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All Journal Jurnal Ekonomi Abdimas AKUNTANSI DEWANTARA MUTIARA MADANI Jurnal Keuangan dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL MUTIARA AKUNTANSI Journal of Sustainable Tourism and Entrepreneurship Jurnal Ekonomi Jurnal Bisnis dan Kewirausahaan Empowerment Society Jurnal Literasi Akuntansi Bussman Journal : Indonesian Journal of Business and Management The Academy Of Management and Business (TAMB) Jurnal Keuangan dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan)
Indrian Supheni
Sekolah Tinggi Ilmu Ekonomi Nganjuk
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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AKUNTABILITAS PENYELENGGARAAN PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) (Studi Alokasi Dana Desa Tahun Anggaran 2015 Di Desa Kerepkidul Kecamatan Bagor Kabupaten Nganjuk) Supheni, Indrian
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 11 No. 2 (2016): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.918 KB) | DOI: 10.26533/eksis.v11i2.48

Abstract

abstractThis research describes and analyzes accountability in managing Budget management of the village (APBDes) in the village government of Kerepkidul Bagor districts Nganjuk regency for Village Fund Allocation (ADD). The research method used is qualitative research, including the type critical. The sources of this study consisted of the headman of Kerepkidul, village secretary, village treasurer, event organizer, and also the chief of BPD and the members of BPD. The collecting data technics used are interview, observation, and document. The data analysis is done with collecting the data, reducing data, interpretation, and taking a conclusion, verification and reflection.The results of this study indicate KerepKidul Village Government Bagor districts Nganjuk regency has implemented the application of the principle of accountability in the management of APBDes fiscal year 2015. The village government of Kerepkidul has proven its commitment or responsibility with how to obey and follow the stages as well as the applicable provisions in accordance with regulations issued by the Nganjuk regency. But in implementing there still found it the problem is for the exceed percentage. But in practicing they found the problem that the large percentage amount which is a little more than is specified. It is expected for future implementation, the village government of Kerepkidul Bagor districts Nganjuk regency can implement the management of Village Fund Allocation (ADD) based on existing regulations as a whole.Keywords: Accountability, Village government, management of the village budget (APBDes), Village Fund Allocation (ADD) abstrakPenelitian ini mendeskripsikan dan menganalisis akuntabilitas dalam pengelolaan APBDes di pemerintahan Desa Kerepkidul Kecamatan Bagor Kabupaten Nganjuk pada Alokasi Dana Desa (ADD). Metode Penelitian yang diggunakan adalah penelitian kualitatif yang termasuk dalam jenis Critical. Adapun narasumber penelitian ini terdiri dari Kepala Desa Kerepkidul, Sekretaris Desa, Bendahara Desa, Pelaksana Kegiatan, serta Ketua BPD dan Anggota BPD. Teknik pengumpulan data yang digunakan berupa wawancara, observasi, serta dokumen. Analisis data dilakukan dengan pengumpulan data, reduksi data, interpretasi, dan penarikan simpulan, verifikasi, dan refleksi.Hasil penelitian ini menunjukkan Pemerintah Desa Kerepkidul Kecamatan Bagor Kabupaten Nganjuk sudah melaksanakan penerapan prinsip-prinsip akuntabilitas pada pengelolaan APBDes tahun anggaran 2015. Pemerintah Desa Kerepkidul telah membuktikan komitmennya atau tanggungjawabnya dengan cara mematuhi dan mengikuti tahapan serta ketentuan yang berlaku sesuai dengan Peraturan yang telah dikeluarkan oleh Bupati Nganjuk. Namun dalam penerapannya masih ditemukan permasalahan yakni pada besar jumlah persentase yang sedikit melebihi dari yang ditetapkan. Diharapkan untuk pelaksanaan kedepannya, pemerintah Desa Kerepkidul Kecamatan Bagor Kabupaten Nganjuk bisa melaksanakan pengelolaan ADD berdasarkan peraturan yang ada secara keseluruhan.Kata Kunci: Akuntabilitas, Pemerintah Desa, APBDes, ADD.
Impact Of Village Financial Implementation On Village Financial Management Accountability Agung Nur Probohudono, Indrian Supheni, Rahmawati,
Jurnal Ekonomi Vol 24, No 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.479

