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All Journal Logika : Jurnal Penelitian Universitas Kuningan Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) J-MAS (Jurnal Manajemen dan Sains) Profita : Komunikasi Ilmiah dan Perpajakan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JRA: Jurnal Riset Akuntansi Jurnal Agregasi Indonesian Journal Of Business And Economics Kajian Akuntansi JASS (Journal of Accounting for Sustainable Society) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) IJPD (International Journal Of Public Devotion) MAHESA : Malahayati Health Student Journal Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Ekonomi MOVE: Journal of Community Service and Engagement Jurnal Karya Abdi Masyarakat Jurnal Kajian Ekonomi dan Perbankan Syariah Dimas Canthing
Neni Nurhayati
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Penguatan UMKM Melalui Pemanfaatan Media Sosial dalam Meningkatkan Jangkauan Pemasaran Produk Handcraft Desa Babakanmulya Kuningan Jabar Neni Nurhayati
International Journal of Public Devotion Vol 3, No 2 (2020): Volume 3 Number 2 December 2020
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v3i2.2095

Abstract

Permasalahan UMKM handcraft di Desa Babakanmulya adalah kesulitan dalam media pemasaran dan masih rendahnya kompetensi Sumber Daya Manusia (SDM) dalam memanfaatkan media sosial sebagai sarana dalam memasarkan produk handcraft. Adanya permasalahan tersebut menjadi perlu adanya sebuah pelatihan terkait optimalisasi penggunaan media sosial sebagai upaya memperluas jangkauan pemasaran produk. Tujuan pelaksanaan pengabdian kepada masyarakat ini adalah untuk memberikan pemahaman, pengetahuan dan wawasan mengenai optimalisasi penggunaan media sosial dalam upaya meningkatkan jangkauan pemasaran produk handcraft . Metode pengabdian yang digunakan yaitu ceramah, workshop, praktik, dan evaluasi kegiatan. Hasil dari pengabdian kepada masyarakat ini berupa terciptanya media promosi produk sebagai sarana pemasaran serta meningkatnya pengetahuan dan keterampilan pemilik UMKM dalam pemanfaatan media sosial sebagai strategi  meningkatkan jangkauan pemasaran produk handcraft.
Investment Need Plans Analysis Using ICOR Method in Kuningan Regency as Metropolitan Cirebon Raya Neni Nurhayati; Dadang Suhendar
Indonesian Journal Of Business And Economics Vol 1, No 2 (2018)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v1i2.1465

Abstract

This paper aimed at answering the goal of establishing Cirebon Raya Metropolitan as a center for economic development. Accelerated development is needed to increase economic growth in Kuningan Regency as one of the Greater Cirebon Metropolitan Area by increasing investment realization. Because one of the determinants of economic growth is investment, an analysis of the investment needs plan and data on investment sectors that are potential to be developed in Kuningan District are needed. Through this research, accurate data is obtained about the condition and development of investment in Kuningan Regency.To achieve this goal, an analytical description research method was conducted with data sources in the form of primary data and secondary data sourced from DPMTPSP, Bappeda, and BPS in Kuningan Regency related to Sectoral GRDP and investment data in both Kuningan and West Java Provinces. The data analysis technique uses the Incremental Capital Output Ratio (ICOR) method. This study lasted for 1 (one) year. The results of the study show that in welcoming the Greater Cirebon Metropolitan, the investment in the base sector in Kuningan Regency must be focused on the development of the Education Services, Transportation and Warehousing sector, and the agricultural and tourism products processing industries based on Agriculture, and natural resource potential.
Analysis Of Factors Affecting Fiscal Stress In Local Goverments (Case Studies in Districts Kunci Bersama Areas for the Period of 2015 - 2019) Neni - Nurhayati
Indonesian Journal Of Business And Economics Vol 3, No 2 (2020)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v3i2.3820

Abstract

ABSTRACTThis study aims at determining the effect of local revenue and capital expenditure on Fiscal Stress in the Kunci Bersama Area in 2015-2019. The population of this study is the district/city government in the Kunci Bersama Area. The entire population becomes a sample called the saturated sample (census). This study has 45 data observations derived from 9 districts/cities' financial statements for the 2015-2019 period. The data used in this study is secondary data in the form of a Budget Realization Report in the Kunci Bersama Areas for the 2015-2019 Period. The hypothesis testing tool in this study is the Eviews 9 software. From the test results, it is found that local revenue and capital expenditure affect fiscal stress. Local revenue has a negative effect on fiscal stress, while capital expenditure positively affects fiscal stress.
Factors Affecting The Performance of Accounting Information Systems with Gender as a Moderating Variable Neni Nurhayati
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.375

