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Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.

The Influence of Socialization, Income Level, and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in Palu City, Central Sulawesi Aulia, Eghy Widya Anugrah; Jamaluddin; Usman, Rudy; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1345

Land and Building Tax (PBB in Indonesia) is a tax on land and buildings that contributes to local revenue throughout Indonesia. This study examines the influence of tax socialization, income level, and tax sanctions on taxpayer compliance in paying PBB in Palu City, Central Sulawesi. The research is quantitative with primary data, where 400 repondents were selected with an accidental sampling technique from a population of 142,499 taxpayers. Questionnaires were used to obtain the data, and analyze using Partial Least Square (PLS) method, using WarpPLS version 8.0 software. The novelty of this research lies in the use of a combination of three variables namely socialization, income, and tax sanctions in one analysis model applied specifically to the context of PBB in Palu City, which has never been studied in previous research. The findings reveal that the strength of taxpayer compliance is positively influenced by tax socialization, income, and tax sanctions. The addition this study makes to the literature is to reinforce the theory of tax socialization as the main external propellant of tax compliance as well as to reinforce the result of income level and tax penalties also play an important role in raising local tax compliance. The Palu City Government should continue to strengthen the PBB socialization policy and recommendations policy design PBB-P2 repayment should be conditioned licensing administration so that tax compliance obtained in the future.

PENGARUH PROFITABILITAS, LEVERAGE DAN LABA AKUNTANSI TERHADAP RETURN SAHAM: (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023) Nur, Mufliha; Usman, Rudy; Muliati, Muliati; Parwati, Ni Made Suwitri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3249

Introduction: This study was conducted to investigate the effect of profitability, leverage, and accounting profit on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Methods: Profitability is represented by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and accounting profit is proxied using profit growth. The research approach is quantitative, using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique processed with SmartPLS 4.0 software. The sample consisted of 21 energy companies selected through the purposive sampling method, resulting in 63 observations over three years. Results: The research findings show that profitability and leverage do not significantly affect stock returns, while accounting profit has a positive and significant effect. Simultaneously, the three variables explain 9.4% of the variability in stock returns, while the remainder is explained by other factors outside the model. These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Conclusion and suggestion: These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Since this study only focuses on internal company variables, it is recommended that subsequent studies consider external factors such as interest rates, inflation, exchange rates, and market perceptions. Further research can also use a longer time span and different analytical approaches to obtain more in-depth and relevant results in generalization.

Peningkatan Peran Pemerintah Desa untuk Pengentasan Kemiskinan Ekstrem di Desa Masaingi Usman, Rudy; Furqan, Andi Chairil; Iqbal, Muhammad; Hikmah, Nur; Ananta, Hazel Nabil; Faizal, Saskia Islamay
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3846

Purpose: According to P3KE data, the number of households experiencing extreme poverty in Donggala Regency in 2023 reached 27,964 families. This data highlights the persistently high rate of extreme poverty in the region, including in Masaingi Village, which remains home to residents experiencing extreme poverty. Based on this, this community service activity aims to enhance the role and awareness of village government officials in efforts to alleviate extreme poverty in Siboang Village, Donggala. Methodology: This activity employs an andragogical approach, emphasizing adult learning principles that focus on intrinsic motivation and self-directed learning. The program was conducted in Masaingi Village, Donggala Regency. Results: Based on a review of the Masaingi Village Budget realization report, the village's expenditure has not complied with regulatory provisions. This activity seeks to motivate and raise awareness among Masaingi Village government officials about the importance of their role, particularly in optimizing the village fund budget to combat extreme poverty in their areas. Conclusion: Strengthening officials’ capacity and awareness is essential for regulatory compliance, effective budget management and targeted poverty alleviation. The sustainable reduction of extreme poverty requires proactive planning, transparency, and alignment of funds with community needs. Limitations: The limitations of this study lie in its focus on a local scale, making its findings and recommendations potentially less generalizable to other regions with different characteristics. Additionally, the study relies on data available at the village level, which may be influenced by the quality and completeness of the reporting from relevant parties. Contribution: This study offers a practical model for capacity building in rural governance, demonstrating how andragogy can enhance local government performance in poverty reduction.

