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The Effect of Transparency and Accountability on The Quality of Village Financial Reports (Empirical Study in Paseh District, Sumedang District) Sukmayadi Sukmayadi; Ading Rahman Sukmara
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5970

Abstract

This research aims to determine the influence of transparency and accountability on the quality of village financial reports in Paseh District, Sumedang Regency. The case study in this research is a village official who is tasked with managing village financial reports. The method in this research uses quantitative research methods with survey methods. Data collection was carried out using a cluster random sampling technique by distributing questionnaires to 72 respondents as a sample. The data analysis techniques used in this research are normality test, multiple linear regression test, partial correlation test, coefficient of determination test, hypothesis test t test (partially), f test (simultaneously) using the IBM SPSS Version 25 program. Research Results These are: (1) Transparency has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.323, a Determination Coefficient of 0.351 or 35.1%, a value of t-count>t-table (2.487>1.66724) with a value significant 0.015<0.05. (2) Accountability has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.472, a Determination Coefficient value of 0.427 or 42.7%, a t-count>t-table value (4.018>1.66724) with a significant value of 0.000 <0.05. (3) Transparency and Accountability have a positive and significant effect on the Quality of Village Financial Reports. With a Determination value of 0.466 or 46.6% and with a F-count>F-table value (32.023>3.98> with a significant value of 0.000<0.05, this means that the influence of Transparency and Accountability has a significant positive effect on the Quality of Village Financial Reports in Paseh District, Sumedang Regency
The Effect of The Work Environment on Employee Performance in the Tandangsari Sumedang Multi-Bussiness Cooperative Ading Rahman Sukmara; Sukmayadi Sukmayadi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7072

Abstract

This study aims to determine the influence of the work environment on employee performance at KSU Tandangsari Sumedang. The research method used in this study is a quantitative research method with data collection techniques used, namely, literature studies, interviews and questionnaires. The number of samples used in this study was 61 people. The data was analyzed using validity and reliability tests, descriptive statistics, normality tests, determination coefficients, simple linear regression analysis, and T tests. Based on the results of research on the work environment at KSU Tandangsari Sumedang, good results were obtained, this is in accordance with the total score obtained, which is 2,263 out of an ideal value of 3,050. Furthermore, the results of the research on employee performance also obtained good results, this was obtained from a total score of 2,415 out of an ideal value of 3,050. Then the correlation between the work environment and employee performance is very high, this is obtained from the value of the correlation coefficient (r) of 0.802 which is in the interval of 0.80-1.00. Meanwhile, based on the results of the T test, the hypothesis in this study was accepted, this shows that the work environment has a positive and significant effect on employee performance at KSU Tandangsari Sumedang. This result was obtained from a significance value of 0.00 with a ttable > calculation of 10.313 > 2.001 with an R square of 0.643, meaning that employee performance at KSU Tandangsari was influenced by 64.3% by the work environment and the remaining 15.7% was influenced by other factors that were not studied in this study.
Pengaruh Rotasi dan Promosi Jabatan Terhadap Kinerja Pegawai Serta Implikasinya Terhadap Kinerja Pegawai : Studi pada Dinas Pendidikan Kabupaten Ciamis Ading Rahman Sukmara; Fanny Fauziyanti; Ferey Herman
Ebisnis Manajemen Vol. 3 No. 2 (2025): June : Ebisnis Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ebisman.v3i2.778

