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Accountability of Village Fund Management with the Village Financial System Application: Akuntabilitas Pengelolaan Dana Desa dengan Aplikasi Sistem Keuangan Maharani, Nazilah Indu; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1179

Abstract

The general background village fund management has become an essential aspect of local governance, ensuring transparency and accountability in rural development. Specific background the use of accounting systems in village fund management is regulated by government policies, including the application of financial system software to streamline reporting and accountability processes. Knowledge gap however, there is limited research that evaluates the effectiveness of these systems at the village level, particularly in terms of their transparency and participatory mechanisms. Aims this research aims to analyze the implementation of the accounting system in village fund management, focusing on its transparency, accountability, and public participation. Results the findings reveal that the village fund management in Ngampelsari Village is conducted transparently, with clear accountability from the planning stage to reporting and evaluation. Novelty this research provides new insights into how the adoption of the Siskeudes application enhances the transparency and accountability of village fund management, which has not been extensively explored in previous studies. Implications the results suggest that the village government should continue updating and refining the system to maintain public trust and ensure effective fund management, while future research should expand the scope to include multiple villages for comparative analysis. Highlights: Transparent accounting improves village fund management efficiency. The Siskeudes application enhances financial reporting accuracy. Public participation is vital for accountable village governance. Keywords: Governance, Management, Transparency, Accountability, Siskeudes
Narasi Pelepasan Emosi dalam Kajian Genre Healing Fiction sebagai Media Katarsis Ummah, Nadia Wirda; Puspitasari, Diana; Suryadi, Yudi; Widodo, Heri
KIRYOKU Vol 9, No 1 (2025): Kiryoku: Jurnal Studi Kejepangan
Publisher : Vocational College of Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kiryoku.v9i1.51-65

Abstract

Healing fiction is a genre in literary works that has a theme about healing, both spiritually and emotionally. The characters who appear in the healing fiction genre are described as finding inner peace and trauma recovery through the process of self-introspection, courage to face problems, relationships with others and relationships with nature. The healing fiction genre with its narrative that depicts characters who finally find inner peace, allows readers to experience emotional catharsis. This research will look at how the narrative elements of the healing fiction genre can be a vehicle for readers to experience the cathartic process. This research will use the narrative text analysis approach of Japanese novels with the healing fiction genre. This research will also use a thematic analysis approach to find out readers' responses. Reading works in the healing fiction genre can be a cathartic medium because it presents a feeling of relief like what happens in the process of accidental pleasure. 
FAMILY SUPPORT AND INCREASING HYPERTENSION DIET BEHAVIOR AMONG ELDERLY Urifah, Siti; Nasrudin, Nasrudin; Prihar Ninuk, Devin; Widodo, Heri
Nurse and Holistic Care Vol. 2 No. 3 (2022): Nurse and Holistic Care
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/nhc.v2i3.3659

Abstract

Background: Hypertension is one of health problems that often occurs among elderly group. Complications caused by hypertension such as heart disease, kidney failure, diabetes mellitus, stroke and even death. The hypertension diet pattern is one of interventions to keep a normal blood pressure level, which also as a strategy to prevent related complications. Objective: The purpose of this study was to determine the correlation between family support and increasing hypertension diet behavior among the elderly in the village of Ngimbang, Tuban, East Java. Methods: The research design used a correlational analytic design with a cross sectional approach. This study was conducted at June 2022 in Ngimbang Village, Tuban-East Java, Indonesia. The population of this study was 23 elderlies in Ngimbang village who had hypertension, the sampling technique used total sampling and obtained a sample of 23 people. Data collection of both dependent data (family support) and independent data (diet behavior) used questionnaires and it was adopted from Utari (2017). Data analysis used Chi Square statistical test with (ρ < α = 0.05). Result: The result of this study showed that most of the elderly aged 60-70 years and the majority were women. The degree of hypertension was majority at 1st and 2nd. Moreover, half of the respondents have good family support and 78.3% of them were in good hypertension diet behavior. The results of statistical analysis tests showed that there was a relationship between family support and dietary behavior in elderly people with hypertension with ρ-value = 0.014 (ρ < α = 0.05). Conclusion: Collaboration between health workers and community leaders or cadres should be needed to provide counseling to the elderly and the families about good eating habits in the elderly who suffer from hypertension, so that with good eating habits it is hoped that blood pressure can be controlled and reduce the risk of complications.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL SELF-EFFICACY, AND SOCIAL NORMS ON RISK CREDIT BEHAVIOR IN PAYLATER USERS Islamiyah, Maya Adillah; Widodo, Heri
Journal of Economic and Economic Policy Vol. 2 No. 2 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i2.62

