focus Group Discussion (FGD) method was used to educate villagers on how to obtain business legality and halal certification, including the requirements. MSMEs gained a deeper understanding of the importance of halal products and business legality through MSME training and mentoring. Quantitatively, three MSMEs are planning to start the NIB management process, and one other person has shown serious interest in applying for halal certification.
PENGARUH PENATAUSAHAAN ASET TETAP, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN BARANG MILIK DAERAH DENGAN SISTEM INFORMASI MANAJEMEN ASET JEPARA (SIMANJA) SEBAGAI VARIABEL MODERASI: (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN JEPARA) Sindy, Helmalia; Handayani, Bestari Dwi
Jurnal Akuntansi dan Governance Andalas Vol. 6 No. 1 (2025): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i1.94

Abstract

This study aims to examine the effect of fixed asset administration, the effect of fixed asset administration, effectiveness of internal control system, and human resource competence on the quality of regional asset report with Jepara Asset Management Information System (SIMANJA) as a moderating variable. The population in this study were all Regional Apparatus Organizations (OPD) in Jepara Regency, namely 42 Regional Apparatus Organizations (OPD). Sampling was carried out using purposive sampling method by distributing questionnaires to 46 respondents. The data analysis technique used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistic version 27 program. The results of this study indicate that fixed asset management and human resource competence have a positive effect on the quality of regional asset reports. The effectiveness of the internal control system does not affect the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) strengthens the relationship between fixed asset management and human resource competence on the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) does not moderate the relationship between the effectiveness of the internal control system on the quality of regional asset reports. This study specifically discusses the quality of the Regional Asset Report (BMD), which is an important part of fixed asset management, but has rarely been the main focus in previous studies. This study also presents novelty by making the Asset Management Information System (SIMANJA) a moderating variable.
Peran Sumber Daya Manusia dalam Memoderasi: Pengaruh Standar Akuntansi Pemerintahan dan Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Desa Agustian, Akbar; Handayani, Bestari Dwi
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5106

Abstract

his study aims to analyze and understand the extent to which the Government Accounting Standards System (SAP) and internal control affect the quality of village government financial reports, as well as to determine the role of human resources (HR) in moderating the relationship between these variables. This research employs a quantitative approach with an associative research type. The study was conducted in village governments within the Central Java Regency area. The population in this study consists of village government officials directly involved in the village financial management process, such as financial staff, planning officers, village heads, and village secretaries. This study identifies a gap in the literature regarding how the role of Human Resources (HR) can influence the effectiveness of the implementation of these two factors in the context of village government. The selection of HR as a moderator variable is based on a theoretical approach that emphasizes the importance of individual competence and motivation in carrying out accounting and internal control functions. The data collection method was carried out by distributing questionnaires to 36 respondents in the field, consisting of 30 statement items using a Likert scale. Statistical data analysis was performed using Jamovi Software version 2.5.6. The validity test results of the 30 statement items showed values greater than 0.3, and the reliability test indicated instrument values above 0.7, signifying that the instrument is reliable and feasible for use. The results of the moderation regression test show that the Government Accounting Standards significantly influence the quality of village government financial reports, with a p-value < 0.001, indicating significance at the 0.05 level. Human resources do not have a direct influence on quality but serve only as a moderating factor. The p-value of 0.871 indicates a value greater than 0.05, meaning that HR does not moderate the effect of government accounting standards on report quality. Furthermore, the moderation regression results show that internal control does not significantly affect the quality of financial reports, as the p-value of 0.344 exceeds 0.05. Human resources also do not moderate the influence of internal control on the quality of village government financial reports, as indicated by a p-value greater than 0.05.
Co-Authors - FACHRURROZIE Agung Puja Laksana, Agung Puja Agung Yulianto Agus Wahyudin Agustian, Akbar Ajeng Pangestuning Purwoko, Ajeng Pangestuning Amin Pujiati Bagus Arya Pradana, Bagus Arya Candra Maulana, Candra Dhela Septia Anggaretta Dyah Puri Surastiani, Dyah Puri Gimnastiar, Mochammad Taufiq Hengky Pramusinto Henny Murtini Heri yanto Herlinda Pratiwi, Herlinda Hutabarat , Widia Sari Ismiyati Ismiyati Ismiyati, Ismiyati Jati, Kuat Waluyo Larasati, Primadhani Dyah Legowo, Djoko Marimin Marimin Risma Ridha Anissa, Risma Ridha Setyadi Irfan, Setyadi Sholikah, Mar'atus Sindy, Helmalia Sinta Saraswati Surastiani, Dyah Puri Tri Suminar Tusyanah Tusyanah Yossi Friskianti, Yossi