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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan
Hi. Posi, Sahrul
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KEUANGAN DESA PADA PEMERINTAH KECAMATAN MOROTAI SELATAN Hi. Posi, Sahrul; Putra, Sang Putu Angga Mahendra
Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan Vol 3 No 2 (2019)
Publisher : LPPM Universitas Hein Namotemo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.962 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui, menganalisis dan membuktikan secara empiris mengenai Faktor-Faktor yang Mempengaruhi Akuntabilitas Keuangan Desa pada Pemerintah Kecamatan Morotai Selatan. Jenis penelitian ini merupakan penelitian assosiatif yang bersifat kausal. Populasi dalam penelitian ini terdiri dari Kepala Desa, Sekretaris Desa dan Bendahara Desa pada masing-masing pemerintahan desa di Kecamatan Morotai Selatan sedangkan sampel dalam penelitian berjumlah 25 desa, dengan jumlah responden 75 yakni perangkat desa (kades , sekdes dan bendahara) masing-masing setiap desa sebanyak 3 orang. Data dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner. Model analisis data menggunakan analisis regresi linier berganda. Hasil pengujian hipotesis secara simultan menunjukkan bahwa variable Pengelolaan Keuangan, Kualitas Sumber Daya Manusia, Pengawasan, dan Partisipasi Masyarakat secara parsial berpengaruh signifikan terhadap Akuntabilitas Keuangan Desa. Sedangkan secara parsial, Pengelolaan Keuangan dan Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Akuntabilitas Keuangan Desa, sedangkan Kualitas Sumber Daya Manusia dan Pengawasan, berpengaruh positif namun tidak signifikan, terhadap Akuntabilitas Keuangan Desa pada Pemerintah Kecamatan Morotai Selatan
Dampak Keberadaan Pasar Modern (Alfamidi) Terhadap Pendapatan Pedagang Tradisional Di Kabupaten Halmahera Utara Njonjie, Philep; Hi. Posi, Sahrul
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.40917

Abstract

The establishment of the Alfamidi Outlet in North Halmahera Regency is a threat to traditional market traders because the types of goods sold are relatively the same. Consumers can determine preferences between modern markets and traditional markets. The purpose of this study was to determine the impact before and after the arrival of the modern market (Alfamidi) on the income of traders in traditional markets. The scope of this research is the traditional market business in North Halmahera Regency by dividing the distribution of the sample distribution proportionally in several sub-districts whose traditional market locations are close to the modern market (Alfamidi). This study uses a qualitative method with interview media. The results of the study show that the number of traders' income which decreased after the presence of Alfamidi was 58 percent, experienced an increase in income of 11 percent, while there was no effect by 31 percent. Although the impact has not been so great, traditional market traders should make changes to their strategies and provide good facilities for consumers to be able to compete with modern markets. The government must also pay attention to traditional markets in an effort to improve the quality of goods sold and maintain price stability. Market traders must also be able to increase their business and be able to maintain cleanliness and comfort so that consumers do not switch to modern markets. 
Co-Authors Njonjie, Philep Putra, Sang Putu Angga Mahendra