Abstract

Objective: This study was conducted with the aim of determining whether Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy and Social Norms have an effect on Risky Credit Behavior in the use of the Paylater feature. Method: This type of research uses associative with a quantitative approach. In this study, the population used was all students of the Accounting study program at the University of Muhammadiyah Sidoarjo and a sample of 100 students using the Paylater feature was obtained. The data in this study used primary data collected through a survey questionnaire. The data collection technique used a Likert scale derived from variable indicators using data analysis techniques using SPSS 23 Software. Results: The results of this study indicate that there is a negative and significant influence on Objective Financial Literacy and Subjective Financial Literacy while Financial Self-Efficacy and Social Norms show a positive and significant influence on Risky Credit Behavior in the use of the Paylater feature. Novelty: This study offers a new contribution by simultaneously analyzing the influence of Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy, and Social Norms on Risky Credit Behavior in the context of Paylater usage among university students—a topic that remains underexplored in previous literature, particularly among young users of digital financial services.
Meningkatkan Kinerja UMKM: Dampak dari Inklusi Keuangan dan Literasi Keuangan Widyaningsih, Eka Nur; Widodo, Heri
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 2 (2024): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i2.256

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inklusi keuangan dan literasi keuangan terhadap kinerja dan keberlangsungan sektor UMKM di Kabupaten Sidoarjo, mengingat pentingnya pengelolaan keuangan yang baik untuk kesejahteraan UMKM. Metode kuantitatif digunakan dengan sampel 64 UMKM, di mana data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis data PLS dengan software Smart PLS versi 4.0. Hasil menunjukkan bahwa inklusi keuangan dan literasi keuangan berpengaruh signifikan terhadap kinerja dan keberlangsungan UMKM. Penelitian ini diharapkan dapat memberikan informasi kepada pelaku UMKM sebagai dasar pengetahuan dan pembelajaran tentang pentingnya inklusi keuangan dan literasi keuangan, serta menjadi bahan pertimbangan dalam pengambilan keputusan untuk UMKM.
Revolusi Pengelolaan Keuangan: Dampak Transaksi Non-Tunai di Indonesia ula, Naylul; Widodo, Heri
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.270

Abstract

Penerapan transaksi non-tunai dalam administrasi negara bertujuan untuk mencegah dan memberantas korupsi, serta memastikan pengelolaan keuangan yang akuntabel, transparan, efektif, dan efisien. Penelitian ini mengevaluasi proses dan tantangan penerapan transaksi non-tunai dalam pengelolaan APBD di beberapa kecamatan di Sidoarjo dengan menggunakan metode kualitatif interpretatif dengan pendekatan studi kasus. Penelitian ini dilakukan dari 1 Februari hingga 31 Maret 2023, melibatkan wawancara, observasi, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa transaksi non-tunai di kecamatan-kecamatan tersebut sesuai dengan prinsip tata kelola yang baik, meningkatkan akuntabilitas, transparansi, efisiensi, dan pengendalian arus kas. Meskipun ada beberapa gangguan sistem dan internet, manfaat yang diperoleh termasuk transaksi yang dapat ditelusuri, visibilitas saldo harian, dan pelaporan keuangan yang lebih efisien. Penelitian ini menyoroti dampak positif transaksi non-tunai terhadap pengelolaan keuangan pemerintah daerah, serta menyarankan perlunya perbaikan sistem dan penerapan yang lebih luas.
Analisis Yuridis Terhadap Putusan Mahkamah Agung RI Tentang Tindak Pidana Menjalankan Praktik Keperawatan Tanpa Surat Izin Praktik Prayoga, I Putu Artawan; Widodo, Heri; Hakim, Rohman; Hermawan, Hermawan
JURNAL KESEHATAN TROPIS INDONESIA Vol. 1 No. 3 (2023): Jurnal Kesehatan Tropis Indonesia
Publisher : PT. LARPA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63265/jkti.v1i3.30

Abstract

Pendahuluan: Perawat sebagai tenaga kesehatan dalam menjalankan praktik mandiri wajib memiliki izin dalam bentuk SIPP yang diatur dalam Pasal 46 ayat (1) Undang-Undang No. 36 Tahun 2014 dan Pasal 19 Undang-Undang No. 38 Tahun 2014 tentang Keperawatan. Metode penelitian merupakan penelitian hukum yuridis normatif yang meneliti tentang analisis yuridis terhadap Putusan Pengadilan No. 109/Pid.Sus/2019/PN Kbu tentang tindak pidana menjalankan praktik keperawatan tanpa surat izin dengan menggunakan 4 (empat) pendekatan, yaitu pendekatan kasus (case approach), pendekatan perundang-undangan (statute approach), pendekatan konsep (conseptual approach) dan pendekatan perbandingan (comparative approach). Hasil penelitian izin praktik keperawatan telah diatur secara khusus dalam ketentuan Pasal 19 Undang-Undang No. 38 Tahun 2014 tentang Keperawatan dan Hakim dalam memutus perkara No. 109/Pid.Sus/2019/PN Kbu tidak menjatuhkan sanksi pidana kepada terdakwa yang melakukan tindakan prmbedahan bisul yang berakibat kematian korban sebagaimana dakwaan Pasal 84 ayat (2) Undang-Undang No. 36 Tahun 2014, termasuk delik materiil yang harus ada hubungan kausalitas. Majelis hakim menilai tidak dilakukan autopsi terhadap korban menjadi kurangnya scientific evidence kasus ini sulit untuk dibuktikan. Kesimpulan Sehingga dari penelitian ini disarankan Dinas Kesehatan dan organisasi profesi lebih proaktif dalam melakukan pembinaan kepada perawat agar tidak berpraktik secara illegal dan Hakim dalam memutus perkara No. 109/Pid.Sus/2019/PN Kbu.
THE DIFFERENCES OF PROBLEM-FOCUSED COPING IN STUDENTS MAJORING IN HUMANITIES AND NON-HUMANITIES MAJORS Utami, Stefanni Cahyani Indah; Widodo, Heri
SOLUTION Vol 6, No 1 (2024)
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/sol.v6i1.9440

