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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rofi Nur Ariffadia; Andriana Andriana; Kartika Kartika; Hendrawan Santosa Putra; Alfi Arif; Theresia Susetyarsi; Taufik Kurrohman
VALUE: Journal of Business Studies Vol 2 No 1 (2023): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v2i1.39925

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan sampel pegawai dinas dan badan bagian akuntansi dan keuangan (bendahara) Kabupaten Jember. Berdasarkan hasil pengolahan data menggunakan metode analisis regresi linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, sistem pengendalian internal, berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, sedangkan untuk sistem akuntansi keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
Pemilah Sampah Botol Kaleng dan Plastik Berbasis Sistem Cerdas Untuk Kafe Gibran Al-Hady Raksajaya; Syarah Widia Islamiati Rustawa; Taufik Kurrohman; Angki A. Rachmat
Prosiding Industrial Research Workshop and National Seminar Vol. 15 No. 1 (2024): Prosiding 15th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/irwns.v15i1.6241

Abstract

Peningkatan minat terhadap minuman kemasan menyebabkan produksi dan pembuangan bahan kemasan sekali pakai meningkat. Sampah kemasan sekali pakai berkontribusi terhadap penumpukan sampah yang mencemari ekosistem dan mengancam kelangsungan hidup berbagai spesies. Penanganan kemasan sekali pakai perlu dilakukan dari sumber tempat yang terkecil seperti kafe atau rumah makan. Rancangan alat pemilah sampah botol dan kaleng sistem cerdas yang sederhana dan harga terjangkau disampaikan pada tulisan ini. Metode yang digunakan pada penelitian ini adalah Pahl and Beitz dengan tahapan perencanaan, mengonsep desain, merancang detail, dokumentasi, dan purwarupa. Hasil rancangan menunjukan purwarupa yang mampu menyortir botol dan kaleng dengan biaya produksi sebesar kurang dari satu juta rupiah. Penggunaan material dan proses fabrikasi murah dapat dikembangkan untuk berbagai produk skala kecil.
Kebijakan Hukum Financial Technology Lending Ilegal dalam Upaya Perlindungan Konsumen di Indonesia Kurrohman, Taufik
Pamulang Law Review Vol. 6 No. 1 (2023): Agustus 2023
Publisher : Prodi Hukum S1 - Fakultas Hukum - Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/palrev.v6i1.33385

Abstract

Dewasa ini perkembangan technologi sangat cepat menyentuh berbagai segmentasi sosial budaya dan hukum. Financial technology salah satu yang terlahir dari perkembangan teknologi masa kini yang memberikan peluang kepada konsumen untuk melakukan transaksi tanpa bertemu. Faktanya banyak konsumen yang dirugikan dalam transaksi Financial technology ilegal. Fokus penelitian ini adalah pertama, bagaimana kebijakan financial technology lending ilegal dalam upaya perlindungan konsumen di Indonesia; kedua, bagaimana aktualisasi perlidungan hukum financial technology lending ilegal saat ini. Jenis penelitian menggunakan penelitian normatif didukung dengan data primer dan sukunder serta dianalisis secara kualitatif. Hasil penelitian menunjukan belum ada kebijakan yang spesifik mengatur financial technology lending ilegal dalam upaya perlindungan konsumen, hanya berbasis pada kesadaran konsumen. Pelaksanaan financial technology lending ilegal dewasa ini sangat rawan merugikan konsumen serta merusak budaya masyarakat.
Analisis Kinerja Keuangan Pemerintah Kota Probolinggo Guna Mengoptimalkan Kekayaan Daerah Mustagis, Lailatul Fitriah Giyasul; ., Andriana; ., Kartika; Kurrohman, Taufik; Wasito, Wasito
VALUE: Journal of Business Studies Vol. 3 No. 1 (2024): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v3i1.48577

