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THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono, Triyono; Achyani, Fatchan; Arfiansyah, Mufti Arief
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.

PENGARUH SISTEM KEUANGAN DESA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Arfiansyah, Mufti Arief
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

This study aims to determine the effect of the Village Finance System (Siskeudes) and the Government Internal Control System (SPIP) on the accountability of village fund management. This study refers to a quantitative approach to the population of villages in Wonogiri District. Determination of the sample by random sampling technique. The process of collecting data uses the questionnaire method. Respondents in this study were the Village Head and Village Secretary. Data analysis uses multiple regression analysis. The results showed that 1) The Village Financial System (SISKEUDES) affected the accountability of village fund management. 2) Government Internal Control System (SPIP) influences the accountability of village fund management.Keywords: Village Fund Management Accountability, Village Financial System, Government Internal Control System.JEL Classification Codes: C12, P25, R50

THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono Triyono; Fatchan Achyani; Mufti Arief Arfiansyah
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.

The Effect of Leadership Style and Work Motivation on The Performance of Academic Staff Meilana Widyaningsih; Mufti Arief Arfiansyah
Journal of Business and Management Review Vol. 1 No. 3 (2020): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr13.292020

This study has purpose to analyze the effect of transactional leadership styles, transformational leadership styles, and motivation on the performance of academic staff. This study was conducted at the State Islamic Institute of Surakarta with a total sample of 30 respondents in 2020 by using simple random sampling. The results of the analysis on the variable transactional leadership style showed the value of t = 3.183 and a probability of 0.002, which means that the transactional leadership style has an effect on the performance of academic staff. Then, the results of the analysis on transformational leadership style variables showed the value of tcount = 3.418 and a probability of 0.003, which means that the transformational leadership style has an effect on performance. And the results of the analysis on the work motivation variable showed the value of tcount = 2.251 and a probability of 0.032, when compared to ttable (2.056) which means that work motivation has an effect on performance. Keywords: transformational leadership, transactional leadership, work motivation, and academic staff performance.

Dampak Dana Desa Dalam Penanggulangan Kemiskinan Di Jawa Tengah Mufti Arief Arfiansyah
Lisyabab : Jurnal Studi Islam dan Sosial Vol 1 No 1 (2020): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v1i1.20

Tujuan penelitian ini untuk mengetahui pengaruh dari dana desa dan pertumbuhan ekonomi terhadap kemiskinan. Penelitian ini mengacu pada pendekatan deskriptif kuantitatif dengan populasi Kabupaten di Provinsi Jawa Tengah. Penentuan sampel dengan teknik purposive sampling. Proses pengumpulan data menggunakan data sekunder dari Badan Pusat Statistik dan Kementerian Keuangan. Data penelitian dalam penelitian ini adalah Pagu Dana Desa, Pendapatan Domestik Bruto dan jumlah penduduk miskin di kabupaten-kabupaten di Provinsi Jawa Tengah dari tahun 2015-2019. Analisis data menggunakan analisis regresi data panel dengan bantuan software Eview 10. Hasil penelitian menunjukkan bahwa 1) dana desa berpengaruh negatif terhadap kemiskinan. Semakin meningkat dana desa semakin turun angka kemiskinan. 2) Pertumbuhan ekonomi berpengaruh negatif terhadap kemiskinan, semakin tinggi Pendapatan Domestik Bruto semakin rendah angka kemiskinan.

Pengaruh Kapasitas Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Wonogiri dengan Sistem Keuangan Desa sebagai Variabel Intervening Mufti Arief Arfiansyah
Lisyabab : Jurnal Studi Islam dan Sosial Vol 2 No 1 (2021): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v2i1.70

The purpose of this study was to determine how the capacity of the village apparatus affects the accountability of village fund management and to determine whether the Village Financial System acts as an intervening variable. This study applies a quantitative descriptive approach to the population of villages in Wonogiri Regency. The sample was determined by purposive sampling technique. Data collection uses primary data from questionnaire data collection with the village head and village secretary as respondents. Data analysis applies path analysis with SPSS 20 software. Based on the results of the analysis, the research results include 1) The capacity of the village apparatus has a positive and significant effect on the Village Financial System. 2) The Village Financial System affects the accountability of village fund management. 3) The capacity of the village apparatus has a positive and significant effect on the accountability of village fund management. 4) The village financial system intervenes in the influence of the capacity of the village apparatus on the accountability of village fund management.

PELATIHAN PEMBUKUAN SEDERHANA UNTUK UMKM SEBAGAI UPAYA KETAHANAN EKONOMI DI MASA PANDEMI COVID-19 Mufti Arief Arfiansyah; Edi Suminto
Jurnal Al Basirah Vol. 1 No. 1 (2021): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

The Covid-19 pandemic has resulted in a decrease in sales turnover for MSMEs. This impact greatly threatens economic resilience for the sustainability of MSME businesses. MSME actors need to be encouraged and assisted in order to be able to survive the Covid-19 pandemic. These countermeasures can be carried out through community service activities using direct observation methods in the community and tracing and analyzing the problems faced by MSME actors, especially economic resilience in the midst of the Covid-19 pandemic. STAIMAS Wonogiri Islamic Economics Study Program dedication aims to provide simple bookkeeping training for MSME actors during the Covid-19 pandemic. The targeted segmentation is MSME actors located in the Shower Environment, Kaliancar Village, Wonogiri District, Wonogiri Regency. The service activities ran smoothly and the participation of the participants was active and enthusiastic. In this simple bookkeeping training, participants were introduced to the benefits of bookkeeping, the forms and types of simple bookkeeping, how to record receipts and disbursements transactions, and perform profit and loss calculations. It is hoped that this service activity can continue to provide understanding and education for MSMEs about the importance of simple bookkeeping in order to increase the availability of MSME financial information in the midst of the Covid-19 pandemic.

