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PENGARUH TEMUAN, TINGKAT PENYIMPANGAN, OPINI AUDIT, DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA Priharjanto, Akhmad; Wardani, Yusniar Yuliana
JURNAL INFO ARTHA Vol 1 (2016): Edisi Januari
Publisher : Polytechnic of State Finance STAN

DO ACCOUNTABILITY, POPULATION QUALITY, ORGANIZATIONAL SIZE, ECONOMIC GROWTH AND COVID-19, AFFECT REGIONAL INDEPENDENCE Priharjanto, Akhmad; Andriana, Nina; Hadiwibowo, Yuniarto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15364

This study is a quantitative study to test whether accountability, population quality, organizational size, economic growth, and covid-19, affect regional independence. The study was conducted for the scope in Java. The data used in this study are secondary data obtained through the Central Statistics Agency. Data was taken from the Central Statistics Agency for the period 2013 to 2021. Data analysis used multiple linear regression with the STATA application. The results of the statistical test show that the accountability variable (opinion) p-value is 0.001, which means that accountability significantly affects regional independence, as well as the population quality variable indicated by the HDI. The p-value for the HDI is 0.000 which can be said that the HDI significantly affects regional independence. The same results are also shown by the variable organizational size (SIZE) which indicated by the assets owned by the regional government (ASETKAP), the p-value of the size of the regional government is 0.000. This means that the size of the government significantly affects regional independence. The variables COVID-19 (COVID) and economic growth (ADHBKAP) also have a significant positive influence.

DO ACCOUNTABILITY, POPULATION QUALITY, ORGANIZATIONAL SIZE, ECONOMIC GROWTH AND COVID-19, AFFECT REGIONAL INDEPENDENCE Priharjanto, Akhmad; Andriana, Nina; Hadiwibowo, Yuniarto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15364

This study is a quantitative study to test whether accountability, population quality, organizational size, economic growth, and covid-19, affect regional independence. The study was conducted for the scope in Java. The data used in this study are secondary data obtained through the Central Statistics Agency. Data was taken from the Central Statistics Agency for the period 2013 to 2021. Data analysis used multiple linear regression with the STATA application. The results of the statistical test show that the accountability variable (opinion) p-value is 0.001, which means that accountability significantly affects regional independence, as well as the population quality variable indicated by the HDI. The p-value for the HDI is 0.000 which can be said that the HDI significantly affects regional independence. The same results are also shown by the variable organizational size (SIZE) which indicated by the assets owned by the regional government (ASETKAP), the p-value of the size of the regional government is 0.000. This means that the size of the government significantly affects regional independence. The variables COVID-19 (COVID) and economic growth (ADHBKAP) also have a significant positive influence.

POLA PARTISIPASI MASYARAKAT DALAM PENGELOLAAN BADAN USAHA MILIK DESA STUDI KASUS: BUM DESA TIRTA MANDIRI PONGGOK Priharjanto, Akhmad; Andriana, Nina
Jurnal Ilmiah Publika Vol 9 No 2 (2021): JURNAL ILMIAH PUBLIKA
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v9i2.6260

Badan Usaha Milik Desa (BUM Desa) didirikan untuk meningkatkan kesejahteraan masyarakat desa. Salah satu prinsip dalam pengelolaan BUM Desa adalah partisipasi masyarakat. Saat ini BUM Desa tumbuh pesat namun masih sedikit BUM Desa yang sukses. Penelitian ini merupakan penelitian kualitatif deskriptif studi kasus yang mengambarkan bagaimana pola partisipasi masyarakat dalam pengelolaan BUM Desa Tirta Mandiri Ponggok. Hasil penelitian menunjukkan partisipasi masyarakat pada BUM Desa Tirta Mandiri Ponggok dilaksanakan dengan pola yang luas mulai dari perencanaan, pelaksanaan, pertangungjawaban, dan kepemilikan modal. Hasil penelitian ini diharapkan dapat menjadi acuan bagi pengelola BUM Desa dalam melaksanakan partisipasi masyarakat.

Learning Model for Preparing Financial Statements of Village-Owned Enterprises Using the Training, Simulation, and Assistance Model Priharjanto, Akhmad; Andriana, Nina
JTP - Jurnal Teknologi Pendidikan Vol. 27 No. 2 (2025): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v27i2.55754

This study aims to find an effective learning model for preparing financial statements for Village-Owned Enterprises (VOE). VOE are required to prepare financial statements by the Financial Accounting Standards for Private Entities (SAK-EP) on a semi-annual basis. However, to date, very few VOE can prepare financial statements by the expected accounting standards. This is because most VOE managers do not understand the process of preparing financial statements and do not have an accounting education background. Therefore, an effective learning model for preparing financial statements is needed for VOE managers with non-accounting educational backgrounds. This study uses participatory action research by actively involving VOE managers in learning how to prepare financial statements. After mapping VOE managers and analyzing learning needs, a learning model was developed through three stages: training, simulation, and assistance, referred to as the TSA model. The development of this model refers to Project-Based Learning and Problem-Based Learning, where VOE managers are given the task of preparing financial statements directly using either dummy data or real transaction data. The study was conducted with VOE managers in East Java. After completing the training, VOE managers can prepare financial statements according to standards. Some VOE financial statements have even been audited by a Public Accounting Firm, receiving unqualified and qualified opinions. Therefore, this learning model is an effective accounting education for VOE managers.