Abstract

This study aims to analyze the financial performance of the Probolinggo City Government in 2018-2022, analyze the obstacles faced and efforts that can be made to optimize PAD. This study uses a qualitative case study approach. The location of the study is the BPPKAD of Probolinggo City. The data used are the 2018-2022 financial reports and interviews with employees and heads of revenue. The results of the study show that in 2019 and 2022 the target was not achieved. The average degree of fiscal decentralization is in the low category, the dependency ratio is very high, the independence ratio is instructive, and the effectiveness ratio is in the effective category. In addition, the obstacles faced are the lack of taxpayer awareness, less than optimal employee performance, lack of coordination with other agencies, the implementation of the HKPD Law, geographical conditions, many competitors, technological sophistication, and uncertainty of asset sales, as well as uneven data collection. Some of the efforts made include; conducting education, following taxpayer patterns, employee evaluation, digitizing payments, revitalizing and reallocating, holding events, collaborating with several parties, and evenly collecting data, as well as installing tax recording devices. Keywords: Financial Performance, PAD, Ratios, Obstacles, Efforts
Pemberdayaan Desa Suci Sebagai Desa Wisata Mandiri Berbasis Digital Virtual Pangesti Mulyono, Resha Dwi Ayu; Putra, Hendrawan Santosa; Andriana, Andriana; Kurrohman, Taufik
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 6, No 2 (2024): April 2024
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v6i2.2285

Abstract

Desa Suci merupakan salah satu desa yang berada di Kecamatan Panti, Kabupaten Jember yang terletak kurang lebih 14 km dari pusat kota Jember. Desa Suci menyuguhkan potensi alam yang melimpah sehingga desa ini memiliki salah satu air terjun terbaik di Kabupaten Jember, yakni Air Terjun Tancak. Selain itu, kreativitas dan keuletan para pengrajin aluminium yang berada di Desa Suci nyatanya dapat berpotensi menjadikan Desa Suci memiliki industri kreatif unggul. Pada survei pendahuluan yang dilakukan oleh tim, didapati bahwa terdapat ketidakoptimalan dalam mengembangkan branding desa, padahal memiliki potensi unggul untuk dikembangkan. Pengabdian ini bertujuan untuk mengembangkan dan meningkatkan sektor pariwisata dan ekonomi kreatif lokal dengan memaksimalkan kegiatan promosi visual sebagai branding Desa Suci. Tahapan pengabdian desa binaan ini dimulai dari tahap pemetaan digitalisasi untuk desa wisata dan potensi unggulan desa lainnya, kemudian peningkatan kompetensi dan kapabilitas SDM agar kegiatan branding melalui media digital dapat maksimal dan dapat menjadikan Desa Suci sebagai icon desa mandiri di Kabupaten Jember dari segi pariwisata dan ekonomi lokal kreatif. Hasil dari kegiatan pengabdian ini yakni terciptanya integrasi antar informasi potensi unggulan desa baik dari segi pariwisata maupun dari segi ekonomi kreatif lokal yang dilakukan dengan revitalisasi media digital yang dimiliki desa (website dan media sosial).Kata Kunci: Ekonomi, Desa Wisata, Promosi Wisata, Website.
Penyusunan Konsep Sustainable Village Melalui Analisis Anggaran Pendapatan dan Belanja Desa di Kabupaten Jember Oktaviani, Siska Aprilia; Pratiwi, Berlina Yudha; Kurrohman, Taufik
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4936

Abstract

This article is designed to develop the concept of a sustainable village through an in-depth exploration of the Village Revenue and Expenditure Budget (APBDes) in Jember Regency. The primary focus of this research is to understand how Village Funds can be configured to support the concept of a Sustainable Village. This study uses descriptive quantitative analysis methods by processing APBDes data from 223 villages in Jember Regency to form the concept of a sustainable village. The results indicate that villages allocating funds with a priority on infrastructure spending, such as Yosorati, Mulyorejo, and Darungan, are more likely to implement the concept of a sustainable village compared to villages with lower allocations in the same category. This article highlights the importance of integrating sustainability principles into the planning and budgeting of Village Funds to ensure that development not only improves current living quality but also preserves the environment for the future.
Riwayat Hipertensi dan Konsumsi Minuman Energi Berhubungan dengan Gagal Ginjal Susilo, Catur Budi; Dewi, Bheta Sari; Ramadhan, Afif; MS, Dewi Sartika; Kurrohman, Taufik
Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Vol 9, No 1 (2023): JMK Yayasan RS.Dr.Soetomo, April 2023
Publisher : STIKES Yayasan RS.Dr.Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29241/jmk.v9i1.1403

