The Impact of Competence and Internal Control Systems on the Accountability of Village Fund Management
Abstract
According to Law Number 6 of 2014, the Village Fund is a fund that comes from the state revenue and spending budget and is designated for villages. It is used to finance the implementation of governmental operations, development, community empowerment, and implementation. Accountability for money management is a type of community accountability for village government. The goal of this study was to investigate and analyze the effects of organizational commitment, internal control systems, apparatus competency, and community involvement on the accountability of village budget administration in Sirimau District, Ambon City.By providing respondents with questionnaires, this study collects primary data. The study's participants were 77 respondents from 14 villages in Sirimau District, Ambon City, who were village administrators and community members involved in administering village finances. In this work, multiple linear regression analysis was employed as the data analysis tool together with saturated sampling, also known as census sampling, using the SPSS 23 software.The study's findings demonstrate the influence of organizational commitment, internal control mechanisms, apparatus competency, and community involvement on the responsibility of managing village funds.
References
Agustina, R., Yusuf, M., Sutiyan, O. S. J., Ardianto, R., & Norvadewi, N. (2022). Employee Performance Mediated Quality Of Work Life Relationship Satisfaction On The Job And Organizational Commitment. Jurnal Darma Agung, 30(2), 589-605.
Alfiah, A., Suhendar, A., & Yusuf, M. (2023). Pengaruh Kualitas Produk, Citra Merek dan Harga terhadap Keputusan Pembelian Vinyl Flooring Merek Taco di CV Indosanjaya Kota Bandung. SEIKO: Journal of Management & Business, 6(1), 492-503.
Arta, D. N. C., Leuhery, F., Abubakar, H., Yusuf, M., & Cakranegara, P. A. (2023). Literature Review: Analisis Hubungan Antara Pelatihan dan Kinerja Karyawan di Sebuah Perusahaan. Management Studies and Entrepreneurship Journal (MSEJ), 4(1), 162-168.
Atmaja, D. S., Zaroni, A. N., & Yusuf, M. (2023). Actualization Of Performance Management Models For The Development Of Human Resources Quality, Economic Potential, And Financial Governance Policy In Indonesia Ministry Of Education. Multicultural Education, 9(01), 1-15.
Atra, D. N. C., Yeti, Y., Rahayu, B., & Yusuf, M. (2022). EFFECT OF COMPETENCE AND COMPENSATION ON EMPLOYEE PERFORMANCE. Journal of Innovation Research and Knowledge, 2(6), 2477-2482
Aprilya, K. R., & Fitria, A. (2020). Pengaruh Kompetensi, Komitmen Organisasi, Transparansi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–20.
Ardieansyah, W. (2014). Kecamatan Rupat Kota Bengkalis. 259–273.
Aulia, P. (2018). Pengaruh kompetensi aparat pengelolaan dana desa, komitmen organisasi pemerintah desa, pemanfaatan teknologi informasi, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kota 50 Kota. Jom Feb, 1(1), 1–15.
Aziiz, M. N. (2019). Faktor-Faktor yang Mempengaruhi Akuntabilitas Dana Desa. Jurnal Akuntansi Aktual, 6(2), 334–344. https://doi.org/10.17977/um004v6i22019p334
Azizah, N., -, J., & Setiawan, A. R. (2015). Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal Pemerintah sebagai Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah. Journal of Research and Applications: Accounting and Management, 1(2), 111. https://doi.org/10.18382/jraam.v1i2.18
Baidun, A., Prananta, R., Harahap, M. A. K., & Yusuf, M. (2022). Effect Of Customer Satisfaction, Marketing Mix, And Price In Astana Anyar Market Bandung. Al-Kharaj: Cakranegara, P. A., Hendrayani, E., Jokhu, J. R., & Yusuf, M. (2022). Positioning Women Entrepreneurs in Small and Medium Enterprises in Indonesia–Food & Beverage Sector. Enrichment: Journal of Management, 12(5), 3873-3881
Cakranegara, P. A., Hendrayani, E., Jokhu, J. R., & Yusuf, M. (2022). Positioning Women Entrepreneurs in Small and Medium Enterprises in Indonesia–Food & Beverage Sector. Enrichment: Journal of Management, 12(5), 3873-3881.
