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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo JSIP: Jurnal Studi Ilmu Pemerintahan TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Jurnalaquafishunimuda West Science Interdisciplinary Studies Jurnal Teknologi Kimia Mineral West Science Interdisciplinary Studies JURNAL PEMERINTAHAN POLITIK ANGGARAN DAN ADMINISTRASI PUBLIK Samakta: Jurnal Pengabdian Kepada Masyarakat IECON: International Economics and Business Conference Financial and Accounting Indonesian Research Atestasi : Jurnal Ilmiah Akuntansi
Yusron Difinubun
Universitas Pendidikan Muhammadiyah Sorong
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Internal Control System as a Moderating Variable in The Analysis of Transparency in Management of Village Fund Direct Cash Assistance on Village Government Performance Mirasty Manggalatu; Munzir Munzir; Musriani Musriani; Mervin Irian Sadipun Komber; Putrawansyah; Andi Rosdinaman Budi; Yusron Difinubun; April Sisilia Erawati Tharob; Ferdinandus Syama
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/jyk0b412

Abstract

Village fund management is an important challenge for village officials that can create crucial potential in the use of these funds. Therefore, this study aims to examine the effect of transparency in the management of village fund direct cash assistance (BLT-DD) on the performance of the Sekban Village Government, Fakfak Regency, with the internal control system as a moderating variable. The study used a quantitative approach with a population of 50 BLT-DD recipients in Sekban Village in 2024, and the sample was taken by purposive sampling. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression techniques and moderation tests. The results of the study indicate that: (1) transparency has a positive and significant effect on village government performance, (2) the internal control system moderates the effect of transparency on village government performance. This study provides theoretical contributions to the development of accounting science and village government management, as well as practical implications for increasing the effectiveness of BLT-DD management through the application of transparency, and an optimal internal control system.
Evaluasi Pengelolaan Sampah terpadu melalui Analisis Skenario dengan Pendekatan Waste Reduction Model V.16 (Studi Kasus TPA Makbon, Sorong, Provinsi Papua Barat Daya) Fadlil, Firmanullah; Difinubun, Yusron; Goa, Yusnita La; Rahman, Ainul Alim
TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Vol 6, No 3 (2025)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/trilogi.v6i3.12464

Abstract

The production of municipal solid waste is a global problem, therefore due to the large amount and environmental impacts produced, urban solid waste needs to be managed properly. The implementation of more appropriate and efficient solutions is important for sustainable development, minimizing environmental impacts and saving energy. This study aims to analyze alternative scenarios using the Waste Reduction Model (WARM) V.16 to find the best solution for solid waste management in Sorong City. Existing Scenarios, Scenario 1 (50% landfill, 25% incineration, 25% recycle), Scenario 2 (25% landfill, 50% incineration, 25% recycle) and Scenario 3 (25% landfill, 25% incineration, 50% recycle) are implemented using the WARM V.16 model. The results of this study indicate that Scenario 3 provides the best results in terms of environmental impact and energy savings (-30,443.37 MTCO2e and -784,554.96 MBTU), followed by Scenario 2 (-10,146.07 MTCO2e and -553,413.70 MBTU), Scenario 1 (-1,649.74 MTCO2e and -441,080.90 MBTU), and the Existing Scenario (35,640.31 MTCO2e and 13,725.96 MBTU).
Corporate Social Responsibility as a Moderator of Good Corporate Governance with Company Performance Difinubun, Yusron; Sismar, Andi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1219

Abstract

Purpose: This study examines the influence of Corporate Social Responsibility (CSR) as a moderating variable in the relationship between Good Corporate Governance (GCG) and corporate financial performance in manufacturing companies listed on the Indonesia Stock Exchange. Research Design and Methodology: This quantitative study uses CSR, GCG, and Financial Performance (proxied by Financial Discretionary) as research variables. The sample comprises 23 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. Data were analyzed using descriptive statistics and moderated regression analysis with the assistance of SPSS 25.0. Classical assumption tests were conducted before hypothesis testing to validate the data. Findings and Discussion: The findings indicate that corporate social responsibility has a substantial impact on corporate financial performance. Moreover, CSR significantly moderates the relationship between Good Corporate Governance and economic performance. The results suggest that the presence or absence of CSR practices affects how GCG impacts a company's financial outcomes, indicating that CSR plays a critical role in strengthening or weakening governance structures. Implications: The study contributes to the theoretical understanding of CSR's strategic role and provides practical insights for corporate managers and regulators. Enhanced CSR practices foster stakeholder trust and enhance governance effectiveness, leading to improved financial results.
BUDGETING AND CONTROL PROBLEMS IN WARMON KOKODA VILLAGE, SORONG REGENCY Munzir, Munzir; Difinubun, Yusron; Khaerani, Annisa’; Wulandary, Alyn; Azisah, Nur; Astuti, Sri; Darmayanti, Intan
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2025