Abstract

This research aims to: (1) Find out whether there are differences in problem-focused coping in students majoring in humanities and non-humanities. (2) Find out how high problem- focused coping is for students majoring in humanities. (3) Knowing how high problem-focused coping is for students majoring in non-humanities. (4) Knowing which problem-focused coping scale items are identified and which items on the problem-focused coping scale are identified as low. This study is a comparative quantitative study that involves 200 respondents who are active students of the 2020-2022 batch of Sanata Dharma University Yogyakarta. There are two types of questionnaires in collecting the data in this study, there are an open questionnaire to determine the study program and class, and a closed questionnaire with a Likert Scale to calculate the problem-focused coping items of the students between the two sample groups. The questionnaire consists of 33 valid items, categorized into five aspects: self-activity, planning, minimizing competitive activities, self-control, and social support. The questionnaire's Alpha Cronbach reliability index was 0.722. As the assumption results were not met, the researcher used the Mann Whitney non-parametric t-test with the assistance of JASP 0.16.0.0 for Windows. The results of this study are: (1) There is a significant difference in problem-focused coping between students majoring in humanities and students majoring in non-humanities; (2) The level of problem-focused coping of students majoring in humanities tends to be in the high category; (3) The level of problem-focused coping of students majoring in non-humanities tends to be in the high category; (4) There are eight items with the number of item score achievements that are identified as moderate. So, the researchers propose guidance topics with the themes: (1) Deft in overcoming problems; (2) Planned life makes happy; (3) Building healthy relationships (4) Building positive openness.
Financial Accountability in Village-Owned Enterprises Governance: Akuntabilitas Keuangan dalam Tata Kelola Perusahaan Milik Desa Sari, Dwi Navila; Widodo, Heri
Indonesian Journal of Cultural and Community Development Vol. 16 No. 2 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i2.1257

Abstract

General Background: Village-Owned Enterprises (BUMDes) are vital instruments for local economic growth and community self-reliance. Specific Background: Many BUMDes face challenges in financial management, accountability, and transparency, impacting their operational sustainability. Knowledge Gap: Previous research often focuses on financial performance but rarely integrates governance and community participation perspectives. Aims: This study evaluates BUMDes’ financial management efficiency and accountability practices across several Indonesian villages. Results: The analysis shows that proper financial documentation, accounting system application, and adherence to SAK-ETAP standards significantly improve financial control and public trust. Novelty: The research links financial governance frameworks with community empowerment models for sustainable BUMDes performance. Implications: Strengthening internal control, transparency, and training for village officials can optimize local revenue generation and community welfare. Highlights: Financial transparency strengthens BUMDes performance. Accountability builds trust and village participation. Governance training improves financial efficiency.
Melacak Jejak Karakter Fiksi Idola Anak: Media Pendidikan Karakter dalam Industri Kreatif Widodo, Heri; Suryadi, Yudi; Puspitasari, Diana
J-Litera: Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Vol 4 No 2 (2022): November 2022
Publisher : Program Studi Sastra Jepang, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jlitera.2022.4.2.7463

Abstract

Sosok idola dalam dunia anak-anak berperan penting dalam proses pembentukan karakter. Anak-anak cenderung meniru hal-hal yang berkaitan dengan sosok idolanya, bahkan menjadikannya sebagai panutan. Oleh karena itu, kepedulian terhadap sosok idola anak-anak menjadi suatu hal yang penting untuk diperhatikan. Penelitian ini berusaha untuk mengungkap seperti apakah karakter fiksi yang menjadi idola anak, dan bagaimana proses, pola sehingga sesosok karakter fiksi menjadi idola. Penelitian ini adalah kualitatif fenomenologis. Penelitian ini melibatkan enam belas partisipan yang pada tahun 2019 berusia 20-21 tahun. Proses pengumpulan data dilakukan melalui observasi, kuesinoner. wawancara mendalam, Focused Group Discussion (FGD). Penelitian ini mengungkap bahwa sosok idola anak yang mempunyai tahun kelahiran 1999-2000 (tahun 2019 berusia 19-20 tahun) adalah karakter yang mempunyai sifat cerdas, ceria, pemberani, dan baik hati. Adapun proses pengenalan terhadap sosok idola ini dimulai menonton film di televisi, baik yang diawali dengan kesengajaan maupun ketidaksengajaan. Selain itu, proses karakter fiksi menjadi sosok idola juga berawal dari pembicaraan dengan teman-teman sepermainan baik di lingkungan sekolah maupun di lingkungan tempat tinggal.