Abstract

This study aims to determine and analyze the effect of AIS user satisfaction, AIS personal technical ability, training and education of AIS users on AIS performance with gender as a moderating variable in all offices in Kuningan Regency either simultaneously or partially. The research method used is descriptive and verification methods. The research population is in all offices in Kuningan Regency as many as 18 offices in Kuningan Regency. Calculation of the sample using the slovin formula so that the sample is obtained as many as 74 respondents. Then the sampling was carried out using probability sampling technique with simple random sampling technique. The data collection technique uses a questionnaire distributed to all offices in Kuningan Regency, while the data analysis technique uses multiple regression analysis and moderate regression analysis (MRA). The results showed that AIS user satisfaction, AIS personal technical ability, training and education of AIS users had a simultaneous and significant effect on AIS performance. AIS user satisfaction, AIS personal technical ability, training and education of AIS users partially have a positive and significant effect on AIS performance. Gender moderates the effect of AIS user satisfaction, AIS personal technical ability, training and education of AIS users on AIS performance.
Kompetensi Aparatur Desa, Pemanfaatan Sistem Keuangan Desa, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Isyah Jamiatus Sholihah; Neni Nurhayati; Dendi Purnama
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v13i3.001

Abstract

There were irregularities and abuse of authority by village officials in the use of village funds, resulting in manipulation of financial report data which made financial reports unable to be relevant and reliable. This study aims to analyze the effect of village apparatus competence, utilization of the village financial system (siskeudes), and internal control systems on the quality of financial reports. This research method used is descriptive and verification methods. The population in this study were all 35 village governments in Talaga and Maja districts with units of analysis including; village head, head of finance/treasurer, and village consultative body (BPD) which means there are 105 respondents. Determination of the sample in this study using a saturated sample of 105 respondents. Data collection techniques using a questionnaire or questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study found that the competence of village officials, the utilization of the village financial system (siskeudes), and the internal control system had a positive and significant effect on the quality of financial reports.
Factors Affecting Transparency And Accountability Of Village Fund Allocation Management Neni Nurhayati; Amir Hamzah; Oktaviani Rita Puspasari; Sri Wijayatri
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.7240

Abstract

This study aims at analzing the effect of presentation of accountability reports and accessibility toward transparency and accountability of village allocation management (ADD). The method used in this research is descriptive and verification method. The sampling technique used is purposive sampling obtaind 102 respondents. The data analysis technique used is Structure Equation Modeling (SEM). The results of the study are presentation of accountability reports and accessibility has positive effect on transparency of village allocation management (ADD), presentation of accountability reports and accessibility has positive effect on accountability of village allocation management (ADD).    
FAKTOR-FAKTOR PENDUKUNG AKUNTABILITAS PENGELOLAAN KEUANGAN DESA Neni Nurhayati; Dendi Purnama; Mustika Mustika
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i2.4072

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pengawasan Badan Permusyawaratan Desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa dengan sistem keuangan desa sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah pemerintah desa se-Kecamatan Talaga dan Kecamatan Maja. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia (SDM), pengawasan Badan Permusyawaratan Daerah (BPD), partisipasi masyarakat, dan sistem keuangan desa secara parsial berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa. Kualitas SDM dan pengawasan BPD berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa sedangkan partispasi masyarakat tidak berpengaruh terhadap sistem keuangan desa. Sistem keuangan desa mampu memediasi kualitas SDM, pengawasan BPD dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa. Implikasi dari penelitian ini untuk mewujudkan asas pengelolaan keuangan desa yang akuntabel diperlukan SDM yang berkualitas, Badan Permusyawartan Desa bertugas mengawasi secara baik dan selalu melibatkan masyarakat dalam rapat perencanaan pembangunan maupun pelaksanaan pembangunan desa jangka pendek maupun jangka panjang dan mengungkapkan penggunaan dana secara akuntabel dan transparan. ABSTRACTThis study aims to analyze the influence of the quality of human resources, supervision of the Village Consultative Body and community participation on the accountability of village financial management with the village financial system as an intervening variable. This research uses descriptive and verification methods. The population in this study is the village government in Talaga and Maja sub-districts. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the quality of human resources (HR), supervision of the Regional Consultative Body (BPD), community participation, and the village financial system partially have a positive effect on village financial management accountability. The quality of human resources and supervision of the BPD has a positive effect on the accountability of village financial management, while community participation has no effect on the village financial system. The village financial system is able to mediate the quality of human resources, BPD supervision and community participation in the accountability of village financial management. The implication of this research is that to realize the principle of accountable village financial management, quality human resources are needed. The Village Consultative Body is tasked with supervising properly and always involving the community in development planning meetings and implementing short and long-term village development and disclosing the use of funds in an accountable and transparent manner.
SISA LEBIH PEMBIAYAAN ANGGARAN DAN DESENTRALISASI FISKAL TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT Neni Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.4373

