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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora JURNAL AKUNIDA Jurnal Akuntansi Kompetif Amnesty: Jurnal Riset Perpajakan Jurnal Ilmiah Akuntansi Kesatuan Monas: Jurnal Inovasi Aparatur Jurnal Akuntansi dan Bisnis Krisnadwipayana Educivilia: Jurnal Pengabdian Pada Masyarakat ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Cakrawala Ilmiah Jurnal Pengabdian Mandiri Journal of Social And Economics Research Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Karimah Tauhid Jurnal Multidisiplin Indonesia Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi ASEAN Journal for Science and Engineering in Materials
Ade Budi Setiawan
Universitas Djuanda
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Pengaruh Financial Knowledge dan Financial Attitude Terhadap Keberlangsungan Usaha pada Pelaku UMKM di Kota Bogor Budi Setiawan, Ade; Sholihah, Nurul; Magdalena Melani, Maria
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/r6vkzv16

Abstract

This study was conducted to understand the impact of financial knowledge and financial attitude on the sustainability of MSMEs in Bogor. This study is part of a descriptive quantitative study. The sample in this study consists of 100 MSME actors in the city of Bogor. Data was collected through questionnaires distributed to respondents and processed using SPSS. The study results show that 1) Financial Knowledge does not have an impact and is not significant on the sustainability of MSMEs in Bogor; 2) Financial Attitude has an impact and is significant on the sustainability of MSMEs in Bogor; 3) Financial Knowledge and Attitude have an impact and are significant on the sustainability of MSMEs in Bogor.
Pengaruh Tingkat Pendapatan, Pengetahuan Pajak dan Pelayanan Perangkat Desa Terhadap Kepatuhan Wajib Pajak (PBB-P2 Kecamatan Caringin Kabupaten Bogor) Setiawan, Ade Budi; Novia Ramdani, Elsa; Anwar, Saepul
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/s2skap77

Abstract

Studi ini bermaksud menganalisis dampak pendapatan, pengetahuan dan layanan pada kepatuhan membayar PBB-P2. Kepatuhan wajib pajak sangat penting untuk mendukung pembiayaan pembangunan daerah dan kesejahteraan masyarakat. Studi ini memakai jenis studi kuantitatif melalui teknik survei kepada masyarakat desa memiliki kewajiban PBB. Informasi terkumpul dianalisis memakai regresi berganda dalam pengujian pengaruh masing-masing variabel pada kepatuhan membayar retribusi.  Hasil studi menggambarkan jika pendapatan, pelayanan dan pengetahuan berdampak dan signifikan secara simultan dan parsial pada kepatuhan PBB-PA. Sumbangan ketiga variabel sebesar 73,8% pada kepatuhan PBB-PA, sementara 26,2% sisanya dipengaruhi faktor lainnya.
Increasing Revisit Intention Through Interpretation Media Design in Gunung Wayang Agrotourism Silaningsih, Endang; Magdalena Melani, Maria; Budi Setiawan, Ade; Luthfiany, Delia; Hakim, Luqman; Zidan, Muhamad; Shabila Wenintias, Siti
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.03

Abstract

The purpose of this Community Partnership Program is to enhance the visitor experience at Gunung Wayang Agrotourism through the development of interpretation media. Interpretation connects visitors with attractions by providing essential information, particularly when direct communication is not feasible. Gunung Wayang Agrotourism, located in Gunung Endut Village, Sukabumi Regency,offers various facilities such as swimming pools, playgrounds, gazebos, coffee shops, exhibition stages, fruit gardens, traditional culinary experiences, and nature exploration. Despite its diverse attractions, the absence of effective interpretation media negatively affects visitor satisfaction, with approximately 40% of visitors expressing dissatisfaction due to limited informational tools, such as inadequate signage and information boards. The methods employed in this program include participatory and collaborative approaches, involving surveys, interviews, discussions, trials, and evaluations. The outcomes of the program include recommendations for improving interpretation facilities, such as creating a more detailed and visually informative 3D layout map and designing clearer directional signage to provide easy-to-follow guidance for visitors. These enhancements aim to improve visitors' understanding and enjoyment of the site, fostering a more engaging experience. With these improvements, it is anticipated that visitor satisfaction will increase, encouraging repeat visits and supporting the sustainable development of Gunung Wayang Agrotourism.
The Influence of Tax Inspection and Tax Collection on Tax Revenue at KPP Pratama Jakarta Jatinegara Amelia, Vicky; Setiawan, Ade Budi; Hutomo, Yoyok Priyo
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16496