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengidentifikasi bentuk baru pengendalian anggaran untuk pengendalian virus corona di Warmon, desa Kokoda Aimas. Penelitian ini menggunakan studi kasus kualitatif dengan paradigma interpretatif. Informan untuk penelitian ini adalah empat perangkat desa dari Warmon Kokoda dan satu inspektur dari Inspektorat Sorong. Teknik pengumpulan data meliputi wawancara, observasi dan dokumentasi. Analisis data yang digunakan dalam penelitian ini adalah model analisis interaktif yang terdiri dari tiga aliran simultan: pengumpulan data, reduksi data, dan inferensi/verifikasi. Ada dua jenis tes validitas data: analisis linguistik dan ekstensi observasional. Hasil penelitian menunjukkan bahwa bentuk kontrol efektif dalam mengelola anggaran, tetapi kebijakan nepotisme tidak efektif dalam mengidentifikasi calon penerima dukungan keuangan langsung dari dana desa. Sikap prinsip tetap, penerima tetap. Mereka yang melakukannya tidak memenuhi persyaratan yang ditetapkan oleh dewan desa. Kata kunci: Penganggaran; Mengendalikan; Warmon KokodaABSTRACTThe purpose of this study is to identify a new form of budgetary control for the control of coronavirus in Warmon, Kokoda Aimas village. This study uses a qualitative case study with an interpretive paradigm. The informants for this study were four village officials from Warmon Kokoda and one inspector from the Sorong Inspectorate. Data collection techniques include interviews, observation and documentation. The data analysis used in this study is an interactive analysis model consisting of three simultaneous streams: data collection, data reduction, and inference/verification. There are two types of data validity tests: linguistic analysis and observational extension. The results of the study show that the control form was effective in managing the budget, but the nepotism policy is not effective in identifying potential recipients of direct financial support from village funds. The principle attitude remains, the receiver remains. Those who do so do not meet the requirements set by the village board.Keywords: Budgeting; Controlling; Warmon Kokoda
Peningkatan Kapasitas Bisnis Industri Kreatif pada Manajemen Pemasaran Berbasis Inovasi dan Teknologi Budi, Rosdinaman; Munzir, Munzir; Hidayat, Rahmat; Aprianto, Aci; Sadipun Komber, Mervin Irian; Difinubun, Yusron; Maskuri, Maskuri; Sohnui, Suhailee
Samakta: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Samakta: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Dharma Samakta Edukhatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61142/samakta.v2i2.242

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku industri kreatif dalam pengelolaan manajemen pemasaran yang adaptif terhadap perkembangan inovasi dan teknologi digital. Permasalahan utama yang dihadapi oleh pelaku industri kreatif, khususnya UMKM, adalah keterbatasan pengetahuan dan keterampilan dalam merancang strategi pemasaran yang efektif di era digital. Melalui pendekatan partisipatif, kegiatan ini melibatkan pelatihan, pendampingan, dan simulasi langsung penggunaan platform pemasaran digital, pengembangan konten kreatif, serta pemanfaatan teknologi informasi dalam meningkatkan jangkauan pasar. Kegiatan dilaksanakan di [lokasi kegiatan] dengan melibatkan [jumlah] pelaku usaha kreatif lokal. Hasil pengabdian menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta terhadap strategi pemasaran berbasis teknologi, seperti pemanfaatan media sosial, e-commerce, dan analisis tren pasar secara digital. Kegiatan ini juga mendorong lahirnya inovasi produk dan pendekatan pemasaran yang lebih relevan dengan kebutuhan konsumen masa kini. Evaluasi dilakukan melalui kuesioner dan wawancara mendalam yang menunjukkan bahwa 85% peserta merasa mengalami peningkatan kapasitas dalam manajemen pemasaran. Dengan demikian, kegiatan ini memberikan kontribusi nyata dalam mendorong transformasi digital industri kreatif lokal menuju daya saing yang lebih tinggi.
Co-Authors Alkusuma Putra, Saiful Aminudin Andi Rosdinaman Budi Andriyan, Yoga Aprianto, Aci April Sisilia Erawati Tharob Asriani, Dirma Azisah, Nur Budi, Rosdinaman Darmayanti, Intan Dwi Nastiti, Dhini Fadlil, Firmanullah Fatimah, Uswatul Fajar Nur Ferdinandus Syama Goa, Yusnita La Gudono, Muhammad Hidayat, Spica Miranda Iskandar, Moch Resky Isnaini, Putri Nur Judijanto, Loso Kartini, Raden Asri Khaerani, Annisa' Khaerani, Annisa’ La Goa, Yusnita Maskuri Maskuri Mervin Irian Sadipun Komber Mirasty Manggalatu Muh Ishar Difinubun Munzir Munzir Munzir Munzir, Munzir Musriani Musriani Musriani, Musriani Nasir Nasir Nurfatimah, Uswatul Fajar Putrawansyah Rachmadana, Satria Lintang Rahman, Ainul Alim Rahmat Hidayat Rahmat Hidayat Respati, Rella Dwi Risfany, Risfany Sadipun Komber, Mervin Irian Sismar, Andi Sofyan Muhamad Sohnui, Suhailee Sri Astuti Sudirman Sudirman Sujatmiko, Dimas Budiman Wulandary, Alyn Yanti, Indra Budi Yoga Andriyan