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All Journal Journal of Accounting and Finance (JACFIN) Jurnal Kabar Masyarakat
Muhammad Badrun Zaman
Universitas Muhadi Setiabudi
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengalihan Anggaran dan Akuntabilitas Publik terhadap Infrastruktur di Desa Kecipir, Kabupaten Brebes Muhammad Kuntoro; Titi Rahmawati; Dwi Harini; Muhammad Badrun Zaman; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to examine the effect of budget diversion and public accountability on infrastructure in Kecipir Village, Brebes Regency. The population of this study is the people of Kecipir Village in Brebes Regency. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The results showed that the budget transfer variable had an effect of 36% and significantly affected the infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management whose source of the budget is people's funds, the public accountability variable affects 64% and significantly affects infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management, the source of which is people's funds.
Mengukur Kinerja Keuangan PT BNI (Persero) Tbk dengan Menggunakan Rasio Keuangan Irna Roseniati; Yenny Ernitawati; Roni; Muhammad Badrun Zaman; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Financial performance is an illustration of a company's success that can be used as a basis for making decisions by analyzing financial reports using profitability ratios (Return on Assets, Return on Equity and Net Profit Margin), solvency ratios (Debt to Assets and Debt to Equity) and growth ratios ( net profit growth, growth in share earnings and growth in total assets) which has the aim of knowing and explaining an overview of financial performance at PT BNI Persero) Tbk in each period. The object used comes from PT BNI (Persero) Tbk with population and samples taken from financial statements, in the form of balance sheets and income statements for 5 periods, namely 2017 to 2019. The type of approach used is a deductive approach with secondary data with a horizontal analysis method carried out by comparing financial reports use ratios to determine the company's financial performance. The results of the analysis of the financial performance of PT. BNI (Persero) Tbk is quite good, even though there were many percentage reductions in the profitability ratio and growth ratio in 2018, the company was able to increase the percentage again the following year.
Pengaruh Pengendalian Internal Piutang terhadap Efektivitas Penagihan Piutang Usaha pada CV Dian Ayu Setiabudi Brebes Anggi Ayu Saputra; Nasiruddin; Syariefful Ikhwan; Dwi Harini; Muhammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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This research aims to know the influence on account receivable internal of accounts receivable collection efectiveness at CV DIAN AYU SETIABUDI. As for the internal control elements consist of a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision. The population in this study are employees of CV DIAN AYU SETIABUDI. the number of the sample in this research as much as 31 respondents who were determined by purposive sampling technique. Technique of data analysis in this study uses descriptive analysis and multiple linear regression. The results showed that: (1) control Environment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.675 with 0.506 significant value (2) risk assessment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.729 with 0.473 significant value (3) control Activities haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.870 with 0.073. significant value (4) information and communication haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.191 with 0.245 significant value (5) Monitoring and supervision have to influence on the effectiveness of accounts receivable collection indicated by t calculate equal 2.531 with 0.018 significant value (6) a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision simultaneously influence toward the effectiveness of accounts receivable collection. (7) Adjusted R Square value 73.5% indicates that ability of control environment, risk assessment, control activities, information and communication as well as monitoring and supervision is capable of explaining the variable effectiveness of accounts receivable collection 73.5% while 26.5% explained by variables other than the research variables.
Pemberdayaan UMKM Desa Mulyasari melalui Pelatihan Branding dan Pemasaran Digital Berkelanjutan Hendri Sucipto; Muhammad Syaifulloh; Nur Khojin; Slamet Bambang Riono; Akbar Nuur Purnama; Muhammad Badrun Zaman
Jurnal Kabar Masyarakat Vol. 4 No. 3 (2026): Agustus: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i3.4887

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting rural economic development, but they still face challenges in developing brand identity, improving marketing communication, and utilizing digital media consistently. Changes in consumer behavior toward digital channels require MSMEs not only to produce quality products but also to develop brand awareness and digital marketing capabilities. This community service program aimed to improve the knowledge and skills of MSME actors in Mulyasari Village in branding and sustainable digital marketing. The activity was conducted on Wednesday, July 15, 2026, at the Mulyasari Village Hall, Losari District, Cirebon Regency, West Java Province, involving 30 MSME participants. The program employed a participatory approach consisting of needs identification, material delivery, branding practice, digital marketing training, content creation practice, evaluation, and mentoring. The training covered brand identity, positioning, logos, packaging, product photography, caption writing, WhatsApp Business and social media utilization, and content calendar development. The results indicate that participants gained practical knowledge and experience regarding the importance of branding and the use of digital media as a marketing channel. Participants were also encouraged to implement content strategies consistently so that digital marketing activities would continue beyond the training. The program demonstrates that a combination of training and mentoring is a relevant approach to strengthening MSME digital capabilities. Program sustainability is pursued through monitoring and mentoring to enable MSME actors to independently develop branding, improve consumer interaction, and expand their marketing reach.
Co-Authors Akbar Nuur Purnama Amelia Sholeha Anggi Ayu Saputra Dwi Harini Hendri Sucipto Ikhwan, Syariefful Irna Roseniati Muhammad Kuntoro MUHAMMAD SYAIFULLOH Nasiruddin, Nasiruddin Nur Khojin Riono, Slamet Bambang Roni Roni TITI RAHMAWATI Yenny Ernitawati