Abstract

The purpose of this study is to ascertain how tax audit and tax collection contribute to tax revenue at KPP Pratama Jakarta Jatinegara. The study's participants were KPP Pratama Jakarta Jatinegara tax employees. Ninety-six tax employees from KPP Pratama Jakarta Jatinegara were included in the study's sample. Saturation sampling is the sample technique employed in this study. SPSS was used in this study to process the data using multiple linear regression. The findings demonstrated that KPP Pratama Jakarta Jatinegara's tax revenue was significantly and favorably impacted by tax audits and collections. Furthermore, it is established that tax audits and tax collection have a 51.4% impact on tax revenue based on the coefficient of determination (R2) test results. However, other factors not covered in this study have an impact on the remaining percentage (100% - 51.4% = 48.6%).
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENGGAJIAN PNS BERDASARKAN PP RI NOMOR 60 TAHUN 2008 (STUDI KASUS BAPPEDA KOTA BOGOR) Novianti, Esther; Budi Setiawan, Ade; Priyo Hutomo, Yoyok
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 11 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i11.2024.4443-4454

Abstract

Tujuan penelitian ini untuk menggambarkan pelaksanaan/penerapan system pengendalian internal pemerintahan pada proses penggajian pegaawai negeri sipil di BAPPEDA Kota Bogor. Desain penelitian ialah studi kasus dengan menggunakan desain penelitian kualitatif deskriptif. Metode analisa data yaitu deskriptif komparatif. Hasil Analisis menyatakan bahwa penerapan system pengendalian internal pemerintah pada proses gaji pegawai negri sipil di BAPPEDA Kota Bogor telah dilakukan dengan cukup baik walaupun sering terjadi error pada aplikasi/jaringan. Sistem pengendalian internal yang dilakukan BAPPEDA Kota Bogor sudah sesuai, didukung oleh faktor lingkungan pengendalian baik dan mencerminkan etos kerja yang baik, aktivitas pengendalian dan pemantauan oleh pegawai pengawas intern berjalan baik, penerapan komunikasi yang baik dalam menghasilkan informasi- relevan, dan proses penggajian dilakukan review berupa rapat evaluasi berkala. Saran dari peneliti ialah BAPPEDA perlu memperhatikan pembaharuan dan upgrade aplikasi SIMPEG.
SISTEM CLOUD ACCOUNTING : ANALISIS DAMPAK PENGGUNAAN TERHADAP KUALITAS PELAPORAN KEUANGAN Aziz, Ayi Jamaludin; Setiawan, Ade Budi; Anwar, Saepul; Awa, Awa; Damayanti , Dani Ratna
Jurnal Akunida Vol. 10 No. 2 (2024): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v10i2.16156

Abstract

Perkembangan teknologi informasi telah memengaruhi proses akuntansi di perusahaan, yaitu  dengan penggunaan sistem akuntansi berbasis cloud. Sistem ini memungkinkan perusahaan untuk mengakses, menyimpan, dan mengelola data keuangan secara daring, yang meningkatkan aksesibilitas dan kolaborasi dalam mengelola informasi keuangan. Di mana informasi keuangan merupakan aspek penting yang memengaruhi pengambilan keputusan manajerial, kredibilitas perusahaan, dan kinerja secara keseluruhan, sehingga kualitas laporan keuangan menjadi hal yang penting. Kualitas ini meliputi akurasi, keandalan, dan relevansi laporan. Dengan penerapan sistem akuntansi berbasis cloud, banyak penelitian menunjukkan bahwa perusahaan dapat meningkatkan kualitas pelaporannya melalui pengurangan kesalahan, akses data secara real-time, dan efisiensi proses pelaporan. Namun, tantangan dalam penerapan teknologi ini, seperti kebutuhan akan pelatihan dan masalah keamanan data, cukup signifikan dan perlu ditangani. Oleh karena itu, penting untuk memahami dampak sistem akuntansi berbasis cloud terhadap kualitas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis dampak penggunaan sistem akuntansi berbasis cloud terhadap kualitas laporan keuangan. Metode yang digunakan dalam penelitian ini adalah pencarian artikel ilmiah dalam basis data akademis. Kriteria inklusi ditetapkan untuk memilih artikel yang relevan dengan topik penelitian ini. Hasil analisis menunjukkan bahwa penerapan sistem akuntansi berbasis cloud dapat meningkatkan kualitas pelaporan keuangan secara signifikan melalui akses data yang lebih baik, otomatisasi proses, dan peningkatan kolaborasi dalam penyusunan laporan keuangan. Namun, analisis juga menemukan tantangan terkait keamanan data. Proses keamanan data dalam sistem akuntansi berbasis cloud melibatkan proses spesifik, yang dapat membantu mengurangi kekhawatiran tersebut. Kesiapan sumber daya manusia merupakan tantangan lain yang harus dihadapi.
Performance Measurement Analysis of Athallah Primary Clinic Using Balanced Scorecard Method Approach Zibran, Muhamad Haikal; Setiawan, Ade Budi; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2781