Penguatan Tata Kelola Keuangan Desa melalui Pelatihan Penyusunan Laporan Keuangan Betty, Betty; Din, Muhammad; Masdar, Rahma; Furqan, Andi Chairil; Usman, Rudy; Wahyuni, Sri; Hakim, Abdul; Marlon, Marlon
Jurnal Abdidas Vol. 6 No. 6 (2025): Desember
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i6.1218

Pengelolaan keuangan desa yang akuntabel masih menjadi tantangan di berbagai desa, termasuk Desa Lukpanenteng, akibat keterbatasan pemahaman akuntansi dan regulasi pengelolaan keuangan. Kegiatan ini bertujuan meningkatkan kapasitas aparatur desa dalam menyusun laporan keuangan sesuai standar yang berlaku. Metode pelaksanaan mencakup pelatihan intensif mengenai prinsip akuntansi pemerintahan serta pendampingan teknis dalam praktik penyusunan laporan keuangan. Selain itu, dilakukan evaluasi berkelanjutan untuk menilai peningkatan kemampuan peserta. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman terkait siklus akuntansi, pengklasifikasian transaksi, serta penerapan sistem pencatatan yang lebih terstruktur; kemampuan mereka dalam menyusun laporan keuangan desa juga meningkat secara signifikan; dan aparatur desa mampu mengaplikasikan regulasi yang relevan secara lebih tepat dalam proses pelaporan. Kegiatan ini menyimpulkan bahwa peningkatan kapasitas melalui pelatihan dan pendampingan mampu memperkuat tata kelola keuangan desa secara akuntabel dan transparan

Event Study: The Impact of DPR Demonstrations and Ministerial Reshuffle on IDX Stock Volatility Pali, Fayza; Usman, Rudy; Erwinsyah; Masruddin, Masruddin; Mile, Yuldi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2943

This study analyzes the reaction of the Indonesian capital market to political events, namely the House of Representatives (DPR) demonstration on August 29, 2025, and the Minister of Finance reshuffle on September 8, 2025. The research is motivated by increasing political uncertainty that may affect stock market volatility, particularly the Composite Stock Price Index (IHSG). A quantitative event study approach was employed using Abnormal Return (AR) and Trading Volume Activity (TVA) as the main variables. The observation period covered 10 trading days, consisting of five days before and five days after the events. The sample included cross-sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Secondary data on stock prices and trading volumes were analyzed using SPSS software. The results indicate no significant difference in abnormal returns before and after the political events, while trading volume activity shows a statistically significant difference. These findings suggest that political events have a greater impact on trading activity than on short-term stock price movements. This study contributes empirical evidence to event study research in Indonesia and provides insights for investors and policymakers in responding to political uncertainty in the capital market.

ANALISIS DAMPAK BANTUAN LANGSUNG TUNAI (BLT) TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT DI DESA BAHONSUAI KECAMATAN BUMI RAYA KABUPATEN MOROWALI Dg.Masese, Nur Fitriani Zziza; Usman, Rudy; Zahra, Femilia; Bakry, Mohammad Iqbal
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.52604

Di Desa Bahonsuai, Kecamatan Bumi Raya, Kabupaten Morowali", penelitian ini bertujuan untuk menganalisis dampak bantuan tunai langsung (BLT) terhadap masyarakat?s kesejahteraan. Untuk mendapatkan wawasan tentang bagaimana penerima BLT memandang dan merasakan kecukupan kebutuhan sehari-hari mereka, penelitian ini menggunakan desain penelitian kualitatif dengan pendekatan interpretatif. Responden adalah kepala desa dan warga BLT, sumber data berupa catatan terdokumentasi, wawancara mendalam, dan observasi. Hasil penelitian menunjukkan bahwa BLT berperan sebagai mekanisme jaminan sosial, membantu masyarakat berpenghasilan rendah dan rentan untuk memenuhi kebutuhan pokok sehari-hari dan meringankan tekanan keuangan pada keluarga yang mengandalkan sumber pendapatan yang tidak stabil. Karena dukungan nominal itu sangat kecil dan sementara, hanya ada begitu banyak yang dapat dilakukan BLT untuk meningkatkan orang dalam jangka panjang. Optimalisasi kebijakan dan penargetan yang tepat masih diperlukan agar program BLT dapat berkontribusi secara lebih efektif dan merata untuk meningkatkan kesejahteraan penduduk pedesaan, meskipun BLT mampu mempertahankan daya beli rumah tangga tetapi juga ketahanan ekonominya dalam kerentanan.

