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The effect of competence and participation on accountability in village fund management with information technology as a moderating variable Suhardjo, Yohanes; Faisal, Faisal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243817

Accountability in village fund management remains a critical challenge in Indonesia, where issues such as mismanagement and lack of transparency persist. This study aims to explore the impact of competence, community participation, and the use of information technology on the accountability of village fund management, particularly examining whether information technology moderates these relationships. The research population includes village officials, the village consultative committee, and district apparatus in Karangawen District, Demak Regency. Using purposive sampling, 108 respondents were selected to provide primary data, which were analyzed using the Partial Least Squares (PLS) method.The results show that competence and community participation significantly influence the accountability of village fund management. Competence improves decision-making and administrative transparency, while participation plays the most significant role by fostering accountability through inclusive planning and evaluation processes. Although the use of information technology positively affects accountability by enhancing transparency and accuracy in reporting, it does not act as a moderating variable in the relationship between competence or participation and accountability. This finding highlights the need for improved infrastructure, training, and tailored technological solutions for rural settings.The practical implications of this study include the importance of enhancing training programs to improve the competence of village officials, encouraging community participation through effective socialization, and optimizing the use of information technology. By addressing these factors, this research contributes to strengthening village fund governance and preventing irregularities in fund management in Indonesia.

Does altruistic impact investment decision? evidence from Indonesia Amalia, Farah; Putriani, Adellia; Mangifera, Liana; Suhardjo, Yohanes
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12581

Purpose - The purpose of this study was to examine the effect of altruistic and egoistic as behavioral variables on socially responsible investment decision. This paper also investigates the aspects that investors consider the most in making decisions.Method - A total of 108 sample respondents were selected using a purposive sampling technique. The criteria used are capital market study group students who have at least one ethical stock in their portfolio. Conjoint and regression analysis were involved to conduct the research.Result - The results showed that the investment attributes that investors prioritize are industry focus followed by return and risk. Furthermore, the most preferred industry focus is ‘sustainable asset’ followed by ‘no focus’ and ‘arms and defense’. Investment preferences in sustainable assets are based on the altruistic value of investors. Altruism has been shown to have a significant positive effect on investors' decisions to invest their funds in stock which belong to socially responsible investment. On the other hand, the egoistic value has a significant negative effect on the decision to invest in socially responsible investment.Implication - By looking at the research result, companies as stock issuers may consider to create or make their stock sustainable. This research would be beneficial for investment analysts or consultants in providing advice for their clients.Originality - This research uses altruistic and egoistic variables as psychological variables in investment decisions. In addition to using behavioral finance, it also involves value-belief-norm theory to explain the phenomena and discuss altruistic value in Islam perspective.

ANALYSIS OF FACTORS OF COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2020) Widyakto, Adhi; Suhardjo, Yohanes; Rachmawati, Windasari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.429

This research aims to test the influence of profitability, liquidity, leverage on Price Book Value. in manufacturing companies listed on the Indonesia Stock Exchange in 2017 and 2020. This type of research is quantitative. The population in this study 284 is a manufacturing company listed on the Indonesia Stock Exchange in 2017 and 2020. The samples in this study used purposive sampling methods and were obtained by 200 manifacturing companies that fit the predetermined criteria. The data analysis technique used is multiple regression analysis with the SPSS 24.0 program. The results showed that the variable Return On Equity, Current Ratio, Debt Equity Ratio, Sales Growth had a Significant Positive Effect on PBV studies in Manufacturing Companies in 2017-2020.

Pendampingan UMKM Kelurahan Peterongan, Kecamatan Semarang Selatan, Kota Semarang, Menyongsong Era New Normal Pasca Pandemi Covid-19 Melalui Perancangan Strategi Branding Pradiptya, Adhi; Suhardjo, Yohanes; Sundoro, Fredericho Mego; Susanto, Susanto
JMM - Jurnal Masyarakat Merdeka Vol 5, No 2 (2022): NOVEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v5i2.112

