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All Journal The International Journal of Accounting and Business Society Jurnal Abdimas Dedikasi Kesatuan Jurnal Informatika Kesatuan
Subowo, Hery
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THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT Ladewi, Yuhanis; Supriadi, Taufiq; Sjam, Juska Meidy Enyke; *, Welly; *, Agista; Subowo, Hery
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.3

Abstract

ABSTRACT Purpose — The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach — The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings — Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications — This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value — The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.Keywords — village fund management, accountability, transparency. 
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Risiko, Persepsi Kepercayaan Pada Generasi Millenials Dalam Menggunakan Mobile Banking: Studi Kasus Pada Nasabah Bank BCA Subowo, Hery; Noviantika, Tria Adella; Sumantri, Samuel
Jurnal Informatika Kesatuan Vol. 3 No. 2 (2023): JIKES Edisi September 2023
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v3i2.1796

Abstract

This study aims to determine whether Perception of Ease of Use, Perception of Risk, and Perception of Trust have an effect on Mobile Banking Users. The population used in this study is Bank BCA customers throughout Indonesia who use mobile banking. The sample in this study was 160 respondents and the technique used was probability sampling. The data obtained were then processed with SPSS version 26.0. The data analysis method used is quantitative analysis. This analysis includes validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination analysis, t test and f test. Based on the results of the t test, the variable Perception of Ease of Use (X1), the variable Perception of Risk (X2), and the variable Perception of Trust (X3) have a significant influence on Mobile Banking Users (Y). Based on the f test, it is known that the variables of Perception of Ease of Use (X1), Perception of Risk (X2), and Perception of Trust simultaneously have a significant effect on Mobile Banking Users (Y). Keywords: Perception of Ease of Use, Perception of Risk, Perception of Trust, Mobile Banking Users.
Pelatihan Dan Pendampingan Pembukuan Keuangan Digital Menggunakan Aplikasi Buku Kas Bagi UMKM Kelurahan Gudang Kota Bogor Subowo, Hery; Djanegara, Moermahadi Soerja; Ishardyatmo, Handono; Muktiadji, Nusa
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 2 (2023): JADKES Edisi Juli 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i2.2428

Abstract

Di era digital saat ini, masih banyak UMKM yang melakukan pencatatan manual khususnya UMKM di kelurahan Gudang Kabupaten Bogor. Banyak aplikasi yang menyediakan kemudahan bagi pelaku usaha untuk meyusun laporan keuangan. Pencatatan secara digital saat ini sudah mulai menggantikan pencatatan secara manual. Kemudahan dan kesederhaan dalam pemakaiannya sangat membantu pelaku usaha untuk menyusun laporan keuangan dan menghindari terjadinya kesalahan pencatatan. Dengan mensosialisasikan aplikasi Buku Kas dapat membantu pelaku usaha dalam mencatat transaksi keuangan Pemasukan dan Pengeluaran secara digital. Tujuan pengabdian masyarakat kepada UMKM ini adalah untuk mencatat transaksi keuangan menggunakan aplikasi Buku Kas secara sederhana. Metode yang digunakan adalah service learning, dimulai dari tahap persiapan, tahap pengabdian dan refleksi. Hasil dari kegiatan ini para pelaku UMKM dapat menggunakan aplikasi BukuKas, dapat mengoperasikan transaksi di Buku Kas, dan dapat mengetahui harga pokok penjualan, membuat pencatatan keuangan dan membuat laporan keuangan. Kata Kunci: Laporan Keuangan, Digital, buku Kas
Co-Authors *, Agista *, Welly Ishardyatmo, Handono Ladewi, Yuhanis Moermahadi Soerja Djanegara Noviantika, Tria Adella Nusa Muktiadji Sjam, Juska Meidy Enyke Sumantri, Samuel Supriadi, Taufiq