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Akuntasi Keuangan pada Dana Desa di Desa Grinting Brebes Roni Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.3119

Abstract

This study aims to conduct an in-depth analysis of the implementation of financial accounting principles for village funds in the management of funds in Grinting Village, Bulakamba District, Brebes Regency. The research focuses on all stages of village fund management, including planning, implementation, administration, reporting, and accountability, which are essential elements of sound financial governance. A descriptive qualitative approach was employed to provide a comprehensive understanding of the observed phenomenon. Data were collected through in-depth interviews with village officials, direct observations of the fund management process, and document analysis, encompassing both primary and secondary data. The findings reveal that the application of financial accounting principles for village funds in Grinting Village generally complies with the provisions stipulated in the Minister of Home Affairs Regulation (Permendagri) Number 113 of 2014 concerning Village Financial Management. Furthermore, the principles of transparency, accountability, participation, orderliness, and budget discipline were applied in managing the 2024 fiscal year village funds. However, the study also identified several challenges, such as limited human resources with adequate accounting knowledge and the suboptimal use of technology in the reporting process. These constraints may affect the effectiveness and efficiency of village fund management. Therefore, improvement efforts are necessary, including capacity building for village officials, continuous training, and the utilization of information technology to support more transparent, accountable, and regulation-compliant financial management practices.  
Advanced Education Based on Effective Learning Book Guide Motivative to Improve Ability to Write Short Storie Erlita Erlita; Sam Hermansyah; Roni Roni
Edumaspul: Jurnal Pendidikan Vol 8 No 1 (2024): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This research focused on entrepreneurship education-based learning within motivation guidebook. The purpose of the research was to determine the effectiveness of the entrepreneurship education-based learning within motivation guidebook on students ' short stories writing skills. This research was a quantitative type of research. It was conducted to students of grade XI in SMA Negeri 6 Sidrap. Data collection method was a short stories writing test. Data analysis was conducted by t-test formula to determine whether there was an improvement before and after the treatment. The results of the research indicated that value of t count was 6.62 and on 5% significance, n = 30, t table = 1.68. The t count was higher than t table , meaning that Ha was acceptable. Thus, the learning of entrepreneurship education-based short story writing within motivation guidebook was effective to develop short story writing skills.
The Influence of Credit Interest Rates and Third Party Funds on Credit Distribution at PT B PR BKK Banjarharjo, Brebes Regency Muhammad Fahmi Hidayat; Nasiruddin Nasiruddin; Dumadi Dumadi; Anisa Sains Kharisma; Roni Roni
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.970

Abstract

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.
Internal Control Systems and Local Government Financial Performance: The Mediating Effects of Accountability and Transparency Roni Roni; Mattalatta Mattalatta; Andi Hidayat
Vifada Management and Digital Business Vol. 2 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/79fnh507

Abstract

The purpose of this study is to analyze the effect of internal control systems on accountability, transparency, and local government financial performance in Mamuju Regency, West Sulawesi Province. In addition, this study aims to examine the effect of accountability and transparency on local government financial performance, as well as to analyze the indirect effect of internal control systems on financial performance through accountability and transparency. This study employs a quantitative approach, with data collected through a questionnaire. The sample consists of 107 civil servants (ASN) in Mamuju Regency, West Sulawesi Province, who are directly involved in regional financial management, including those working in the Regional Financial and Asset Management Agency (BPKAD), Inspectorate, and other local government agencies (OPD). Statistical analysis was conducted using SPSS software with path analysis, and the Sobel test was applied to examine mediation effects. The results of the study indicate that: (1) internal control systems have a positive and significant effect on accountability in Mamuju Regency, West Sulawesi Province; (2) internal control systems have a positive and significant effect on transparency; (3) internal control systems have a positive and significant effect on local government financial performance; (4) accountability has a positive and significant effect on local government financial performance; (5) transparency has a positive and significant effect on local government financial performance; (6) internal control systems have a positive and significant indirect effect on financial performance through accountability; and (7) internal control systems have a positive and significant indirect effect on financial performance through transparency.
Understanding the Basic Concepts and Scope of Excellent Service in Professional Practice at the UNESA Global Engagement Directorate Slamet Setiawan; Beni Setiawan; Farij Ibadil Maula; Roni Roni; Raka Prasetyo Nurhaddi; Prisilia Joyceline Atmojo
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.658

