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Akuntabilitas Pengelolaan Alokasi Dana Desa Mais, Rimi Gusliana; Nuryati, Tutty; Handoko Sakti, Sri; Lestari, Lestari
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.140-158

Abstract

Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken
Leadership Development Program di Perusahaan manufacture oleh SDM Solusi Ikhsan, Muhammad; Aprileny, Imelda; Engkur; Handoko Sakti, Sri; Romli, M
Konsienti : Community Services Journal Vol. 2 No. 02 (2024): July
Publisher : PT. TAKAZA INNOVATIX LABS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/konsienti.v2i02.47

Abstract

Pengabdian ini membahas dampak positif dari pelatihan leadership development program di PT Nippon Steel. Fokus pelatihan meliputi pemahaman yang lebih mendalam terhadap leader, sustainable bussiness, faktor yang mempengaruhi kinerja individu, penyebab utama stress dan penurunan kinerja, 3 ciri pemimpin yang sukses dan bahagia, tujuan program, asssesment MBTI, manfaat dan hasil MBTI, 8 tips pengembangan karir, 6 karakter pemimpin, garis besar tugas dan tanggungjawab pemimpin, menyusun KPI, dan 8 peran pemimpin. Secara menyeluruh, pelatihan ini berusaha meningkatkan kemampuan dan keahlian pemimpin untuk dapat memiliki jiwa pemimpin yang menberikan teladan dan mensupport serta memotivasi karyawan untuk dapat sukses mencapai tujuan organisasi/perusahaan di masa sekarang serta dimasa depan. Karyawan juga diberikan ketrampilan dibidang SDM, agar mampu mendukung pencapaian tujuan keuangan perusahaan, memperkuat daya saing, dan menetapkan dasar yang kokoh bagi keberlanjutan bisnis. Study ini menjelaskan peran prograam pengembangan kepemimpinan sebagai investasi strategis untuk pengembangan sumber daya manusia dan pencapaian kesuksesan bisnis.
The Influence of Representativeness Bias and Hearding Effect on Investment Decisions in the Capital Market Ikhsan, Muhammad; Handoko Sakti, Sri; Natser Abdoellah, M; Hendro, Junaidi
Escalate : Economics and Business Journal Vol. 2 No. 01 (2024)
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.45

Abstract

This research aims to explore the influence of representativeness bias and herding effect behavior on rational investment decisions in the capital market. Quantitative methods were used involving 100 investors who were members of the Beginner Stock Investor (ISP) community in Jakarta. The results of the analysis show that representativeness bias and herding effect behavior have a significant influence on rational investment decisions. These findings highlight the importance of awareness of the psychological factors that influence investor behavior in making investment decisions, as well as the need for a more independent and focused approach to fundamental analysis to ensure more appropriate and optimal investment decisions. The practical implication of this research is that a better understanding of investor behavior and its impact on markets can help investors to overcome these biases and improve the quality of their investment decisions.