Ahmad Rifai
Fakultas Ekonomi dan Bisnis Universitas Mataram

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Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) Ahmad Rifai; Biana Adha Inapty; Rr Sri Pancawati M.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.108 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p01

Abstract

The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues. Keywords: Absorption budget, planning, regulation, coordination, implementation
DETERMINAN AKUNTABILITAS LAPORAN KEUANGAN YAYASAN PONDOK PESANTREN Amnaniwati; Siti Aisyah Hidayati; Ahmad Rifai
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 8 No. 3 (2022): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.723 KB)

Abstract

The research was conducted to analyze the effect of trust, transformational leadership, human resource competency and internal control systems on financial reporting accountability. The population and research sample are members who are members of the working group of the Madrasah aliyah Nahdlatul Wathan Central Lombok. This research is a quantitative research with data processing methods using IBM SPSS Statistics25. The results of the study show that trust, transformational leadership and human resource competence do not affect the accountability of Islamic boarding schools' financial reports. In contrast to the internal control system which affects the accountability of financial reports.