Abstract

This study is motivated by several problems that: Employee performance is still low, this is due to several factors, namely the quality of work produced is still not good, lack of leadership direction to subordinates, high employee attendance rate and declining work performance. Low employee work motivation, as evidenced by the amount of time spent during working hours that are not used optimally, still low motivation to increase understanding of work duties and responsibilities, as well as motivation to improve skills in terms of work mastery which can help make it easier to carry out work. The promotion of positions at the Ciamis Regency Education Office is considered to have not fulfilled the predetermined procedures. There are still structural positions that are filled by people who do not have a formal education background or are not in accordance with their competence, this is due to the lack of competent human resources in their fields because people with appropriate formal education, ranks and classes have not been able to occupy structural positions so that they are filled by officials with a formal education background that is not their competence. The implementation of rotation is still optimally organized, it can be seen in the reality that the implementation of rotation often occurs in a spoil system. The spoiler system is a rotation program based on family or based on acquaintances or connections. The results of the study inform that: (1) there is a positive influence of rotation on work motivation. This means that if there is an increase in rotation, it will be followed by an increase in work motivation. (2) there is a positive influence of position promotion on work motivation. This means that if there is an increase, it will be followed by an increase in work motivation. (3) there is a positive influence of rotation and promotion of positions on work motivation. This means that rotation and promotion of positions is one part of formal employee development which aims to provide motivation to employees of the Ciamis Regency Education Office. (4) There is a positive influence of work motivation on employee performance. This means that Motivation is closely related to performance or performance. Employees who have high work motivation can improve performance, on the other hand, employees who do not have motivation to work will reduce performance so that the goals of an agency will not be achieved. The method used in this study is a quantitative descriptive method, including data analysis techniques, namely validity test, reliability test of descriptive analysis, verifiable analysis, multiple linear analysis, f test, t test and path analysis.
Analisis Kualitas Custumer Relationship Management dan Kepuasan Konsumen Sebagai Intervening Terhadap Loyalitas Keanggotaan Kopontren Fat-Hiyyah Ading Rahman Sukmara; Aka Bonanza; Ferey Herman
Journal Economic Excellence Ibnu Sina Vol. 2 No. 3 (2024): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v2i3.2369

Abstract

The problems faced in this study include (1) How does the quality of customer relationship management affect the loyalty of Kopontren Fat-Hiyyah members? (2) How does consumer satisfaction affect the loyalty of Kopontren Fat-Hiyyah members? (3) How do the quality of customer relationship management and consumer satisfaction affect the loyalty of Kopontren Fat-Hiyyah members? This study aims to study, find out, and analyze (1) The effect of the quality of customer relationship management on the loyalty of Kopontren Fat-Hiyyah members. (2) The effect of consumer satisfaction on the loyalty of Kopontren Fat-Hiyyah members. (3) The effect of the quality of customer relationship management and consumer satisfaction on the loyalty of Kopontren Fat-Hiyyah members. The method used in this study is an explanatory survey, while the technical data analysis, namely validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Customer relationship management has a positive and significant effect on membership loyalty. This means that if customer relationship management is improved, membership loyalty will also increase. (2) Member satisfaction has a positive and significant effect on membership loyalty. This means that if member satisfaction is increased, membership loyalty will also increase. (3) Customer relationship management and member satisfaction have a positive and significant effect on membership loyalty. This means that if customer relationship management and member satisfaction are increased, membership loyalty will also increase.
Model Strategi Peningkatan Indeks Desa Membangun (IDM) di Kabupaten Ciamis Ahmad Zaenudin; Ading Rahman Sukmara; Nurdiana Mulyantini
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 1 (2023): FEBRUARI : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i1.1535

Abstract

This study aims to determine and describe the strategy model for increasing the Village Development Index (IDM) seen from environmental resilience, economic resilience, and social resilience. This study uses a qualitative descriptive method. The results of the study indicate that the strategy model for increasing the IDM from environmental resilience is still less than optimal in underdeveloped villages and developing villages. Although developing villages are better than underdeveloped villages, there are several problems such as potential disasters that have not been handled properly, especially landslides. In terms of economic resilience, developing village communities have a better diversity of livelihoods than underdeveloped villages. Access to trade facilities and financial institutions is limited in both villages, although developing villages have alternatives through BUMDes. In terms of social resilience, access to education and health in both villages is quite good, although the BPJS membership rate is still low. In terms of housing, developing villages have recorded almost equal access to clean water, sanitation, and electricity, while underdeveloped villages have not reached 100%. Access to information and communication in both villages is available, but not yet optimal.
Poverty is Caused by Low Human Resources Ading Rahman Sukmara
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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