Abstract

Tren prevalensi gagal ginjal kronik setiap tahun terus menunjukkan peningkatan. Ia disebabkan gaya hidup masyarakat yang tidak sehat. Perlu kajianfaktor gaya hidup yang berhubungan gagal ginjal kronik dari waktu ke waktu. Studi ini untuk menganalisis hubungan riwayat hipertensi dan konsumsi minuman energi dengan kejadian gagal ginjal kronik. Desain penelitian yang digunakan adalah studi cross sectional. Jumlah sampel dalam penelitian ini sebanyak 56 responden. Diambil menggunakan teknik purposive sampling. Instrumen yang digunakan adalah kuesioner. Analisis data menggunakan uji chi square. Penelitian ini memperoleh temuan variabel yang berhubungan dengan kejadian gagal ginjal kronik adalah riwayat hipertensi (p=0,026 dan OR=4,3), dan konsumsi minuman energi (p=0,039 dan OR=4,4).Peningkatan risiko kejadian gagal ginjal dipengaruhi oleh adanya riwayat hipertensi dan konsumsi minuman energi.
Effectiveness of Performance of Government Internal Supervisory Apparatus (APIP) in Utilizing E-Audit Munfarida Rizky Mutamimmah; Taufik Kurrohman; Alfi Arif
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.396

Abstract

This study aims to determine the effectiveness of the performance of the Internal Supervisory Apparatus of the Banyuwangi Regency Government in utilizing e-audit and to determine user expectations in utilizing e-audit in the internal supervision process in Banyuwangi Regency. This study is an exploratory study using a mixed qualitative and quantitative approach. The data collection method used in this study is the triangulation method, namely data collection through interviews while testing the validity of the data to parties related to the use of e-audit. Interviews were conducted on December 2, 3, 4 and 6, 2024, which showed that the effectiveness of APIP performance in utilizing e-audit was quite effective or obtained a value of 55 out of a maximum value of 100. So that four of the five components that are indicators of effectiveness assessment still need a lot of development to be able to meet the needs and expectations of users in achieving supervisory objectives, including the preparation of PKPT, implementation, reporting and monitoring of follow-up supervision results.
ANALYSIS OF THE CAUSES OF EARLY MARRIAGE (CASE STUDY IN PENYAMUN VILLAGE, PEMALI DISTRICT IN 2024) Purnamasari, Wulan; Jonimar, Jonimar; Kurrohman, Taufik
HEARTY Vol 13 No 2 (2025): APRIL
Publisher : Fakultas Ilmu Kesehatan, Universitas Ibn Khaldun, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/hearty.v13i2.17804

Abstract

According to Indonesia's Central Statistics Agency, the rate of early marriage in Bangka Belitung increased sharply from 14.22% in 2018, to 15.48% in 2019, and reached 18.78% in 2020, making it the highest in Indonesia. Based on a May 2024 survey in Penyamun Village, Pemali District, early marriage in this area is generally triggered by promiscuity that causes pregnancy out of wedlock. As a result, many teenagers are married in series by their parents. This study aims to analyze the causes of early marriage in Penyamun Village with qualitative methods and phenomenological approaches. The findings of the study show that the attitude and relationship of parents that are not harmonious and indifference to children are the main factors. Teens who feel less attention from their parents often seek attention from male friends, potentially leading to pregnancy out of wedlock. In addition, the surrounding environment that does not support higher education and early marriage is considered a solution for adolescents who get pregnant out of wedlock. This condition is exacerbated by parents who choose to marry their children to avoid social stigma. Overall, factors such as disharmonious parental relationships, social environmental patterns, and out-of-wedlock pregnancies contributed significantly to the high rate of early marriage in Penyamun Village
Dampak Negatif Media Sosial Bagi Remaja Berdasarkan Undang-Undang Nomor 19 Tahun 2016 Tentang Perubahan atas Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik Sanusi, Sanusi; Sardo Afrizal Hasugian; Sella Triamami; Sofwan, Edi; Taufik Kurrohman
Bhumiputra: Jurnal Penelitian dan Pengabdian Masyarakat Global Vol. 2 No. 2 (2025): Juni
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/bhumiputra.v2i2.230

