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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Governance Risk Management Compliance and Sustainability Kenduri: Jurnal Pengabdian Dan Pemberdayaan Masyarakat
Ramdany Ramdany
Universitas Teknologi Muhammadiyah Jakarta
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALYSIS OF BUDGET PERFORMANCE: SPENDING VARIANCE, BUDGET REVISION AND BUDGET BLOCKING Ramdany Ramdany; Aqliana Chaeriyyah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 2 (2023): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i2.5266

Abstract

The purpose of this study is to ascertain the impact of changes in government expenditures, budget revisions, and budget blockages on Indonesia's Work Plan and Budget of Ministries/Agencies (RKA-K/L) implementation's performance value from 2016 to 2020. The study was conducted on 12 Ministries/Institutions (K/L) with a quantitative descriptive approach. Data analysis used descriptive statistics and the method of Structural Equation Modeling (SEM). The results of the study indicate that budget revisions and budget blockages affect the budget performance value of Ministries/Agencies (RKA-K/L) with the variance of Government spending as an intervening variable. The results of this study are expected to be used in decision-making, especially in the policy of budget revisions and budget blockades carried out by the Central Government and internal Ministries/Agencies (K/L) to reduce the widening of variance in human resources expenditures, goods expenditures, and capital expenditures which have an impact on performance achievement organization.
Empowering School Communities Through Business Management And Basic Financial Literacy Training: A Case Of SD Muhammadiyah 2 Sukmajaya Depok Ade Ghofir; Ramdany Ramdany; Viniyati Maftuchach; Maria Suryaningsih; Alvandi Dwi Hardiyanto
KENDURI : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2026): January-April
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/kenduri.v6i1.2574

Abstract

This study aims to enhance the financial management capacity of educators and administrative staff through a Community Service Program (PKM) focusing on business management and simple financial recording training at SD Muhammadiyah 2 Sukmajaya, Depok. The program was designed in response to the limited understanding of management principles and the unsystematic financial recording practices identified during the initial needs assessment. A participatory and application-oriented approach was employed, including interactive lectures, discussions, simulations, and hands-on practice. A total of 15 participants were involved in the training, and evaluation was conducted using pre-test and post-test assessments, practical exercises, and participant feedback. The results indicate a significant improvement in participants’ knowledge, as reflected in the increase in the average score from 50 (pre-test) to 85 (post-test). In addition, participants demonstrated improved skills in preparing simple financial records, including cash books and basic financial statements. The findings suggest that structured training and mentoring effectively enhance financial literacy and administrative competencies. Furthermore, the program contributes to promoting transparency, accountability, and efficiency in school financial governance, while fostering sustainable financial management practices within educational institutions.
Does Financial Performance Mediate the Impact of Green Accounting and Environmental Performance on Firm Value? Muhammad Rezi Sudimas; Ramdany Ramdany; Heri Ispriyahadi
Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v3i1.1487

Abstract

Different environmental issues globally stem from businesses not being accountable for their actions and their effect on nature. Companies taking responsibility by covering their environmental expenses can lower future costs. This paper aims to examine whether financial performance mediates the impact of green accounting and environmental performance on firm value. The approach is quantitative methods using a causality design, applying purposive sampling to test the relationship between variables. The study employs panel data from 2016 to 2021, involving 83 companies, and utilizes path analysis as its analytical method. Based on the findings, it is found that green accounting and environmental performance affect financial performance. While green accounting, environmental and financial performance affect firm value. The relationship between green accounting, environmental performance, and firm value is not mediated by financial performance. It shows that the business is increasing environmental costs and participating in the PROPER award can carry out activities that do not directly harm the environment, and the company is environmentally conscious. This condition fits the legitimacy and stakeholder theory. If the business can focus on environmental management, the community will accept it well, and the company will have a good reputation. High trust and loyalty enhance the company's profits and value. This study varies from other research in that it comprehensively examines the effects of green accounting and environmental performance, both direct and indirect, on financial performance and firm value.
Co-Authors Ade Ghofir Alvandi Dwi Hardiyanto Aqliana Chaeriyyah Ispriyahadi, Heri Maftuchach, Viniyati Muhammad Rezi Sudimas Suryaningsih, Maria