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Workshop on Utilizing Local Potentials in Curugciung Village, Cikeusik District, Pandeglang Regency, Banten Kurniasih Dwi Astuti; Rudi Zulfikar
MOVE: Journal of Community Service and Engagement Vol. 2 No. 6 (2023): July 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i6.213

One of the objectives of this research activity is to increase the potential contained in micro business activities in the community in one of the villages in Pandeglang district, Banten. Lack of knowledge and skills in keeping up with the times makes most business actors unable to compete in potential markets. Based on this, socialization activities and product packaging training were carried out for business actors who use local potential in Banten, especially in Pandeglang Regency, Curugciung Village to be precise. The results of the research show that the development of packaging knowledge and skills by business actors utilizing local potential is increasing rapidly. Apart from being a challenge for the business world, it is also a huge opportunity and potential for improving the economy and business.

Determinant Factors of the Quality of Financial Reports for Micro, Small and Medium Enterprises in Serang City and Their Implications for Financial Performance Rudi Zulfikar; Kurniasih Dwi Astuti
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.21006

This study aims to examine the factors that influence the quality of financial statements in the Finance of Micro, Small and Medium Enterprises in Serang City and their Implications for Financial Performance. These factors are understanding of accounting, level of education, business age and owner experience. Meanwhile, financial performance uses the Return On Assets (ROA) indicator. Micro, Small and Medium Enterprises in Serang City used the sample for 2018 – 2022. The test tool used is SPSS V.22. The results prove that the owner's understanding of accounting and experience can improve the quality of MSME financial reports in Serang. While education level, company size, and business age have no effect. Another result positively influences the quality of financial reports on the Financial Performance of MSMEs in Serang City.

Training on Salted Egg Production Utilizing Local Potential in Cibodas Village, Tanara Subdistrict, Serang, Banten Kurniasih Dwi Astuti; Rudi Zulfikar
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.271

One of the objectives of this research activity is to increase the potential contained in micro business activities in the community in one of the villages in Pandeglang district, Banten. Lack of knowledge and skills in keeping up with the times makes most business actors unable to compete in potential markets. Based on this, socialization activities and product packaging training were carried out for business actors who use local potential in Banten, especially in Pandeglang Regency, Curugciung Village to be precise. The results of the research show that the development of packaging knowledge and skills by business actors utilizing local potential is increasing rapidly. Apart from being a challenge for the business world, it is also a huge opportunity and potential for improving the economy and business. Business actors must be able to keep up with changing trends by utilizing information technology to encourage business activities while increasing competitiveness.

DETERMINANT OF OPERATIONAL PERFORMANCE: CASE OF PRIVATE HIGHER EDUCATION IN BANTEN Annisa, Amartya Nadhia; Zulfikar, Rudi; Ismawati, Iis; Rohaeni, Nani
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.250

This study aims to determine the effect of intellectual capital and IT capability on operational performance of private higher education in Banten. This study used convenience sampling in which the sample was taken based on who was conveniently available to provide it. The respondents were structural officials from private higher education who taught at universities from the selected sample. The type of data used as primary data. The result for the two independent variables which are intellectual capital as well as IT capability shows that have a positive significant effect on operational performance. The collected data by sending questionnaires to 30 private higher education in Banten with considered could be processed. The data were tested using the SEM-PLS analysis tool through SmartPLS 3.0. The results of this study are expected to be used for other private higher education in relation to the importance of intellectual capital and IT capability for an institution and its effect on their operational performance

THE MODERATION ROLE OF FAMILY OWNERSHIP: THE INFLUENCE OF DIRECTORS CHARACTERISTICS ON THE LEVEL OF FINANCIAL RISK DISCLOSURE AND IMPLICATIONS FOR FINANCIAL PERFORMANCE: Empirical Study of the Banking Industry Listed on the Indonesian Stock Exchange Surahman, Lira Amalia; Zulfikar, Rudi; Yulianto, Agus Sholikhan
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 2 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i2.315

This study aims to examine the level of risk in disclosure practices and the impact of three board characteristics (director education, board size, and director age) on financial risk disclosure in the banking industry. This research also contributes to the literature by testing the moderating effect of family ownership on the relationship between board characteristics and company risk disclosure, as well as its implications for financial performance. The population in this study consists of banking industry companies listed on the Indonesia Stock Exchange for the period 2016-2023, using a purposive sampling method, resulting in 11 companies and a total sample of 88 observation data. The analysis techniques used include multiple regression analysis and MRA testing with SPSS 27 software. The results show that director education, board size, and director age have a positive effect on financial risk disclosure. The study also reveals that the moderating variable of family ownership strengthens the relationship between director education and financial risk disclosure. Conversely, family ownership moderation weakens the relationship between board size, director age, and financial risk disclosure. Furthermore, financial risk disclosure does not affect financial performance

PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING Jaya, Ajun Daruri; Zulfikar, Rudi; Astuti, Kurniasih Dwi
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i1.633

This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.