Permasalahan yang dihadapi oleh pelaku UMKM di Wilayah Kelurahan Peterongan Kecamatan Semarang Selatan Kota Semarang, masih lemah dan sempitnya pelaku UMKM dalam Pembuatan Branding dan Pemasaran. Masih banyak para pelaku UMKM tidak memahami Cara Pengemasan, Inovasi Branding dan jangkauan pemasaran secara luas. Tujuan kegiatan pengabdian masyarakat ini yaitu untuk membantu mendapatkan kepercayaan konsumen dan meningkatkan penjualan bagi UMKM di Kelurahan Peterongan yang terdampak pandemi COVID 19. Dengan adanya kondisi pandemi ini maka UMKM di tuntut untuk bertahan agar terhindar dari kebangkrutan. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini yaitu dengan memberikan pelatihan secara langsung dengan tutorial dilapangan dengan mengajarkan cara menerapkan bagaimana Caranya Pengemasan dan Melakukan Inovasi Branding. Hasil yang diharapkan yaitu produk UMKM di Kelurahan Peterongan semakin mendapatkan kepercayaan konsumen dan jangkauan pasar yang lebih luas tentunya dengan produk yang dikenali dan mudah di akses oleh konsumen.

PENGARUH DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI DENGAN BELANJA MODAL SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA KABUPATEN/KOTA DI JAWA TENGAH) Sundoro, Fredericho Mego; Suhardjo, Yohanes
Solusi Vol. 19 No. 3 (2021): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i3.4032

ABSTRACT This study aims to determine the effect of DAU on Economic Growth with Capital Expenditure as a mediating variable related to the effect of DAU on Economic Growth. The research population is the Regency/City in Central Java. The research data were collected using the documentation method available at the Central Statistics Agency. The Sampling Technique uses the Saturated Sampling Technique, which means that the entire population is taken as a sample, as many as 35 districts/cities. Data analysis uses path analysis which includes the 1st path regression equation and 2nd path regression equation. Hypothesis testing using t test. The results of hypothesis testing show that: 1) DAU has an effect on Capital Expenditures; 2) DAU has no effect on Economic Growth; and 3) Capital Expenditure has no effect on Economic Growth; and 4) Capital Expenditure is not a mediating variable related to the effect of DAU on Economic Growth. Keywords: DAU, Capital Expenditure, Economic Growth, Mediation Variables, Path Analysis

INTERKONEKSI APLIKASI ADMINISTRASI PERKANTORAN DENGAN APLIKASI PELAYANAN PERIJINAN PEMERINTAH DAERAH Fresiliasari, Oktavie; Suhardjo, Yohanes
Solusi Vol. 21 No. 4 (2023): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i4.7749

This study aims to determine whether it is necessary to design and implement the interconnection of office administration applications (Srikandi) with licensing service applications (SiCantik Cloud). This research is classified as case study research which is qualitative research. Research data was collected using in-depth interviews, direct observation and documentation methods. To test the credibility of the data, a triangulation test was carried out. The results of this study indicate the need to design and implement the interconnection of the Srikandi application with the SiCantik Cloud application at the One-Stop Integrated Investment and Licensing Service, Sorong Regency.

Kebijakan Strategi Investasi Daerah Kabupaten Sorong Fresiliasari, Oktavie; Suhardjo, Yohanes
Solusi Vol. 22 No. 3 (2024): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i3.9513

Penelitian ini bertujuan untuk mengetahui kebijakan investasi daerah yang sebaiknya diimplementasikan oleh Pemerintah Kabupaten Sorong dalam rangka meningkatkan investasi daerah di Kabupaten Sorong. Pengumpulan data penelitian menggunakan teknik wawancara mendalam, teknik observasi langsung dan teknik dokumentasi. Pengujian kredibilitas data menggunakan metode triangulasi. Hasil penelitian ini menunjukkan bahwa kebijakan strategi investasi daerah yang sebaiknya diterapkan oleh Pemerintah Kabupaten Sorong yaitu a. Kebijakan Strategi Sinkronisasi Rencana Tata Ruang Kabupaten Sorong dengan Provinsi Papua Barat Daya dan Penyediaan Sarana Energi, Listrik, Air dan Pos Telekomunikasi; b. Kebijakan Strategi Mengurangi biaya transaksi dan praktik biaya tinggi, Memperbaiki kebijakan investasi yang bersifat nondiskriminatif dan Merumuskan sistem insentif; c. Kebijakan Strategi Menjamin kepastian usaha dan meningkatkan penegakan hukum, memperbaiki sinkronisasi dan harmonisasi peraturan perundangan antara pusat dan daerah terutama dalam pengembangan dan operasionalisasi investasi usaha, membentuk dan memberdayakan lembaga fasilitasi dan promosi investasi, dan menyusun sistem dan prosedur investasi yang jelas, pengembangan pola kemitraan antara UMKM serta koperasi dengan Usaha Skala Besar, Kebijakan permodalan, Kebijakan pengembangan manajerial, Kebijakan pengembangan kewirausahaan, Kebijakan pengembangan wadah kelompok usaha; dan e. Kebijakan strategi pembangunan kawasan investasi prioritas.

