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TRANSFORMASI TATA KELOLA DANA DESA UNTUK MENINGKATKAN PENDAPATAN DESA Amrizal Imawan; Ninik Mas'adah
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.39

Abstract

Abstrak - Transformasi Tata Kelola Dana Desa untuk Meningkatkan Pendapatan DesaTujuan Utama - Penelitian ini bertujuan untuk mendalami peran dana desa dalam meningkatkan pendapatan asli desa.Metode - Penelitian ini menggunakan metode studi kasus ekplanatori. Adapun informan penelirian adalah sejumlah pihak dari pengurus dinas terkait pengelolaan dana desa.Temuan Utama - Penelitian ini menemukan bahwa dana desa berperan besar dalam mengoptimalkan pendapatan desa. Dana desa sebagai stimulus dan modal utama dalam mengembangkan potensi kekayaan desa sebagai komponen sumber pendapatan asli desa. Perwujudan utama dari kontribusi ini adalah alokasi dana desa untuk pengelolaan badan usaha milik desa.Implikasi Teori dan Kebijakan - Penelitian ini berimplikasi pada perlunya keterlibatan pemerintah daerah dalam memetakan potensi dan melakukan uji kelayakan bisnis sebelum mendirikan badan usaha milik desa. Selain itu, pemerintah desa harus lebih kreatif dan inovatif untuk menciptakan sumber pendapatan asli desa.Kebaruan Penelitian – Penekanan tata kelola dana desa dalam penelitian ini adalah kebaruan dalam penelitian akuntansi desa. Abstract: Transformation of Village Fund Governance to Increase Village Revenue Main Purpose - This research aims to explore the role of village funds in increasing village revenue.Method - This research uses the explanatory case study method. The investigative informants are several parties from the official management related to the management of village funds.Main Findings - This research finds that village funds play a significant role in optimizing village revenue. Village funds as a stimulus and the principal capital in developing the potential of village wealth as a component of the village's source of income. The primary embodiment of this contribution is the allocation of village funds to manage village-owned enterprises.Theory and Practical Implications - The local government needs to involve in mapping potential and conducting business feasibility tests before establishing village-owned enterprises. Otherwise, the village government must be more creative and innovative to create the village's source of income.Novelty - This research emphasizes village fund governance is a novelty in village accounting research. 
ANALYSIS OF LEADERSHIP STYLE BY USING THE MODEL OF HERSEY AND BLANCHARD Adi Lukman Hakim; Erna Nur Faizah; Ninik Mas'adah
Journal of Leadership in Organizations Vol 3, No 2 (2021): Journal of Leadership in Organizations
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1071.909 KB) | DOI: 10.22146/jlo.64390

Abstract

Introduction/Main Objectives: This research raises human resources management within the crediting bank, where employees require reliable and competent leadership. Leadership is categorized as the concept of empowering when the leader shares direction, a support system, friendly, synergizing, and providing exemplary examples to his subordinates.Background Problems: Through scientific ways, this study attempted to respond to the research questions, which are: 1) how is the maturity of employees in the Anugerah rural bank located in Purwosari, 2) what are the applications of leadership styles, duty behavior, and relationship behaviors at there, and 3) in which quadrant of leadership styles of the chief of operational, general, administrations, and marketing department? Novelty: The current study engaged four situational leadership in a model. Research Methods: The survey design administered the questionnaire, interviews, and observation to the target samples. The data, then analyzed using descriptive analysis and the range scale. Finding/Results: The operational and general divisions reflect their leadership styles in quadrant II representing a consultation or low task and relationship behavior. Besides, quadrant III, which implies a participating leadership style with high task and relationship behavior, has been practiced by the marketing department. The administrative division tends to use the leadership style from quadrant IV or delegating with high task behavior relationship. Conclusion: Leaders can select any leadership style, but they must remain aware of task and relationship behavior. This recent study has many limitations; hence, the future researcher can apply other leadership styles under different conditions.
Kepuasan Mahasiswa Terhadap Pelayanan Administrasi Akademik Fakultas Ilmu Ekonomi Dan Bisnis Universitas Muhammadiyah Lamongan Abdul Majid; Ratna Nurdiana; Ninik Mas’adah; Erna Nur Faizah; Suryani Yuli Astuti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.62 KB) | DOI: 10.36778/jesya.v3i2.223

Abstract

This study aimed at determining students' satisfaction toward the BAAK FEB UMLA service based on tangibles, responsiveness, reliability, empathy, and confidence. This research was a descriptive study with a quantitative approach. The population of this research was semester II students of Accounting and Management Study Program 2019-2020 as many as 41 students. The samples were obtained through Total Sampling. The data collection technique was attitude scale. Then the data were analyzed using trend test and percentage of a frequency distribution. The results of this study indicated: 1) Students' Satisfaction based on Tangibles aspects was 74.62%, 2) Students' Satisfaction based on Responsiveness aspects was 61.86%, 3) Students' Satisfaction based on Reliability aspects was 72.96%, 4) Students' Satisfaction based on Empathy aspects was 71.77%, 5) Students' Satisfaction based on Assurance aspects was 70.80%.
RESEARCH REVIEW: EMPLOYEE PERFORMANCE RECRUITMENT PROCESS IN HUMAN RESOURCE AND CORPORATE SERVICES SECTION Adi Lukman Hakim; Ninik Mas'adah; Yulie Wahyuningsih
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

Human resource management is important in achieving goals. In general, company leaders want good performance from their employees in carrying out the tasks assigned by the company. This study aims to determine whether the employee recruitment process on employee performance at PT. Vale Tbk and whether the employee recruitment process on employee performance at PT. Vale Tbk. This study uses quantitative methods by distributing data using questionnaires. The sample in this study are employees at PT. Vale Tbk, the sampling technique used purposive sampling with a total sample of 77 respondents. The data analysis technique used simple linear regression with SPSS 23. The novelty of this research is on the recruitment variable as the independent variable. In addition, the sample objects and targets are in the HR department and corporate services. The results showed that the implementation of employee recruitment has a positive effect on employee performance in the HR and Corporate Services section of PT. Vale Tbk. The results of the analysis of the determinant coefficients show that the employee recruitment implementation variable gives positive results in its implementation with a score of 89.5%, while the remaining 10.5% is influenced by other variables that affect employee performance outside the variables in the study. It implies that recruitment significantly influence towards employee performance.
PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI ALAT REPOSISI UMKM DALAM MENGHADAPI COVID-19 Devi Febrianti; Ninik Mas’adah; Amrizal Imawan
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.521

Abstract

Business actors must readjust their predetermined strategies with the current COVID-19 pandemic conditions. At least UMKM players are able to ensure finances, stay healthy, and can survive this difficult time. Therefore, to restructure MSME strategies in dealing with COVID-19 conditions, business actors must prepare financial reports or accounting information as a basis for making economic decisions.This research was conducted in a group of successful and prosperous UMKM businesses in Sidayu District, Gresik Regency. This community houses around 50 MSME players in the northern part of Gresik Regency (Pantura). This study aims to understand the practice of using accounting information as a means of repositioning MSMEs in dealing with COVID-19 in Gresik Regency.This research uses qualitative research using an interpretive paradigm so that the data obtained must be in-depth, clear, and specific. In this study, researchers used data techniques by distributing questionnaires and interviews. The results of this study indicate that several MSMEs studied have used accounting information to take business actions and decisions in accordance with accounting theory. They also said that in running a business, financial reports have an important role in developing their business.