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All Journal Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Strategi : Jurnal Manajemen Journal of Economic Studies
Riza Syahputera
Universitas Tridinanti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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PERANAN SISTEM PELAPORAN AKUNTANSI TRANSPARANSI DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN LAHAT Riza Syahputera; Padriyansyah; Trie Sartika Pratiwi
Strategi : Jurnal Manajemen Vol 12 No 2 (2022): Strategi : Jurnal Manajemen - Publish Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i2.352

Abstract

Badan Amil Zakat Nasional (BAZNAS) kabupaten Lahat dibentuk, untuk menghimpun dana zakat dan infak/sedekah dan menyalurkannya sesuai tuntunan Al-Qur'an dan Al-Hadits. Penelitian ini bertujuan untuk mengetahui apakah peranan system pelaporan akuntansi transparansi dan akuntabilitas oleh BAZNAS kabupaten Lahat sudah diterapkan berdasarkan Pernyataan Standar Akuntansi Keuangan 109 Tahun 2008. Dari hasil penelitian yang dilakukan dengan observasi langsung, wawancara, dan dokumentasi, ditemukan bahwa laporan perubahan dana tidak menyajikan laporan perubahan dana non halal dan laporan perubahan aset kelolaan. Hal ini dikarenakan beberapa kendala yang dihadapi amil yaitu mengenai Sistem Informasi Manajemen Badan Amil Zakat Nasional (SIMBA) dan juga kurang memahami akuntansi zakat dan sedekah sesuai Pernyataan Standar Akuntansi Keuangan 109.
Penguatan Ekonomi Sirkular Masyarakat Melalui Biokonversi Sampah Organik Berbasis Budidaya Maggot Dan Ulat Hongkong Sasiska Rani; Amanda Oktariyani; Pipit Fitri Rahayu; Veny Mayasari; Riza Syahputera
Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat Vol 5 No 2 (2026): Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat
Publisher : Pusmedia Group Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61227/inisiatif.v5i2.829

Abstract

Household organic waste management in RT 01 RW 01, Talang Betutu Subdistrict, Sukarami District, Palembang City, remains largely disposal-oriented and has not yet generated economic benefits for the community. This community service program aimed to enhance community capacity in implementing a circular economy through the bioconversion of organic waste using Black Soldier Fly (BSF) larvae and the cultivation of mealworms (Tenebrio molitor). The activity will be carried out over a six-month period-from January to June 2026-comprising the stages of preparation, implementation, monitoring, evaluation, and reflection. The method applied was Participatory Action Research (PAR), consisting of problem identification, collaborative planning, action implementation, observation, evaluation, and reflection. The activity involved 30 participants, including housewives, youth, micro-entrepreneurs. The program was carried out through community education, technical training, demonstrations, cultivation practices, assistance in simple financial recording, and discussions on business sustainability. The results showed an improvement in participants’ understanding of waste sorting, BSF larvae and mealworm cultivation techniques, frass utilization, and business cost and profit calculation. The program also produced a community-based cultivation unit and a proposed flow of organic waste utilization into economically valuable products. The main contribution of this program is the integration of organic waste bioconversion, diversification of alternative feed products, and simple financial literacy as a community empowerment model based on the circular economy.
Auditor Indepedence as the Dominant Determinant of Audit Quality: Empirical Evidence from Public Accounting Firms in Palembang City Gita Parera; Sahila; Riza Syahputera
Journal of Economic Studies Vol. 2 No. 1 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/f0wbpm74

Abstract

This study aims to analyze the effects of Time Budget Pressure, Auditor Workload, and Auditor Independence on Audit Quality at Public Accounting Firms (KAPs) in Palembang City, both simultaneously and partially. The study employed a quantitative approach with an associative research design. The sample comprised 45 auditors selected using purposive sampling. Primary data were collected through a Likert-scale questionnaire and analyzed using IBM SPSS Statistics version 26. The results show that Time Budget Pressure, Auditor Workload, and Auditor Independence jointly have a significant effect on Audit Quality. Partially, Time Budget Pressure and Auditor Workload do not significantly affect Audit Quality, whereas Auditor Independence has a positive and significant effect and is the most dominant variable. The adjusted R² value of 0.783 indicates that 78.3% of the variation in Audit Quality is explained by the three independent variables, while the remaining 21.7% is explained by factors outside the research model. These findings underscore the important role of auditor independence in improving audit quality at Public Accounting Firms in Palembang City.
Co-Authors Amanda Oktariyani Gita Parera Padriyansyah Pipit Fitri Rahayu Pratiwi, Trie Sartika Sahila Sasiska Rani Veny Mayasari