The effect of competence and participation on accountability in village fund management with information technology as a moderating variable Suhardjo, Yohanes; Faisal, Faisal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243817

Accountability in village fund management remains a critical challenge in Indonesia, where issues such as mismanagement and lack of transparency persist. This study aims to explore the impact of competence, community participation, and the use of information technology on the accountability of village fund management, particularly examining whether information technology moderates these relationships. The research population includes village officials, the village consultative committee, and district apparatus in Karangawen District, Demak Regency. Using purposive sampling, 108 respondents were selected to provide primary data, which were analyzed using the Partial Least Squares (PLS) method.The results show that competence and community participation significantly influence the accountability of village fund management. Competence improves decision-making and administrative transparency, while participation plays the most significant role by fostering accountability through inclusive planning and evaluation processes. Although the use of information technology positively affects accountability by enhancing transparency and accuracy in reporting, it does not act as a moderating variable in the relationship between competence or participation and accountability. This finding highlights the need for improved infrastructure, training, and tailored technological solutions for rural settings.The practical implications of this study include the importance of enhancing training programs to improve the competence of village officials, encouraging community participation through effective socialization, and optimizing the use of information technology. By addressing these factors, this research contributes to strengthening village fund governance and preventing irregularities in fund management in Indonesia.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA UMKM TEMPE MURNI BERDASARKAN SAK EMKM Okta, Oktavie Fresiliasari; Suhardjo, Yohanes; Widyakto, Adhi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14699713

Tempe Murni UMKM is one of the UMKM businesses in Pedurungan District which is engaged in the manufacture and sale of tempeh. This business is known to have not recorded financial transactions properly and correctly. This is indicated by the absence of financial reports regarding the amount of profit or loss, either daily, monthly, or annually. Therefore, this community service activity aims to provide an understanding of accounting in preparing financial reports in accordance with SAK EMKM for UMKM managers. The method used is a qualitative method by means of observation and interviews which produce data in the form of written or spoken words that can be observed from the owner of Tempe Murni UMKM. The results of this community service activity may still have many shortcomings, but basically the output results obtained in this activity are that the owner and employees of Tempe Murni UMKM already understand and are also able to prepare UMKM financial reports. Suggestions for the future, Tempe Murni UMKM must switch to using financial application technology so that the process is easier and does not complicate the preparation of UMKM financial reports based on SAK EMKM.

PENYUSUNAN NERACA AWAL AWAL PEMERINTAH DESA DI DESA TEGOWANU KULON KABUPATEN GROBOGAN Oktavie Fresiliasari; Suhardjo, Yohanes
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

In order to prepare the initial balance sheet, the village government must attach a report on village-owned assets to the LRAPBDesa. This report of village-owned assets is similar to a balance sheet. The purpose of this PKM activity means that the Tegowanu Kulon Village Government, Tegowanu Sub-district, Grobogan Regency will prepare the Tegowanu Kulon Village Government Balance Sheet for the first time. So that the preparation of the initial balance sheet can be carried out smoothly and fulfils the provisions of the applicable laws and regulations. To determine the success of the training activities for the preparation of the initial Village Government Balance Sheet for the Tegowanu Kulon Village Government apparatus, Tegowanu Subdistrict, Grobogan Regency, an evaluation was carried out, namely using a pre-test and post-test for training participants. The training is called successful if the post test score is higher than the pre test score with a minimum score of 80. The results of the discussion in this PKM activity are the presentation of material regarding the preparation of the Initial Village Government Balance Sheet, participants are given an understanding of the village asset inventory, historical cost-based recognition method, fair value-based valuation method, form and accounts of the Village Government Balance Sheet. The presentation also explained the practice of accounting for village assets. The presentation of the material confirmed that the practice of village financial reporting applies the accrual basis. During the activity, participants followed the activity until it was completed. Participants also actively asked questions related to the material presented by the resource person.

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