Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan Al-Buhuts (e-journal) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
Septy Indra Santoso
Universitas Khairun, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Strengthening Financial Accountability through Administrative Governance Reform: Capacity Building for BUMDes Administrators in Bacan Suriana AR Mahdi; Rusman Soleman; Septy Indra Santoso; Meliana; Mahardika Catur Putriwana Malik
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v5i1.1769

Abstract

Village-Owned Enterprises (BUMDes) are strategic policy instruments designed to promote village economic independence, increase village original income, and optimize the sustainable use of local potential. This community service program aims to analyze the implementation of administrative governance reforms to strengthen the financial accountability of Village-Owned Enterprises (BUMDes) in Bacan through a capacity-building approach. The main problems faced by BUMDes are weak administrative systems and limited managerial capacity in financial recording and reporting. The community service method uses a participatory approach that involves training and mentoring BUMDes managers. The results of the community service program indicate that administrative governance reforms contribute significantly to increasing BUMDes financial transparency and accountability. This community service program emphasizes the importance of strengthening institutional capacity as an initial strategy in realizing professional and sustainable BUMDes.  The key findings of this service demonstrate that prior to the intervention, weaknesses in BUMDes' financial accountability were not solely due to limited capital or business scale, but rather to the low quality of administrative governance and the human resource capacity of managers.
The Effect of Financial Literacy on Financial Management of High School Teachers Irdawati; Rakhmat; Yuli Rahmini Suci; Septy Indra Santoso
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3791

Abstract

Financial literacy is vital for teachers to manage personal finances effectively and secure long-term economic stability. This study investigates the impact of basic and advanced financial literacy on the financial management of high school teachers in Makassar City. Using a quantitative descriptive approach, 100 teachers were selected through purposive sampling, and data were collected via questionnaires. SmartPLS was employed to test validity, reliability, and hypotheses. Results indicate that both basic and advanced financial literacy significantly influence financial management. Basic literacy contributes 26.6% (p = 0.017 < 0.05), while advanced literacy shows a stronger effect of 61.6% (p = 0.000 < 0.05). Together, the two variables explain 68.1% of the variation in financial management, with 31.9% influenced by other factors. These findings highlight the dominant role of advanced financial literacy in shaping effective financial practices, while also underscoring the need to strengthen both levels to improve teachers’ decision-making, financial stability, and their role in educating students about financial matters.
Kajian Fenomenologis Teknologi Blockchain dalam Mencegah Fraud pada Pemerintah Kota Ternate Septy Indra Santoso; Gregorius Jeandry
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6875

Abstract

This study aims to understand the phenomenon of fraud within the bureaucracy of the Ternate City Government and to explore the potential implementation of blockchain technology as a preventive solution. Using a qualitative phenomenological approach, data were obtained through in-depth interviews with officials from the Regional Development Planning, Research, and Development Agency (Bappelitbangda) and the Regional Financial and Asset Management Agency (BPKAD). The findings reveal that fraud is not only triggered by individual behavior but also by structural weaknesses in the centralized information system (SIPD), which frequently experiences technical disruptions and data inconsistencies between government agencies (OPD). The Ternate City Government has developed backup systems such as SIMDA, EREMPAH, and SITORANG to support transparency and development monitoring. However, accountability remains a critical challenge. Blockchain technology, with its decentralized, transparent, immutable, and smart contract features, is seen as a strategic solution to strengthen the principles of good governance. Integrating blockchain with local systems could foster governance that is more transparent, accountable, participatory, and fraud-free.
Co-Authors Gregorius Jeandry Irdawati Irdawati Mahardika Catur Putriwana Malik Meliana Rakhmat Rusman Soleman Suriana AR Mahdi Yuli Rahmini Suci