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Accountability of Cash-Intensive on Village Funds (Case study in Kendal Village, Sekaran District, Lamongan Regency) Dewi Kusmaya Sari; Ikhsan Budi Riharjo; Maswar Patuh Priyadi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1765

Abstract

Accountability is an essential issue in scientific studies and practice in the field of public administration. Accountability in managing village funds has become a demand for the village government, as Law Number 6 of 2014 has been implemented concerning villages. Problems arise when the accountability of village funds’ labor- insentive cash is related to the new regulation. This policy requires village funds to be used for cash labor following SKB 4: the minimum wage must reach 30% of the total development sector sourced from the Village Fund. Therefore, this study aimed to describe and analyze cash accountability for labor in village funds (a case study in Kendal Village, Sekaran District, Lamongan Regency). Qualitative interpretive research was applied with interviews, observation, and documentation from official government documents. Furthermore, this study showed that the village fund accountability in Kendal Village, Sekaran District, Lamongan Regency has gradually implemented participation and transparency principles. The fund had met the wage requirements following SKB 4. The village had to reach 30% of the total development of the fund. Its implementation was carried out in a self-managed wanner involving workers from the poor, unemployed, and families with malnutrition, as evidenced by the ID card of Kendal villagers. Eventhough they experience obstacles in determining yhe poor’s criteria, the budget activity implementer (PKA) tries to apply accountability in the implementation of development based on the cash-insentive principle.
Kebijakan dan Implementasi Strategi Anti-Fraud: Studi pada PT. Bank UOB Indonesia Fransiska Tarasita Asmara; Akhmad Riduwan; Maswar Patuh Priyadi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.15.2.423-444

Abstract

Based on the many fraud cases experienced by PT Bank UOB Indonesia, the implementation of the anti-fraud strategy at PT Bank UOB Indonesia refers to the implementation of policies issued by PT Bank UOB Indonesia in order to minimize fraud cases. This study aims to determine the policies and implementation of anti-fraud strategies at PT Bank UOB Indonesia. The object of this research is the Integrated Fraud Management Division. This research was conducted using a case study qualitative research method and using data analysis techniques Miles and Huberman. The data collection techniques in this study were participant observation, in-depth interviews and documentation. Selection of sources is carried out by purposive sampling method, in which sources are selected with specific considerations and goals. The results show that the policy and implementation of the Anti-Fraud strategy have been implemented in accordance with Bank Indonesia Circular No.13/28/DPNP dated 9 December 2011 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks, however there are still deficiencies caused by obstacles in its implementation. namely the lack of awareness of employees to report all indications of fraud, very minimal employee rotation, frequent information about surprise audits that cannot be kept secret, and the recruitment pattern adopted by PT Bank UOB Indonesia does not include material on fraud awareness.
Study Phenomenology Evaluation Joint Operation - Non Separate Vehicle using Profit Sharing Method in Expedition Companies Permana Tedjo Dwi Pamungkas S.; Nur Fadjrih Asyik; Maswar Patuh Priyadi
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 16, No 1 (2021): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.615 KB) | DOI: 10.24269/ekuilibrium.v16i1.2865

Abstract

The Sriwijaya Air airline is collaborating with five strategic partners under the auspices of Garuda Indonesia. This was realized in the form of a joint operation carried out by PT Citilink Indonesia with PT Sriwijaya Air and PT NAM Air where the collaboration ended on 31 October 2019 and left a trail of debts and debts. The importance of paying more serious attention to the treatment and process of operational cooperation (Joint Operations), in order to realize good corporate governance from the process of inquiry in the implementation of a merger or acquisition which is referred to as due diligence. In this study, researchers used a qualitative phenomenological approach. Phenomenology is an approach that focuses more on the concept of a particular phenomenon and the form of the study is to see and understand the meaning of an experience related to a particular phenomenon. The two companies are cooperating in Non-Administrative joint operation or there are no separate business entities from the two companies. In practice, the joint operation organizes its own special bookkeeping. Project Owner Bill submitted and agreed by each member of the joint operation, for Commercial Invoice, Tax Invoice, and proof of income tax article 23 to be on behalf of the company of the party organizing the joint operation bookkeeping. Along with the fulfillment of its VAT obligations, it is the responsibility of the party organizing the joint operation books.
PENDAMPINGAN KAMPUNG PENDIDIKAN SEBAGAI UPAYA MENCIPTAKAN KAMPUNG RAMAH ANAK DI BANYU URIP WETAN SURABAYA Tegowati Tegowati; Maswar Patuh Priyadi; Budiyanto Budiyanto; Siti Rokhmi Fuadati
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.967 KB) | DOI: 10.24034/kreanova.v1i1.4860

