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All Journal Jurnal Ilmiah Keuangan Akuntansi Bisnis
M. Hasan Ma’ruf
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance Social Sciences

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Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Studi Kasus Kantor Kecamatan Sawit, Boyolali Lutfi Apriana; LMS Kristiyanti; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.23

Abstract

This study aims to determine the influence of accounting information system factors on the system implemented in the Sawit District Office, Boyolali. This study uses primary data consisting of several independent variables including the influence of user involvement, personal capabilities, top management support, education and training programs and organizational size which will be examined whether it influences the performance of accounting information systems as the dependent variable. This research is a type of quantitative data. The population in this study amounted to 50 employees involved in accounting information systems, so the entire population was used as a sample. This research method includes data analysis methods using data quality tests, classic assumption tests and multiple regression analysis with results showing user involvement, personal capabilities, top management support, education and training programs, organizational size partially or simultaneously affect information system performance accountancy.
Evaluasi Konsep Value for Money terhadap Penilaian Kinerja Pelayanan Sektor Publik Mutiya Krisanty; Maya Widyana Dewi; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.25

Abstract

This study aims to determine the effect of efficiency and effectiveness on the performance of public sector services of the Gadingan Village Government in 2020. This research is quantitative. A sample of 100 respondents. Data collection techniques through surveys by distributing questionnaires to respondents to be targeted. Data analysis methods include descriptive statistical analysis, validity, reliability, and classical assumption tests. The results showed that 1) economic elements, efficiency, and effectiveness simultaneously as elements of value for money affect the performance of public sector services, 2) economic elements partially as one of the elements of value for money affect the performance of public sector services in the Gadingan Village Head's Office, 3) the element of efficiency partially as one of the elements of value for money affects the performance of public sector services in the Village Head's Office Gadingan, and 4) the element of partial effectiveness as one of the elements of value for money affects the performance of public sector services in the Gadingan Village Head's Office
Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Boyolali Tahun 2017-2020 Afaf Nur Maesyaroh; Hadi Samanto; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.26

Abstract

The purpose of this study is to determine the effect of local tax revenues on local original income in the government in Boyolali Regency for the 2017-2020 period. This research is quantitative using secondary data, with the population and samples being the PAD Budget Realization Report and the regional tax revenue report for 2017-2020. Based on the results of the t test, it is known that the PBB-P2 and the Entertainment Tax have a significant effect on local original income, while groundwater tax has no effect on local original income. Based on Test F shows that jointly PBB-P2, Groundwater Tax, Entertainment Tax has a significant effect on Local Native Income.
Pengaruh Besaran Bantuan Sosial, Alur Bantuan Sosial, Dan Sasaran Bantuan Sosial Terhadap Kesejahteraan Masyarakat Kabupaten Karanganyar Tahun 2023 Guntur Sawunggaling; Yuwita Ariessa Pravasanti; M. Hasan Ma’ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.168

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh besaran bantuan sosial, alur bantuan sosial, dan sasaran bantuan sosial dalam Program Keluarga Harapan (PKH) terhadap kesejahteraan masyarakat di Kabupaten Karanganyar pada tahun 2023. PKH merupakan program perlindungan sosial bersyarat dari pemerintah yang ditujukan untuk meningkatkan kualitas hidup keluarga miskin melalui akses layanan pendidikan, kesehatan, dan kesejahteraan sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dan kuesioner kepada 138 responden yang merupakan Keluarga Penerima Manfaat (KPM) PKH. Teknik analisis data yang digunakan meliputi uji validitas, reliabilitas, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, variabel besaran bantuan, alur bantuan, dan sasaran bantuan berpengaruh signifikan terhadap kesejahteraan masyarakat. Temuan ini mengindikasikan bahwa keberhasilan program PKH sangat dipengaruhi oleh ketepatan jumlah bantuan, kelancaran dan transparansi proses penyaluran, serta akurasi dalam penetapan sasaran penerima. Penelitian ini memberikan rekomendasi bagi pemerintah daerah untuk meningkatkan akurasi data penerima, efektivitas distribusi, dan evaluasi berkelanjutan guna memaksimalkan dampak sosial program bantuan
Co-Authors Afaf Nur Maesyaroh Guntur Sawunggaling Hadi Samanto LMS Kristiyanti Lutfi Apriana Maya Widyana Dewi Mutiya Krisanty Yuwita Ariessa Pravasanti