Abstract

Accountability in the implementation and management of village finance is very important. Requires the village government to manage village finance professionally, effectively and efficiently, and responsibly. One source of village income that functions as a source of village operational activities and for community empowerment is the Village Fund. With the receipt of this fund, the village government must be prepared and able to manage village finance based on the principles of transparency, accountability, and participation in accordance with Minister of Home Affairs Regulation No. 113 of 2014. The purpose of this study is to determine the effect of village finance on village financial management accountability. The subject of this study was the village government in East Java. The sample in this study were 374 villages. The results show that the implementation of income receipts, expenditure implementation, and financing implementation have a significant influence on the accountability of village financial management. 
Pengelolaan Sampah Rumah Tangga Organik Berbasis Greenpreneurship Rahmawati, Rahmawati; Agustiningsih, Sri Wahyu; Supheni, Indrian
Jurnal Abdimas Vol 24, No 2 (2020): September
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Abstract

Perkampungan Joyosuran, Pasar Kliwon di Surakarta merupakan perkampungan yang padat penduduknya.  Kondisi lingkungan yang demikian tentunya  menghasilkan sampah rumah tangga yang sering mengganggu baik disisi kesehatan maupun pemandangan. Hal ini mendorong perlunya pengelolaan sampah yang baik sehingga bisa menjadi suatu yang bermanfaat bagi masyarakat. Pengembangan program pengelolaan sampah berbasis masyarakat dapat menganut pola 3R (Reuse, Reduce, Recycle). Konsep pengelolaan sampah berbasis masyarakat akan semakin meningkatkan nilai tambah, ketika masyarakat mempunyai mindset greenpreneurship, yaitu jiwa kewirausahaan berorientasi lingkungan. Program ini diharapkan akan menumbuhkembangkan kecintaan terhadap lingkungan dengan cara yang bertanggungjawab sekaligus memberdayakan potensi untuk dikembangkan. Metode yang akan digunakan adalah pelatihan dan pendampingan terkait produk-produk yang dihasilkan dari sampah organik. Pendekatan yang dilakukan adalah partisipatif. Tahun kedua melanjutkan inovasi pemanfaatan kain perca menjadi kalung bunga mawar dan olah limbah organik menjadi pupuk kompos. Bantuan alat tong dan perlengkapannya untuk membuat pupuk kompos. Hasil panen dijual dan digunakan penduduk sekitar untuk menanam sayur mayur. Luaran tahun kedua yang sudah tercapai seminar internasional di Berlin dan submit jurnal internasional. Hak cipta untuk asesoris liontin dari batu sudah proses dan menunggu terbitnya sertifikat. Terlampir ada analisis kelayakan UKM Joyosuran. 
Pengelolaan Sampah Rumah Tangga Organik Berbasis Greenpreneurship Rahmawati, Rahmawati; Agustiningsih, Sri Wahyu; Supheni, Indrian
Jurnal Abdimas Vol 24, No 2 (2020): September 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v24i2.16685

Abstract

Perkampungan Joyosuran, Pasar Kliwon di Surakarta merupakan perkampungan yang padat penduduknya.  Kondisi lingkungan yang demikian tentunya  menghasilkan sampah rumah tangga yang sering mengganggu baik disisi kesehatan maupun pemandangan. Hal ini mendorong perlunya pengelolaan sampah yang baik sehingga bisa menjadi suatu yang bermanfaat bagi masyarakat. Pengembangan program pengelolaan sampah berbasis masyarakat dapat menganut pola 3R (Reuse, Reduce, Recycle). Konsep pengelolaan sampah berbasis masyarakat akan semakin meningkatkan nilai tambah, ketika masyarakat mempunyai mindset greenpreneurship, yaitu jiwa kewirausahaan berorientasi lingkungan. Program ini diharapkan akan menumbuhkembangkan kecintaan terhadap lingkungan dengan cara yang bertanggungjawab sekaligus memberdayakan potensi untuk dikembangkan. Metode yang akan digunakan adalah pelatihan dan pendampingan terkait produk-produk yang dihasilkan dari sampah organik. Pendekatan yang dilakukan adalah partisipatif. Tahun kedua melanjutkan inovasi pemanfaatan kain perca menjadi kalung bunga mawar dan olah limbah organik menjadi pupuk kompos. Bantuan alat tong dan perlengkapannya untuk membuat pupuk kompos. Hasil panen dijual dan digunakan penduduk sekitar untuk menanam sayur mayur. Luaran tahun kedua yang sudah tercapai seminar internasional di Berlin dan submit jurnal internasional. Hak cipta untuk asesoris liontin dari batu sudah proses dan menunggu terbitnya sertifikat. Terlampir ada analisis kelayakan UKM Joyosuran. 
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH (PAD), DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA PEMERINTAH DAERAH KABUPATEN NGANJUK PERIODE 2012-2016 Susanti Eka Wahyuni; Indrian Supheni
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.579 KB) | DOI: 10.26460/ad.v1i2.1626