Abstract

Banyu Urip Wetan Village (BUWET) is one of the target areas of the 2019 KP-KAS (Kampung Arek Suroboyo Educational Village) competition program held by the Surabaya city government and DP5A. The KP-KAS competition program was accompanied by DINPUS, NGOs and academics on the elements of the competition categories namely Kampung Kreatif, Asuh, Belajar, Aman, Sehat, Literasi, Penggerak Pemuda Literasi through socialization, training and mentoring. In the KP-KAS Competition, the Portfolio is obliged to prepare in accordance with the provisions stipulated by the Surabaya City Government. Banyu Urip Wetan Village, Sawahan Subdistrict, Surabaya City, is one of the villages that feels the need for assistance in preparing the 2019 KP-CAS Competition Portfolio. The KP-KAS Competition portfolio is in accordance with the provisions and on time and is able to reveal the potential and advantages possessed. The assistance method is to provide technical guidance on the preparation of the KP-KAS Portfolio which is carried out coordinatively by the STIESIA lecturer team in each competition category. The implementation of the KP-KAS competition program through coordination, mutual cooperation and collaboration between RT, RW, parents, children, community leaders and community participation of RW VI greatly helped the implementation of the KP-KAS program. It is recommended to maintain the village environment after the competition and the need to increase cooperation with various parties in protecting children.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Putri Kharisma; Maswar Patuh Priyadi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6048

Abstract

The research aimed to examine: 1) the effect of profitability on the firm value; 2) the effect of firm size on the firm value; 3) Corporate Social Responsibility which moderated the effect of profitability on the firm value; 4) Corporate Social Responsibility which moderated the effect of the firm size on the firm value. The population was Healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Furthermore, the data collection technique used a purposive sampling technique. From 23 Healthcare companies, there were 18 companies that fulfilled the criteria as the sample. In total, there were 90 data observation samples. Moreover, the data analysis technique used multiple linear analyses with SPSS (Statistical Product and Service Solution) 26 versions. The result indicated that: 1) profitability had a positive effect on the firm value; 2) firm size did not affect the firm value; 3) Corporate Social Responsibility was able to moderate the profitability on the firm value; 4) Corporate Social Responsibility was able to moderate the firm size on the firm value.
COUNSELING ON TAX UNDERSTANDING AND ITS PROFITS FOR FOOD AND BEVERAGE MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEss) UNDER THE GUIDELINES OF DMI GRESIK IN GRESIK REGENCY Nur Fajdrih Asyik; Maswar Patuh Priyadi; Triyonowati; Wimba Respatia; Yahya
IJCDE (Indonesian Journal of Community Diversity and Engagement) Vol. 4 No. 1 (2023): Vol. 4 No. 1 , 2023
Publisher : LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/pengabdian.v4i1.2819

Abstract

The purpose of this community service is to solve the problems found in MSMEs Partners assisted by DMI Gresik Regency, namely an understanding of tax objects and tax subjects, an understanding of the basic principles of MSMEs Final PPh, and an understanding of tax reporting. Related to this, a solution is provided by providing an understanding of taxation in DMI-assisted MSMEs in Gresik Regency The counseling method is carried out by the lecture method and the practice of direct calculations. It is hoped that this training can help MSMEs actors in understanding taxation. The results of the dedication carried out: (1) MSMEs partners can understand the difference between tax objects and tax subjects (2) MSMEs partners can calculate MSMEs Final Income Tax (3) MSMEs partners can report tax returns. Thus it will encourage a sustainable national economy.
COUNSELING ON TAX UNDERSTANDING AND ITS PROFITS FOR FOOD AND BEVERAGE MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEss) UNDER THE GUIDELINES OF DMI GRESIK IN GRESIK REGENCY Asyik, Nur Fajdrih; Priyadi, Maswar Patuh; Triyonowati, Triyonowati; Respatia, Wimba; Yahya, Yahya
IJCDE (Indonesian Journal of Community Diversity and Engagement) Vol. 3 No. 2 (2023): Vol. 3 No. 2 , 2023
Publisher : LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/pengabdian.v4i1.2819

Abstract

The purpose of this community service is to solve the problems found in MSMEs Partners assisted by DMI Gresik Regency, namely an understanding of tax objects and tax subjects, an understanding of the basic principles of MSMEs Final PPh, and an understanding of tax reporting. Related to this, a solution is provided by providing an understanding of taxation in DMI-assisted MSMEs in Gresik Regency The counseling method is carried out by the lecture method and the practice of direct calculations. It is hoped that this training can help MSMEs actors in understanding taxation. The results of the dedication carried out: (1) MSMEs partners can understand the difference between tax objects and tax subjects (2) MSMEs partners can calculate MSMEs Final Income Tax (3) MSMEs partners can report tax returns. Thus it will encourage a sustainable national economy.
Determinants of Investment in Equity Crowdfunding for Micro, Small and Medium Enterprises (UMKM) Andiani, Legri; Mildawati, Titik; Priyadi, Maswar Patuh
Lead Journal of Economy and Administration Vol 3 No 3 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i3.322

Abstract

This study explores the key factors influencing investor interest in micro, small, and medium enterprises (MSMEs) through equity crowdfunding (ECF) on the Santara platform. It examines the impact of stock price, number of outstanding shares, investment yield, dividend policy, and social media exposure. Using purposive sampling, data were collected from 36 fully funded MSMEs listed as of October 1, 2020, and analyzed using multiple linear regression. The results show that stock price, number of outstanding shares, dividend policy, and social media presence positively affect investor interest, while investment yield has no significant impact. These findings offer insights for MSMEs to better strategize their funding approaches in digital investment platforms.