Abstract

Defamation is one of the criminal acts that fall into the qualification of insult. Defamation is regulated in Article 310 of the Criminal Code and in Article 27 Paragraph (3) of the Electronic Information and Transaction Law. The purpose of the existence of this legal rule on defamation is to protect the dignity and dignity of every person, especially regarding the honorable self-esteem (eer) and good name (goeden naam) of a person due to the use of social media that has a negative impact. The formulation of the problem discussed in this paper is to analyze (1) The regulation of the crime of defamation in the Criminal Code and Article 27 Paragraph (3) of the Law on Information and Electronic Transactions due to the use of social media that has a negative impact. The writing method used is normative research, which is research that relies on secondary data sources as the main reference data. The results obtained from the research were concluded (1) Regulations regarding the crime of defamation are regulated in Article 27 paragraph (3) of the Law on Information and Electronic Transactions. To determine whether the defamation element in the ITE Law has been fulfilled, it must refer to Article 310 of the Criminal Code. The negative impact caused is that the use of social media itself makes adolescents lazy and rarely socializes face-to-face with others so that it has the potential to make adolescents become anti-social individuals, addiction which leads to reduced time efficiency, consumption, mental health of adolescents, affects the decline of moral values and ethics of the younger generation, decreases the quality of critical thinking of adolescents, and the ease of being influenced by information that is not yet known to be true as seen from the ITE Law issued by the government to be a guideline in the implementation of Article 27 paragraph (3) of the ITE Law which aims to create legal certainty with solutions such as setting a healthy time limit; Build awareness of the emotional impact; Develop critical skills; Provide an understanding of online privacy; Focus on offline social interactions; Implementation of the ITE Law.
Co-Authors Afif Ramadhan, Afif Agus Freddy Maradonna Agus Freddy Maradonna, Agus Freddy AGUS PURWANTO Akhmad, Deka Mustapriadi Alfazah, Ahmad Alfi Arif Alfi Arif Ana Sapitri Andreani, Mery Wiega Andriana - Andriana . Andriana Andriana Angki A. Rachmat Astriani, Ria AYU LESTARI Bambang Wiyono Bayu Aprillianto Berlina Yudha Pratiwi, Berlina Yudha Bheta Sari Dewi Catur Budi Susilo, Catur Budi Clarissa, Ananda Dedek Sutinbuk Deri Kusmadeni Dewi Ayu P Dewi Yibta Nariasih Dewi, Heni Puspita Dini Eka Permatasari Djoko Supatmoko Edi, Mohammad Efik Yusdiansyah Elvi Sunarsih Fadilah, Maudy Arysta Farida Wahyu Ningtyias, Farida Wahyu Febri Arifiyanto, Dwi Fita Fitrianingsih Fitri Rizkiah Fitri, Mulyana Gibran Al-Hady Raksajaya Ginting, James Davidta Handayani, Uyun Hendrawan Santosa Putra Hudi Indra Bayu Indriatmiko, Pungki Jamhari Jamhari Jonimar, Jonimar Karnita , Karnita Kartika ., Kartika Kartika Kartika Kartika Kartika Kartono Kriatiana, Hana Kristina, Martha Legiran Legiran Mahendrati Dwiharja, Laksmi Maria Septiana Menacesi, Andre Mentari Candrasari Mihalda, Ze Refaldi Moh. Mashudi Arif Moh. Mashudi Arif, Moh. Mashudi MS, Dewi Sartika Mulyono, Resha Dwi Ayu Pangesti Munfarida Rizky Mutamimmah Murniani, Murniani Mustagis, Lailatul Fitriah Giyasul Nabiqa, Shalma Nining Ika Wahyuni Novi Wulandari Nurlita, Sindi Oksidelfa Yanto Oktaviani, Siska Aprilia Pangesti Mulyono, Resha Dwi Ayu Pangesti Mulyono, Resha Dwi Ayu Penti , Penti Pramesti Widyayanti Puspitasari, Puteri Rahma Safitri Rahmadhani, Tika Rendita Dwibarto Rico Januar Sitorus Ririn Irmadariyani Risca Kurniasari Agus Sugiono Rofi Nur Ariffadia Rohmat , Rohmat Rufi'i Safitri, Syifa Samuel Soewita Sanusi Sanusi Sardo Afrizal Hasugian Sarjaniati, Sri Yeyen Sastriyadi, Erik Sella Triamami Septi , Septi Septiriyanti, Diyah Setyawati, Dewi Siswanto , Siswanto Siti Ainul Wida Sofwan, Edi Sudarno Sudarno Suwarno, Ernawati Syarah Widia Islamiati Rustawa Theresia Susetyarsi Toto Tohir Tri Candra Setiawati Tutus Julantika Tutus Julantika Wasito Wasito Wati , Wati Widiya , Widiya WULAN PURNAMASARI, WULAN Wulandari, Fenny Yuhemy Zurizah Yunindyawati Yunindyawati Yurnani , Yurnani Yusniar , Yusniar