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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi Jambura Science of Management Jambura Accounting Review MONSU'ANI TANO Jurnal Pengabdian Masyarakat Ideas: Jurnal Pendidikan, Sosial dan Budaya Economics and Digital Business Review JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Mopolayio : Jurnal Pengabdian Ekonomi VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi
Muliyani Mahmud
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Other

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Journal : Jambura Science of Management

 1 
Influence Financial Management and Use Accounting Information Technology in the Preparation of BUMDes Financial Statements Ani Putri; Harun Blongkod; Muliyani Mahmud
Jambura Science of Management Vol 6, No 2 (2024): Jambura Science of Management - July 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jsm.v6i2.24394

Abstract

Purpose: This study aimed to investigate how financial management and the utilization of accounting information technology influence the creation of financial results statements.Design/Methodology/Approach: This study utilized a quantitative methodology using a Likert scale questionnaire to collect primary data. A saturated sample or survey technique was used to obtain a sample of 27 BUMDes with a total of 202 respondents. Testing the research hypothesis using the AMOS 24 tool.Findings:The findings indicated that financial management lacked a beneficial and notable influence on the enhancement of BUMDes financial reporting. Conversely, the adoption of information related to accounting technology demonstrated a positive and noteworthy impact on the development of BUMDes financial reports. Furthermore, when considered together, both financial management and the adoption of accounting information technology exhibited a positive and noteworthy influence on the development of BUMDes financial reports, as elucidated by the 90.2% R-square value. In comparison, the remaining 9.8% was attributed to external variables beyond the scope of the study in Bone Bolango Regency, Gorontalo Province. 
Co-Authors Abdul Wahab Podungge Ani Putri FAHREZAL ZUBEDI Ferra Meilisa Friska Talib Hartati Tuli Hartati Tuli Harun Blongkod Helton Wira Nugraha R.A Umar Ince Sefrianti Dahlan Indra Wijaya Hamzah Isna Ahmad Mattoasi Mattoasi Mattoasi, Mattoasi Maya Wulandari Iskandar Melia Mutiya Harun Nilawaty Yusuf Nilawaty Yusuf Nina Atrina Kudusia Niswatin Noholo, Sahmin Novianty Djafri Nursela Koniyo Nur’Ain Husa Nur’azizah Bungalo Octavia Hulkiba Raflina Yuniarti Dai Rahmawati Bilatula Rahmayana Rahmayana Rizaldy Saputra Ahmad Sahnim Noholo Sri Aprilindah Uno Sri Devianti Ibrahim Sri Hapsa Uge Sriwahyuning Yusuf Sulistian Mangopa Tri Handayani Amaliah, Tri Handayani William Indra S. Mooduto Windy Riko Angguda Yuditia Tilameo Yulinda Djasman Lameo Yuni Ardianah Zakir Gunibala Zulkifli Bokiu Zulkifli Bokiu