Abstract

The purpose of this research is to find out the effect of remaining more budget financing and fiscal decentralization on capital expenditure in districts/cities in the Region West Java period of 2015-2019. This research used secondary data in the form from Realized Local Government Budget obtained from Directorate General of Regional Fiscal Balance (DJPK).The population of this research is the report on government budget realization of districts/cities in West Java period of 2015-2019. All data is collected by sampling quota. The sample amounted to 105 financia report data. The analytical methods used in this research are the descriptive and statistic method of regression analysis of data panels including testing of hypotheses through F test, t-test and coefficient of determination (R2). The test model selection in this research is Fixed Effect. Based on the results of this research shows that remaining more budget financing and fiscal decentralization are simultaneously affecting capital expenditure. Partial remaining more budget financing variables and fiscal decentralization have a positive and significant impact on capital expenditure.Keywords: Remaining More Budget Financing, Fiscal Decentralization, , Capital Expenditure.
Pengaruh Budget Ratcheting Terhadap Hubungan Antara Pendapatan Asli Daerah dan Belanja Daerah Pada Kabupaten/Kota di Wilayah III Cirebon Neni Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.3851

Abstract

This study aims to examine the effect of the Original Revenue on Regional Expenditure and examine the effect of Budget Ratcheting in moderating the influence of the Original Revenue on Regional Balanja. Tests on the effects of moderation and major effects by using regression analysis were done by tiered regression analysis method. There are two regression equations used, namely (1) by entering the main independent variable and moderating in one equation and then (2) adding a new independent variable in the form of the interaction of the two independent variables. Research subjects that serve as a place / location to conduct empirical studies are the Regional Financial and Asset Management Board and the Central Bureau of Statistics in: Kuningan District, Cirebon Regency, Cirebon City, Majalengka Regency and Indramayu Regency. This research is planned to be conducted for 6 (six) months, from April to September 2017. The results show that the original revenue influences regional expenditure and budget ratcheting effect on the relationship between the original revenue with regional spending.Keywords: Local Original Revenue, Regional Expenditure, Budget Ratcheting,
ANALISIS OPTIMALISASI PENERIMAAN DAERAH SEKTOR PARIWISATA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KUNINGAN Neni Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.3392

Abstract

Penelitian ini bertujuan untuk menganalisa potensi maupun kontribusi serta strategi optimalisasi sektor pariwisata dalam meningkatkan  Pendapatan Asli Daerah (PAD) di Kabupaten Kuningan. Populasi dalam penelitian ini adalah PDRB Sektoral dihitung berdasarkan harga konstan Tahun 2000 serta data Laporan Realisasi Anggaran tahun 2011 sampai dengan 2018. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Analisis yang digunakan dalam penelitian ini dibagi menjadi beberapa tahap yaitu dengan Location Quotient (LQ), analisis regresi berganda, dan SWOT analysis.Hasil penelitian menunjukan bahwa strategi optimalisasi yang dapat dilakukan dalam rangka meningkatkan PAD dari sektor pariwisata adalah sebagai berikut: mengoptimalkan kolaborasi lembaga pengelola pariwisata, mengoptimalkan kegiatan pemasaran dan promosi pariwisata, kerjasama dan kolaborasi dengan berbagai pihak terkait seperti desa, pemerintah daerah, swasta, intelektual, bahkan komunitas, serta membuat kawasan strategis pariwisata di Kabupaten Kuningan yang dikembangkan secara focus.Kata kunci      : Pendapatan Asli Daerah, Kabupaten Kuningan, Pariwisata
Co-Authors AA Sudharmawan, AA Amir Hamzah Amir Hamzah Arief Nurhandika Arief Rahman Arief Rahman Arum Sekaraji Ayus ahmad Yusuf Dadang Suhendar Dadang Suhendar Enung Nurhayati, Enung Hadri Kusuma Hafifah, Nurul Iman Teguh Isyah Jamiatus Sholihah Khairiah, Rahayu Maryami, Mimi Mustika Mustika Nurhandika, Arief Oktaviani Rita Puspasari Purnama, Dendi Rinda Apriliani Samiati, Tita Sri Rahayu Sri Wijayatri Suhendar, Dadang Teti Rahmawati