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All Journal Riset Akuntansi dan Keuangan Indonesia JIFA (Journal of Islamic Finance and Accounting) JBMR: Journal of Business and Management Review Jurnal Lisyabab : Jurnal Studi Islam dan Sosial Al Basirah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Mufti Arief Arfiansyah
Universitas Islam Negeri Raden Mas Said Surakarta
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JIFA (Journal of Islamic Finance and Accounting)

 1 
PENGARUH SISTEM KEUANGAN DESA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Arfiansyah, Mufti Arief
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.126 KB) | DOI: 10.22515/jifa.v3i1.2369

Abstract

This study aims to determine the effect of the Village Finance System (Siskeudes) and the Government Internal Control System (SPIP) on the accountability of village fund management. This study refers to a quantitative approach to the population of villages in Wonogiri District. Determination of the sample by random sampling technique. The process of collecting data uses the questionnaire method. Respondents in this study were the Village Head and Village Secretary. Data analysis uses multiple regression analysis. The results showed that 1) The Village Financial System (SISKEUDES) affected the accountability of village fund management. 2) Government Internal Control System (SPIP) influences the accountability of village fund management.Keywords: Village Fund Management Accountability, Village Financial System, Government Internal Control System.JEL Classification Codes: C12, P25, R50
Co-Authors Catur Nugroho Edi Suminto Fatchan Achyani Lailatul Amelia Luthfia Nur Hanifa Meilana Widyaningsih Miftahul Jannah Nanda Nur Latifah Triyono Triyono Triyono Triyono Yogi Kurniawan