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All Journal Jurnal Akuntansi Indonesia Traksi : Majalah Ilmiah Teknik Mesin Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi IJIBE (International Journal of Islamic Business Ethics) Jurnal Riset Akuntansi Terpadu AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Pengabdian Masyarakat AbdiMas Jurnal Aplikasi Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Indonesian Journal of Community Services SULUH: Jurnal Abdimas Journal of Islamic Accounting and Finance Research SOLUSI Journal of Advanced Multidisciplinary Research INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Abdimas Sangkabira Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Akademisi Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) JAPI: Jurnal Akses Pengabdian Indonesia JURNAL AKUNTANSI DAN BISNIS Worksheet : Jurnal Akuntansi Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Ilmiah Sultan Agung Jurnal Penelitian dan Pengabdian Masyarakat SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Al-Zayn: Jurnal Ilmu Sosial & Hukum Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Jurnal Cendekia Ilmiah International Journal of Accounting, Management, and Economics Research : Ijamer
Khoirul Fuad, Khoirul
Universitas Islam Sultan Agung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Other

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Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Demak Jawa Tengah Tahun Anggaran 2021-2024 Nurul Laily Nikmatus Sholihah; Khoirul Fuad; Mulyanto
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1296

Abstract

This study analyzes the financial performance of Demak Regency for the period 2021–2024, which shows a positive but still fluctuating trend. Using a quantitative approach based on local government financial reports and analyzed through multiple linear regression with the help of SPSS, this study examines the effect of Local Own-Source Revenue (PAD) and capital expenditure on regional financial performance. Empirical results indicate that PAD has a positive and significant effect on financial performance, while capital expenditure does not show a significant effect. These findings emphasize the importance of strengthening the quality and achievement of PAD as well as controlling regional expenditure more optimally.
Mendorong Disiplin Keuangan di UMKM “Ngemil Berkah“: Pelaporan Keuangan yang Aksesibel dan Praktis Khoirul Fuad; Hani Werdi Apriyanti; Hendri Setyawan; Winarsih Winarsih; Retno Tri Handayani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/5ttm1r81

Abstract

This community service activity aims to provide assistance in designing and implementing a practical and easy-to-use financial reporting system. The activity was implemented through several stages: situation analysis to identify partner needs, training in basic financial transaction recording, assistance in preparing simple financial reports, and evaluation of the implementation of the developed system. The results of the activity indicate an increase in partners' ability to record financial transactions in a more orderly and systematic manner. Partners have also been able to prepare simple financial reports, such as profit and loss statements and cash flow statements, and have begun to implement a separation between business and personal finances. Overall, this activity has made a positive contribution to improving financial literacy and supporting business sustainability through more informed decision-making based on financial information.
Tata Kelola Keuangan Desa: Peran Siskeudes, SDM, Kepemimpinan dengan Moderasi Transparansi Anggaran Wiwit Alfiyatus Safitri; Khoirul Fuad
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.6681

Abstract

ABSTRACT This study aims to examine the effect of the implementation of the Village Financial System application (Siskeudes), human resource competence, and village head leadership on village financial governance, with budget transparency as a moderating variable. This research employs a quantitative approach using a survey method involving 106 village officials in Grobogan Regency selected through purposive sampling, and the data are analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results indicate that the implementation of Siskeudes, human resource competence, and village head leadership have a positive and significant effect on village financial governance, while budget transparency is proven to act as a moderating variable that strengthens the relationship between the independent variables and village financial governance. These findings confirm that the improvement of village financial governance is determined by the optimization of information system utilization, adequate human resource capacity, effective leadership, and budget transparency as a mechanism to enhance public accountability. ABSTRAK Penelitian ini bertujuan untuk mengkaji pengaruh implementasi aplikasi Sistem Keuangan Desa (Siskeudes), kompetensi sumber daya manusia, kepemimpinan kepala desa terhadap tata kelola keuangan desa dengan transparansi anggaran sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 106 perangkat desa di Kabupaten Grobogan yang dipilih melalui pueposive sampling,serta dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa implementasi Siskeudes, kompetensi sumber daya manusia, dan kepemimpinan kepala desa berpengaruh positif dan signifikan terhadap tata kelola keuangan desa, sedangkan transparansi anggaranterbukti berperan sebagai variabel moderasi yang memperkuat hubungan antar variabel independen dengan tata kelola keuangan desa ditentukan oleh optimalisasi pemanfaatan sistem informasi, kapasitas aparatur yang memadai, kepemimpinan yangefektif, serta keterbukaan informasi anggaran sebagai mekanisme penguatan akuntabilitas publik.
ANALISIS IMPLEMENTASI SISTEM KEUANGAN DESA, PARTISIPASI MASYARAKAT, PERSEPSI DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA STUDI KASUS PADA 16 DESA DI KECAMATAN BLORA, KABUPATEN BLORA Rizky Putri S; Khoirul Fuad
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/7bw6yk67

