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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Abdimas Lamin Green Economics: International Journal of Islamic and Economic Education
Dessy Kumala Dewi
Universitas Catur Insan Cendekia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

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Application of Government Accounting Standards and Internal Control System to the Quality of Local Government Financial Statements with Human Resources Quality as a Moderation Variable (case study on Bangkinang Hospital) Pirman Syah; Desti Monika Uli. S2; Dessy Kumala Dewi; Rani Munika; Helmiati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9225

Abstract

This study aims to determine the effect of the implementation of Government Accounting Standards, internal control systems, and the quality of human resources on the quality of financial statements at the Bangkinang Regional General Hospital (RSUD). Sampling was carried out using a saturated sampling method with a total of 38 respondents who were employees of the finance department of Bangkinang Hospital. The data used is primary data obtained through the distribution of questionnaires to respondents. Data was collected through a questionnaire and analyzed using the Partial Least Square (PLS) method. The results of the study show that the quality of human resources has a positive and significant effect on the quality of local government financial statements. Meanwhile, the implementation of Government Accounting Standards and Internal Control Systems does not have a significant direct effect on the quality of financial statements. The results of the moderation variable test showed that the quality of human resources was able to moderate the effect of the implementation of Government Accounting Standards on the quality of financial statements, but was unable to moderate the influence of the Internal Control System on the quality of financial statements. These findings indicate that the quality of local government financial statements is not only determined by the existence of standards and systems, but also depends on the competence of the apparatus as the main implementer of financial management. This research is expected to make a theoretical contribution to the development of public sector accounting studies and become a practical consideration for local governments in an effort to improve the quality of financial statements through strengthening the quality of human resources.
Measuring the Economic Impact of Halal Tourism in Strengthening Sustainable and Environmentally Friendly Destinations Ade Elza Surachman; Dessy Kumala Dewi; Tolibova Aziza Tulkin kizi
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 4 (2024): October: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i4.439

Abstract

Halal tourism has emerged as a significant niche within the global tourism industry, offering a unique opportunity to integrate religious values with sustainable tourism practices. This study explores the economic, cultural, and environmental impacts of halal tourism, focusing on its role in fostering local economic growth, preserving cultural heritage, and promoting environmental sustainability. The research highlights key findings that show halal tourism not only drives economic growth by creating income opportunities and supporting small and medium enterprises (SMEs) but also ensures that tourism activities align with eco-friendly practices. The study emphasizes that halal tourism has the potential to integrate local wisdom and community engagement, which strengthens cultural preservation and promotes social cohesion within tourism destinations. Furthermore, halal tourism initiatives frequently incorporate sustainable tourism practices, such as responsible resource use and the conservation of natural ecosystems, thereby contributing to the broader goals of sustainable tourism development. The study compares halal tourism with traditional mass tourism, noting that halal tourism offers a more inclusive, culturally sensitive, and environmentally responsible model. It also examines the challenges faced by halal tourism, including the lack of standardized halal certification and infrastructure deficiencies, which hinder its growth in some regions. Despite these challenges, the research identifies opportunities for innovation, particularly in the use of technology to enhance certification systems and improve environmental sustainability. The paper concludes with policy recommendations for integrating halal tourism into sustainable tourism strategies, suggesting the need for coordinated frameworks that promote both halal compliance and environmental stewardship. Finally, future research should focus on the impacts of halal tourism in diverse geographic and cultural contexts, exploring its potential for fostering sustainable tourism practices worldwide.
Sosialisasi Tata Kelola Keuangan dan Pencatatan Pembukuan pada UMKM Pabrik Gula Batu Cap Tawon Dessy Kumala Dewi; Gytha Nurhana Dhea Praadha Gitama; Ika Kartika
Jurnal Pengabdian Masyarakat Lamin Vol 5, No 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/jpml.v5i2.9666

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM dalam tata kelola usaha serta pencatatan pembukuan sederhana pada UMKM Pabrik Gula Batu Cap Tawon. Permasalahan yang dihadapi oleh mitra yaitu masih rendahnya pemahaman mengenai pengelolaan administrasi usaha dan pencatatan keuangan sehingga transaksi usaha belum dicatat secara terstruktur. Kondisi tersebut menyebabkan pelaku usaha mengalami kesulitan dalam mengetahui arus kas, laba rugi, dan kondisi keuangan usaha secara pasti.Metode pelaksanaan kegiatan dilakukan melalui observasi, sosialisasi, diskusi, praktik pembukuan sederhana, dan pendampingan langsung kepada pelaku UMKM. Materi yang diberikan meliputi tata kelola usaha, pentingnya pembukuan, pencatatan pemasukan dan pengeluaran, penyusunan buku kas sederhana, serta pemisahan keuangan pribadi dan usaha.Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman mengenai pentingnya tata kelola dan pencatatan pembukuan usaha. Pelaku UMKM mulai mampu melakukan pencatatan transaksi keuangan secara sederhana dan memahami pentingnya pengelolaan administrasi usaha yang lebih tertata. Selain itu, kegiatan ini juga meningkatkan kesadaran peserta dalam memisahkan keuangan pribadi dan usaha agar kondisi keuangan usaha dapat diketahui dengan lebih jelas.Dengan adanya kegiatan PKM ini, diharapkan pelaku UMKM Pabrik Gula Batu Cap Tawon dapat menerapkan pembukuan sederhana secara rutin dan berkelanjutan sehingga pengelolaan usaha menjadi lebih efektif, efisien, dan mendukung perkembangan usaha di masa mendatang.Kata Kunci: Sosialisasi, Tata Kelola Keuangan, Pencatatan Pembukuan, UMKM  
Co-Authors Ade Elza Surachman Desti Monika Uli. S2 Gytha Nurhana Dhea Praadha Gitama Helmiati Ika Kartika Pirman Syah Rani Munika Tolibova Aziza Tulkin kizi