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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi Global Masa Kini FINANCIAL : JURNAL AKUNTANSI AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Jurnal Abdi Masyarakat Indonesia Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Ulil Albab Jurnal Inovasi Daerah Balance : Jurnal Akuntansi dan Bisnis
Sunardi, Sunardi
Universitas Muhammadiyah Palembang
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PENGARUH JUMLAH ANGGOTA LEGISLATIF TERHADAP KINERJA NON KEUANGAN, DIMEDIASI MANDATORY SPENDING Sunardi Sunardi
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.784 KB) | DOI: 10.25105/jat.v7i2.7599

Abstract

This study aims to examine the direct and indirect effects of the number of legislative members on mandatory spending on education and health spending and their impact on non-financial performance (junior high school enrollment rates and community services with health workers). The population in regency and municipal governments in Southern Sumatra, from 2016 to 2018, brings up 174 observations. Testing using regression and path analysis. The results showed that the direct effect of the number of legislative members on mandatory spending on education and health spending was positive and significant, the effect of mandatory spending on education and health spending on the enrollment rate of junior high school and community services with health workers was positive and significant. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive.
Pengaruh Karakteristik Pemerintah Daerah dan Sistem Pengendalian Intern Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Provinsi Sumatera Bagian Selatan) Arta Pradana; Sunardi Sunardi; Muhammad Fahmi
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.6802

Abstract

This study aims to determine the effect of the characteristics of the local government and internal control system on the financial performance of the local government in the districts/cities of the province of South Sumatra, Lampung, Bengkulu, Jambi, and the Bangka Belitung Islands. The population in this study was 60 regions/cities in the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands, with the sampling method determined was the saturated sample. The data used is secondary data in the form of LKPD for the year 2017-2019. The data collection method in this research is the documentation method. The data analysis method used is descriptive statistical analysis method, classical assumption test, and multiple linear regression, as well as data processing in this research using SPSS 16.0 (Statistical Product and Service Solution) statistical computer program. The results of this study can be concluded that jointly (f test) the variables of local government size, prosperity, intergovernmental revenue, and internal control systems have a simultaneous effect on the financial performance of local governments in the districts/cities of the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and the archipelago. Bangka Belitung. Partially (t-test) shows that the size of local governments, intergovernmental revenue, and internal control systems have no effect on the financial performance of local governments, while prosperity has a significant effect on the financial performance of local governments in the districts/cities of the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and the islands. Bangka Belitung).
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN DAN PROVINSI LAMPUNG LIS DJUNIAR; SUNARDI SUNARDI; DEWI SARI; EMAN SATRIA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 01 (2021): Accountia Journal Vol 5 no.1 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.722 KB) | DOI: 10.35915/accountia.v5i01.559

Abstract

This study aimed at determining the influence of local govermnent characteristis and the results of BPK audit examininations on the performance of local govermnent in the regencies/cities of South Sumatera and Lampung Province. The type of this study was an associative researceh. The population in this study was 31 regencies/cities in the Provinces of South Sumatera and Lampung. The data used was secondary data in the from of LKPD in 2015-2017, so that 93 observations. The data collection method used in this study was documentation. The data analysis technique used was quantitative and qualitative. Data analysis technique used was multiple linear regression. The results showed that, the age of local government and the level of dependence on the central governments affected the financial performance of local governments, while prosperity, capital expenditure, and the results of BPK audit examinations did not affect the financial performance of local governments.
Pendampingan Penyusunan Dokumentasi Pendaftaran Badan Hukum BUM Desa Dayang Jaya Wani Fitriah; Sunardi Sunardi; Beliwati Kosim; Rosalina Ghozali
Jurnal Pengabdian Kepada Masyarakat (JPKM) TABIKPUN Vol. 3 No. 3 (2022)
Publisher : Faculty of Mathematics and Natural Sciences - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpkmt.v3i3.105