Abstract

Understanding the basic concepts and scope of excellent service is the main foundation in building a culture of service excellence in higher education. The purpose of this chapter is to describe the professional practices of the UNESA Global Engagement (UGE) Directorate in implementing the values of service excellence in a tangible and sustainable manner. The conceptual basis is rooted in the Grand Theory of Parasuraman, Zeithaml, and Berry (1988) on Service Quality (SERVQUAL), which emphasizes five main dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy. This theory serves as a foundation for understanding the meaning of service, the definition of excellent service, and the application of its basic concepts in the context of academic and international services in higher education. As a result, service practices at the UGE Directorate show that service excellence is not only realized through administrative systems and procedures, but also through the internalization of the values of professionalism, empathy, and commitment to the satisfaction of global partners. The implementation of a responsive, solution-oriented, and real-time cooperation information system (SIMKERMA) is a tangible representation of the integration of digital efficiency and a human touch in university public services. The recommendations from this chapter emphasize the importance of strengthening human resource capacity that is adaptive to global dynamics, optimizing digital technology to accelerate service processes, and establishing a structured, measurable, and sustainable ecosystem of excellent service to strengthen the university's position as an internationally competitive institution.
Pancasila dan Maqashid al-Syari’ah: Integrasi Nilai Kebangsaan dan Hukum Islam dalam Penguatan Hukum Keluarga di Indonesia Mohamad Badrun Zaman; Amelia Sholeha; Hilda Kumala Wulandari; roni roni
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 5 No. 4 (2026): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v5i4.8757

Abstract

This article aims to analyze the integration of the values of Pancasila with the principles of Maqashid al-Sharia in strengthening family law in Indonesia. The background of this research is based on the importance of developing a family law system that is not only oriented toward legal certainty but also toward justice and the welfare of the family. In the context of Indonesia’s religious and plural society, the integration between national values and the principles of Islamic law becomes a relevant approach in constructing a more comprehensive paradigm of family law. This study employs a normative legal research method with conceptual, philosophical, and statutory approaches. The research data were obtained through library research, including various academic literature, legal doctrines, and regulations related to family law, such as Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan and Kompilasi Hukum Islam. The results of the study indicate that there is a significant alignment between the values contained in Pancasila and the principles of maqāṣid al-sharī‘ah, particularly in the protection of religion, life, intellect, lineage, and property. This alignment demonstrates that the integration between national values and the principles of Islamic law can serve as a philosophical foundation for strengthening family law in Indonesia. Furthermore, this study shows that such value integration has been reflected in various family law regulations as well as in the practices of religious courts in Indonesia. Therefore, the integrative approach between the values of Pancasila and maqāṣid al-sharī‘ah needs to be continuously developed in order to build a family law system that is more responsive to social dynamics and oriented toward justice and family welfare.
Optimalisasi Potensi Alam Berbasis Kearifan Lokal Maballo sebagai Upaya Pemberdayaan Masyarakat Desa Rippung Misrain Silele; Roni Roni; Rindi Antika; Monica Irawati; Johan Bongga; Palma Pasolang; Astin Riri; Rezky Valentina; Stevia Mangalik; Reilianti Randan; Mery Mery
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 3 No. 3 (2026): Agustus: Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v3i3.3500

Abstract

Community Service Program (KKN-T) is a form of implementation of the Tri Dharma of Higher Education that integrates education, research, and community service. This study aims to describe the optimization of natural potential based on the maballo local wisdom as an effort to empower the community of Rippung Village, Messawa Sub-district, Mamasa Regency. Maballo is understood as the spirit of togetherness of the local community in building and empowering local potential collectively. The method used was participatory qualitative description, carried out through initial observation and coordination, work plan preparation, active community involvement, and periodic evaluation. Four priority programs were implemented, namely greening in six hamlets, worship services at the Toraja Mamasa Church (GTM), educational service in schools, and social service activities. The results show that all programs were successfully implemented and provided benefits for both students and the community, particularly in reviving the spirit of mutual cooperation (gotong royong) in line with the maballo value. Obstacles found include limited road access, transportation, and uneven community participation. This program recommends that the village government and community continue the greening and mutual cooperation activities independently, strengthen multi-stakeholder collaboration, and continue to develop the maballo local wisdom as social capital for the sustainable empowerment of Rippung Village.