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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal EMT KITA Jurnal SOLMA Muhammadiyah International Journal of Economics and Business INVENTORY: JURNAL AKUNTANSI Majalah Ilmiah Bijak Jurnal Ilmiah Edunomika (JIE) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Jurnal Cahaya Mandalika International Journal on Social Science, Economics and Art Daengku: Journal of Humanities and Social Sciences Innovation ACADEMIA: Jurnal Inovasi Riset Akademik Abdi Geomedisains Journal of Economics Research and Policy Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Inkubis: Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research Journal of Economics, Entrepreneurship, Management Business and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Benefit: Jurnal Manajemen dan Bisnis
Heppy Purbasari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Penurunan Accounting Fraud Pada Unit Pengelola Kegiatan (UPK) di Kabupaten Sragen Ardika Yuda Pamungkas; Heppy Purbasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.8198

Abstract

Accounting fraud is a form of deviation from standard operating practices in an agency related to financial reporting. Internal control systems, compliance with accounting rules, and human resource competencies play a role in reducing accounting fraud. This study aims to analyze the effect of internal control systems, compliance with accounting rules, and human resource competencies on reducing accounting fraud in Activity Management Units (UPK) in Sragen Regency. The population in this study were UPK administrators in Sragen Regency. The sample determination used purposive sampling. The respondents of the study were 48 UPK administrators consisting of the chairman, secretary, Verification Team (TV), Supervisory Board (BP) and treasurer in UPK in each sub-district in Sragen Regency. The data obtained were then processed using multiple regression analysis. The results of this study include: first, the internal control system variable does not have a significant effect on the variable of reducing accounting fraud in UPK in Sragen Regency. Second, the variable of compliance with accounting rules does not have a significant effect on reducing accounting fraud in UPK in Sragen Regency. Third, the variable of human resource competency has a significant effect on reducing accounting fraud in UPK in Sragen Regency. This study can be utilized by the Central Government and Regional Governments to formulate policies related to reducing accounting fraud in UPK throughout Indonesia or specifically in UPK in Sragen Regency.
Factors Supporting the Implementation of Green Accounting with Profitability as an Intervening Variable Puspita, Apriliana Sindy; Purbasari, Heppy
Majalah Ilmiah Bijak Vol. 22 No. 2: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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

Abstract

The purpose of this study was to examine the influence of environmental costs, and firm value on green accounting, mediated by profitability. The research method used is a quantitative research method. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) except in the financial sector. The sampling technique is a purposive sampling technique based on certain criteria so that a sample of 182 data is obtained. The type of data used is secondary data and the analysis technique used is multiple linear regression analysis with the Sobel Test test tool. The results of the study show that environmental costs and firm value affect profitability, while environmental costs and profitability have no affect on green accounting but firm value affects green accounting. The results of the study also show that profitability cannot mediate the influence of environmental costs and firm value on green accounting.
Keuntungan Investasi Bitcoin dalam Prespektif Tingkat Investasi: Studi Empiris di Amerika Periode 2019-2023 Purbasari, Heppy; Prasetyo, Anggo
Benefit: Jurnal Manajemen dan Bisnis Vol. 10 No. 2 (2025): Benefit : Volume 10 Desember No 2 tahun 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i2.14139

Abstract

This study analyzes the effect of inflation, interest rates, and money supply (M2) on Bitcoin returns, with investment level as a moderating variable, in the context of the United States economy during 2019–2023. Using a quantitative approach, this research employs multiple linear regression and Moderated Regression Analysis (MRA) based on 60 monthly observations. Data were obtained from FRED, TradingView, and Grayscale Bitcoin Trust (GBTC). The findings show that inflation has a significant negative effect on Bitcoin returns, while interest rates and money supply have no significant effect. Investment level moderates the relationship between inflation and Bitcoin returns negatively, but does not moderate the effect of interest rates and M2. These results indicate that institutional investment plays a selective role in shaping the relationship between macroeconomic factors and Bitcoin. The study offers implications for investors and policymakers in digital asset management.
Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Penghindaran Pajak: Peran Komite Audit Sebagai Variabel Moderasi Indah Permatasari; Heppy Purbasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8277

