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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi'45 Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Berbakti
R.Budi Hendaris
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kompetensi Aparatur dan Pemanfaatan Teknologi Terhadap Kualitas Laporan Keuangan Desa Di Kecamatan Purwadadi Vina Putriani Nursalin; R. Budi Hendaris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.9394

Abstract

This study aims to determine the effect of apparatus competence and technology utilization on the quality of village financial reports in Purwadadi District both partially and simultaneously. This type of research is quantitative with a total of 36 respondents with purposive sampling technique. Then the data collection technique uses library research and field research, and the data analysis technique uses descriptive and associative methods. The data analysis technique used is multiple linear regression analysis using IBM SPSS Statistics 27 software. The test results show that partially, the competence of the apparatus does not have a significant effect on the quality of village financial reports in Purwadadi District, while the use of technology has a significant effect on the quality of village financial reports in Purwadadi District. However, when viewed simultaneously, the competence of the apparatus and the use of technology have a significant effect on the quality of Village financial reports in Purwadadi District. the results of this study are expected to provide encouragement to further optimize the use of technology in the preparation of financial reports. In addition, although the competence of the apparatus does not have a significant effect partially, increasing competence is still important in the long term in order to keep up with technological developments and village financial administration systems and also become a reference for similar studies in other regions that have similar characteristics.
Pengaruh Penerapan Good Governance, Pemahaman Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karawang Jennifer Carolina Golung; R. Budi Hendaris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9522

Abstract

The quality of local government financial reports is a key indicator of the accountability of public financial management. Although the Karawang Regency Government routinely receives an Unqualified Opinion (WTP), this opinion is often accompanied by an Explanatory Paragraph (WTP-DPP), which indicates significant audit findings from the Supreme Audit Agency (BPK). These audit findings indicate that there are still inconsistencies in good governance practices and weaknesses in understanding Government Accounting Standards (SAP). This study aims to analyse the influence of the implementation of good governance and understanding of Government Accounting Standards (SAP) on the quality of financial reports in the Karawang Regency Government. The research method used is quantitative research. The data was collected through a questionnaire. The target population consists of 22 Local Government Agencies (OPD) with a sample size of 44 respondents. The sampling approach used is saturated sampling. Data analysis was conducted using IBM SPSS version 27. The results of the analysis indicate that the implementation of good governance has a significant partial effect on the quality of financial reports. Similarly, understanding of Government Accounting Standards has a significant partial effect on the quality of financial reports. Simultaneously, these two variables contribute 62.8% to the quality of financial statements, while the remaining 37.2% is influenced by other factors not explained in this study.
Peningkatan Kesadaran Lingkungan Melalui Edukasi Bank Sampah di Kelurahan Cibeber Kota Cimahi Ifan Wicaksana Siregar; R. Budi Hendaris; Ali Rahman Reza Zaputra; Rendi Kusuma Natita; Rakhmat Siraz; Dwi Indah Lestari; Muhammad Anggionaldi; Sofia Windiarti
BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 03 (2026): ISSUE FEBRUARI
Publisher : PT. Mifandi Mandiri Digital

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

Abstract

Permasalahan sampah perkotaan di Kota Cimahi masih menjadi tantangan serius akibat tingginya volume sampah rumah tangga dan rendahnya tingkat pemilahan dari sumber. Kelurahan Cibeber merupakan salah satu wilayah yang belum memiliki sistem pengelolaan sampah berbasis komunitas yang berjalan optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan, pengetahuan, dan partisipasi masyarakat melalui edukasi serta penerapan bank sampah digital. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan kolaboratif yang meliputi observasi lapangan, penyuluhan prinsip 3R (Reduce, Reuse, Recycle), pelatihan teknis bank sampah, penguatan kelembagaan, serta pengenalan sistem digital. Evaluasi dilakukan melalui pre-test dan post-test, observasi, serta wawancara. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 42%, perubahan perilaku pemilahan sampah di tingkat rumah tangga, serta adopsi awal sistem pencatatan digital oleh masyarakat. Program ini membuktikan bahwa edukasi berbasis komunitas yang didukung digitalisasi mampu memperkuat kesadaran lingkungan, meningkatkan partisipasi warga, dan berpotensi mengurangi beban sampah ke TPA. Kegiatan ini diharapkan menjadi model pengelolaan sampah berbasis komunitas digital yang berkelanjutan dan dapat direplikasi di wilayah lain.
Co-Authors Ali Rahman Reza Zaputra Aprilia, Dilla Aryani, Ririn Sri Dwi Indah Lestari Farah Agustina Insani Fitriani, Putri Desya Ifan Wicaksana Siregar Ignasius Christian Heryanto Intan Rahayu Jennifer Carolina Golung Jennifer Carolina Golung LAYESI , Anggun Muhammad Anggionaldi Nur Azizah, Mitha Pramesti, Nuru Nisa Putri Handayani Putri, Aurrel Azalea Cesarena Rahayu, Yunita Sri Rahmawati, Rahmawati Rakhmat Siraz Rendi Kusuma Natita Reza Firmansyah Ajhari Romli Romli, Romli Sastradipraja, Usman Siraz, Rahmat Sofia Windiarti Syakira Gusmi Manika Tathya Pradipta Vina Putriani Nursalin Yayang Fitriani