Cakranegara, P. A., Kurniadi, W., Sampe, F., Pangemanan, J., & Yusuf, M. (2022). The Impact Of Goods Product Pricing Strategies On Consumer Purchasing Power: A Review Of The Literature. Jurnal Ekonomi, 11(03), 1115-1120.Journal of Islamic Economic and Business, 4(2)
Dacholfany, M. I., Khataybeh, A. M., Lewaherilla, N. C., Yusuf, M., Sihombing, H. B. M., & Chang, M. L. (2022). APPLICATION OF THE BALANCED SCORE CARD CONCEPT AS A HUMAN RESOURCE PERFORMANCE MEASUREMENT TOOL AT THE MINISTRY OF HIGHER EDUCATION IN INDONESIA. MULTICULTURAL EDUCATION, 8(04), 1-13
Ernayani, R., Fauzan, R., Yusuf, M., & Tahirs, J. P. (2022). The Influence of Sales And Operational Costs on Net Income in Cirebon Printing Companies. Al-Kharaj: Journal of Islamic Economic and Business, 4(2)
Fachrurazi, F., Zarkasi, Z., Maulida, S., Hanis, R., & Yusuf, M. (2022). INGCREASING MICRO SMALL MEDIUM ENTEPRISES ACTIVITY ENTREPRENEURIAL CAPACITY IN THE FIELD OF DIGITAL MARKETING. Jurnal Ekonomi, 11(03), 1653-1660.
Fasiha, F., Yusuf, M., Sihombing, H. B. M., Mujahidin, M., & Chenini, R. (2022). The Effect of Product Quality and Service Quality on Consumer Loyalty at Palopo Minimarkets. Ikonomika: Jurnal Ekonomi dan Bisnis Islam, 7(2), 177-192.
Hanis, R., & Yusuf, M. (2022, December). Applying A Swot Analysis Approach To A Sharia Marketing Perspective At Alunicorn Shops In Bandung. In Proceeding of The International Conference on Economics and Business (Vol. 1, No. 2, pp. 653-670).
Haribowo, R., Moridu, I., Rafid, M., Kamar, K., & Yusuf, M. (2022). COMPARATIVE ANALYSIS OF INDONESIAN HOUSEHOLD CONSUMPTION EXPENDITURE 2018-2021. Journal of Innovation Research and Knowledge, 2(6), 2497-2504.
Haribowo, R., Tannady, H., Yusuf, M., Wardhana, G. W., & Syamsurizal, S. (2022). Analisis Peran Social Media Marketing, Kualitas Produk Dan Brand Awareness Terhadap Keputusan Pembelian Pelanggan Rumah Makan Di Jawa Barat. Management Studies and Entrepreneurship Journal (MSEJ), 3(6), 4024-4032.
Herdiyanti, H., Arta, D. N. C., Yusuf, M., Sutrisno, S., & Suyatno, A. (2022). Pengaruh Penerapan Sistem Keadilan Distributif dan Keadilan Interaksinonal terhadap Kepuasan Kerja Pegawai Perusahaan: Literature Review. Jurnal Mirai Management, 7(2), 523-530.
Heryadi, D. Y., Fachrurazi, F., Nurcholifah, I., & Yusuf, M. (2023). During the Covid-19 Pandemic, Marketing Strategy Analysis for Crispy MSMEs" MA ICIH". Jurnal Publikasi Ilmu Manajemen, 2(1), 184-201.
Ilham, I., Widjaja, W., Sutaguna, I. N. T., Rukmana, A. Y., & Yusuf, M. (2023). Digital Marketing's Effect On Purchase Decisions Through Customer Satisfaction. CEMERLANG: Jurnal Manajemen dan Ekonomi Bisnis, 3(2), 185-202.