Abstract

Lack of access to quality education, especially primary and secondary education, leads to a lack of skills and knowledge needed to get good jobs. Poor health, caused by lack of access to adequate health services, leads to decreased productivity and the ability to work optimally. Lack of training and opportunities to improve skills, makes it difficult for people to compete in the job market and get better jobs. The low quality of human resources has an impact on economic productivity, so that people's incomes are low and it is difficult to meet their living needs. Poverty can also create an "environment of poverty" that worsens the quality of human resources, because poor children often have difficulty getting proper education and access to adequate health services. Improving the quality of human resources through investment in education, health, and training is the key to overcoming poverty and improving people's welfare. By improving the quality of human resources, people will have more opportunities to get decent jobs, increase their incomes, and meet their living needs.
Urgensi E-Bisnis dan Pencatatan Laporan Keuangan UMKM pada Era Digital di Desa Jatimekar Sukmayadi, Sukmayadi; Sukmara, Ading Rahman
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i2.3022

Abstract

In the digital era, the role of e-business and financial report management has crucial relevance for the growth of MSMEs. This research explores the impact of implementing e-business and education on recording financial reports on MSMEs in Desa Jatimekar. The results show a marked increase in understanding among MSMEs regarding the benefits of e- business and the potential use of digital technology. Identification of MSME sectors, such as local crafts and agricultural products, as potential for adopting e-business provides a strategic basis for further development. Although enthusiasm for e-business implementation is high, challenges such as limited access to technology and uncertainty about data security remain a concern. The use of financial reports is also faced with challenges of complexity and integration with basic daily needs. Recommendations include providing additional technical support and stakeholder involvement in information security to ensure the sustainability and security of e-business implementation and financial recording in Desa Jatimekar. This study provides insight into the importance of MSME adaptation to digital trends at the village level, contributing to understanding and policy development in this area.
Analisis Kompetensi dan Kinerja Aparatur Pemerintah Daerah dalam Pengelolaan Pasar Rakyat untuk Meningkatkan Pendapatan Asli Daerah Kabupaten Ciamis: (Studi pada Dinas Koperasi, UKM, dan Perdagangan Kabupaten Ciamis) Ading Rahman Sukmara
Jurnal Manajemen Bisnis Era Digital Vol. 2 No. 4 (2025): November : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v2i4.1026

Abstract

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.
Manajemen Stres dan Kedisiplinan sebagai Upaya Peningkatan Efektivitas Pegawai di Dinas Komunikasi dan Informatika Kabupaten Ciamis Ading Rahman Sukmara
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 2 No. 4 (2025): Desember: Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v2i4.1027

Abstract

This study aims to analyze the effect of work stress and work discipline on the effectiveness of human resources (HR) in employees of the Communication and Information Service (Diskominfo) of Ciamis Regency. The effectiveness of human resources is crucial for the success of government agencies in public services and information technology management, where the optimal performance of employees is influenced by stress management and discipline levels. This study adopted a quantitative-descriptive method by distributing questionnaires to 40 respondents who were selected through random sampling techniques. The data testing included validity, reliability, and multiple linear regression analysis tests to test the relationship of independent variables (work stress $X_1$ and work discipline $X_2$) to bound variables (HR effectiveness $Y$). The results of the analysis show that work stress and work discipline simultaneously have a significant effect on the effectiveness of human resources. Partially, work stress has a negative influence, indicating that increased work stress tends to reduce the effectiveness of human resources. On the contrary, work discipline has been shown to have a positive effect, showing that the higher the employee's discipline, the more their work effectiveness will increase. Therefore, the conclusion emphasizes that increasing the effectiveness of human resources requires the implementation of effective work stress management and the establishment of a consistent work discipline culture. This effort is important to create a conducive work environment, increase productivity, and strengthen the performance of the state civil apparatus in supporting an electronic-based government system and digital public services.