Abstract

This study aims to analyze the effect of company size and profitability on tax avoidance with the audit committee as a moderating variable in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A quantitative approach is used with descriptive and explanatory research types. The sample was determined using a purposive sampling technique with certain criteria, such as the availability of financial reports and the existence of an audit committee. Data were obtained from financial and annual report documentation, then analyzed using descriptive statistics, classical assumption tests, and panel data regression. The results of the study indicate that company size has a positive and significant effect on tax avoidance, while profitability has a negative and significant effect. However, the audit committee does not moderate the relationship between company size and profitability on tax avoidance, but rather acts as a moderating predictor. These findings provide important implications for companies to increase the effective role of the audit committee in overseeing financial strategies.
Integrity As A Shield Against Fraud In Activity Management Unit (AMU) Fund Management: Empirical Evidence From Sragen Regency Heppy Purbasari; Kusuma Wijayanto; Syahrina Noormala Dewi; Rizky Ramadhan Wibisono
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1064

Abstract

Purpose – This study seeks to assess and analysis the impact of competence, internal control systems, and anti-fraud awareness on fraud prevention, while also examining the role of integrity as a moderating variable. Design/methodology/approach – This study employs a quantitative methodology, encompassing a population of 18 AMU in Sragen Regency and a sample of 48 respondents, which includes the chairindividual, secretary, treasurer, verification team, and supervisory board of AMU. This research utilises primary data. The data analysis method employs multiple regression analysis and Moderated Regression Analysis (MRA) utilising the SPSS application. Finding/Results – The internal control system and anti-fraud awareness impact fraud prevention; however, competence does not affect fraud prevention. Integrity has been demonstrated to enhance the impact of anti-fraud awareness on fraud prevention. Nonetheless, integrity cannot mediate the relationship between competency and the internal control system about fraud prevention. These findings suggest that fraud prevention relies not only on technical measures and organisational controls but also on enhancing the integrity and ethical conduct of individualnel within the company. Originality/Value – This research’s originality is in examining integrity as a moderating variable in fraud prevention at AMU, a local community fund management institution.
OPTIMALISASI PERAN TAMAN SAMPAH BUMDESA CEPOGO BOYOLALI DALAM MEWUJUDKAN ZERO WASTE SEBAGAI UPAYA PENINGKATAN PENDAPATAN BERBASIS GREEN ENVIRONMENT Rochmi Widayanti; Bambang Waluyo Febriantoko; Heppy Purbasari; Muhammad Syahriandi; Hariyadi Fajar Nugroho; Shaddam Hasan; Yuni Pristiwati Noer Widianingsih; Zianissa Amalia Putri; Ajeng Ayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.19579

Abstract

Cepogo sebagai salah satu desa yang menghadapi kendala dalam pengelolaan sampah. Namun dari pihak BUMDesa sudah ada upaya untuk menanggulangi dengan membentuk Bank Sampah, yang disebut juga sebagai Taman Sampah. Pihak BUMDesa Cepogo memiliki inisiatif untuk memilah sampah organic menjadi bahan pembuatan Maggot. BUMDesa Cepogo berhasil menghasilkan Maggot hampir 200-300 kg per bulan. Namun harga Maggot Fresh hanya kisaran Rp.6000 per kg dan menjadi masalah saat area Jawa Tengah menghasilkan jumlah Maggot berlebih sehingga seringkali pelanggan berubah pikiran membeli Maggot dengan harga lebih murah dan jangkauan lokasi yang lebih dekat dan ini menjadi kerugian saat permintaan Maggot tiba-tiba dihentikan dan pihak BUMDesa Cepogo tdk bisa menyimpan Maggot karena daur hidup maggot hanya kisaran 2 minggu dan akan berubah menjadi kepompong dan lalat. Oleh karena itu kegiatan pengabdian masyarakat P2AD memberikan solusi dengan merubah pengolahan yang secara tradisional “Sangrai” menjadi Pakan dalam bentuk Pelet sehingga Maggot dapat memiliki nilai jual yang lebih tinggi dan komposisi pakan pelet berbahan Maggot ini lebih jelas nutirisinya dan tepat untuk digunakan pada ternak ayam atau ikan. Program ini selain focus pada olahan pakan dalam bentuk Pelet juga memberikan peningkatan ketrampilan dalam tata Kelola BUMDesa dan juga system informasi berbasis digital yang disinkronkan dengan bidang keuangan dan juga pemasaran digital sehingga harapan dari program ini dapat memberikan peningkatan produktivitas, ketrampilan dan peningkatan pendapatan bagi BUMDesa di Cepogo Tumang, Kabupaten Boyolali.
Laporan Keuangan Pemerintah Daerah dalam Rangka Peraturan Kementerian Dalam Negeri dan Sistem Informasi Pemerintah Daerah (SIPD): Kota Kendal Alyaa Nurardia Rahma; Heppy Purbasari
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.90