Abstract

Aspek legalitas sangat penting bagi Badan Usaha Milik (BUM) Desa. Namun pengenola BUM Desa Dayang Jaya Desa Tanjung Dayang Utara Kecamatan Indralaya Selatan Kabupaten Ogan Ilir belum memilikinya. Kegiatan PKM ini adalah pendampingan pengelolanya untuk mendapatkan sertifikat badan hukum BUM Desa. Kegiatan dilaksanakan dengan metode terstruktur yaitu a). Pembekalan mahasiswa KKN, b). Survei lapangan, c). Persiapan Dokumen Persyaratan, d). Pengumpulan data, e). Koordinasi dengan Tenaga ahli Pemerintah Daerah, f). Penyusunan Dokumen, g). Submit Dokumen. Kegiatan penyusunan dokumen dan pendaftaran badan hukum BUM Desa didampingi Tim PKM bersama mahasiswa KKN dan aparatur BUM Desa hingga proses registrasi badan hukum dilakukan pada hari yang sama. Selanjutnya TIM PKM dan mahasiswa KKN melakukan monitoring hingga sertifikat badan hukum diterbitkan. Luaran kegiatan PKM ini terbukti dengan terbitnya Sertifikat Badan Hukum BUM Desa Dayang Jaya.
Analisis Model Pembelajaran Blended kelas V di SDN 22 Tanjung Batu Nurlaina; Tutut Handayani; Fuaddilah Ali Sofyan; Sunardi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 4: Maret 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

Model pembelajaran dapat diartikan sebagai perencanaan yang berisi tentang rangkaian yang didesain untuk mencapai tujuan pendidikan tertentu. Penelitian ini bertujuan untuk menganalisis penerapan model Pembelajaran blended, kendala penerapan model pembelajaran blended, dan upaya mengatasi kendala penerapan model pembelajaran blended pada pembelajaran tematik di kelas V SDN 22 Tanjung Batu. Penelitian ini menggunakan pendekatan kualitatif, dengan menggunakan penelitian deskriptif kualitatif. Berdasarkan hasil penelitiannya yang telah dilakukan di SDN 22 Tanjung Batu dengan metode obsevasi, wawancara, dan dokumentasi ditemukan bahwa penggunaan model pembelajaran blended learning menggunakan dua metode pembelajaran yaitu online dan offline. Mengingat adanya kondisi pandemi yang tidak memungkinkan adanya pertemuan tatap muka secara langsung antara pendidik dan peserta didik maka dari pihak lembaga pendidikan (sekolah) meminta bantuan (kerja sama) dengan wali siswa untuk pembelajaran secara langsung (offline). Kendala penerapan model pembelajaran blended pada pembelajaran tematik yaitu tidak semua peserta didik dapat dengan mudah memahami materi pembelajaran yang disampaikan oleh guru. Upaya mengatasi kendala penerapan model pembelajaran blended pada pembelajaran tematik yaitu sekolah mengatasi telah membekali guru dengan memberikan pelatihan guru kreatif, guru diajari bagaimana cara dalam melakukan pembelajaran daring dan bagaimana memanfaatkan media elektronik dalam pembelajaran.
Pengaruh Komite Audit dan Financial Distress terhadap Integritas Laporan Keuangan Sunardi Sunardi; Fenti Astrina
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.607

Abstract

Research Objectives, to explore the effective audit committee can improve the integrity of financial reports, and financial distress conditions can affect the integrity of financial reports. Research methodology, data used secondary data, population and sample of 18 companies with 4 years of observation (72 observations), data analysis method panel data regression with stata. The results of the analysis show that the audit committee in carrying out its duties and functions focuses on supervising the implementation of regulations and the implementation of accounting standards so that financial reports are presented honestly, transparently and accountably. Furthermore, in conditions of financial distress, it does not think about engineering financial reports, as evidenced by the financial distress score> 1. While the size of the company as a control variable is also not seen, the size of small and large companies is different in the preparation of financial reports. The conclusion is that the audit committee has an effect on the integrity of financial reports, then financial distress and company size do not affect the integrity of financial reports.
Pendampingan Program Inovasi BUMDes Berbasis Potensi Desa oleh Mahasiswa KKN UM Palembang Sunardi Sunardi; Al-Afghani Gumay Putra; Ahmad Syakirin; Asniar Merly Arlita; Linka Meyitin; Nadhirah Khalisha Putri; Tanzila Rosita; Bagus Prasetiono; Feri Erlangga; Muhammad Azka Abdullah; Aldi Ansah
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2026): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i2.571