Peningkatan Peran Pemerintah Desa untuk Pengentasan Kemiskinan Ekstrem di Desa Masaingi Usman, Rudy; Furqan, Andi Chairil; Iqbal, Muhammad; Hikmah, Nur; Ananta, Hazel Nabil; Faizal, Saskia Islamay
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3846

Purpose: According to P3KE data, the number of households experiencing extreme poverty in Donggala Regency in 2023 reached 27,964 families. This data highlights the persistently high rate of extreme poverty in the region, including in Masaingi Village, which remains home to residents experiencing extreme poverty. Based on this, this community service activity aims to enhance the role and awareness of village government officials in efforts to alleviate extreme poverty in Siboang Village, Donggala. Methodology: This activity employs an andragogical approach, emphasizing adult learning principles that focus on intrinsic motivation and self-directed learning. The program was conducted in Masaingi Village, Donggala Regency. Results: Based on a review of the Masaingi Village Budget realization report, the village's expenditure has not complied with regulatory provisions. This activity seeks to motivate and raise awareness among Masaingi Village government officials about the importance of their role, particularly in optimizing the village fund budget to combat extreme poverty in their areas. Conclusion: Strengthening officials’ capacity and awareness is essential for regulatory compliance, effective budget management and targeted poverty alleviation. The sustainable reduction of extreme poverty requires proactive planning, transparency, and alignment of funds with community needs. Limitations: The limitations of this study lie in its focus on a local scale, making its findings and recommendations potentially less generalizable to other regions with different characteristics. Additionally, the study relies on data available at the village level, which may be influenced by the quality and completeness of the reporting from relevant parties. Contribution: This study offers a practical model for capacity building in rural governance, demonstrating how andragogy can enhance local government performance in poverty reduction.

Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9446

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.

AN ANALYSIS OF THE USE OF VILLAGE FUNDS FOR INFRASTRUCTURE DEVELOPMENT IN WEST PAMONA DISTRICT (A STUDY IN TOINASA VILLAGE) Kusuma, I Made Ari; Usman, Rudy; Masruddin, Masruddin; Mustamin, Mustamin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53449

Abstrak Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa yang meliputi penetapan prioritas anggaran, realisasi belanja infrastruktur, serta pelaporan dan pertanggungjawaban di tingkat desa. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pemerintah desa, Badan Permusyawaratan Desa (BPD), dan masyarakat, serta didukung oleh dokumentasi terkait pengelolaan Dana Desa. Hasil penelitian menunjukkan bahwa penetapan prioritas anggaran dilakukan melalui mekanisme musyawarah desa dengan mempertimbangkan urgensi kebutuhan dan manfaat kolektif bagi masyarakat. Realisasi belanja infrastruktur dilaksanakan secara bertahap sesuai dengan kapasitas keuangan desa, namun masih ditemukan perbedaan kualitas dan pemerataan hasil pembangunan antarwilayah. Pada aspek pelaporan dan pertanggungjawaban, pemerintah desa telah melaksanakan kewajiban formal sesuai ketentuan, tetapi transparansi informasi kepada masyarakat belum sepenuhnya inklusif. Penelitian ini menegaskan bahwa keterpaduan antara perencanaan partisipatif, pelaksanaan yang berorientasi pada mutu, serta pelaporan yang transparan merupakan faktor penting dalam mewujudkan pengelolaan Dana Desa yang akuntabel dan berkelanjutan. Kata kunci: Dana Desa, Pengelolaan Keuangan Desa, Infrastruktur Desa, Akuntabilitas, Transparansi Abstract This study aims to analyze Village Fund management, including budget priority setting, infrastructure spending realization, and reporting and accountability at the village level. The study used a qualitative approach with a case study method. Data were obtained through in-depth interviews with village governments, Village Consultative Body (BPD), and the community, and supported by documentation related to Village Fund management. The results indicate that budget priorities are determined through village deliberation mechanisms, taking into account the urgency of needs and collective benefits for the community. Infrastructure spending is implemented in stages in accordance with village financial capacity, but differences in quality and equity of development outcomes remain between regions. In terms of reporting and accountability, village governments have fulfilled their formal obligations according to regulations, but transparency of information to the community is not fully inclusive. This study confirms that the integration of participatory planning, quality-oriented implementation, and transparent reporting are crucial factors in achieving accountable and sustainable Village Fund management. Keywords: Village Fund, Village Financial Management, Village Infrastructure, Accountability, Transparency

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