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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 Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming 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 Journal of Community Empowerment Jurnal Kajian Ekonomi dan Perbankan Syariah Dimas Canthing
Neni Nurhayati
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering 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 Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Analisis Perubahan Sistem Keuangan dan Kinerja Rumah Sakit Sebelum dan Sesudah Berstatus Badan Layanan Umum Daerah (Studi Kasus Pada RSUD 45 Kuningan) Dadang Suhendar; Neni Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 1 (2016): 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.v2i1.2382

Abstract

Penelitian ini berusaha mengungkapkan bagaimana perubahan status keuangan dan kinerja rumah sakit sebelum dan sesudah berubah status menjadi Badan Layanan Umum Daerah (BLUD). Jenis penelitian yang digunakan adalah penelitian kualitatif dengan metode studi kasus. Sumber data yang digunakan adalah sumber data primer dan sekunder. Teknik analisa yang digunakan adalah dengan metode analisa interaktif yaitu dengan reduksi data (Data Reduction), penyajian data (Data Display), dan penarikan kesimpulan (Conclusion Drawing). Lokasi penelitian yaitu Rumah Sakit Umum Daerah (RSUD) 45 Kuningan Jawa Barat. Waktu penelitian dilakukan selama 6 (enam) bulan dari bulan April sampai dengan September 2015.Hasil Penelitian menunjukkan Kinerja Rumah Sakit Umum dari sebelum BLUD ke BLUD meningkat dan menunjukkan trend yang lebih baik, hal tersebut dikarenakan RSUD setelah berstatus menjadi BLUD memiliki fleksibiltas dalam mengelola anggaran, membelanjakan anggaran, dan menjalankan proses bisnisnya. Dengan demikian berarti RSUD 45 telah berusaha memperbaiki kinerjanya baik di bidang keuangan maupun pelayanan kepada masyarakat sesuai yang telah diamanatkan sebagai BLUD penuh serta melakukan berbagai inovasi dan strategi demi mencapai efisiensi maupun efektifitas keuangan dan pelayanan
THE EFFECTIVENESS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE Neni Nurhayati; Dendi Purnama; Arum Sekaraji
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.963

Abstract

The purpose of this research is to produce a model that can explain the influence of Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level and Size of Regional Government on Regional Government Financial Performance. This research method uses descriptive and verification methods. The population of this study, namely the Budget and Balance Sheet Realization Reports for all districts in the Nusa Tenggara Islands for the 2016-2020 period, was obtained as many as 37 districts. The technique of determining the sample uses a saturated sample. The data analysis technique used is panel data regression analysis. The results showed that Intergovernmental Revenue, Capital Expenditures, Level of Regional Wealth and Size of Local Governments had a positive effect on the Financial Performance of Local Governments. Keywords: Regional Government Financial Performance, Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level, Size of Regional Government
Komitmen Organisasi, Pengendalian Internal, Kesesuaian Kompensasi terhadap Kecurangan Pengelolaan Keuangan Desa dengan Moralitas Individu sebagai Variabel Moderasi Neni Nurhayati
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 13 No 01 (2022)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v13i01.6825

Abstract

This study aims to determine organizational commitment, internal control, and compensation suitability against fraudulent village financial management with individual morality  as a moderating variable in Kuningan Regency. In this study using descriptive and verification methods. The subjects of this study were village government officials consisting of village heads, secretaries, and financial officers at the village government in Ciwaru, Cibingbin, Darma, and Cibeureum sub-districts in Kuningan district. The sampling technique in this study is simple random sampling. The analysis test in this study used instrument test, classical assumption test, multiple linear regression test, MRA test, coefficient of determination test, hypothesis test using SPSS 20.0 program. The data obtained in this study were obtained from the field, namely the distribution of questionnaires. The results of this study indicate that, organizational commitment, internal control and compensation suitability  have a positive and significant effect on fraudulent village financial management. individual morality strengthens organizational commitment, internal control and compensation suitability against fraudulent village financial management.
EFFECT OF QUALITY OF HUMAN RESOURCES, UTILIZATION OF TECHNOLOGY AND APPLICATION OF SAP ON THE RELIABILITY OF FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEM AS A VARIABLE MODERATION Neni Nurhayati
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the quality of human resources, the use of information technology, and the application of accrual-based government accounting standards on the reliability of village government financial reporting with internal control systems as a moderating variable. This type of research uses quantitative research methods, with a population of 361 villages in Kuningan Regency and a total sample of 190 villages, namely financial officers or treasurers as respondents. The sampling technique used is probability sampling technique. The data collection technique used a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that the quality of human resources, the use of information technology, internal control systems, organizational commitment, and the application of accrual-based accounting standards together have a positive effect on the reliability of village government financial reporting.
PELATIHAN PERENCANAAN KEUANGAN USAHA YANG TEPAT BAGI PELAKU UMKM DAN KELOMPOK PKK DI DESA GANDASOLI Dendi Purnama; Teti Rahmawati; Neni Nurhayati
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.247

