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All Journal Jurnal Manajemen Bisnis Optimum : Jurnal Ekonomi dan Pembangunan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisis Bisnis Ekonomi Jurnal Pemberdayaan Umat Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Riset Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Analisis Bisnis Ekonomi BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Lego Waspodo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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THE INFLUENCE OF STANDARD OPERATING PROCEDURES (SOP), IMPLEMENTATION OF ACCRUAL-BASED ACCOUNTING SYSTEMS, ORGANIZATIONAL CITIZEN BEHAVIOR ON THE QUALITY OF FINANCIAL STATEMENTS Waspodo, Lego; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10139

Abstract

This study examines the factors that influence the quality of financial statements. The main objective of this study is to analyze whether the Standard Operating Procedure, the implementation of accrual-based accounting systems and Organization citizen behavior are factors that influence the quality of financial statements. This type of research uses hypothesis testing, which is research that explains phenomena in the form of relationships between variables. The research sample consisted of the Head of Service / Agency, Treasurer and financial staff at the Regional Work Unit of Lampung province with a total of 97 samples. This study uses Statistical Product and Service Solution (SPSS) analysis version 25.00 with multiple linear regression programs. The results of the study accept all hypotheses from the three hypotheses proposed. The Standard Operating Procedure (SOP) variable has a positive effect on the quality of financial statements. The implementation of accrual-based accounting systems proved to have a positive effect on the quality of financial statements and the organizational citizen behavior variable proved to have a positive effect on the quality of financial statements.
Pelatihan Manajemen Risiko dan Pendampingan Solusi Hukum bagi UMKM di Kota Bandar Lampung Idris, Agus Zahron; Suningsih, Sri; Nurdiono , Nurdiono; Septiyanti, Ratna; Waspodo, Lego
Jurnal Pemberdayaan Umat Vol. 3 No. 1 (2024): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v3i1.2972

Abstract

Purpose: This community service activity aims to provide training for MSMEs in Bandar Lampung regarding risk management in business development, business licensing procedures, and IPR registration as well as bridging free legal aid institutions for MSMEs who need legal assistance. Methodology/approach: This community service activity is conducted in the form of training related to legal literacy for MSMEs in Bandar Lampung. Results/findings: The pre-test and post-test showed that the participants' knowledge before socialization was 57%, and increased by 19%, that is, 76%. In this way, partners are more aware of the importance of having a business license and mitigating risks in running a business, as well as other benefits, such as securing legal protection and running business operations safely. In addition, it can make it easier to develop your business, such as collaborating with other business actors, and making it easier to export and import products. Limitation: The limitation of this community service activity is that it looks into the problem faced by MSMEs in Bandar Lampung, which does not have a business license to run the business. Contribution: Partners gain a better understanding of the legal problems and solutions for MSMEs, such as how to make it easier to borrow funds from banks. Other benefits include the provision of business assistance by the government.
Analisis Akuntabilitas Pengelolaan Dana Desa Primasari, Dona; Waspodo, Lego
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16432

Abstract

This study aims to determine and analyze the influence of community participation and understanding of village institutions on the accountability of village management. The data used in this study are primary data obtained through observation, interviews, and documents. The data analysis method used is qualitative, with the research results presented in the form of descriptive narratives. The population in this study consists of all village officials in the Village Government of X Subdistrict, Banyumas Regency. The sampling technique used in this study was purposive sampling, with a sample size of 45 respondents consisting of village heads, village secretaries, and village treasurers. The testing method used in this study was multiple linear regression analysis. The results of this study indicate that community participation and the understanding of village officials influence the accountability of village fund management.
Pengaruh Implementasi Software Akuntansi Terhadap Kinerja Pegawai: Perceived Enjoyment dan Computer Playfulness Sebagai Variabel Moderating Waspodo, Lego
Jurnal Manajemen Bisnis Vol. 5 No. 2: September 2014
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

This research is based on the importance of accounting software (SIMDA) implementation to the officer performance, which is moderated with perceived enjoyment and computer playfulness. This research represents the empirical test which used census sampling technics in data collection. The data were collected from 40 officers on Kabupaten Lampung Timur. The influence of accounting software (SIMDA) implementation to the officer performance was analyzed by using original least square regression, and the influence of two moderated variable (perceived enjoyment and computer playfulness.) to offiecer performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting software (SIMDA) implementation variable influenced officer performance significantly. Received second hypothesis that perceived enjoyment and computer playfulness as moderated variable. The result showed indication of the importance of accounting software (SIMDA) implementation to the officer performance in doing management’s function
Bahasa Inggris Waspodo, Lego
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.957 KB) | DOI: 10.32424/1.sar.2021.6.2.5348

Abstract

The purpose of this research was to determine the variables that influence whistleblowing in Java, Indonesia. The elements referred to were those associated with Javanese culture, namely tepo seliro and retribution. The data collecting process included the distribution of questionnaires to 35 workers of the Public Accountant Offices in Java, and the study sample consisted of Javanese accountants. The data collecting method utilized was purposive sampling with criteria established in accordance with the study goals. Meanwhile, SPSS was utilized for data analysis. The findings supported the tested hypothesis that Javanese culture has an effect on whistleblowing activities and that retribution has an effect on whistleblowing acts.
Sosialisasi Pendaftaran Nomor Pokok Wajib Pajak (NPWP) pada Usaha Kecil dan Menengah di Kecamatan Rajabasah Bandar Lampung: Pengabdian Waspodo, Lego; Wiryawan, Driya; Kholillulloh, Fajar; Primasari, Dona; Widianingsih, Rini; Ulin Nuha, Achmad
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.723

