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All Journal Jurnal Akuntansi AKUNESA MDP Student Conference Jurnal Manejemen, Akuntansi dan Pendidikan (JAMAPEDIK)
Hermawan, Singgih Bayu Indra
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering

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AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA DI DESA TALOK KECAMATAN DLANGGU KABUPATEN MOJOKERTO Hermawan, Singgih Bayu Indra
Jurnal Manejemen, Akuntansi dan Pendidikan Vol. 1, No. 3, Desember 2024
Publisher : YAPAKAMA (Yayasan Putra Khatulistiwa Malang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jamapedik.v1i3.83

Abstract

Penelitian ini dilakukan untuk menganalisis sistem akuntabilitas dan transparansi pemerintah desa dalam pengelolaan dana desa di Desa Talok, Kecamatan Dlanggu, Kabupaten Mojokerto berdasarkan Permendagri No. 20 Tahun 2018. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Penelitian menggunakan metode wawancara dan dokumentasi sebagai pengumpulan data. Hasil penelitian menunjukkan bahwa Desa Talok telah menerapkan prinsip akuntabilitas dan transparansi berdasarkan Permendagri No. 20 Tahun 2018. Namun, masih terdapat beberapa kekurangan pada tahap perencanaan, yaitu masih belum adanya papan informasi mengenai tim pelaksana yang melaksanakan kegiatan, alamat pengaduan untuk perencanaan. Pada tahap pelaksanaan teknis, tim pelaksana kegiatan dalam pengajuan SPP masih ada yang belum lengkap berkasnya. Pada tahap administrasi sudah baik karena pemerintah desa Talok menggunakan aplikasi SISKEUDES. Sementara itu, pemerintah desa belum memberikan transparansi kepada masyarakat hingga bulan Maret terkait laporan realisasi APBDes, laporan realisasi kegiatan, kegiatan yang belum terlaksana atau belum selesai dilaksanakan, dan menyikapi kritik saran kepada pemerintah desa
Anticipating Technological Unemployment among Accounting Students in the AI Era Suparman, Meiliana; Meriyani, Susi; Hermawan, Singgih Bayu Indra; Octavia, Evi; Khomsiyah; Radianto, Wirawan Endro Dwi; Nilawati, Yuana Jatu
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p195-204

Abstract

The increasing integration of artificial intelligence (AI) in the accounting profession has raised growing concerns about job displacement, particularly among student preparing to enter the workforce. This study examines how accounting students perceive AI-driven automation and how these perceptions shape career anxiety, role preferences, and adaptive strategies through the lens of Technological Unemployment Theory (TUT). Based on survey data from 370 undergraduate accounting students in Indonesia, the study identifies a mechanism in which perceived task automatability increases anticipatory unemployment anxiety, leading to career reorientation. Students primarily associate AI with the automation of routine, standardized, and entry-level accounting tasks, generating concerns about reduced job opportunities and intensified competition prior to labor market entry. Rather than disengaging from the profession, students respond through adaptive career reorientation toward analytical, judgment-based, and technology-integrated roles, alongside proactive strategies such as upskilling, digital competence development, and intentions to pursue further education as human capital investment. By demonstrating that technological unemployment can operate as a pre-employment cognitive process, this study extends TUT beyond post-displacement labor outcomes and highlights the importance of aligning accounting education with AI-responsive career pathways to support adaptive, rather than fear-driven, workforce preparation.
Akuntansi Lingkungan BUMDes Mutiara Welirang Untuk Mewujudkan Green Accounting Santoso, Erizal Wibisono; Hermawan, Singgih Bayu Indra; RIdho, Rizky Putra Pratama
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15467

Abstract

This study evaluates the implementation of green accounting in a village-owned enterprise (BUMDes Mutiara Welirang, Mojokerto) through its waste-management program and environmental cost treatment. Using a descriptive qualitative case approach, data were collected from interviews with key managers and supporting documents. Analysis triangulates field findings with Environmental Protection Law No. 32/2009, environmental cost concepts, and PSAK 1 stages (identification, recognition, measurement, presentation, and reporting). The BUMDes has operated waste collection and sorting, converted organic waste into maggot-based products and fish feed, and sold recyclable plastics to collectors. However, residual waste is still burned, creating air-pollution risk, and environmental costs are largely aggregated into operating expenses with cash-basis records. Strengthening account classification, budgeting for detection and failure costs, and PSAK-aligned reporting is required to enhance accountability and sustainability.
Co-Authors Evi Octavia KHOMSIYAH Meriyani, Susi Ridho, Rizky Putra Pratama Santoso, Erizal Wibisono Suparman, Meiliana Wirawan ED Radianto Yuana Jatu Nilawati