Ismunandar, I., Andriani, N. Y., Hanis, R., Hamzah, R., & Yusuf, M. (2023). GRAND PREANGER BANDUNG EFFECTIVE MARKETING COMMUNICATION STRATEGY IN THE STAYCATION PROGRAM. Jurnal Ekonomi, 12(01), 48-53.
Ismunandar, I., Sari, D. I., Maryoso, S., & Yusuf, M. (2023). Honda PCX Motorcycle Promotion Consumer Satisfaction. Al-Kharaj: Journal of Islamic Economic and Business, 5(2).
Istikomah, I., Saputra, G. W., & Yusuf, M. (2022). Marketing Mix Strategy and Financial Capabilities in Improving Sharia Stock Investment. Journal of Applied Management and Business Administration, 1(1), 21-27
Kaharuddin, K., & Yusuf, M. (2022, December). The Impact of Liquidity Risk Optimization on the Stability of Islamic Commercial Banks in Indonesia. In Proceeding of The International Conference on Economics and Business (Vol. 1, No. 2, pp. 671-688).
Kurhayadi, K., Rosadi, B., Yusuf, M., Saepudin, A., & Asmala, T. (2022). The Effect of Company Reputation and Customer Experience on Customer Loyal Behavior Citylink Indonesia. Riwayat: Educational Journal of History and Humanities, 5(2), 381-385.
Kurhayadi, K., Yusuf, M., Masrifah, S., Rincani, E. D., & Fauzi, M. (2022). ANALYSIS OF BUMDESA COMPETITIVENESS STRATEGY THROUGH THE UTILIZATION OF TOURISM OBJECTS TO IMPROVE COMMUNITY WELFARE. LITERACY: International Scientific Journals of Social, Education, Humanities, 1(3), 157-171.
Kurniawan, A., Yusuf, M., Manueke, B., Norvadewi, N., & Nurriqli, A. (2022). In Tokopedia Applications, The Effect Of Electronic Word Of Mouth And Digital Payment On Buying Intention.
Kushendar, D. H., Kurhayadi, K., Saepudin, A., & Yusuf, M. (2023). BANDUNG CITY GOVERNMENT ENVIRONMENT AND SANITATION SERVICE CAPACITY IN WASTE MANAGEMENT. LITERACY: International Scientific Journals of Social, Education, Humanities, 2(1), 50-60.
Kumaladewi, R., Sakung, J., & Yusuf, H. (2017). Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Di Kantor Dinas Kesehatan Provinsi Sulawesi Barat. PROMOTIF: Jurnal Kesehatan Masyarakat, 7(1), 52. https://doi.org/10.31934/promotif.v7i1.25
Karyadi, M. (2019). Pengaruh Sistem Pengendalian Intern, Pemanfatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitaskeuangan Desa (Studi di Kecamtan Aikmel dan Kecamtan Lenek Tahun 2018). Journal Ilmiah Rinjani. 7 (2). 33-46.
Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kota Gorontalo. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 106–115. https://doi.org/10.35770/jjs.v8i2.17199
Martadinata, M. D. (2017) Pengaruh Good Governance, Komitmen Organisasi dan Pengendalian Internal Terhadap Akuntabilitas Keuangan Pemerintah Daerah. Skripsi. Universitas Arilangga.
Martini, R. (2019). Sistem Pengendalian Intern Pemerintah Atas Akuntabilitas Pengelolaan Keuangan Dana Desa Di Kecamatan Sembawa. Jurnal Akademi Akuntansi, 2(1), 106–123. https://doi.org/10.22219/jaa.v2i1.8364
Matani, C. D., & Hutajulu, L. (2021). Pengaruh Kompetensi, Komitmen Organisasi, Partisipasi Masyarakat, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Kampung Dikota Jayapura. KEUDA (Jurnal Kajian Ekonomi Dan Keuangan Daerah), 5(3), 21–45. https://doi.org/10.52062/keuda.v5i3.1532
Mualifu, Guspul, A., & Hermawan. (2019). Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, dan Komitmen Organisasi Terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa (Studi Empiris pada Seluruh Desa di Kecamatan Mrebet Kota Purbalingga). Journal of Economic, Business and Engineering, 1(1), 49–59.