Abstract

Latar Belakang: Pelaporan keuangan yang akuntabel dan transparan sangat penting dalam pengelolaan keuangan pemerintah daerah. Sistem Informasi Pemerintah Daerah (SIPD) diperkenalkan sebagai inovasi digital untuk meningkatkan efisiensi, integrasi, dan transparansi dalam pelaporan keuangan, meskipun implementasinya masih menghadapi tantangan regulasi dan sumber daya manusia. Tujuan: Penelitian ini bertujuan untuk mengkaji penerapan  Peraturan Kementerian Dalam Negeri (Permendagri) dalam kerangka SIPD dalam penyusunan laporan keuangan di Pemerintah Kota Kendal. Selain itu, studi ini berupaya mengidentifikasi faktor-faktor kunci yang mempengaruhi keberhasilan implementasi pelaporan keuangan berbasis SIPD. Metode: Penelitian ini menggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui wawancara mendalam dengan pejabat manajemen keuangan dan auditor, dilengkapi dengan analisis dokumen kebijakan dan peraturan yang relevan. Pendekatan ini dipilih untuk mendapatkan pemahaman yang komprehensif tentang dinamika dan tantangan yang terlibat dalam implementasi SIPD. Hasil: Implementasi SIPD meningkatkan efisiensi dan transparansi dalam pelaporan keuangan  pemerintah daerah dengan meningkatkan integrasi data dan jejak audit; namun, keterbatasan dalam kesiapan sumber daya manusia, pemanfaatan sistem, dan infrastruktur teknologi tetap menjadi tantangan utama. Kesimpulan: Memperkuat kapasitas sumber daya manusia dan mengoptimalkan penggunaan SIPD sangat penting untuk pelaporan keuangan yang akuntabel, didukung oleh kerangka peraturan yang jelas dan komitmen kelembagaan yang berkelanjutan.
Peningkatan Pemahaman Standarisasi Produksi Minyak Balur Herbal Berbasis Prinsip CPOTB Skala Sederhana pada UMKM Produsen Minyak Balur NQ21 di Sukoharjo Jawa Tengah Dedi Hanwar; Zakky Cholisoh; Heppy Purbasari; Muhammad Rifki Saufi; Yoeri Rafiqi Al Hanafi; Aliya Ully Nihaya; Maulida Arifiani
Abdimas Galuh Vol 8, No 1 (2026): Maret 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i1.22701