Abstract

The community service team had an idea to increase public awareness of paying taxes by holding a socialization of NPWP registration to the community in the Rajabasah sub-district. The community service was carried out in two sessions, namely: the first session, the community service team to improve participants' understanding of the socialization of NPWP registration was carried out using the lecture method. The lecture method is considered effective in improving participants' knowledge of socialization. The second session, a Focus Group Discussion (FGD), involved training participants in small groups accompanied by community service team members. The FGD method is expected to improve participants' understanding of the socialization of the requirements, processes, and steps taken during NPWP registration. Data was taken in two stages. The first stage of the questionnaire was distributed at the beginning of the socialization, and the second stage of data collection was completed at the end of the meeting. The analysis results showed increased participants' understanding of the requirements, processes, and steps needed during NPWP registration.
ANTESEDEN DAN KONSEKWENSI IMPLEMENTASI SISTEM AKRUAL BASIS (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH PROVINSI LAMPUNG) Waspodo, Lego
Jurnal Analisis Bisnis Ekonomi Vol 14 No 1 (2016)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini menguji variabel anteseden pada implementasi berdasar sistem akrual dan konsekuensinya. Variabel antaseden adalah: adaptasi pegawai dan dukungan manajer. Konsekuesi adalah kepuasan dan kinerja pegawai. Penelitian ini merupakan uji empiris yang menggunakan teknik pengambilan sampel convienence dalam pengumpulan data. Data dikumpulkan dari 107 pegawai pemerintah daerah di provinsi Lampung. Analisis data yang digunakan Structural Equation Model (SEM) dengan program AMOS 20.0. Hasil pengujian hipotesis menunjukkan bahwa empat hipotesis yang diajukan diterima.
TEKNOLOGI SISTEM INFORMASI TERHADAP EFEKTIVITAS KINERJA PEGAWAI : KETIDAKPASTIAN TUGAS SEBAGAI VARIABEL MODERATING Waspodo, Lego
Jurnal Analisis Bisnis Ekonomi Vol 11 No 1 (2013)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini didasarkan pada pentingnya teknologi sistem informasi untuk evaluasi kinerja pegawai, yang dimoderasi dengan ketidakpastian tugas. Populasi yang digunakan adalah Pejabat Pemerintah di Metro Bandar Lampung. Pengaruh sistem teknologi nformasi untuk evaluasi kinerja pegawai dianalisis dengan menggunakan regresi kuadrat terkecil, dan pengaruh variabel moderator (ketidakpastian tugas) terhadap kinerja pegawai dianalisis dengan menggunakan Moderated Regression Analysis (MRA). Hasilnya menerima kedua hipotesis.
IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI DENGAN PERILAKU DISFUNGSIONAL SEBAGAI VARIABEL MODERATING Waspodo, Lego
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini didasarkan pada pentingnya sistem pengendalian internal untuk evaluasi kinerja petugas, yang dimoderasi dengan perilaku disfungsional. Itu digunakan penduduk pemerintahan petugas di Bandar Lampung provinsi. Pengaruh sistem pengendalian internal terhadap kinerja petugas dianalisis dengan menggunakan regresi kuadrat terkecil asli, dan pengaruh perilaku disfungsional dengan menggunakan Analisis Regresi (MRA).Hasil analisis menunjukkan bahwa kinerja sistem pengendalian intern variabel dipengaruhi perwira signifi kan. Sementara itu, variabel perilaku disfungsional tidak penting moderat sistem pengendalian internal untuk kata performance.In petugas lainnya, perilaku disfungsional tidak bisa dikatakan sebagai variabel moderator. Hasil penelitian menunjukkan indikasi pentingnya sistem pengendalian internal dalam melakukan fungsi manajemen.
PENINGKATAN LITERASI KEUANGAN KELOMPOK USAHA ASLI DESA MELALUI PELATIHAN PENGELOLAAN KEUANGAN Azhar, Rialdi; Firdaus, Luthfi; Waspodo, Lego
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): Volume 2 - Nomor 1 - Januari 2024
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v2i1.38

Abstract

The training followed by financial management mentoring aims to provide insights and skills, focusing on enhancing financial management capacity through continuous mentoring and guidance. The training and mentoring activities in financial management will be conducted through a series of sessions covering basic financial management understanding, budget planning and control, as well as resource and information management techniques. Following the training sessions, participants will be guided and mentored in applying the acquired knowledge to their respective organizations. The expected outcome of this activity is to assist financial managers in improving performance and reducing financial risks within their organizations. This financial management training and mentoring activity can help native entrepreneurs in rural areas improve performance and ensure the sustainability of organizational financial management.
Co-Authors Azhar, Rialdi Dona Primasari, Dona Fajar Kholillulloh Idris, Agus Zahron Muhammad Catur Pamungkas Nurdiono , Nurdiono Ratna Septiyanti Rini Widianingsih, Rini Sri Layla Wahyu Istanti Suningsih, Sri Ulin Nuha, Achmad Wiryawan, Driya