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All Journal GANDRUNG: Jurnal Pengabdian Kepada Masyarakat ADI Bisnis Digital Interdisiplin (ABDI Jurnal) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara International Transactions on Artificial Intelligence (ITALIC) Jurnal Ekonomi, Manajemen, Akuntansi
Ryan Saputra Alam
STIE Mulia Pratama
Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Library & Information Science Physics Social Sciences Other

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Analisis Pengetahuan Masyarakat Mengenai Contingency Cost, Transparansi Terhadap Kepuasan Masyarakat di Wilayah Jabodetabek Hurian Kamela; Moh Suaib Mappasila; Ryan Saputra Alam; Cecep Edi Hidayat; Susilowati; Adibah Yahya
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.515

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan masyarakat mengenai contingency cost dan transparansi terhadap kepuasan masyarakat di wilayah Jabodetabek. Latar belakang penelitian ini didasarkan pada meningkatnya tuntutan publik terhadap keterbukaan informasi dan pemahaman masyarakat mengenai biaya kontinjensi dalam penyelenggaraan layanan pemerintah. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada 112 responden yang berdomisili di wilayah Jabodetabek dengan kriteria berusia minimal 17 tahun serta pernah mengakses informasi layanan atau anggaran pemerintah daerah. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang terkumpul dianalisis menggunakan regresi linier berganda untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa pengetahuan masyarakat mengenai contingency cost berpengaruh positif dan signifikan terhadap kepuasan masyarakat. Selain itu, transparansi juga ditemukan memiliki pengaruh positif dan signifikan terhadap kepuasan masyarakat. Temuan ini mengindikasikan bahwa semakin baik pemahaman masyarakat mengenai biaya kontinjensi serta semakin tinggi tingkat transparansi pemerintah, maka semakin meningkat pula kepuasan masyarakat terhadap layanan publik. Penelitian ini memberikan kontribusi penting bagi pemerintah daerah dalam upaya meningkatkan kualitas layanan dan akuntabilitas publik melalui penguatan literasi biaya publik serta transparansi informasi.
Analisis Pengetahuan Mahasiswa Akuntansi dan Manajemen Mengenai Perkembangan Penganggaran dan Pembiayaan Pemerintah Daerah Hurian Kamela; Ryan Saputra Alam; Dede Puspa Pujia; Susilowati Susilowati; Adibah Yahya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11836

Abstract

The purpose of this study is to initiate the relationship between the development of local government budgeting and the level of knowledge of students in the Accounting and Management study program. The study focuses on public budgets, changes in laws, performance-based budgeting, and the application of information technology in the budget process. This study employed a quantitative, descriptive-comparative approach. Data were collected through questionnaires distributed to final-year students who had taken courses related to the public sector. In general, the study's results indicate that students possess sufficient knowledge. However, there is a significant difference between accounting and management students: accounting students tend to have a better understanding of concepts and strategies. In comparison, management students tend to have a better understanding of accounting techniques and procedures. Additionally, components of the academic experience and sources of information influence the level of knowledge among respondents. To better prepare students to face challenges in the field of local public finance, this study recommends adopting a practice-based curriculum and incorporating real-world problems into the learning process.
Accurate 5 Accounting Computer Training to Improve the Digital Competence of Students at SMKS Bina Siswa Utama 1 West Bekasi Rumia Simanullang; Murdan Sianturi; Irdawati; Ryan Saputra Alam; Charelia Lumban Gaol; Agnes Putri Niradita; Nurfai Faisal
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.9344

Abstract

The rapid advancement of digitalization in the accounting field requires vocational high school students to develop competencies in accounting software that meet the demands of the business and industrial sectors. However, students at SMKS Bina Siswa Utama 1 Bekasi Barat still have limited skills in operating Accurate 5 accounting software. This Community Service Program (PKM) aimed to enhance students’ knowledge and practical competencies in using Accurate 5 for recording financial transactions and preparing computerized financial statements. The program was implemented through lectures, instructional sessions, software demonstrations, hands-on practice, case-based learning, and performance evaluation. The training was conducted over two days using a trading company case study, UD Jepin Mandiri, and involved 31 twelfth-grade Accounting students. The results demonstrated that participants were able to create a company database, input master and transaction data, manage accounting records, and independently generate financial reports using Accurate 5. Furthermore, participants showed significant improvement in their understanding of the computerized accounting cycle and their ability to operate accounting software in accordance with industry requirements. Therefore, this community service initiative made a positive contribution to strengthening students’ digital accounting competencies and improving their readiness to enter the workforce in the era of business digitalization.
Kapabilitas Analitik Digital dan Transformasi Model Bisnis dalam Meningkatkan Ketangkasan Organisasi: Kemampuan Analitik Digital, Transformasi Model Bisnis, dan Kelincahan Organisasi dalam Bisnis Digital Ryan Saputra Alam; Salahuddin Alam
ADI Bisnis Digital Interdisiplin Jurnal Vol 7 No 2 (2026): ADI Bisnis Digital Interdisiplin (ABDI Jurnal)
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/abdi.v7i2.1688

Abstract

Latar Belakang: Perkembangan teknologi digital mendorong organisasi untuk meningkatkan kemampuan dalam mengolah data dan menyesuaikan model bisnis secara cepat terhadap perubahan lingkungan. Objek: Penelitian ini menganalisis hubungan antara kapabilitas analitik digital, transformasi model bisnis, dan ketangkasan organisasi dalam menghadapi dinamika pasar dan perubahan teknologi. Metode: Penelitian menggunakan pendekatan kuantitatif dengan survei terhadap pelaku organisasi yang telah memanfaatkan teknologi digital dalam aktivitas bisnisnya. Data dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares untuk menguji pengaruh kapabilitas analitik digital terhadap transformasi model bisnis serta kontribusinya terhadap ketangkasan organisasi. Hasil: Penelitian menunjukkan bahwa kapabilitas analitik digital berperan dalam memperkuat kemampuan organisasi mengidentifikasi perubahan, menginterpretasikan informasi bisnis, dan mendukung pengambilan keputusan berbasis data. Transformasi model bisnis juga berperan sebagai mekanisme strategis yang menghubungkan pemanfaatan kemampuan analitik dengan peningkatan ketangkasan organisasi, terutama melalui penyesuaian proses bisnis, proposisi nilai, dan konfigurasi sumber daya. Kesimpulan: Temuan penelitian menegaskan bahwa pengembangan kapabilitas analitik digital tidak hanya berfungsi sebagai instrumen pendukung keputusan, tetapi juga menjadi fondasi strategis bagi transformasi model bisnis dan peningkatan ketangkasan organisasi. Penelitian ini memberikan implikasi bagi organisasi untuk mengintegrasikan analitik digital dengan inovasi model bisnis agar mampu merespons perubahan pasar secara lebih cepat, fleksibel, dan berkelanjutan.
A Hybrid Fuzzy Neural Network Model for Intelligent Traffic Congestion Prediction in Smart Cities Ryan Saputra Alam; Salahuddin Alam; Maulana Abbas; Asher Nuche
International Transactions on Artificial Intelligence Vol. 5 No. 1 (2026): November
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/italic.v5i1.1097

Abstract

Rapid urbanization and the increasing number of vehicles in metropolitan areas have intensified traffic congestion problems, creating significant challenges for transportation efficiency, environmental sustainability, and urban mobility management in smart cities. This study aims to develop a hybrid fuzzy neural network model capable of improving traffic congestion prediction accuracy by effectively handling the uncertainty and nonlinear relationships inherent in urban traffic systems. The proposed model integrates fuzzy logic with neural network learning mechanisms to capture ambiguous traffic patterns and adaptively learn complex interactions among traffic-related variables, including traffic volume, vehicle speed, traffic density, weather conditions, time intervals, and road occupancy rates. The experimental evaluation was conducted using historical traffic datasets collected from smart city transportation environments, while model performance was assessed using Root Mean Square Error, Mean Absolute Error, Mean Absolute Percentage Error, accuracy, and the coefficient of determination. The results demonstrate that the proposed hybrid fuzzy neural network model achieved superior predictive performance and greater robustness compared with conventional machine learning approaches, particularly in scenarios characterized by dynamic traffic fluctuations and uncertain environmental conditions. Furthermore, the integration of fuzzy reasoning significantly improved the model's capability to represent gradual transitions between congestion levels and reduce sensitivity to noisy traffic observations. The study concludes that hybrid fuzzy neural network approaches provide an effective and scalable solution for intelligent traffic congestion prediction and can support data-driven traffic management strategies in future smart city ecosystems. 
Co-Authors Adibah Yahya Agnes Putri Niradita Asher Nuche Cecep Edi Hidayat Charelia Lumban Gaol Dede Puspa Pujia Hurian Kamela Irdawati Irdawati Maulana Abbas Moh Suaib Mappasila Murdan Sianturi Nurfai Faisal Rumia Simanullang Salahuddin Alam Susilowati Susilowati Susilowati Yahya, Adibah