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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Dehasen Untuk Negeri Journal of Creative Power and Ambition (JCPA)
Rahmawaty Hasibuan
Politeknik Negeri Sriwijaya
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Public Health Other

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Edukasi Teknologi Bioflok Ikan Lele Sebagai Upaya Meningkatkan Gizi Siswa Pondok Pesantren Darul Khuldi Eka Rizki Meiwinda; Siska Almaniar; Rahmawaty Hasibuan; Arabiatul Adawiyah; R Zicky Chandra Kesuma
Jurnal Dehasen Untuk Negeri Vol 3 No 1 (2024): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i1.5462

Abstract

Islamic boarding schools currently have many activities, apart from teaching and learning activities but also utilize other activities such as in the agricultural, plantation and fisheries sectors in order to utilize school land and as an effort to meet students' food needs. Catfish Biofloc Technology Education is one method used to teach students about how to cultivate fish in biofloc ponds. With this cultivation, it is hoped that it will become an additional source of income for the school. This service was carried out at the Darul Khuldi Islamic Boarding School, Ogan Komering Ulu Regency. Community service method carried out through education regarding raising catfish in biofloc ponds. Ultimately, with this activity, it is hoped that it will function as a food security program and increase sources of income for Islamic boarding schools.
PENGARUH IMPLEMENTASI SISTEM KEUANGAN DESA, SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN KOTO GASIB Irma Sudaryani; Rahmawaty Hasibuan; Indra Satriawan; Al Putri Oktavia; Sunanto Sunanto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/102hhh43

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi Sistem Keuangan Desa, kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan pengawasan terhadap akuntabilitas pengelolaan Dana Desa di Kecamatan Koto Gasib, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Responden ditentukan menggunakan teknik purposive sampling dan terdiri atas kepala desa, sekretaris desa, serta kepala urusan keuangan atau bendahara desa pada 11 desa di Kecamatan Koto Gasib. Sebanyak 33 kuesioner berhasil dikembalikan, tetapi hanya 30 kuesioner yang memenuhi kelengkapan data dan dapat dianalisis. Pengujian hipotesis dilakukan menggunakan analisis regresi linear berganda dengan bantuan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa implementasi Sistem Keuangan Desa dan pengawasan secara parsial berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan Dana Desa. Kompetensi sumber daya manusia memiliki arah pengaruh negatif, tetapi tidak signifikan, sedangkan pemanfaatan teknologi informasi memiliki arah pengaruh positif, tetapi tidak signifikan. Secara simultan, implementasi Sistem Keuangan Desa, kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan pengawasan berpengaruh signifikan terhadap akuntabilitas pengelolaan Dana Desa di Kecamatan Koto Gasib. Temuan ini menunjukkan bahwa optimalisasi SISKEUDES dan penguatan fungsi pengawasan merupakan faktor penting dalam meningkatkan akuntabilitas pengelolaan Dana Desa.  
The Effect Of Budget Transparency, Accountability And Human Resource Competence On The Management Of Village-Owned Enterprises In Pusako And Bungaraya District Rosakinah Mawardah; Kartika Rachma; Rahmawaty hasibuan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1741

Abstract

This study aims to analyze the influence of budget transparency, accountability, and human resource competence on the management of Village-Owned Enterprises (BUMDes) in Pusako and Bungaraya Districts, Siak Regency. The study used a quantitative approach with a survey method on 34 respondents selected through purposive sampling. Data analysis was carried out using multiple linear regression with the help of SPSS. The results of the study showed that simultaneously budget transparency, accountability, and human resource competence had a significant effect on BUMDes management. Partially, only budget transparency had a positive and significant effect, while accountability and human resource competence had no significant effect. The Adjusted R Square value of 0.630 indicated that the three variables were able to explain 63% of the variation in BUMDes management, while the remaining 37% was influenced by other factors. It can be concluded that budget transparency is a factor that plays an important role in improving BUMDes management in Pusako and Bungaraya Districts, Siak Regency.
Co-Authors Al Putri Oktavia Almaniar, Siska Arabiatul Adawiyah Eka Rizki Meiwinda Indra Satriawan Irma Sudaryani Kartika Rachma R Zicky Chandra Kesuma Rosakinah Mawardah Sunanto Sunanto