Article Per Year (5 Year)
p-Index From 2021 - 2026
5.483
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JRA: Jurnal Riset Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Wacana Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Service and Empowerment Journal (IComSE) Journal of Economics and Business UBS Quantitative Economics and Management Studies International Journal of Business, Economics, and Social Development Jurnal Abdimas Bina Bangsa Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya JAKPI Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi Cakrawala : Management Science Journal
Yuniarti, Rita
Universitas Widyatama
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Analisis Determinan Kinerja Anggaran Instansi Pemerintah Eric Benhard T. Simanjuntak; Julia Safitri; Rita Yuniarti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.17371

Abstract

Penelitian ini bertujuan menganalisis determinan Kinerja Anggaran pada Direktorat Jenderal Konservasi Sumber Daya Alam dan Ekosistem (Ditjen KSDAE) dengan menguji pengaruh Kompetensi Sumber Daya Manusia, Akuntabilitas, Transparansi, dan Teknologi Informasi, serta peran mediasi Teknologi Informasi. Latar belakang penelitian adalah pentingnya Kinerja Anggaran dalam mendukung target konservasi, pengendalian perubahan iklim, dan FOLU Net Sink 2030, di tengah kecenderungan penurunan Nilai Kinerja Anggaran Ditjen KSDAE. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui kuesioner pada pegawai pengguna SAKTI di 75 satuan kerja, dengan 218 responden terolah dari 225 sampel terencana. Analisis dilakukan menggunakan statistik deskriptif dan Partial Least Square. Hasil penelitian menunjukkan bahwa Kompetensi Sumber Daya Manusia, Akuntabilitas, Transparansi, dan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kinerja Anggaran. Kompetensi Sumber Daya Manusia, Akuntabilitas, dan Transparansi juga berpengaruh positif dan signifikan terhadap Teknologi Informasi. Teknologi Informasi berpengaruh signifikan terhadap Kinerja Anggaran dan memediasi secara parsial hubungan ketiga variabel tersebut. Temuan ini memperkuat Teori Stewardship. Hasil ini menegaskan bahwa peningkatan Kinerja Anggaran memerlukan sinergi kualitas aparatur, tata kelola yang akuntabel dan transparan, serta pemanfaatan teknologi secara optimal dalam organisasi pemerintah secara berkelanjutan.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN BAGI UMKM KALAPA INDUNG Silviana; Rita Yuniarti; Achmad Fadjar; Nuryaman; Aswina Baharuddin; Vita Anggrayni
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 7 No. 1 (2026): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v7i1.18990

Abstract

Small and Medium Enterprises (SMEs) face challenges in determining the profits from their business activities. SMEs under the coordination of Kalapa Indung (West Java Women School)  face the same issues. The separation of household accounting from business accounting has not been made, making it difficult to determine business profits. The aim of the community service activity conducted by the Faculty of Postgraduate School, MAKSI-UTAMA program, is to assist SME actors in understanding simple accounting, understanding accounts, elements of financial statements, and bookkeeping. The community service program involves MAKSI students to assist in the preparation of simple financial statements for SMEs. Preparations for the community service program have been made through Focus Group Discussions (FGD) among cluster members and the committee, also involving the coordinator of SMEs Kalapa Indung as a partner. The community service activities have been carried out in person, with presentations, discussions, and mentoring that engage the enthusiasm of the participants. The results of the PKM activities indicate that in resolving case studies related to bookkeeping, MSME actors are not capable of preparing financial statements (balance sheets and income statements). Thus, it is hoped that the knowledge acquired by MSME actors can be implemented in MSME business activities, enabling them to manage their finances more effectively.
Co-Authors Achmad Fadjar Adhitya Adhitya Ahdiana, Aviv Nur Ahmad Fadjar Ait Novatiani Andry Arifian Rachman Anggraeni, Wilis Annisha Annisha Annisha, Zakiah Aswina Baharuddin Aziz, Taufiqul Bachtiar Asikin Bahiyyah, Khariidatul Barkah, Taufik Dania Kemala Sari Diana Sari Dini Rahayu Emilia Tri Tani Eric Benhard T. Simanjuntak Fadjar, Achmad Fadjar, Ahmad Fillah, Gedizza Friesta Ayu Sanubari Gedizza Fillah Gusti Bara Tarimushela Herlina, Risye Ayuliawati Herry Achmad Buchory Irma Suryani Iza Afidati, Novi Julia Safitri Khariidatul Bahiyyah Kurniatin, Esti Letty Risanli, Vio Luqman, Silviana Mirna Triana Muhammad Anwar Shubhan Muhammad Syahrudin Muziardy, Edy Nuryaman Nuryaman Onyskow, Geraldina Antonia Rahmanda, Fatma Rahmi, Supia Ramadhan, Eka Falah Rima Rachmawati Robertus Ary Novianto Rusmawan, Wedi Safitri, Julia Sahrul Sahrul Sari, Oktora Yogi silviana . Silviana Silviana Sopandi Sopandi Trisna, Harry Tubagus Ismail Vita Anggrayni Wahyu Panji Nugrahani Wedi Rusmawan Yogi Sari, Oktora Zakiah Annisha