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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmu Perairan (Aquatic Science) JEJAK The Indonesian Accounting Review Jurnal Promosi Pendidikan Ekonomi Jurnal Informatika dan Teknik Elektro Terapan Jurnal EMT KITA Educatio Efektor JURNAL CEMERLANG: Pengabdian pada Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi INSIST (International Series on Interdisciplinary Research) Jurnal Bisnis Darmajaya Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal Of Management Science (JMAS) Jurnal Sporta Saintika Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Magister Pendidikan Matematika (JUMADIKA) PHI: Jurnal Pendidikan Matematika Muaddib: Islamic Education Journal Minhaj: Jurnal Ilmu Syariah Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan JIHAD : Jurnal Ilmu Hukum dan Administrasi Kreatif: Jurnal Pemikiran Pendidikan Agama Islam Journal of Science and Education (JSE) Jurnal Jendela Pendidikan Jurnal Abdimas Bina Bangsa Journal of Instructional and Development Researches International Journal of Education, Social Studies, And Management (IJESSM) Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Empowerment Society KERNEL: Jurnal Riset Inovasi Bidang Informatika dan Pendidikan Informatika Journal Of Human And Education (JAHE) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Bunayya: Jurnal Pendidikan Guru Madrasah Ibtidaiyah JURNAL TUNAS PENDIDIKAN KENDALI: Economics and Social Humanities Electrician : Jurnal Rekayasa dan Teknologi Elektro Shawtul ‘Arab: Jurnal Pendidikan Bahasa Arab Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Economics, Management and Accounting MABUSS: Journal of Management, Business and Social Sciences Wahana Islamika: Jurnal Studi Keislaman Molang: Journal Islamic Education Jurnal Ekonomi, Manajemen, Akuntansi JURNAL INOVASI PENDIDIKAN DASAR DAN MENENGAH Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Al-ihsan : Jurnal Pengabdian Agama Islam Nemui Nyimah Wahana Islamika; Jurnal Studi Keislaman
Khairudin Khairudin
Jurusan Teknik Elektro, Universitas Lampung
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PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Komariyah, Risya; Khairudin, Khairudin
KENDALI: Economics and Social Humanities Vol. 4 No. 2 (2025): KENDALI: Economics and Social Sciences Humanities, November 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i2.1152

Abstract

Penelitian ini bertujuan untuk menganalisis dan menilai pengaruh sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah. Objek penelitian mencakup seluruh pemerintah daerah yang berada di wilayah Pulau Sumatera pada periode 2023. Prosedur pengambilan sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling dengan jumlah sampel 116 Pemda. Data penelitian bersumber dari website Badan Pemeriksaan Keuangan Republik Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi sederhana, dimana kualitas laporan keuangan diukur dengan hasil opini auditor. Hasil penelitian ini menunjukan bahwa sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Diharapkan hasil penelitian ini dapat membantu mengurangi risiko kesalahan, meningkatkan keandalan data keuangan, dan memastikan bahwa laporan keuangan disusun sesuai dengan standar prinsip akuntansi yang berlaku. Dengan demikian, hal ini dapat meningkatkan kualitas laporan keuangan pemerintah daerah. Keterbatasan pada penelitian ini adalah nilai Adjusted R Square yang masih rendah yaitu sebesar 0,006. Ini berarti bahwa hanya 6% variasi dalam kualitas laporan keuangan dapat dijelaskan oleh variabel independen. Untuk penelitian selanjutnya, disarankan untuk memasukkan variabel tambahan, seperti ukuran pemerintah daerah, leverage, kompetensi sumber daya manusia, dan tingkat kepatuhan. Variabel tersebut dapat membantu mengurangi risiko kesalahan, meningkatkan keakuratan data keuangan, serta memastikan penyusunan laporan keuangan sesuai dengan prinsip akuntansi yang berlaku, sehingga dapat meningkatkan kualitas laporan keuangan pemerintah daerah secara keseluruhan. 
The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Hendri, Nedi; Dewi, Fajar Gustiawaty; Khairudin, Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
ANALISIS KESULITAN MENYELESAIKAN SOAL DIMENSI TIGA DITINJAU DARI TINGKAT PEMAHAMAN SISWA KELAS XII MAN 2 PESISIR SELATAN Astuti, Benita Widya; khairudin, khairudin; Herawati, Susi; Zuzano, Fazri; Niniwati, Niniwati
Jurnal Tunas Pendidikan Vol. 5 No. 1 (2022): JURNAL TUNAS PENDIDIKAN
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pgsd.v5i1.777

Abstract

This research is a qualitative descriptive study with the aim of knowing the form of difficulty and the factors that cause students' difficulties in solving 3D questions in terms of the level of understanding of class XII students of MAN 2 Pesisir Selatan. The subjects in this study were 31 students of class XII IPA. The data in this study were obtained from written tests and interviews. The results showed that students with a high level of understanding had no difficulty in solving problems. All indicators of understanding have been achieved and are called low level difficulty type. Students with a moderate level of understanding have difficulty on the third and fifth indicators, including the type of moderate level of difficulty. The results of the interview showed that students had difficulty in solving problems because they were not careful in the steps of the process, it was difficult to relate various concepts and imagine. Students with low levels of understanding have difficulty on all indicators except for the second indicator and this is included in the type of high level of difficulty.
ANALISIS KINERJA PEMERINTAH DENGAN PENDEKATAN VALUE FOR MONEY Maharani, Putri; Khairudin, Khairudin
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2359