Abstract

MSME actors in Gandasoli Village still combine business money and personal money so it is difficult to know the benefits achieved and losses experienced and have not fully identified the costs so that they cannot reduce their business expenses. The purpose of this service is to provide knowledge and skills about business financial planning and compile the right business budget for MSME actors and PKK mothers. The participants who attended this activity were 26 people consisting of MSME actors and PKK mothers in Gandasoli Village. This activity was carried out on December 12, 2022. The methods used in the implementation of service are training using technical information presentations and simulation methods as well as assistance with individual and classical approaches. The results of this activity can increase knowledge and skills in planning business finances and compiling the right business budget. This is evidenced by their ability to practice budgeting, identifying costs and separating personal money and business money and projecting profit and loss simply
PENGARUH INTENSIFIKASI DAN EKSTENSIFIKASI PAJAK DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DENGAN DIMODERASI PELAKSANAAN GOOD GOVERNANCE PADA KABUPATEN / KOTA DI WILAYAH III CIREBON Neni Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 01 (2015): 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.v1i01.1423

Abstract

Penelitian bertujuan untuk menganalisis intensifikasi dan ekstensifikasi pajak dan retribusi daerah dalam meningkatkan Pendapatan Asli Daerah dengan dukungan pelaksanaan Good Governance. Penelitian dilakukan pada SKPD Pengelola Pajak dan Retribusi Daerah Se-Wilayah III Cirebon dengan jumlah responden 100 SKPD. Pengambilan sampel menggunakan teknik proporsional sampling.  Dalam menganalisis data digunakan metode deskriptif-analisis dan metode analisis kuantitatif menggunakan Moderated Structural Equation Modeling (M-SEM).Hasil penelitian menunjukkan adanya pengaruh positif Intensifikasi pajak dan retribusi daerah terhadap peningkatan Pendapatan Asli Daerah (PAD),  Ekstensifikasi pajak dan retribusi daerah berpengaruh positif terhadap peningkatan Pendapatan Asli Daerah (PAD), serta pelaksanaan good governance mampu memperkuat pengaruh intensifikasi pajak dan retribusi daerah terhadap peningkatan PAD, sedangkan  pelaksanaan good governance tidak memperkuat pengaruh ekstensifikasi pajak dan retribusi daerah terhadap peningkatan PAD. Kata kunci: pendapatan asli daerah, good governance, intensifikasi, ekstensifikasi, pajak daerah, retribusi daerah
SYSTEMATIC LITERATURE REVIEW: TATA KELOLA KOLABORATIF DALAM SEKTOR PUBLIK Neni Nurhayati; Arief Rahman
Jurnal Agregasi Vol 11 No 1 (2023)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v11i1.9207

Abstract

Abstrak Meningkatnya masalah yang kompleks dan saling bergantung pada sektor publik menyebabkankebutuhan akan kerja sama dan kolaborasi menjadi semakin mendesak. Inovasi melalui kolaborasimerupakan esensi dari konsep inovasi terbuka yang harus mencari interaksi dengan agen eksternaluntuk menciptakan ide dan meningkatkan pelayanan. Karya ini terdiri dari 25 artikel tinjauansistematis literatur untuk mensintesis dan meninjau secara kritis tentang collaborative governancepada sektor publik. Tujuan secara rinci sebagai berikut: meringkas bukti tentang fenomena dankarakteristik collaborative governance; menganalisis variabel pendukung collaborative governance;dan menganalisis bidang penerapan collaborative governance pada sektor publik. Temuan penulismenunjukkan bahwa: Pertama, beberapa tahun terakhir ini minat untuk berkolaborasi dalamkebijakan publik semakin meningkat; Menanggapi sifat yang saling berhubungan dan kompleks dariisu-isu yang sekarang dihadapi pemerintah, para akademisi dan praktisi sama-sama memusatkanperhatian pada proses tata kelola yang mengaburkan batas antara sektor publik, swasta, danmasyarakat; Kedua, banyak karakteristik collaborative governance sebagai inovasi kolaboratif yangbelum dijadikan variabel penelitian; Sebagian besar variabel yang digunakan lebih dominan ke faktoreksternal organisasi. Ketiga, collaborative governance banyak menyinggung teknologi dan masihbanyak bidang layanan publik yang belum diteliti dalam penerapannya; sebanyak 19 bidangpenerapan collaborative governance telah dianalisis dalam karya ini.
Analyze Potential And Mitigate Business Risks For Women Entrepreneurs Teti Rahmawati; Dendi Purnama; Neni Nurhayati
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.270

