Article Per Year (5 Year)
p-Index From 2019 - 2024
3.845
P-Index
This Author published in this journals
All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA)
Wiwik Andriani
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi Bisnis

 1 
FINANCIAL MANAGEMENT OF NAGARI OWNED ENTERPRISES (BUMNAG) AND ITS IMPACT ON COMMUNITY WELFARE Dandi Aprila; Wiwik Andriani; Rangga Putra Ananto
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.4461

Abstract

Background: Based on the initial observations that have been made, it was found that the application of the principle of transparency in the management of BUMNag in Nagari X had not been appropriately implemented because many programs from BUMNag were unknown to the public even though the program was already running. This is caused by the need to disseminate information to the public by BUMNag. Then, based on data accessed through the official Nagari website, there have yet to be any financial reports that the public can access. Furthermore, based on observations, no vision and mission of BUMNag could describe the commitment of BUMNag in Nagari X. The governance of BUMNag should pay attention to applying the principle of transparency to information as a form of accountability to the public. The duties and responsibilities carried out by BUMNag in Nagari X have yet to be carried out following the rules stipulated in Dharmasraya Regent Regulation Number 42 of 2018 concerning Nagari-Owned Enterprises. A business entity, if managed properly, will certainly be able to provide benefits to various parties and can have a positive influence on village development, community welfare, and others.Purpose: This study aims to determine and explain the influence of accountability, transparency, and organizational commitment in managing Nagari-Owned Enterprises (BUMNag) funds on people's welfare.Research Method: The research method uses a quantitative approach. The population in this study is the strata of society in Nagari X. The selection of samples was made by stratified random sampling technique with 98 respondents.Research Results: The results showed that accountability, transparency, and organizational commitment in the management of Nagari-Owned Enterprises (BUMNag) funds positively improved community welfare.Novelty: This research is the first study to discuss the financial management of BUMNAg and its impact on people's welfare using qualitative methods.
Co-Authors - Johan Afridian Wirahadi Ananto, Rangga Putra Andani Eka Putra Anisa Zelvia Safitri Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Bella Kurnia Putri Dandi Aprila Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova Gusmita Sofia Gustati Gustati Hendri Wira Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Megawati Nawara Putri Melati Sukma Ayu Mustika, Rasyidah Nur’aini Rahmadani Rini Frima Roni Putra Roni Putra Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Zahara Zahara Zahara Zalida Afni