OPTIMALISASI PENANGGULANGAN DAMPAK PANDEMI COVID-19 MELALUI PENDAMPINGAN MASYARAKAT DI DUKUH TESEH, WANGEN, POLANHARJO, KLATEN Miftahul Jannah; Mufti Arief Arfiansyah
Jurnal Al Basirah Vol. 1 No. 2 (2021): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

The impact of the Covid-19 pandemic on society occurs in various fields, including social, economic, health, religious and educational. The education and health sectors are the main problems that are being felt by the people of Dukuh Teseh, Wangen, Polonharjo, Klaten. So that service is needed in the form of community assistance so that the impact of the Covid-19 pandemic can be handled properly. The method of service with the PAR (Participatory Action Research) approach is community service by conducting research, action and participatory. Community service by engaging directly in the community, analyzing problems, formulating problem solving, and carrying out service actions accompanied by citizen participation so that the implementation of service activities in Dukuh Teseh can run optimally, so that it produces results and is sustainable in the community. Community service is carried out by providing assistance in the field of education, namely learning assistance and TPA assistance, and in the health sector, namely socializing the dangers of COVID-19 and how to prevent it. The result of this service is that it has a positive impact on the residents of Dukuh Teseh, namely increasing residents' knowledge about Covid-19 so as to prevent the spread of Covid-19 and increase the enthusiasm of children in learning in the midst of the Covid-19 pandemic.

Dampak Pembiayaan Terhadap Kinerja Keuangan Bank Umum Syariah Tahun 2016-2020 Mufti Arief Arfiansyah; Yogi Kurniawan; Catur Nugroho
Lisyabab : Jurnal Studi Islam dan Sosial Vol 3 No 2 (2022): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v3i2.136

Financial performance analysis is used to look at how good financial performance is by observing the correct financial performance provisions. The study deals with buying and selling financing (X_1) and profit sharing financing (X_2) on the financial performance of Islamic commercial banks (BUS). The study uses Return on Equity (Y) as a measure of financial performance. This research approach is quantitative with the aim of examining the impact of buying and selling financing as well as the results on BUS performance. The sampling method uses purposive sampling. Samples that met the standards were 12 BUS samples within 5 years from 2016 to 2020. The research used the E-Views application. The information analysis used is multiple linear regression analysis. The results of the study are (1) Buying and selling financing affects the profitability of Return On Equity (ROE). (2) Profit sharing financing affects ROE profitability. (3) Buying and selling financing and profit sharing financing jointly affect ROE profitability. Buying and selling financing and profit sharing financing affect ROE profitability, meaning that if buying and selling financing and profit sharing channeled by BUS continue to increase, ROE profitability also increases. Therefore, Islamic commercial banks should continue to increase the distribution of buying and selling financing and profit sharing financing to the public.

OPTIMALISASI WEBSITE UNTUK MENINGKATKAN PROMOSI DESA WISATA Mufti Arief Arfiansyah
Jurnal Al Basirah Vol. 2 No. 2 (2022): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jab.v2i2.47

Dampak pandemi Covid-19 bagi masyarakat terjadi diberbagai bidang, baik sosial, ekonomi, kesehatan, agama maupun pendidikan. Bidang ekonomi menjadi salah satu permasalahan yang di rasakan oleh masyarakat Desa Wisata Tuksono, Kulonprogo khususnya di sektor pariwisata. Sehingga di perlukan pengabdian berupa pendampingan agar dampak pandemi Covid-19 dibidang pariwisata dapat ditanggulangi dengan baik. Metode pengabdian dengan pendekatan PAR (Participatory Action Research) yaitu pengabdian masyarakat dengan cara melakukan reseach, action dan participatory. Pengabdian masyarakat dengan melakukan terjun langsung dimasyarakat, menganalisis permasalahan, merumuskan pemecahan masalah, dan melakukan aksi pengabdian dengan disertai partisipasi warga agar pelaksanaan kegiatan pengabdian dapat berjalan maksimal, sehingga membuahkan hasil dan berkesinambungan di masyarakat. Pengabdian masyarakat dilakukan dengan memberikan pendampingan di bidang ekonomi yaitu pendampingan optimalisasi website desa untuk meningkatkan promosi desa wisata. Hasil pengabdian ini adalah membawa dampak yang positif bagi pengelola desa wisata Tuksono, yaitu pengetahuan pengelolaan website yang meningkat, melakukan komitmen menjalankan rekomendasi pendampingan sehingga mampu mengoptimalkan promosi desa wisata melalui website.

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