Abstract

Penelitian yang tujuannya menganalisis kinerja pengelolaan Pendapatan Asli Daerah (PAD) pada Badan Pendapatan Daerah (BAPENDA) Kabupaten Way Kanan menggunakan pendekatan Value for Money. Penelitian berupa penelitian kualitatif dengan memanfaatkan data sekunder yang bersumber pada laporan realisasi anggaran dan laporan keuangan daerah periode 2022–2024. Hasil penelitian menunjukkan bahwa pengelolaan anggaran telah dilakukan secara ekonomis, pemungutan PAD relatif efisien, dan efektivitas PAD mengalami peningkatan dengan tercapainya target yang ditetapkan. Secara keseluruhan, kinerja BAPENDA Kabupaten Way Kanan telah mencerminkan prinsip Value for Money, meskipun masih diperlukan upaya perbaikan berkelanjutan untuk memperkuat kemandirian fiskal daerah. Temuan ini diharapkan mampu menjadi bahan pertimbangan pemerintah daerah dalam meningkatkan kinerja dan akuntabilitas pengelolaan keuangan.
Co-Authors Abduh, Muh Nur Abdussahid, Abdussahid Adelina, Adelina Agus Purnomo Ahadi, Abdi Amelia, Puspa Aminah Aminah Amorita, Nessie Illona Andala Rama Putra Barusman Annisa Purbasari, Annisa Appin Purisky Redaputri Arnaz, Anisa Arsyid, Raodah Astarman, Astarman Astuti, Benita Widya Ayu Patrisia, Ratih Bachtiar, Syahrial Cahyono, Yono caniago, Ulung Christina Gulo, Yael Niat Deci Ririen Dewi, Candrika Dewi, Fajar Gustiawaty Dwi Soegiarto, Dwi Edi Kurniadi Eko Nursalim, Eko Ersan, Reza Eugenia, Felicia Evi Gantyowati Fabiola, Fanie Fattah, Muhammad Abdul Fauziah Fauziah Fazri Zuzano Ferdiansyah, M. Rizky Fitrisyah, M. Aidil Franata, Michael Sandrico Fuaddudin, Fuaddudin Gabriella, Gabriella Goestjahjanti, Francisca Sestri Grysia, Fansisca Gunawan, Sthefanny Gusmedi, Heri Hafish, Muhammad Hairudin, Abdul Hamzah Hamzah Haninun Hapizah Hapsila, Angga Hardi Hardi, Hardi HASANAH YASPITA Hauda, Nabila Henny Murtini Herri Gusmedi Herry Goenawan Soedarsa Huda, Zulmiftah Humaira, Dinda Fitri Husda, Nur Elfi Ihsan, Nurul Ikhwanudin Ikhwanudin Indra Suharman Indradewa, Rhian Irawati Irawati Joseph, Corina Ak Julianti, Afifah Karmila Suryani Khojir Komaini, Anton Komariyah, Risya Kurnia Dewi Lisa Amelia Fransen Lukmanul Hakim M Fachrurrozi, M Mahrus Mahrus Mahrus, Mahrus Marwah Limpo Muamanah , Siti Muamanah, Siti Muhlasin, Muhlasin Mulyono, Budi Mustofa, Ihsan Nafisah, Annisa Zauhar Nedi Hendri, Nedi Netti, Syukma Ni Putu Widhia Rahayu Nining Purwasih Niniwati, Niniwati Nizwardi Jalinus Nur Hikmah Nurhabsyina, Nurhabsyina Nurhadini Nurhadini Nurhizrah Gistituati Nuur, Khaerunnisa Padli Padli Pradana, Panji Adhi Priyana, Fahrur Riza Priyana Puspa Dewi Putri Maharani Putri, Annisa Maharani Putri, Jennie Calista Rahmadani, Ade Fitri Rahmadhani, Fitri Rahmawati, Rahmawati Ramanisa, Hartiwi Raminto, Raminto Rasid Ridho, Muhammad Raynaltha, David Relando, Muhammad Adrian Rini Widyastuti Riza Muhida Romadi, Pipir Rorong, Michael Jibrael Rose Rahmidani Rusdinal, Rusdinal Samsi Samsi Sari, Nabila Permata Satiadarmanto, Deddi Fasmadhy Sembiring, Agina Laurencia Sepriadi Sepriadi Septri, Septri Setiawan, Rahmat Bayu Siti Arifah Siti Nurlaela siti nurlela Soenarto Soenarto Sonya Nelson Subandi Subandi Suryadi, Nanda Susi Herawati Syaeful Machfud Syafruddin Syafruddin Teja, Marchell Tri Rahayu Triyono, Aris Ubaidah, Ubaidah Vera Methalina Afma, Vera Methalina WD Tuti, Retnowati Winarna, Jaka Winsa, Larasati Wiwik Handayani Wulandari, Yopi Yendrizal, Yendrizal Yenny Iskandar Yuliastuti, Linda Yulisa, Erli Yusri Wahyuni Zulkarnaen Zulkarnaen Zulkarnaen