Abstract

This research aims to determine the effect of the village financial system, community participation, perceptions and the competence of village officials on the accountability of village fund management at 16 villages in Blora District, Blora Regency. The method applied in this research is quantitative research. The data used comes from primary data obtained through distributing questionnaires using a linear scale. The technique applied in this research is purposive sampling technique. The research sample included 16 villages in Blora Subdistrict, Blora Regency with each village having 5 respondents with a total of 80 respondents. Data processing was done by multiple linear regression analysis using SPSS software. The results of this study indicate that the village financial system, community participation, and perceptions of village officials have a positive effect on the accountability of village fund management, while the competence of village officials has no effect on the accountability of village fund management.
Analisis Rasio Keuangan terhadap Harga Saham pada Bank Digital yang Terdaftar di Bursa Efek Indonesia Periode 2016-2023 Sahda Dian Sanubari; Khoirul Fuad
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.335

Abstract

Harga saham di pasar modal dipengaruhi oleh interaksi antara penawaran dan permintaan, yang dapat dilihat melalui indikator keuangan perusahaan. Studi ini bertujuan untuk menganalisis pengaruh current ratio (CR), debt to equity ratio (DER), return on equity (ROE), dan earning per share (EPS) terhadap harga saham perusahaan perbankan digital yang terdaftar di Bursa Efek Indonesia untuk periode 2016–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan Teknik sampling menggunakan purposive sampling, menghasilkan 48 data dari 6 perusahaan. Data sekunder diperoleh dari laporan tahunan perusahaan dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa CR berpengaruh positif dan signifikan terhadap harga saham, DER berpengaruh negatif dan signifikan terhadap harga saham, ROE berpengaruh negatif dan signifikan terhadap harga saham, EPS berpengaruh positif dan signifikan terhadap Harga Saham. Penelitian ini menjelaskan bahwa pengelolaan modal kerja, struktur modal, dan meningkatkan laba merupakan faktor penting bagi perusahaan perbankan digital untuk mempertahankan dan meningkatkan nilai saham, serta menarik minat investor melalui optimasi keuntungan dan kebijakan dividen.
Model Penyusunan Analisis Standar Belanja Kabupaten Kudus Dalam Menunjang Proses Perencanaan, Penganggaran, dan Pengawasan APBD Siti Sumiati; Hani Werdi Apriyanti; Khoirul Fuad
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 2 (2021): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v2i2.158

Abstract

Local governments need to develop a Standard Expenditure Analysis (ASB) system as mandated in laws and regulations in order to create an effective and efficient budget. It is very important for local governments to provide clarity in determining the time unit and number of units used in activities so that there is uniformity so that the preparation of the Standard Expenditure Analysis is more precise. The basis for preparing the Standard Expenditure Analysis (ASB) should not only look at one year in order to obtain a better ASB model in predicting total expenditure. This study develops an ASB model that can be used by the Kudus Regency Government   Keywords :  Standard Expenditure Analysis, Budgeting, Kudus
Co-Authors Agung Prajanto Alim Adiwijaya, Zainal Amalia Septiana Dela Wiradinata Amilakhaq, Farikha Ariyani, Nurlita Dwi Bedjo Santoso Kadri Devi Permatasari Diah Larasati Farah Aida Ahmad Nadzri Farah Aida Ahmad Nadzri Handayani, Retno Tri Handayani, Retno Tri Hani Werdi Apriyanti Hani Werdi Apriyanti Hani Werdi Apriyanti Hastuti, Erma Sri Hayu Wikan Kinasih Hendri Setyawan Heni Wijayanti, Heni Ika Himayati Luthfa Ilhami, Aulia Lisa Kartikasari Luluk Muhimatul Ifada Lutfi Khusfiyah Mega Wahyu Widawati Muh Amin Muhammad Subri Mulyanto Mustaqin, Khoyrul Nadaredo, Salsa Haliza Nandya Nur Hapsari Nur Prasetyo Aji Nurlita Dwi Ariyani Nurrokhmahwati, Nurrokhmahwati Nurul Laily Nikmatus Sholihah Pamungkas, Carolina Wahyu Retno Tri Handayani Ririh Dian Pratiwi Rizka Yulia Baharani Rizky Putri S Sahda Dian Sanubari Santi Putriani Sinta Putriana Sumiati, Siti Tia Maharani Werdi Apriyanti, Hani Winarsih Winarsih Winarsih Winarsih Winarsih Winarsih Winarsih Wiwit Alfiyatus Safitri Zulfikarianti, Ratna Zuliyati Zuliyati Zulkifli, Muamar Dani