Mujahidin, M., Yusuf, M., Ardianto, R., Sutaguna, I. N. T., & Sampe, F. (2022). The Effect of Relationship Marketing and Relationship Quality on Customer Loyalty (Bank Muamalat Indonesia). Technium Social Sciences Journal, 38, 312-323.
Mujahidin; Yusuf, Muhammad; Ardianto, Rian; Sutaguna, I. Nyoman Tri; Sampe, Ferdianndus. (2022). The Effect of Relationship Marketing and Relationship Quality on Customer Loyalty (Bank Muamalat Indonesia). Technium Soc. Sci. J., 38, 312.
Norvadewi, N., Sampe, F., Ardianto, R., & Yusuf, M. (2023). The Impact Of Brand Image And Prıce Onlıne Product Purchase Decısıons At Shopee. Asian Journal of Management, Entrepreneurship and Social Science, 3(01), 336-351.
Novie Citra Arta, D., Leuhery, F., Abubakar, H., Yusuf, M., & Adi Cakranegara, P. (2023). Literature Review: Analisis Hubungan Antara Pelatihan dan Kinerja Karyawan di Sebuah Perusahaan.
Nugroho, A. P., Norvadewi, N., Wulansari, M., Akbarina, F., & Yusuf, M. (2023). DIGITAL ENTREPRENEURSHIP STRATEGY IN ONLINE BUSINESS COMPANIES IN WEST JAVA. Transformasi: Journal of Economics and Business Management, 3(2), 01-12.
Nurfauzi, Y., Taime, H., Hanafiah, H., Yusuf, M., & Asir, M. (2023). Literature Review: Analisis Faktor yang Mempengaruhi Keputusan Pembelian, Kualitas Produk dan Harga Kompetitif. Management Studies and Entrepreneurship Journal (MSEJ), 4(1), 183-188.
Pahlawan, E. W., Wijayanti, A., & Suhendro, S. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Indonesia Accounting Journal, 2(2), 142. https://doi.org/10.32400/iaj.29261
Pengendalian Internal, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa. Media Riset Akuntansi, Auditing & Informasi, 20(2), 281. https://doi.org/10.25105/mraai.v20i2.7894
Pudjowati, J., Cakranegara, P. A., Pesik, I. M., Yusuf, M., & Sutaguna, I. N. T. (2021). The Influence Of Employee Competence And Leadership On The Organizational Commitment Of Perumda Pasar Juara Employees. Jurnal Darma Agung, 30(2), 606-613
Rakhmawati, I., Sriningsing, Y., & Suhaedi, W. (2020). Partisipasi Masyarakat Dalam
Pengelolaan Keuangan Desa. Alumni, 14(9), 3243–3248.
Rafid, M., Sutaguna, I. N. T., Rukmana, A. Y., Fauzan, R., & Yusuf, M. (2023). Social Media Application For Coffee Shop Development In Bandung City. Al-Kharaj: Journal of Islamic Economic and Business, 5(2).
Razali, G., Akbarina, F., Arubusman, D. A., Rukmana, A. Y., & Yusuf, M. (2023). Loyalty and the Effects of Trust and Switching Barriers. Jurnal Mirai Management, 8(1), 237-248.
Rosyidi, M. (2017). Pengaruh Transparansi, Kompetensi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa (Studi Empiris Pada Seluruh Desa Di Kecamatan Salo Kota Kampar). JOM FEB. 1 (1). 1-14.
Saepudin, A., Prihadi, M. D., Asmala, T., & Yusuf, M. (2022). WORK FROM HOME (WFH) POLICIES ARE BEING IMPLEMENTED AT THE BANDUNG CITY PUBLIC WORKS DEPARTMENT. Journal of Research and Development on Public Policy, 1(1), 42-50.
Saepudin, A., & Yusuf, M. (2022). THE EFFECTIVENESS OF VILLAGE FUND POLICY ON INFRASTRUCTURE DEVELOPMENT. LITERACY: International Scientific Journals of Social, Education, Humanities, 1(3), 172-180.
