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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Pengabdian Kepada Masyarakat (Mediteg) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Media Akuntansi dan Perpajakan Indonesia (MAPI) Shafin: Sharia Finance and Accounting Journal Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Audit dan Perpajakan Realible Accounting Journal Jurnal Akuntansi dan Keuangan Islam (JAKIs) Frontier Management Science (FMS)
Yasir Hadiani
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PRINSIP GOOD GOVERNANCE TERHADAP PENGELOLAAN KEUANGAN DESA DI KECAMATAN TAKISUNG KABUPATEN TANAH LAUT Ines Saraswati Machfiroh; Yuli Fitriyani; Yasir Hadiani
Jurnal MSA (Matematika dan Statistika serta Aplikasinya) Vol 13 No 2 (2025): VOLUME 13 NO 2, 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/msa.v13i2.55136

Abstract

Village financial management is supported by several principles, namely transparency, accountability, participation, responsiveness, and competence. This study aims to determine the effect of good governance principles (transparency, accountability, participation, responsiveness, and competence) as independent variables on village financial management as the dependent variable in Takisung District, Tanah Laut Regency. The population in this study consists of village officials working in village and sub-district offices within the Takisung District area, with a sample of five village and sub-district offices and a total of 40 respondents. This study employs a quantitative approach with data collection techniques using questionnaires. Data analysis was carried out using descriptive statistics, data quality tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results show that both partially and simultaneously, transparency, accountability, participation, responsiveness, and competence have a significant effect on village financial management. The R-Square value of 0.979 or 97.9% indicates that these five principles of good governance dominantly determine the effectiveness of village financial management, while the remaining 2.1% is influenced by other factors outside this study. These findings imply that the consistent implementation of good governance principles can enhance accountability and efficiency in village financial management.
Pendampingan Revitalisasi BUMDES Melalui Studi Kelayakan Usaha Pada Desa Pemuda Kabupaten Tanah Laut Yasir Hadiani; M.Riduan Abdillah; Yuli Fitriyani; Rina Pebriana; Ahmad Edwin Hidayat; Ainurrafiq Wisnu Pratama; Anisa Nur Maulidya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2788

Abstract

Artikel ini membahas program pengabdian kepada masyarakat berupa pendampingan revitalisasi Badan Usaha Milik Desa (BUMDes) di Desa Pemuda, Kabupaten Tanah Laut. Kegiatan ini dilatarbelakangi oleh rendahnya kinerja BUMDes akibat kurang optimalnya pengelolaan usaha dan belum adanya kajian kelayakan usaha sebagai pengambilan keputusan. Tujuan kegiatan ini adalah memberikan pendampingan dalam penyusunan studi kelayakan usaha yang mencakup aspek pemasaran, teknis, keuangan, dan manajemen. Metode yang digunakan meliputi observasi lapangan, wawancara dengan pengelola BUMDes, pelatihan proposal penyusunan studi kelayakan usaha, serta pendampingan dalam analisis data. Hasil kegiatan menunjukan adanya peningkatan pemahaman pengelola BUMDes dalam merancang usaha yang layak dan berpotensi meningkatkan kemandirian desa. Program ini berimplikasi pada penguatan tata kelola BUMDes dan memberikan rekomendasi usaha yang sesuai dengan potensi lokal pada Desa Pemuda.
PENGARUH PENGETAHUAN PAJAK TERHADAP MINAT MAHASISWA BERWIRAUSAHA DENGAN SELF-EFFICACY SEBAGAI MODERASI Hadiani, Yasir; Abdillah, M Riduan; Prabowo, Janitra
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1575

Abstract

This study aims to analyze the effect of tax knowledge on students’ entrepreneurial interest, with self-efficacy as a moderating variable. The research is motivated by the importance of understanding taxation and self-confidence in shaping entrepreneurial behavior among accounting and taxation students. A quantitative approach was employed using primary data collected through a four-point Likert scale questionnaire. The research population consisted of active students enrolled in the Diploma III in Accounting and Bachelor of Applied Science in Tax Accounting programs at Politeknik Negeri Tanah Laut, with a total of 129 respondents who had completed entrepreneurship and taxation courses.Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that tax knowledge has a positive and significant effect on students’ entrepreneurial interest, whereas self-efficacy does not significantly moderate this relationship. The negative interaction coefficient (–0.013) indicates that at a high level of self-efficacy, the effect of tax knowledge on entrepreneurial interest tends to weaken. This suggests that students with high self-efficacy rely more on personal capability rather than cognitive aspects such as tax literacy when making entrepreneurial decisions. The findings support the Theory of Planned Behavior (Ajzen, 1991) and Self-Efficacy Theory (Bandura, 1997), emphasizing that both cognitive and psychological factors jointly influence entrepreneurial intention among accounting and taxation students.
Co-Authors Abdillah, M Riduan Ahmad Edwin Hidayat Ainurrafiq Wisnu Pratama Amelia, Noor Anisa Nur Maulidya Anto Andreawan Ardi Kurniawan Astia Putriana, Astia Febrianti, Norliana Ghalih, Muhammad Ines Saraswati Machfiroh Karolina, Karolina Laoli, Victorinus M.Riduan Abdillah Machfiroh, Ines Saraswati Maulana, Muhammad Farhan MUTA ALI, ABDUL Muthmainnah, Riyadatul Nurmalina, Radna Prabowo, Janitra Pulungan, Faisal Fadly Rina Pebriana Rina Pebriana, Rina Rizky Aldi Setianda Saraswati Machfiroh, Ines Sinaga, Ananda Sabrida Tora Br Smith, Khalid Al Hadring Suwarno, Try Edi Tekad Tekad Yuli Fitriyani Yuli Fitriyani