Abstract

Village-Owned Enterprises are strategic instruments in promoting inclusive and sustainable rural economic development, in line with the achievement of the Village Sustainable Development Goals (Village SDGs), particularly the goals of no poverty, decent work and economic growth, and partnerships for development. However, BUMDes Kompak S in Sungai Pinang Nibung Village, Sungai Pinang Sub-district, Ogan Ilir Regency faces several challenges, particularly in terms of institutional governance, business innovation, and product marketing. This community service activity aims to strengthen institutional capacity and enhance business innovation through student-based Community Service Program assistance as an implementation of the Higher Education Key Performance Indicators (IKU), especially off-campus learning and tangible contributions to society. The activity employed a participatory and collaborative approach, including situational analysis, program planning, management and business innovation assistance, strengthening digital marketing, and activity evaluation. The results indicate improvements in BUMDes governance, the development of standard operating procedures (SOPs), increased product innovation based on local potential, and expanded marketing reach through digital platforms. These outcomes contribute to strengthening the rural economy, enhancing community self-reliance, and supporting the national development agenda (Asta Cita) through the reinforcement of people-centered economic development and villages as centers of growth. Overall, this program effectively addressed partner challenges and supported sustainable village development.
Kualitas Demokrasi Sebagai Variabel Mediasi Antara Inovasi Daerah dan Pembangunan Manusia Berbasis SDGs Di Indonesia Sunardi Sunardi; Aprianto Aprianto; Welly Welly; Fenty Astrina; M. Fahmi; Nurul Hutami Ningsih
Jurnal Inovasi Daerah Vol. 5 No. 1 (2026): Juni
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah (Bapperida) Kabupaten Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66094/jid.v5i1.62

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi daerah terhadap pembangunan manusia dengan menempatkan kualitas demokrasi sebagai variabel mediasi dalam kerangka pembangunan berkelanjutan berbasis Sustainable Development Goals (SDGs) di Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan regresi data panel terhadap 34 provinsi di Indonesia selama periode 2020–2024. Model estimasi terbaik ditentukan melalui uji Chow dan Hausman, yang menunjukkan bahwa Fixed Effect Model merupakan pendekatan yang paling sesuai. Hasil penelitian menunjukkan bahwa inovasi daerah berpengaruh positif dan signifikan terhadap pembangunan manusia. Selain itu, inovasi daerah juga berpengaruh positif dan signifikan terhadap kualitas demokrasi, sementara kualitas demokrasi terbukti berpengaruh positif dan signifikan terhadap pembangunan manusia. Hasil uji mediasi mengonfirmasi bahwa kualitas demokrasi berperan sebagai mediator parsial dalam hubungan antara inovasi daerah dan pembangunan manusia. Novelty penelitian ini terletak pada integrasi analisis mediasi kualitas demokrasi dalam model regresi data panel lintas provinsi yang mengaitkan inovasi daerah dan pembangunan manusia berbasis SDGs. Simpulan penelitian menegaskan bahwa inovasi daerah akan lebih efektif meningkatkan pembangunan manusia apabila didukung oleh kualitas demokrasi yang kuat. Oleh karena itu, direkomendasikan agar pemerintah daerah tidak hanya mendorong inovasi kebijakan, tetapi juga memperkuat institusi demokratis yang inklusif dan akuntabel sebagai pilar pembangunan manusia berkelanjutan.
Co-Authors Afrida, Anggrelia Agusria, Lesi Ahmad Syakirin Al-Afghani Gumay Putra Aldi Ansah Aprianto Apriyanto Apriyanto Arta Pradana Asniar Merly Arlita Bagus Prasetiono Beliwati Kosim Darma Yanti Dewi Sari Diah Isnaini Asiati EMAN SATRIA Ety Murwaningsari Fenti Astrina Fenty Astrina Feri Erlangga Fitriah, Wani Fuaddilah Ali Sofyan Gusmiatun, Gusmiatun Jovan Febriantoko Jovan Febriantoko Kurnia Krisna Hari Linka Meyitin Lis Djuniar M. Fahmi Muhammad Azka Abdullah Muhammad Fahmi Muhammad Hijrah Agung Sarwandy Nadhirah Khalisha Putri Ningsih, Nurul Hutami Nur May Lena Nurlaina Riana Mayasari Rosalina Ghozali Tutut Handayani Welly, Welly Wendi Ariansyah Yudha Mahrom Yulian Sahri