ROLE OF MODERATION OF THE INTERNAL CONTROL SYSTEMS OF THE GOVERNMENT TO STRENGTHEN THE IMPACT OF REGULATIONS ON THE SECURITY OF GOVERNMENT'S WORK AND SERVICES (LKPPS) TO THE ACCOUNTABILITY OF GOODS AND SERVICES (STUDY AT THE PROCUREMENT OFFICE OF BANTEN PROVINCE) Elnanda Putri, Elen; Zulfikar, Rudi; Mulyadi, Roza
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.181

The aim of this research is to determine the influence of regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province and to find out whether the Government's Internal Control System can moderate regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province. The analytical method used in this research is a quantitative method. The data collection method used a questionnaire with a total of 60 respondents. Data analysis in this research uses Partial Least Square analysis via SmartPLS 3.0 software. The results of statistical tests show that there is a positive and significant influence of Government Goods and Services Procurement Policy Institution Regulations on accountability, the Government Internal Control System can moderate and significant influence of Government Goods and Services Procurement Policy Institution regulations on accountability.

Kecerdasan Buatan dan Blockchain untuk Audit Sektor Publik: Sebuah Tinjauan Sistematis Wahyudi, Tri; Zulfikar, Rudi; Maryani, Yeyen; Ibrani, Ewing Yuvisa; Kusuma, Rama Indera; Soleha, Nurhayati; Syaifudin, Rizal; Desmawan, Deris; Oktavianus, Afriman
Jurnal Inspektorat Vol. 1 No. 1 (2025): Jurnal Inspektorat
Publisher : Inspektorat Kabupaten Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64527/inspektorat.v1i1.13

Audit sektor publik berperan penting dalam memastikan transparansi dan akuntabilitas keuangan pemerintah. Namun, tantangan dalam efektivitas, efisiensi, serta deteksi dini terhadap penyimpangan masih menjadi kendala. Studi ini mengeksplorasi peran kecerdasan buatan dan blockchain dalam meningkatkan kualitas audit publik melalui tinjauan literatur sistematis. Data dikumpulkan dari jurnal akademik dan laporan kebijakan yang terindeks dalam Scopus, dipublikasikan antara 2019–2024, berbahasa Inggris, dan tersedia secara Open Access melalui penyaringan berbasis PRISMA. Studi ini juga membandingkan penerapan teknologi antara negara maju dan berkembang. Hasil menunjukkan bahwa negara maju memiliki kesiapan regulasi dan infrastruktur yang lebih baik, sedangkan negara berkembang menghadapi tantangan resistensi kelembagaan dan keterbatasan sumber daya. Kecerdasan buatan meningkatkan efisiensi audit melalui otomatisasi analisis data dan deteksi anomali, sementara blockchain memperkuat integritas data melalui pencatatan yang tidak dapat diubah. Implikasi praktis studi ini mencakup perubahan peran auditor publik dari pemeriksa manual menjadi pengelola sistem digital, serta pentingnya integrasi teknologi dalam kebijakan audit dan pengawasan real-time. Kendala utama meliputi ketidakpastian regulasi, keterbatasan teknologi, dan resistensi terhadap perubahan. Studi ini merekomendasikan penguatan kerangka regulasi, pembangunan infrastruktur digital, dan peningkatan literasi teknologi di kalangan auditor. Penelitian lanjutan diperlukan untuk mengevaluasi kesiapan institusi dan dampak jangka panjang dari transformasi digital ini dalam audit sektor publik.

PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING Jaya, Ajun Daruri; Zulfikar, Rudi; Astuti, Kurniasih Dwi
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.

Family Economic Transformation Strategy: Implementation of Financial Management in PKK Mothers of Bayah Sub-district Wahyudi, Tri; Zulfikar, Rudi; Oktavianus, Afirman; Desmawan, Deris; Nofianti, Nana; Dwi Astuti, Kurniasi; Yuvisa Ibrani, Ewing
MOVE: Journal of Community Service and Engagement Vol. 3 No. 3 (2024): January 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i3.296

Family economic transformation in Bayah District, especially through the implementation of financial management by PKK mothers, is the focus of community service activities. Against the background of the need for financial literacy, especially among women, the main objective is to improve the understanding and skills of household financial management. The research methodology used a Participatory Action Approach involving 35 participants. Key outcomes significantly improved participants' financial literacy, from expenditure identification to financial priority evaluation. The implications of this service include the potential to improve family welfare and positive impacts on the community, especially through the active role of PKK mothers as agents of change in local economic development. Targeted financial management is key in improving financial literacy, contributing positively to economic growth in Bayah District. Although this dedication makes a significant contribution, it is recommended to involve more relevant parties, expand geographical coverage, and involve more societal elements to gain a more holistic understanding.

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