Abstract

Produk minyak balur herbal merupakan salah satu sediaan obat tradisional yang banyak diproduksi oleh usaha mikro dan digunakan oleh masyarakat. Namun, proses produksinya umumnya masih dilakukan secara tradisional tanpa penerapan standarisasi yang memadai, sehingga berpotensi menimbulkan variasi mutu dan risiko keamanan produk. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pelaku usaha mikro obat tradisional mengenai pentingnya standarisasi produksi berbasis prinsip Cara Pembuatan Obat Tradisional yang Baik (CPOTB) skala sederhana. Kegiatan dilaksanakan melalui metode ceramah interaktif di UMKM NQ21, Kabupaten Sukoharjo, dengan peserta sebanyak 12 orang yang terlibat langsung dalam proses produksi. Evaluasi dilakukan menggunakan pretest dan posttest dengan domain pertanyaan meliputi kebersihan produksi, standarisasi bahan baku, pengendalian proses, peralatan produksi, dan pencatatan sederhana. Hasil menunjukkan bahwa rata-rata nilai posttest meningkat sekitar 30% dibandingkan pretest dan perbedaannya bermakna secara statistik berdasarkan uji t berpasangan (p < 0,05). Kegiatan ini menunjukkan bahwa edukasi CPOTB skala sederhana efektif dalam meningkatkan pemahaman pelaku UMKM sebagai langkah awal penerapan standarisasi untuk meningkatkan kualitas dan keamanan produk minyak balur herbal. 
Determinants and Consequences of Accounting Literacy on the Quality of MSME Financial Statements Yuni Pristiwati Noer Widianingsih; Rochmi Widayanti; Heppy Purbasari
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 5 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4832

Abstract

This study aims to examine the influence of education, training, and experience on the quality of financial statements, with accounting literacy as a mediating variable. This study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Data were collected through questionnaires distributed to 86 respondents involved in financial recording and reporting activities. The study’s results show that education and training have a positive and significant effect on accounting literacy, whereas experience does not. Accounting literacy is subsequently shown to have a positive and significant effect on the quality of financial statements. The mediation analysis indicates that accounting literacy partially mediates the influence of education and training on the quality of financial statements, but does not mediate the influence of experience on the quality of financial statements. These results confirm that the quality of financial statements can be improved more effectively by strengthening accounting literacy, especially through relevant education and structured, applicable, and sustainable accounting training. This research makes an empirical contribution by treating accounting literacy as an important mechanism linking human resource development factors to the quality of financial statements.
PENGELOLAAN DANA DESA PANDEYAN KECAMATAN JATINOM KABUPATEN KLATEN: TINJAUAN ASPEK AKUNTABILITAS SEKTOR PUBLIK Steelyana Indriasari; Heppy Purbasari; Devi Puspita Sari
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.12959

