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All Journal Journal of Accounting and Investment Global Review of Islamic Economics and Business AKUNTANSI DEWANTARA
Handayani, Anik Puji
Universitas Nahdlatul Ulama Yogyakarta
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN KULONPROGO nurna pratiwi; Anik Puji Handayani
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.11354

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Undang-Undang Desa memutuskan desa sebagai ujung tombak pembangunan serta peningkatan kesejahteraan masyarakat. Desa diberikan kewenangan dan sumber dana yang memadai untuk mengelola potensi yang dimiliki dalam meningkatkan ekonomi dan kesejahteraan masyakat. Dalam mengelola dana yang besar di tingkat desa, pengelolaan dituntut untuk menjaga akuntabilitasnya.             Penelitian ini menggunakan metode survey dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah pengelola dana desa di Kabupaten Kulonprogo yang terdiri dari Kepala desa, Sekretaris desa, dan Bendahara.Total sampel dalam penelitian ini adalah seratus delapan aparat pengelola dana desa yang diambil dari 36 Desa di Kabupaten Kulon Progo. Teknik pengambilan sampel menggunakan simple random sampling. Teknik analisis data menggunakan uji validitas dan reliabilitas, selanjutnya uji hipotesis yaitu uji regresi berganda dengan bantuan software SPSS Statistic Version 21. Hasil penelitian ini menunjukkan bahwa kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat berpengaruh terhadap akuntabilitas pengelolaan dana desa.
Factors Influence Entrepreneur’s Disability Independence in Bantul District Anik Puji Handayani
Global Review of Islamic Economics and Business Vol 9, No 2 (2021)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2021.092-07

Abstract

Micro small and medium enterprises (MSME) play an important role in Indonesia’s economic growth. Indonesia need to improve awareness and readiness as well as taking more optimal advantages for MSMEs by improving their competitiveness. One of the MSME’s entrepreneurs in Indonesia consist of psychical disabilities entrepreneurs. This research analyzes the factors that influence the independence of MSMEs disability in Bantul District. These factors consist of entrepreneur characteristics, business capital, and business revenue. The analytical method used is partial least square (PLS). The result shows the characteristic of disability entrepreneurs that do not affect the independence of MSME’s disabilities. Meanwhile, business capital significantly affect the independence of MSME’s disability. This research also found that business revenue significantly affects the independence of MSME’s disability.
Evaluation of Village Fund Allocation on Indonesia Anik Puji Handayani; Rudy Badrudin
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.43 KB) | DOI: 10.18196/jai.2003129

Abstract

This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Welfare. Using secondary data and purposive sampling method, this study has 411 districts as the samples with criteria in 2015. This study used Partial Least Square (PLS) to predict relationships between variables. Before doing the analysis of PLS, Klassen typology analysis was conducted. In Klassen typology, the districts in Indonesia were grouped into 4 quadrants, namely quadrant I (developing area), quadrant II (prime area), quadrant III (potential area), and quadrant IV (backward area). PLS test results (using a sample of districts throughout Indonesia) indicate that all hypotheses are not supported. Whereas in the classification of Klassen typology (using samples in each quadrant) only in certain quadrants a hypothesis is supported. This shows that the Village Fund Allocation has not had a significant impact on the economy of the Indonesian people.
PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA OLEH APARAT DESA DI KABUPATEN KULONPROGO nurna pratiwi; Anik Puji Handayani
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13580

Abstract

Villages are given sources of funds and authority to manage the potential of the village government in order to improve the economy and welfare of the village community. Each village receives a very large village fund budget, therefore good village financial management is needed to minimize fraud. So that the purpose of this research is to determine the influence of competence, morality, suitability of compensation and the village financial system on the prevention of fraud in village fund management in Kulonprogo Regency. This research uses a survey method with a quantitative approach. The data source used is primary data. The sampling technique uses purposive sampling. Data analysis techniques use multiple regression analysis with the help of SPSS software version 21. The results of this study are competence, morality, suitability of compensation and the village financial system have a significant positive effect on the prevention of fraud in village fund management.
Co-Authors Pratiwi, Nurna Rudy Badrudin