Sampe, F., Haryono, A., Pakiding, D. L., Norvadewi, N., & Yusuf, M. Y. (2022). Analysis Of Typical Capabilities And Entrepreneurial Orientation Against Competitive Advantage In Bandung Traditional Foods Msmes.
Saputro, R. H., Anggoro, T., Muslim, S., Wardani, I. U., Fatmawati, E., Yusuf, M., ... & Yusuf, M. A. (2023). Gaining Millenial and Generation Z Vote: Social Media Optimization by Islamic Political Parties. resmilitaris, 13(1), 323-336.
Siregar, A. P., Nofirman, N., Yusuf, M., Jayanto, I., & Rahayu, S. (2022). The Influence of Taste and Price on Consumer Satisfaction. Quantitative Economics and Management Studies, 3(6), 998-1007.
Siregar, N., Nursyamsi, S. E., Sutaguna, I. N. T., Razali, G., & Yusuf, M. (2023). DIGITAL MARKETING TO E-COMMERCE CUSTOMERS. Journal of Management and Creative Business, 1(2), 182-198.
Soukotta, A., Sampe, F., Putri, P. A. N., Cakranegara, P. A., & Yusuf, M. (2022). FINANCIAL LITERACY AND SAVINGS BEHAVIOR FEMALE ENTREPRENEURS IN KIARACONDONG MARKET, BANDUNG CITY. Jurnal Darma Agung, 30(2), 652-662.
Soukotta, A., Yusuf, M., Zarkasi, Z., & Efendi, E. (2023). Corporate Actions, Earning Volatility, And Exchange Rate Influence On Stock Price Stability. Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, 2(2), 197-214.
Sucipto, B., Yusuf, M., & Mulyati, Y. (2022). Performance, Macro Economic Factors, And Company Characteristics In Indonesia Consumer Goods Company. Riwayat: Educational Journal of History and Humanities, 5(2), 392-398.
Sudirjo, F., Lotte, L. N. A., Sutaguna, I. N. T., Risdwiyanto, A., & Yusuf, M. (2023). THE INFLUENCE OF GENERATION Z CONSUMER BEHAVIOR ON PURCHASE MOTIVATION IN E-COMMERCE SHOPPE. Profit: Jurnal Manajemen, Bisnis dan Akuntansi, 2(2), 110-126.
Sudirjo, F., Ratnawati, R., Hadiyati, R., Sutaguna, I. N. T., & Yusuf, M. (2023). THE INFLUENCE OF ONLINE CUSTOMER REVIEWS AND E-SERVICE QUALITY ON BUYING DECISIONS IN ELECTRONIC COMMERCE. Journal of Management and Creative Business, 1(2), 156-181.
Sudirjo, F., Sutaguna, I. N. T., Silaningsih, E., Akbarina, F., & Yusuf, M. (2023). THE INFLUENCE OF SOCIAL MEDIA MARKETING AND BRAND AWARENESS ON CAFE YUMA BANDUNG PURCHASE DECISIONS. Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, 2(3), 27-36.
Sudirjo, F., Razali, G., Sari, D. I., Sutaguna, I. N. T., & Yusuf, M. (2023). ANALYSIS OF BRAND IMAGE AND PRICE IMPACT ON BUYING BEHAVIOR AT BU IMAS BANDUNG RESTAURANT. Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce, 2(2), 24-35.
Sutaguna, I. N. T., Razali, G., & Yusuf, M. (2023). Hanan Catering's Instagram promotions, pricing, and menu variety influence consumer purchasing decisions in Bandung. International Journal of Economics and Management Research, 2(1), 76-87.
Sutaguna, I. N. T., Sampe, F., Dima, A. F., Pakiding, D. L., & Yusuf, M. (2022). Compensation and Work Discipline's Effects on Employee Achievement at Perumda Pasar Juara. YUME: Journal of Management, 5(3), 408-428.
Sutaguna, I. N. T., Yusuf, M., Ardianto, R., & Wartono, P. (2023). The Effect Of Competence, Work Experience, Work Environment, And Work Discipline On Employee Performance. Asian Journal of Management, Entrepreneurship and Social Science, 3(01), 367-381.