Abstract

Accountability is an essential aspect of Village Fund management because village governments are required to account for the use of public resources to the community in accordance with applicable regulations. This study aims to analyze Village Fund management in Pandeyan Village, Jatinom District, Klaten Regency, based on the dimensions of public sector accountability during the 2023–2024 fiscal years. This study employed a qualitative approach, with data collected through observation, interviews, and documentation. The research informants consisted of the village head, head of financial affairs, and village officials directly involved in Village Fund management, selected using the snowball sampling technique. Data were analyzed through data reduction, data presentation, and conclusion drawing based on Mardiasmo’s public sector accountability framework, which includes accountability for probity and legality, managerial accountability, program accountability, and policy accountability. The findings indicate that Village Fund management in Pandeyan Village was carried out through the stages of planning, implementation, administration, and reporting in accordance with applicable regulations. The four dimensions of accountability were implemented through regulatory compliance, the performance of managerial functions, the realization of development and community empowerment programs, and policies directed toward community needs and improved public services. However, transparency remains an area requiring improvement, particularly regarding the dissemination of information on Village Fund utilization and program achievements to the community. Therefore, strengthening information disclosure and public access to Village Fund management information is necessary to improve public accountability in Pandeyan Village. ABSTRAK Akuntabilitas merupakan aspek penting dalam pengelolaan Dana Desa karena pemerintah desa berkewajiban mempertanggungjawabkan penggunaan sumber daya publik kepada masyarakat sesuai dengan ketentuan yang berlaku. Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa di Desa Pandeyan, Kecamatan Jatinom, Kabupaten Klaten, berdasarkan aspek akuntabilitas sektor publik pada Tahun Anggaran 2023–2024. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan penelitian meliputi kepala desa, kaur keuangan, dan aparatur desa yang terlibat dalam pengelolaan Dana Desa, dengan penentuan informan menggunakan teknik snowball sampling. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan menggunakan kerangka akuntabilitas sektor publik Mardiasmo yang meliputi akuntabilitas kejujuran dan hukum, akuntabilitas manajerial, akuntabilitas program, dan akuntabilitas kebijakan. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa Pandeyan telah dilaksanakan melalui tahapan perencanaan, pelaksanaan, penatausahaan, dan pelaporan sesuai dengan ketentuan yang berlaku. Keempat aspek akuntabilitas telah diterapkan melalui kepatuhan terhadap regulasi, pelaksanaan fungsi manajemen, realisasi program pembangunan dan pemberdayaan masyarakat, serta kebijakan yang diarahkan pada kebutuhan masyarakat dan peningkatan pelayanan publik. Namun, aspek transparansi masih perlu diperkuat, terutama dalam penyampaian informasi mengenai penggunaan Dana Desa dan capaian program kepada masyarakat. Dengan demikian, penguatan keterbukaan informasi dan akses masyarakat terhadap informasi pengelolaan Dana Desa diperlukan untuk meningkatkan akuntabilitas publik di Desa Pandeyan.
Co-Authors Adhianto, Naura Calista Adhianto Africo Al-Dua Saputra Ajeng Ayu Alifaliyudin, Achmad Torik Aliya Ully Nihaya Alyaa Nurardia Rahma Ambar Yunita Nugraheni Andity, Vira Sekar Ayu Andri Veno Andy Dwi Bayu Bawono Ardika Yuda Pamungkas Atantya Wahyu Santika Atwal Arifin Bambang Waluyo Febriantoko Banu Witono Berliana, Nadila Bramudya Wisnu Wardana Dedi Hanwar Devi Afriantari Puspa Putri Devi Puspita Sari Dewita Puspawati Edelwais, Monica Erindyah Retno Wikantyasning Fadhilah, Faisa Nur Fauzan . Handayani, Meiga Trisna Hariyadi Fajar Nugroho Ihwan Susila Ika Trisharyanti Dian Kusumowati Ilham Adhi Pangestu Ilham Rochad Saputra Indah Permatasari Ketut Pratiwi Khabib, Rizal Maulana Kurnia Rina Ariani Kusuma Wijayanto Larasati, Arindra Lintang Kurniawati Mahardhika Yusack Effendi Maulida Arifiani Meiga Trisna Handayani Mila Ramadhanti Muhammad Abdul Aris Muhammad Rifki Saufi Muhammad Syahriandi Mujiyati Muthiatulloh, Maryam Dzakiyah Narda, Anya Cetta Nita Setyawati Nurkhasanah, Fitri Laili Nursiam, Nursiam Nursoleha, Eva Ovi Itsnaini Ulynnuha Pangestu, Ilham Adhi Prasetyo, Anggo Pratiwi, Ketut Pusparini, Tharisya Setya Puspita, Apriliana Sindy Putri, Eskasari Rahma, Alyaa Nurardia Ramadani, Indy Ramadhanti, Mila Ramdani, Tasya Eka Rangga Handika Rima Munawaroh Rizky Ramadhan Wibisono Rochmi Widayanti Rochmi Widayanti Sanyika, Atantya Wahyu Saputra, Africo Al-Dua Setyo Nurwaini Shaddam Hasan Steelyana Indriasari SUSI LESTARI Susi Lestari Suyatmin Suyatmin Suyatmin Waskito Adi Syahrina Noormala Dewi, Syahrina Noormala Triyono Wahyu Utami Wahyudi, Luki Eko Wardana, Bramudya Wisnu Wisnu Bagus Wicaksono Wulan Alawiyah Wulandari, Risma Ayunda Yoeri Rafiqi Al Hanafi Yuni Pristiwati Noer Widianingsih Z Zulfikar, Z Zakky Cholisoh Zen, Rischa Rizkita Zianissa Amalia Putri Zulfikar Zulfikar Zulvan, M Fahmi