Abstract

Performance measurement has always been a benchmark for business success, including the type of health service business at Athallah Pratama Clinic. This study uses quantitative descriptive analysis. The aim of this research is to measure performance at the Klinik Pratama Athallah with the concept of a Balanced Scorecard approach from four perspectives, namely: financial perspective, customer perspective, internal business process perspective and growth and learning perspective. The data analysis method used is comparative analysis, namely by comparing the performance measurements that have been achieved by Klinik Pratama Athallah with the performance measurements that have been achieved using the Balanced Scorecard method approach with the total score. It is hoped that the results of this research will mean that Klinik Pratama Athallah can implement performance measurement using the Balanced Scorecard method approach because the large score can show "Good" results over a period of 2 years.
The Effect of the Government Internal Control System on the Performance of Government Agencies Saputra, Ade; Setiawan, Ade Budi; Jamaludin, Ayi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2932

Abstract

This study aims to analyze the impact of the Government Internal Control System, budget, and organizational commitment on the performance of government agencies in Bogor City. Using a descriptive survey method, this study involves 36 Regional Government Organizations, with 10 Regional Government Organizations purposively selected as the sample. Data were collected through questionnaires, and results were analyzed using multiple linear regression to test the hypotheses. The findings indicate that Internal Control System, budget, and organizational commitment significantly influence government agency performance, both overall and partially. The combined influence of these three variables on the performance of government agencies in Bogor City reaches 44.5%. These findings highlight the importance of effective Internal Control System implementation, adequate budget allocation, and strong organizational commitment in improving government performance. This study contributes by providing insights for policymakers in Bogor City to strengthen these aspects to achieve more optimal governmental performance.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, ASIMETRI INFORMASI DAN WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN PADA BADAN USAHA MILIK DESA (BUMDes) DI KABUPATEN SUKABUMI Setiawan, Ade Budi; Aulia, Uan; Hutomo, Yoyok Priyo
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1956

Abstract

The purpose of this research is to determine the influence of human resource competence (HR), information asymmetry, and whistleblowing on fraud prevention in Village-Owned Enterprises (BUMDes) in Sukabumi Regency. The research population consists of 147 BUMDes managers. The sampling technique employed probability sampling with a simple random sampling method, resulting in 60 respondents who met the research criteria. Using a quantitative approach with a survey method, data was collected from BUMDes manager respondents. Multiple linear regression analysis with the assistance of SPSS version 26 software was used to determine the influence of independent variables on fraud prevention. The research findings indicate that simultaneously, HR competence, information asymmetry, and whistleblowing have a positive and significant influence on fraud prevention. Partially, HR competence and whistleblowing have a positive and significant influence, while information asymmetry has no influence and is not significant in preventing fraud. The contribution of these three variables to fraud prevention is 75.3%, while the rest is influenced by other factors not discussed in this study. Therefore, increasing HR competence and implementing effective whistleblowing are highly recommended to maximize fraud prevention in BUMDes.
Prosedur Pengajuan dan Penerimaan Alokasi Dana Desa (ADD) pada Desa Cicadas Fitriani, Lia; Setiawan, Ade Budi
Karimah Tauhid Vol. 4 No. 1 (2025): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v4i1.16484

