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All Journal Economic Education Analysis Journal
Utami, Evita Septiana Tyas
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Economics, Econometrics & Finance Education Other

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Perception of Financial Statement Preparation and Efforts to Increase Accountability Awareness Suprapti, Suprapti; Farliana, Nina; Utami, Evita Septiana Tyas
Economic Education Analysis Journal Vol 10 No 3 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i3.46832

Abstract

This study aimed to analyze the researcher's perception of research financial responsibility system, what factors make researchers feel difficulties and objections in conducting financial reports, and how to develop strategies to improve literacy of researchers' understanding to prepare financial reports. This type of research was descriptive qualitative. The research location is at Universitas Negeri Semarang. The total informants were 33 researchers who were taken by the technique of purposive sampling. Methods of data collection used interviews, observation and documentation. The data analysis technique used data reduction, data presentation and conclusion drawing. The results of study indicated that the preparation of accountability reports was very important in research, because it helped in monitoring the use of research funds, controlling expenditures, and making the use of research funds more effective and efficient. The obstacles that researchers face in preparing financial statements were the limited time of researchers, some expenses that could not be reported in the accountability system, as well as various regulatory changes. Efforts to overcome existing obstacles by reporting and consulting with related parties, namely the finance department, involved a team that was competent in finance and asked for help from related administrative staff and improved the financial literacy of researchers.
Perception of Financial Statement Preparation and Efforts to Increase Accountability Awareness Suprapti, Suprapti; Farliana, Nina; Utami, Evita Septiana Tyas
Economic Education Analysis Journal Vol 10 No 3 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i3.46832

Abstract

This study aimed to analyze the researcher's perception of research financial responsibility system, what factors make researchers feel difficulties and objections in conducting financial reports, and how to develop strategies to improve literacy of researchers' understanding to prepare financial reports. This type of research was descriptive qualitative. The research location is at Universitas Negeri Semarang. The total informants were 33 researchers who were taken by the technique of purposive sampling. Methods of data collection used interviews, observation and documentation. The data analysis technique used data reduction, data presentation and conclusion drawing. The results of study indicated that the preparation of accountability reports was very important in research, because it helped in monitoring the use of research funds, controlling expenditures, and making the use of research funds more effective and efficient. The obstacles that researchers face in preparing financial statements were the limited time of researchers, some expenses that could not be reported in the accountability system, as well as various regulatory changes. Efforts to overcome existing obstacles by reporting and consulting with related parties, namely the finance department, involved a team that was competent in finance and asked for help from related administrative staff and improved the financial literacy of researchers.
Co-Authors Nina Farliana Suprapti Suprapti