Sutrisno, S., Herdiyanti, H., Asir, M., Yusuf, M., & Ardianto, R. (2022). Dampak Kompensasi, motivasi dan Kepuasan Kerja Terhadap Kinerja Karyawan di Perusahaan: Review Literature. Management Studies and Entrepreneurship Journal (MSEJ), 3(6), 3476-3482.
Sutrisno, S., Panggalo, L., Asir, M., Yusuf, M., & Cakranegara, P. A. (2023). Literature Review: Mitigasi Resiko dan Prosedur Penyelamatan pada Sistem Perkreditan Rakyat. COSTING: Journal of Economic, Business and Accounting, 6(2), 1154-11
Sari & Dewi. (2021). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris pada Kantor Desa Se-Kecamatan Tabanan, Kota Tabanan). Hita Akuntansi Dan Keuangan, 21, 544–562.
Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Wahyuni, S., Indrawati, N., & Azhar L, A. (2018). Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi dan Kompetensi Aparat Terhadap Akuntabilitas Pengenlolaan Alokasi Dana Desa (Studi Empiris Desa-Desa Di Kota Rokan Hulu). Jurnal Ekonomi, 26(3),98–110.
Widyatama, A., Novita, L., & DiaresAmbon, D. (2017). Pengaruh Kompetensi Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa (Add). Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 1–20. https://doi.org/10.20473/baki.v2i2.4762
Widjaja, W., Kartini, T., Yuningsih, E., Yusuf, M., & Hayati, F. A. (2023). KAHATEX BANDUNG REGENCY'S EMPLOYEE SELECTION AND PLACEMENT IMPACT. Transformasi: Journal of Economics and Business Management, 2(2), 72-84.
Wowling, S. A. S., Yusuf, M., Gampu, S., & Sahala, J. (2022). PRODUCT QUALITY AND PRICING INFLUENCE ON THE BRAND REPUTATION OF LOCO COFFEE FAST FOOD PRODUCTS. Jurnal Darma Agung, 30(2), 541-548
Yusuf, M., Fitriyani, Z. A., Abdilah, A., Ardianto, R., & Suhendar, A. (2022). The Impact Of Using Tokopedia On Profitability And Consumer Service. Jurnal Darma Agung, 30(2), 559-573.
Yusuf, M., Haryono, A., Hafid, H., Salim, N. A., & Efendi, M. (2022). Analysis Of Competence, Leadership Style, And Compensation In The Bandung City Pasar Bermartabat. Jurnal Darma Agung, 30(1), 524-2.
Yusuf, M., & Matiin, N. (2022). ANALYSIS OF THE EFFECT OF THE MARKETING MIX ON PURCHASING DECISIONS. International Journal of Economics and Management Research, 1(3), 177-182.
Yusuf, M., Saiyed, R., & Sahala, J. (2022, December). Swot Analysis in Making Relationship Marketing Program. In Proceeding of The International Conference on Economics and Business (Vol. 1, No. 2, pp. 573-588).
Yusuf, M., Sutrisno, S., Putri, P. A. N., Asir, M., & Cakranegara, P. A. (2022). Prospek Penggunaan E-Commerce Terhadap Profitabilitas Dan Kemudahan Pelayanan Konsumen: Literature Review. Jurnal Darma Agung, 30(1), 786-801
Yusuf, M., Saepudin, A., Prihadi, M. D., Kurhayadi, K., Kushendar, D. H., & Sulistyan, R. B. (2023). A Workshop For Lecturer To Improve Their Competence. Perigel: Jurnal Penyuluhan Masyarakat Indonesia, 2(2), 21-30.
Yusuf, M., Sutaguna, I. N. T., Hariyanto, M., Fauzan, R., & Miftahuljannah, R. H. (2023). Tokopedia Marketplace, The Effect Of Digital Marketing And Service Quality On Purchase Decisions. Jurnal Mirai Management, 8(1), 448-457.
