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All Journal JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Nursing News : Jurnal Ilmiah Keperawatan Kubik JURNAL EDUCATION AND DEVELOPMENT Edumaspul: Jurnal Pendidikan Unes Law Review Jurnal Ilmiah Wahana Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi e_Jurnal Ilmiah Riset Akuntansi E-JRM Jurnal Kendali Akuntansi Journal of Management and Creative Business Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Perspektif: Jurnal Pendidikan dan Ilmu Bahasa Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Roni Roni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Pengaruh Literasi Keuangan dan Literasi Pajak terhadap Pengelolaan Keuangan UMKM : (Studi Kasus di UMKM Mitra Mandiri Kabupaten Brebes) Rena Widayanti; Dumadi Dumadi; Mohamad Badrun Zaman; Roni Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2335

Abstract

This study aims to identify and analyze the influence of financial literacy on financial management, tax literacy on financial management, as well as the simultaneous influence of financial literacy and tax literacy on financial management in UMKM Mitra Mandiri, Brebes Regency. The study population consisted of 120 individuals, and the sample was determined using the Slovin formula with an incidental sampling technique, resulting in 92 respondents. Primary data were obtained from respondents’ questionnaire answers. Hypothesis testing was conducted using SPSS 25. The theoretical foundation employed includes the Theory of Planned Behavior (TPB), financial management in MSMEs, financial literacy, and tax literacy. The results indicate that both financial literacy and tax literacy have a positive and significant influence on the dependent variable, financial management, whether partially or simultaneously, in UMKM Mitra Mandiri, Brebes Regency.
Pengaruh Kebijakan Kepala Daerah, dan Pembangunan Ekonomi Pedesaan terhadap Kesejahteraan Masyarakat : (Studi Kasus Kecamatan Pabedilan Kabupaten Cirebon) Risma Amelia; Roni Roni; Mohamad Badrun Zaman; Dumadi Dumadi; Anisa Sains Kharisma
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2338

Abstract

This study was conducted to examine the influence of Regional Head Policies and Rural Economic Development on Community Welfare in Pabedilan Subdistrict, Cirebon Regency. The purpose of this research was to determine the partial and simultaneous effects of these two independent variables on community welfare. The analysis was carried out using the SPSS program. The results of the partial correlation analysis revealed a positive and strong influence between regional head policies and community welfare (r = 0.746), as well as a positive and very strong influence between rural economic development and community welfare (r = 0.831). Simultaneously, an R value of 0.859 was obtained, indicating a strong relationship, with a coefficient of determination (R²) of 0.738. This indicates that 73.8% of the variation in community welfare can be explained jointly by regional head policies and rural economic development, with a significant and strong effect.
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.  
Co-Authors Akhmadali Akhmadali Aminuyati Andi Yulianto Anisa Sains Kharisma Beatrix Benni Chairul Chairul Cintami Ira Yuniar Didit Ruhdiyanto Djodjok Soepardjo Drastinawati Drastinawati Dumadi Dumadi Erlita Erlita Hadi Sunaryo Hadi Wiyono Indah Dewi Mulyani Irma Suryani Karlina Karlina Marina Indahningrum Moh. Khusen Nur Iman Mohamad Badrun Zaman MUHAMMAD SYAIFULLOH N. Maemunah Nabila Aufa Salsabila Nasiruddin Nasiruddin Nitasari Eka Puspita Ningrum Pardiman Pardiman Rena Widayanti Reynaldi Aldiansyah Risma Amelia Roby Setiadi Ronasari Mahaji Putri Ruddy Winarko Sam Hermansyah Silmi Niswa Maulida Siti Khopipah Sri Buwono . Sunaryo, Hadi Susmini Susmini Titi Rahmawati Venny Karolina Wartono Wasis Budiarto Yenny Ernitawati Yuni Tri Rahayu Yuslenita Muda Zainul Daulay