Abstract

Penelitian ini mengkaji tentang prosedur pengajuan dan penerimaan alokasi dana desa pada desa cicadas. Laporan ini bermaksud untuk mengetahui tentang prosedur pengajuan dan penerimaan untuk mengalokasikan alokasi dana desa yang dilakukan perangkat desa menggunakan empat aplikasi yaitu siskeudes, sitanti, sisalsa, dan IBC BJB yang telah disediakan oleh pemerintah agar lebih terstruktur saat pelaksaan pengalokasian alokasi dana desa ini. Laporan ini mengaplikasikan jenis penelitian kuantitaif dengan pendekatan dideskriptif yang bermaksud untuk mengetahui dan menggambarkan prosedur pada saat pengajuan dan penerimaan alokasi dana desa di desa cicadas, serta mengembangkan teori yang didapat sehingga menjawab dan memberikan solusi pada permasalahan dari rumusan masalah yang diteliti.
Co-Authors A. Fauziah AA Sudharmawan, AA Abdillah, Muhammad Fauzan Ade saputra Afif, M Nur Agustin , Indah Agustin, Pitriani Dwi Agustina, Yulianti Alfiyah Amelia, Vicky Amellia Amru, M. Abiyyu Khairi Andika Haikal Fikri Andini Andris, Andris Andy Lasmana Anida Anida, Anida Annahlia Fauziah Annisa Lutfiah Zahra annurul, Deuis Siti Anwar , Saepul Apriani Harahap, Nur Fitri Ariyansyah, Hilman Ariyanti, Alia Assyifa Assyifa Putri Melani Atika Sari Aulia Rahman Aulia, Uan Avrilivanni, Clara Awa Awa Awa, Awa Aziz, Ayi Jamaludin Azizah, Siti Nurul Bayu Andrian Andrian Berliana, Deta Cahyani, Regita Damar Sandi, Rafly Damayanti , Dani Ratna Delpia, Villa Deuis Kartika Devi Rahma Tanti Dewi, Sri Eka Didi Didi, Didi Djoko Marsudi Dodi Mulyadi Dwi Ashari, Kartika Dwi Gemina Dwi Salma Nur Islami Edi Purwanto Efendi, Novia Elpina Widiya Nengsih Emillia, Gita Atiatul Uzma Endang Silaningsih Erny Amriani Asmin Falsa Mulia Farizka Susandra Fatimah, Tanissiya Anggun Fauziah, Firda Fe, Didi Fikri, Jihad Fitri Nuraeni Fitriani, Lia Gustia, Wenny Gustia, Wenny Haikal Fikri, Andika Hambani , S Hambani, Susy Hamidah Hasanah, Umi Uswatun Hasanah, Umi Uswatun Hutomo, Yoyok Priyo Ihsan K., Muhamad Indra Cahya Kusuma Intan Mahliza, Eca Intan Nuraini Ipaludin, Muhammad Ira Agustina, Ira Ismatus Tsaniyah Jamaludin, Ayi Jaya, M. Prima Jihad Fikri Jumhana Jumhana Kamila, Najma Nur Kartika, Deuis Kartini, Tini Khaerunissa, Ristya Cahya Kusuma , I.C. Lela Fitriyani Lestari, Armelia Ayunda Lestari, Refa Cahya Lia Siti Aulia Luqman Hakim Lutfiah, Hilda Aini Luthfiany, Delia M. Prima Jaya M. Zainil Muhsin Magdalena Melani, Maria Magdalena, Melani Maria Mardiah Maria Magdalena Melani Maria Magdalena Melani Maria Magdalena Melani Mas Nur Mukmin Maulana, Fahmi Nurilham Maulana, Iman Mayka Nurizkya Permana Melani , Maria Magdalena Melani, Maria Magdalena Meliana, Siti Meliana, Siti Mila Liani Monaya, Nova Muhammad Arifin Muhsin, M. Zainil Muniroh, Nihlatul Musa, Ahmad Nafisah, Nisrina Alya Nela Rizqi Safitri Nia Qolbuniah Nirwanti, Nirwanti Novia Ramdani, Elsa Novianti, Esther Novitasari, Nina Nuraini, Agis Nurhasani, Alya Palah , Ahmad Miptahul Palahudin Purnomo, Teguh Dwi Putri Permatasari, Putri Putri, Nayla Eka Putri, Rizka Zulfaliani Putri, Srikandi Pramudia Putri, Susanti Eka Putri, Susanti Eka Radianto, Syifa Auladina Rafly Damar Sandi Rahmadani, Radita Resdiana, Imelda Ridwan Ridwan Maulana, Ridwan Rohmatiani, Yevi Rohmatiani, Yevi Saepul Anwar Saepul Anwar Safitri, Intan Kusdiana Salsabila, Laila Lutfiyyah Samadinata, Fendi Samsuri, S. Sapturi, Turi Saskia, Anggy Satriawan, Ilhamy Sauqi, Muhamad Afrizal Septiani, Imas Noer Serli Margareta Setiana, Hania Setianingrum, Dika Wahyu Setianingrum Shabila Wenintias, Siti Shintya, Dini Sholihah, Nurul Siti Solehah, Siti Sofyah, Siti Sopian, Muhamad Adi Sopianti, Siti Sri Harini Sri Harini Sriwahyuni, Irma Suciwaty, Dian Sukamto, Muhamad Fadel Supriyanti, Windi Surtini, Eneng Surtini, Eneng Sutisna, Dede Sya’banniah, Nispi Yani Tami, Rizki Putra Tami, Rizki Putra Tia Rahmawati Tun Susdiyanti Ubaidillah, Syahdan Veranika Eka Agustin Wardani, Pradifta Warizal Wawi Wawi Wawi, Wawi Widianti, Meida Yesti, Harma Yoga, Dwi Yoga Imam Baskoro Yuliyani, Septi Yuppy Triwidatin Zahra, Rianti Zamaludin, Ayi Zamasari Zibran, Muhamad Haikal Zidan, Muhamad Zulfikar, Muhamad Rizki