Abstract

This study aims to find out about Local Revenue (PAD) and General Allocation Fund (DAU) either partially or simultaneously to the Local Government Expenditures Nganjuk District 2009-2013 period and what happened Flypaper Effect.This research is a quantitative research. In this study data from the Office of Revenue Management of Finance and Regional Assets Nganjuk District of Local Revenue (PAD), General Allocation Fund (DAU) and Regional Expenditure period 2012-2016. This data is secondary data that is realization data of Revenue and Expenditure Budget Year 2009-2013 specially on Original Revenue, General Allocation Fund and Expenditure Area. This data is then tested by classical principle test, while data analysis using descriptive statistical analysis and multiple linear regression.The results of this study indicate: 1) Local Original Income (PAD) is not significant to the Regional Expenditure which is the result of. 2) General Allocation Fund has a positive and significant impact on Regional Expenditure. It is a result of. With a positive regression level obtained by 1.857. 3) Local Revenue and General Allocation Fund directly regarding Regional Expenditure on Nganjuk District Period 2012-2016. This is evidenced from the value of F hitung 70.353 with a significance of 0.014. Visible this significance is smaller than 0.05. 4) Flypaper Effect on Local Government Expenditure Nganjuk Regency Period 2012-2016. Which is the response of the Local Government of Nganjuk Regency to the General Allocation Fund is greater than the Local Original Income in financing all expenditures. Keywords: Local Revenue, General Allocation Fund, Regional Expenditure, and Flypaper Effect.
PENERAPAN SISTEM KEUANGAN DESA (SISKUEDES) DALAM MENINGKATKAN PENATAUSAHAAN DESA SUKOHARJO KECATAMAN WILANGAN KABUPATEN NGANJUK Nuke Yuandika; Indrian Supheni; Budiono Budiono; Suwandi Suwandi
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this study is (1) to find out the application of the village financial system (SISKEUDES) in sukoharjo village, wilangan district, nganjuk district. (2) to find out the implementation of the village financial system (SISKUEDES) in improving administration in sukoharjo village, wilangan ngnajuk district. This type of research is a qualitative approach with descriptive methods. The data used are primary in the form of observations, interviews, and secondary data. The information obtained was the village secretary and village treasurer. The results showed that Sukoharjo Village, Wilangan District, Nganjuk District had implemented a village financial system or SISKUEDES in improving administration in Sukoharjo Village, Wilangan District, Nganjuk District, covering the stages of planning, administration, reporting, and accountability by Permendagri No. 113 of 2014.
Impact Of Village Financial Implementation On Village Financial Management Accountability Indrian Supheni; Rahmawati; Agung Nur Probohudono
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.479