PERANAN MEDIASI BELANJA PEMERINTAH DAN MODERASI AKUNTABILITAS KEUANGAN TERHADAP PEREKONOMIAN DAERAH Hadiwibowo, Yuniarto; Priharjanto, Akhmad; Usman, Fadlil; Rakinaung, Ernest
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.438

This research aims to analyze the effects of mediation of government spending and moderation of financial accountability in the regional economy. This research uses panel data analysis to estimate mediation of government spending and moderation of accountability for the regional economy with local original income, regional wealth, and quality of human resources as independent variables. This research also takes into account the impact of the Covid-19 pandemic on the regional economy. The population in this research is all districts/cities in Indonesia from 2013 to 2021. This research shows that government spending plays a mediating role in the regional economy and financial accountability plays a moderating role in the relationship between government spending and the regional economy. The results of this research also prove that local own-source revenue, regional wealth, quality of human resources, and the Covid-19 pandemic have an influence on the regional economy. The implication of this research is the importance of management of the local own-source revenue and financial accountability to support the regional economy.

Do Competence, Information Technology, and Innovation Affect the Performance of Village-Owned Enterprises Priharjanto, Akhmad; Andriana, Nina; Usman, Fadlil
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2212

The Village-owned Enterprises’s performance that is not optimal is a question that continues to be answered. This study examines the relationship between competence, information technology and innovation on the performance of village-owned enterprises. The data used are primary data obtained through questionnaires. Questionnaires were distributed online to Directors, Secretaries, Treasurers, and Village-owned Enterprises staff in East Java from August to September 2022. The number of respondents in this study was 59 people. This research uses Structured Equation Model Partial Least Square (SEM-PLS). Data processing uses the SMART PLS4. The test was carried out in two stages, namely the measurement model test and the structural model. Data analysis was carried out by testing the measurement model and structural model. The measurement model test was carried out by testing convergent validity, discriminant validity and reliability testing. While the structural model test was carried out with the Inner Model Test consisting of R-Square, Path Coefficient, T-Statistic Test, Predictive Relevance, and Fit Model. The test results show that competence has a significant effect on innovation and performance. Meanwhile, information technology has a significant effect on innovation but does not significantly affect the Village-owned Enterprises’s performance. Simultaneous test results show that competence and technology together influence the performance through innovation.

AKSELERASI PENGELOLAAN LAPORAN KEUANGAN BUM DESA JAWA TIMUR Nurhidayati, Nurhidayati; Priharjanto, Akhmad; Subroto, Imam; Ridwan Putri, Sandhyakalaning Jiwatami
Jurnal Bakti Masyarakat Manajemen Vol 5, No 2 (2025): Volume 5 Nomor 2 Tahun 2025
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Manajemen Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jbmm.v5i2.24254

To strengthen financial governance in BUM Desa (Village Enterprises), the State Finance Polytechnic (PKN STAN), in collaboration with the Provincial Office of Community and Village Empowerment (DPMD) of East Java, implemented a community service program aimed at accelerating financial reporting capacity for BUM Desa. The program was carried out in three stages: (1) identification and profiling of BUM Desa practitioners, (2) capacity building through training and hands-on assistance based on the Financial Reporting Guidelines for BUM Desa (Ministerial Decree No. 136/2022) and an Excel-based accounting application, and (3) capacity strengthening through a Training of Trainers (ToT) scheme and a community of practice. The results show significant improvements in participants’ understanding of basic accounting, their ability to prepare financial statements, and the consistent application of accounting standards. The program also enhanced transparency and accountability in BUM Desa financial management. Challenges such as varying participant backgrounds, limited time availability, and technology-related constraints were addressed through practical learning approaches, intensive mentoring, and technical adjustments. Overall, this program contributes to the acceleration of creating auditable, transparent, and professionally managed BUM Desa that support sustainable rural economic development.Keywords: accounting, financial statement, human development

Percepatan Akuntabilitas BUMDesa di Kabupaten Temanggung Lewat ToT Penyusunan Laporan Keuangan Solikin, Akhmad; Priharjanto, Akhmad; Subroto, Imam
Jurnal Nusantara Mengabdi Vol 5 No 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i1.5855

Purpose: The accountability of village-owned enterprises (BUMDesa) is important since their capitals are from village governments and/or communities. This community development program aims at accelerating accountability of village-owned enterprise in Temanggung Regency by enhancing capacities to prepare financial reports. Methodology/approach: Training of Trainers for BUMDesa staffs and Village Mentors was taking place in Temanggung Regency, Jawa Tengah Province. The training was followed by workshop to prepare financial reports using real BUMDesa data. Monitoring and mentoring via online meeting and chat group were also be provided. Results/findings: The training succeeded to enhance participants’ knowledge in preparing financial reports using Excel application. Several participants also reported their activities to share their knowledge in financial reporting and business development. Conclusions: The community service activity described in this article successfully achieved its objectives by enhancing the accountability of Village-Owned Enterprises (BUMDesa). This was accomplished through improving the capacity of administrators and Village Companions to prepare accurate and accountable financial reports, thereby supporting better transparency and governance. Limitations: Limited funding restricts the implementation of offline mentoring to the locations of the training participants, thereby limiting the frequency and scope of direct assistance and follow-up support. Contribution: This community development program exhibits successful implementation of a program to enhance accountability of village-owned enterprise by training, mentoring, and monitoring in preparing of financial reports.

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