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All Journal Proceeding of National Conference on Accounting & Finance Journal of Public and Business Accounting Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Abdullah
Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Keberhasilan implementasi aplikasi sistem keuangan desa (Siskeudes) di kecamatan Pondok Kelapa Bengkulu Tengah Abdullah; Asmi Khairani Putri Harahap
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art44

Abstract

This study aims to prove the influence of superior support, training and use of technology on the successful implementation of the Village Financial System (Siskeudes) application. The research was conducted at the Village Office of Pondok Kelapa District, Central Bengkulu Regency, Bengkulu Province. The population is all village apparatus. The research samples were village heads, village secretaries, financial officers, and siskeudes operators. Sampling criteria, researchers used purposive sampling method. This study uses a quantitative approach. Data was collected directly from the respondents using a questionnaire containing written statements with a Likert scale. Data analysis used SPSS version 22.0. The results of the study show that: superior support, training, and use of technology are proven to have a positive influence on the successful implementation of the siskeudes application. Support from superiors, training and the use of technology had a positive impact on village officials in encouraging the successful implementation of the Siskeudes application. The presence of technology makes the Village Office have a competitive advantage. The more qualified information technology is applied, the effectiveness/success of the resulting information system will be even higher. This research can contribute to providing theoretical support related to the Technology Acceptance Model (TAM) and the DeLone and McLean IS Success Model which suggest that superior support, training and use of technology have an influence on the successful implementation of village financial system applications (siskeudes).
Kinerja Pengelola Keuangan Provinsi Bengkulu Dalam Persepektif Komitmen Organisasi dan Gaya Kepemimpinan Abdullah; Zerini Venisa; Fadli
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1637.963 KB) | DOI: 10.31328/jopba.v3i2.257

Abstract

Penelitian ini bertujuan untuk membuktikan seberapa besar pengaruh komitmen organisasi dan gaya kepemimpinan terhadap kinerja pengelola keuangan di SKPD Provinsi Bengkulu dengan menggunakan teori atribusi. Populasi penelitian ini adalah aparatur sipil negara yang bekerja sebagai pengelola keuangan di SKPD Provinsi Bengkulu. Sampel sebanyak 184 responden dengan jabatan pengelola keuangan dan pernah mengikuti pelatihan pengelolaan keuangan. Metode pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif, melalui pengumpulan data primer dengan menggunakan kuesioner yang berisi pernyataan-pernyataan dengan menggunakan skala Likert. Dalam menganalisis pengaruh variabel bebas terhadap variabel terikat dilakukan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) komitmen organisasi terbukti berpengaruh positif dan signifikan terhadap kinerja manajer keuangan, (2) gaya kepemimpinan terbukti berpengaruh positif dan signifikan terhadap kinerja manajer keuangan.
EFEKTIVITAS PEMUNGUTAN RETRIBUSI DAERAH PADA ORGANISASI PERANGKAT DAERAH DI PROVINSI BENGKULU Yunita Asriyani Sari; Abdullah
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i2.36961

Abstract

The title of this research is “Efektivitas Pemungutan Retribusi Daerah pada Organisasi Perangkat Daerah di Provinsi Bengkulu”. The objective of this research was taking the description about region retribution in Bengkulu city. The significance of this research was giving the information in the affectivities of taking region retribution on the OPD in Bengkulu province and can add the knowledge about the taking region retribution on the OPD in Bengkulu province. For the academician, it could be the reference and consideration to increase the income and have the new potential in the region retribution sector toward the income of Bengkulu province and this research could become a reference for the advance research. The methodology of this research was qualitative research. This research had been done since January 2019 up to Juny 2019 as the location survey, collecting the data, and analysis data. This research had been done to some of government instances in the Bengkulu province. The technique of collecting data was by using interview, observation, and documentation. Based on the analysis which had been done, so the result was the taking of region retribution in this province was effective.  The factors those made this was; the official on the related instances was sufficient; there was involvement of the leader in each instances actively controlled the activities of taking region retribution in Bengkulu province; there was cooperative as team so that the instances did not have problem in reporting and storing of the region retribution in the related instances. Based on the research results, so the researcher suggested that for the Badan pengelola Keuangan Daerah Provinsi Bengkulu, it would be better to increase the monitoring by checking suddenly or period, increase the monitoring processes, giving punishment for them those always arrear in storage their duty then increase the tax payment and the service which was given by the government instances. The further researches were suggested to take new side of the region retribution implementation and the quality of service by involving some of variables, such as the involvement management by involving government instances which more extensive in the Bengkulu province.
Penerapan Isak 335 pada Masjid yang Dikelola oleh Pemerintah yang Ada di Kota Bengkulu Nurul Qomariah; Abdullah
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6652

Abstract

This study aims to analyze the problems and obstacles in applying ISAK 335 in the financial reporting of the Bengkulu Government Mosque. The method used is a case study with a qualitative approach. This research collects data through interviews, observations, and documentation studies. The results showed that government-run mosques in Bengkulu City, namely, At-Taqwa Grand Mosque, Baitul Izzah Grand Mosque, and Jamik Mosque have not implemented clear accounting standards and there is no routine supervision from the government and specific regulations regarding mosque financial management. The resulting financial reports are still simple and not by standards, potentially resulting in a lack of transparency and misuse of funds. This study recommends the need for training for mosque administrators, the creation of local regulations on mosque financial management, and regular supervision by the government to improve accountability and public trust. The limitation of this study is the lack of financial report data for two of the three mosques studied, which may affect the analysis results. The findings are expected to be the basis for improvements in mosque financial management in the future.
Inisiasi Penerapan ISAK 335 pada Laporan Keuangan Yayasan: Studi Kasus pada Yayasan Hidayatullah Kabupaten Kepahiang Nyimas Nispu Saharani; Abdullah
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.v7i10.9292

Abstract

The purpose of this research is to initiate the application of Interpretation of Financial Accounting Standards 335 (ISAK 335) in this financial statements of Hidayatullah Foundation of Kepahiang Regency. The hope is that the application of ISAK 335 can increase transparency, accountability, and public trust throught the preparation of financial reports that are in line with the accounting standards of non-profit organizations in Indonesia. This research uses a descriptive qualitative approach to data collection techniques through observation, interviews, and documentation. The results show that Hidayatullah Foundation previously only prepared cash in and out reports without a standard financial report format. However, with the application of ISAK 335, the foundation now has a more structured report, including a more structured Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements. It is hoped that this research can be a reference for other non-profit organizations in improving the quality of financial statements, so as to encourage organizational accountability and sustainability.
Co-Authors Asmi Khairani Putri Harahap Fadli Fadli Nurul Qomariah Nyimas Nispu Saharani Yunita Asriyani Sari Zerini Venisa