Abstract

Accountability in the implementation and management of village finance is very important. Requires the village government to manage village finance professionally, effectively and efficiently, and responsibly. One source of village income that functions as a source of village operational activities and for community empowerment is the Village Fund. With the receipt of this fund, the village government must be prepared and able to manage village finance based on the principles of transparency, accountability, and participation in accordance with Minister of Home Affairs Regulation No. 113 of 2014. The purpose of this study is to determine the effect of village finance on village financial management accountability. The subject of this study was the village government in East Java. The sample in this study were 374 villages. The results show that the implementation of income receipts, expenditure implementation, and financing implementation has a significant influence on the accountability of village financial management.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA MANAJERIAL PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN NGANJUK INDRIAN SUPHENI; IKA NURIDA
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 4 No 1 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This study aims to determine the effect of Budgetary Arrangement, Organizational Commitment and Motivation on Managerial Performance On Revenue Office Financial Management And Regional Assets Nganjuk, either partially or simultaneously. Population in this research is all employees at DPPKAD Nganjuk district. The sample in this research is DPPKAD officer of Nganjuk district that is involved in the process of preparing the budget amounted to 30 samples. Sampling method using purposive sampling and data analysis method using multiple regression analysis.The results showed that the Participation of Budgeting, Organizational Commitment and Motivation partially affect the Manajaerial Performance. Participation of Budgeting, Organizational Commitment and Managerial Motivation simultaneously (together) have a significant effect on Managerial Performance with contribution rate of 91.36%.
PENGUNGKAPAN INOVASI DISRUPTIF INDUSTRI PERBANKAN INDONESIA Djoko Suhardjanto; Agung Nur Probohudono; Indrian Supheni
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 3 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.127 KB) | DOI: 10.24034/j25485024.y2021.v5.i3.4997

Abstract

Voluntary disclosure is corporate communication to the broader public than disclosures required by capital market regulations. The disclosure of information is beneficial as a consideration in making decisions. The Disruptive innovation disclosure is a voluntary disclosure that provides information about the state of extraordinary innovation in the company. Disruptive innovation is used to describe revolutionary innovations and not evolutionary innovations (Thomond and Lettice, 2002). Outstanding innovation to expand, develop new markets and provide new functions, affecting existing market relationships. This research is critical to know the company's adaptive capacity, going concern, sustainability, and value creation. This study examines whether financial capital, human capital, and organizational capital affect the disruptive innovation disclosure. This quantitative study uses data from banking financial services companies listed on the IDX from 2015 to 2019. There are 205 data observations observed—processing and data analysis using OLS regression. Additional analysis performed was the ANOVA difference test. The results showed that the level of disruptive innovation disclosure was 30.96%. The disclosure story is low and means that adaptive and innovative power is critical in the highly competitive banking industry. Financial capital, human capital and organizational capital have a significant positive effect on the disruptive innovation disclosure.
Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare Nofa Melinda Indrianto; Indrian Supheni; Moh Ali Lutfi; Wiwin
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.40

Abstract

This study aims to determine the effect of implementing e-filing and tax knowledge in the submission of annual tax returns in the midst of the covid-19 pandemic on individual taxpayer compliance at KPP Pratama Pare. The population in this study are individual taxpayers in the Nganjuk Regency area. Data was collected primarily by distributing questionnaires, the number of samples taken was 100 respondents using the simple random sampling method (simple random sampling). The technique used in this study is linear regression analysis where data processing uses SPSS version 25. The results of this study indicate that e-filling and tax service services have a significant effect on individual taxpayer compliance. Meanwhile, tax knowledge has no significant effect on individual taxpayer compliance
Co-Authors Agung Nur Probohudono Agung Nur Probohudono Alfira Juhi Nabila Ambarwati Ambarwati Annisa Marsela Aprilia Wulan Asri Diah Susanti Bambang Suroso Budiono Budiono Budiono Budiono Djoko Suhardjanto Dwi Puji Rahayu Dwi Puji Rahayu Dwi Puji Rahayu Rahayu Elvia Ivada Gibran Ramadhan Grevita Elma Novianti Grevita Elma Novianti Ika Novaliana IKA NURIDA Moh Ali Lutfi Nofa Melinda Indrianto Nuke Yuandika Olpah, Hermiliani Priyo Budiarto Rahmawati Rahmawati, Rahmawati Ratnaningrum, Ratnaningrum Risma Nurhapsari Rohmatul Khusnan Rohwiyati Rohwiyati Rohwiyati Rohwiyati Rohwiyati SRI MURNI Sri Wahyu Agustiningsih, Sri Wahyu Sulistya Sulistya Susanti Eka Wahyuni Suwandi Suwandi Wina Aprilia Purnamasari Wiwin Wiwin Wiwin