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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan
Sutarti Sutarti
Institut Bisnis dan Informatika Kesatuan
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Pendampingan Pengembangan Usaha melalui Perbaikan Tata kelola, Peningkatan Kompetensi Kewirausahaan dan Pemanfaatan Teknologi Pada Unit Pengelola dan Unit Usaha Ibu Ibu Anggota UPPKS Sutarti Sutarti; Adil Fadillah; Yanto Hermawan; Dwi Maulina
Jurnal Abdimas Dedikasi Kesatuan Vol 4 No 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.1483

Abstract

Kegiatan PKM ini bertujuan untuk meningkatkan kapabilitas Ibu-ibu Anggota Kelompok UPPKS Matahari RW 02 Desa Bitungsari dalam mengelola UPPKS dan Unit Usahanya. Kegiatan berlangsung selama tiga bulan yang diawali dari proses identifikasi permasalahan sampai dengan pendampingan tata kelola sebagai solusi atas permasalahan yang telah berhasil diidentifikasi di tahap awal. Kemudian di ujung kegiatan dilakukan proses follow up serta evaluasi atas keberhasilan kegiatan.
The Influence Of Village Officials, Community Participation, And Educational Background Of Village Heads On Accountability Of Village Fund Management With Leadership Style As A Variable Of Moderation Jayadi Jayadi; Setiawati Setiawati; Sutarti Sutarti
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3091

Abstract

Village funds are allocations of money to support government activities, development projects, community activities, and community empowerment. Accountability is the obligation to report and be responsible for the success or failure of the organization's mission in achieving previously set results, through periodic accountability media. Accountability in village fund management is the obligation to report and be responsible for the village funds managed for the benefit of village development and the welfare of the village community. The purpose of this research is to examine the influence of village apparatus, community participation, and the educational background of village heads on the accountability of village fund management with leadership style as a moderating variable. This research is a quantitative study with a population of all village officials in Electoral District 6, Bogor Regency, totaling 671 people. The research sample consisted of 87 respondents determined using the Slovin formula with a 10% margin of error and with the sampling technique using purposive sampling. Data analysis using Structural Equation Modelling (SEM) with a Partial Least Square approach (PLS). The research results indicate that the knowledge, skills, and experience of village officials have a negative and significant impact on the accountability of village fund management, possibly due to a lack of skills or potential fraud. On the contrary, community participation has a positive impact, indicating that public involvement increases social pressure and oversight of the village government. The educational background of the village head also has a positive impact, strengthening accountability through a better understanding of financial management. However, when community participation is moderated by leadership style, the impact becomes negative, highlighting the importance of effective leadership. A good leadership style reinforces the positive impact of village head education. Keywords: Accountability; Village Fund Management; Village Apparatus; Community Participation; Educational background; Leadership Style
Persepsi Para Pemangku Kepentingan Atas Kemampuan Pemelajar Matakuliah Bahasa Inggris Pada Sebuah STIE di Jawa Barat Donny Hendry Fahsani; Neni Nurisnaini; Sutarti Sutarti
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 2 (2022): JIMKES Edisi Agustus 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i2.1463

Abstract

This study aimed to examine the ability of English learners at a business school in West Java and whether there were differences in perceptions among stakeholders regarding the ability of learners. This research was part of the English curriculum design project at the institution. This research used mixed methods. The sampling was carried out in a non-random stratified manner. Subsequently, the questionnaires were distributed to various stakeholders. We managed to capture 90 students’ questionnaires, 8 questionnaires for senior lecturers in expertise courses, 5 questionnaires for English teachers, 4 questionnaires from the Institution, and 5 questionnaires from the industry or graduate users. The interviews were conducted with the Institution. Using the nonparametric chi-square test (two-way chi-square test), the observation value was 28.1937, while the expected value was 13.2767, which means Ho was rejected and Ha was accepted. In other words, students' perceptions of their English language skills were in contrast to those of other stakeholders (English teachers, the lecturers, the institution, and the industry). The perceptions of other stakeholders were supported by the results of the TOEFL test which showed the low ability of students. These students' perceptions affected their motivation in learning English because they were satisfied. It is recommended that teachers and institutions straighten the perceptions of these students without being a demotivating factor in learning English at STIE. It would be even better, if teachers and institutions could motivate students so as to eliminate the cognitive dissonance. Keywords: Curriculum design, stakeholders’ perceptions, students’ capabilities, english for specific purposes, english for academic purposes, business english
Do Independent Commissioners, Board Size, and Audit Committees Matter for ROA? Evidence from IDX Basic & Chemical, 2019–2023 Sutarti Sutarti; Lisa Silvia; Bambang Pamungkas
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.4383

Abstract

This study examines the effects of independent commissioners, board of directors, and audit committee on financial performance, proxied by return on assets (ROA), among manufacturing firms in the basic & chemical subsector listed on the Indonesia Stock Exchange during 2019–2023. Secondary data were collected from published annual and financial reports. Using a quantitative approach, the analysis employs linear regression with classical assumption tests and t and F statistics. The results reveal that board size has a positive and significant effect on ROA, whereas the proportion of independent commissioners and the size of the audit committee show negative but insignificant effects. Jointly, the three governance mechanisms significantly influence financial performance. These findings suggest that board configuration—particularly an adequate board size—plays a more salient role in enhancing accounting performance in the chemical-based industry than the other two mechanisms. The study provides practical implications for firms and regulators to align board composition with operational complexity and contributes updated evidence from Indonesia’s basic & chemical context.   Keywords: corporate governance, independent commissioners, board of directors, audit committee, ROA, basic & chemical manufacturing.
Co-Authors Adil Fadillah Bambang Pamungkas Donny Hendry Fahsani Dwi Maulina Jayadi Jayadi Lisa Silvia Neni Nurisnaini Setiawati Yanto Hermawan