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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.  
Peningkatan Efisiensi Administrasi Melalui Sistem Kearsipan Digital di Pesantren Al-Amalul Khair Palembang Yesita Astarina; Dwi Riana; Sunanto Sunanto; Tika Handayani; Faridatuljana Binti Mohd Noor
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4915

Abstract

Islamic boarding schools often face administrative inefficiencies due to the use of manual archiving systems, leading to difficulties in document retrieval and high risks of data loss. This community service program aims to improve efficiency by implementing a Microsoft Access-based digital archiving system at Al-Amalul Khair Islamic Boarding School in Palembang. The method applied is Participatory Action Research, which includes needs analysis, system design, hands-on training, and evaluation. The results show a significant increase in efficiency, with document retrieval time reduced from 30 minutes to under 2 minutes. The digital capacity of administrative staff has also increased, as demonstrated by the enhanced knowledge and skills of the administrative staff, who are now able to operate the Microsoft Access-based digital archiving application. This program has successfully created an applicable system, complete with a user guide and copyright protection. Therefore, the implementation of the digital archiving system has proven to be a strategic solution in strengthening the administrative governance of the pesantren in the modern era.
Strategi Pengembangan Kewirausahaan pada UMKM Usaha Abadi Lestari di Muara Enim Adelia Zevira; Paisal Paisal; Sunanto Sunanto
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 4 No. 3 (2026): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v4i3.1509

Abstract

This research aims to identify internal and external factors that affect Abadi Lestari MSMEs in Muara Enim and develop an entrepreneurial development strategy through SWOT analysis. The research was carried out because businesses are still facing a number of obstacles, such as promotional activities that have not run optimally, limited capital, and not optimal human and financial resource management. This study uses a descriptive method with a qualitative approach. Data were collected through observation, interviews, documentation, questionnaires, and literature studies. The research informants were determined using purposive sampling techniques. Furthermore, the data is analyzed using IFAS, EFAS, and SWOT matrices to formulate an appropriate business development strategy. The results of the study show that Abadi Lestari MSMEs have strengths in the form of good product quality, affordable prices, and the presence of regular customers. The weaknesses that are still faced include digital promotion that is not optimal, limited capital, and human and financial resource management that has not been maximized. Business opportunities are supported by increasing market demand and the development of digital marketing, while threats come from business competition and rising raw material prices. Based on the results of the SWOT analysis, the recommended strategies include increasing digital marketing, product innovation, strengthening human resources, and improving financial management to increase competitiveness and business sustainability.