Abstract

Kuningan Regency is ranked 19th for the number of MSMEs in each district. So, it must continue to be pursued to increase public interest in starting a business. We strive to be involved in assisting the community to improve the economy through assistance to the community for fostering entrepreneurial spirit, financial planning, and managing potential business risks. With the application of a measurable understanding of potential risks and mastering how to mitigate risks before starting a business, it is hoped to increase the enthusiasm of community members to start a business and succeed in running their business. Especially for PKK mothers and female heads of households as training participants plus youth organizations. This service activity aims to provide knowledge to understand and analyze potential business risks and improve the ability to mitigate business risks in the morning for prospective women entrepreneurs and youth organizations in Gandasoli Village. From the evaluation results, it was found that out of 37 participants, most of them understood the meaning of risk and the types of risks that could potentially arise when they would carry out business activities. Participants have also been able to identify the risks of the business plan that they will do.
Peningkatan Produktivitas BUMDes untuk Pemberdayaan Masyarakat dan UMKM dalam Mewujudkan Ekosistem Ekonomi Digital Iman Teguh; Neni Nurhayati; Arief Nurhandika
SINAR SANG SURYA Vol 8, No 1 (2024): FEBRUARI 2024
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v8i1.3118

Abstract

Desa Cinyasag yang terletak di Kecamatan Panawangan Kabupeten Ciamis, Jawa Barat menyimpan potensi kekayaan alam yang berlimpah. Salah satu potensinya ialah sebagai penghasil Kopra kualitas ekspor dan produk berbahan dasar kelapa. Akan tetapi, pemasaran yang dilakukan masih menggunakan mekanisme konvensional dan skala cakupannya masih sempit. Selain itu pemahaman penjulalan produk secara online masih sangat rendah. Diperlukan pendekatan yang lebih terstruktur untuk pemberdayaan masyarakat dan UMKM yang lebih masif dan membutuhkan koordinator agar mampu mewadahi setiap lapisan masayarakat tanpa terkecuali. Strategi pemasaran secara digital yang ditujukan hanya untuk UMKM tidak akan efektif karena tidak mampu memberikan peluang untuk setiap lapisan masyarakat. Dengan demikian BUMDes berperan penting dalam hal ini untuk menumbuhkan ekosistem ekonomi digital di desa dengan sasaran utama untuk pemberdayaan masyarakat secara menyeluruh dan mendukung serta meningkatkan daya saing UMKM sebagai ujung tombak perekonomian di Indonesia. Kegiatan pengabdian masyarakat ini dilakukan untuk mengelola potensi yang salaing menguntungkan antara BUMDes, UMKM, dan masyarakat secara menyeluruh. Kegiatan ini dilakukan dengan metode penyuluhan dan pelatihan teknis, serta dilanjutkan dengan pendampingan secara daring. Hasil kegiatan pengabdian masyrakat ini BUMDes mempu memahami konsep dan arah untuk menumbuhkan ekosistem ekonomi digita, dan mengelola toko online di Shopee yang berfokus pada produk lokal yang diproduksi oleh UMKM dan masyarakat setempat yang saling mengungtungkan.. Bagi masyarakat umum yang belum produktif (pada usia produktifnya) dan masih rendah minat wirausahanya menjadi tantangan bagi kami untuk terus mendampingi demi terwujudnya pemberdayaan masayarakat yang lebih baik dan kemajuan UMKM di Desa Cinyasag.
DINAMIKA PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ARGIKULTUR DI INDONESIA Hamzah, Amir; Nurhayati, Neni; Hafifah, Nurul
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.11916

Abstract

In the context of global business dynamics and transparency demands, disclosing biological assets in financial statements becomes crucial for companies to navigate the complexities of evaluating and adapting to international accounting standards. This research aims to analyze the factors influencing the disclosure of biological assets. The research methodology employed is descriptive and verificative, focusing on agricultural companies listed on the Indonesia Stock Exchange. The population comprises annual reports from agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 41 companies multiplied by the years, resulting in 164 data points. The sampling technique used is purposive sampling, with a sample size of 27 companies from 2018 to 2021, amounting to 108 observation data points. The data analysis technique involves classical assumption tests, panel data regression, determination coefficient tests, and hypothesis testing using Eviews software. The results indicate that, partially, the intensity of biological assets and managerial ownership significantly positively affect the disclosure of biological assets, while profitability has a significant negative impact on the disclosure of biological assets.. Keywords: Intensity of biological assets, managerial ownership, profitability, disclosure of biological assets
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 Martika, Lia Dwi Maryami, Mimi Mustika Mustika Nurfadilah, Annisa Nurhandika, Arief Oktaviani Rita Puspasari Purnama, Dendi Rinda Apriliani Samiati, Tita Samugra, Biru Dean Sri Rahayu Sri Wijayatri Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati