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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.