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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana
Desak Made Mya Yudia Sari
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Managerial Accountability of Badan Usaha Milik Desa Wija Sari in Samsam Village: A Case Study Research Desak Made Mya Yudia Sari; I Putu Sudana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i02.p02

Abstract

This study aims to provide an in-depth understanding of a specific phenomenon and real situation regarding managerial accountability of Village-Owned Enterprise (BUMDesa) Wija Sari in Samsam Village. The methodology of this research is a descriptive interpretive employing Yin’s case study research approach. Qualitative data were collected through observations, interviews and documentation. The results of the study showed that the managerial accountability in BUMDesa Wija Sari in Samsam Village has been adopting practices with characteristics of transparency, honesty, integrity and consistency. Additionally, BUMDesa Wija Sari in Samsam Village also applies the characteristics of participation, sustainability, family and loyalty in the stage of planning, implementation and reporting. Keywords: Accountability, BUMDesa, planning, implementation, reporting.
Pengaruh PAD, DAU dan DAK pada Alokasi Belanja Modal dengan Pendapatan Per Kapita Sebagai Pemoderasi Desak Made Mya Yudia Sari; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p16

Abstract

Capital expenditures are budget expenditurse for acquisition of property, plant and other assets that provide benefits over one accounting period. Capital expenditure has an important influence on the economic growth of a region and helps moving the regional economy. Factors affecting capital expenditures include local revenues, general allocation funds and special allocation funds. The purpose of this study is to determine the effect of local revenues, general allocation funds, and special allocation funds in the allocation of capital expenditures in the regencies / cities in Bali and to determine whether the influence of local revenue, general allocation funds and special allocation funds on the allocation of capital expenditure is moderated by per capita income. The sample of this research is government of Regency / City in Bali during the period of 2012-2016, resulting in of 45 observation. Data analysis techniques used are multiple linier regression analysis and moderated regression analysis. Based on the results of the analysis it is known that the local revenue and special allocation funds have positive effects on the allocation of capital expenditure while the general allocation fund does not affect the allocation of capital expenditure. Per capita income does not moderate the effects of local revenue, general allocation funds and special allocation funds on capital expenditure allocations. Keyword: Original local government, general allocation funds, special allocation fund, percapita income, andcapital expenditure
Co-Authors Dewa Gede Wirama I Putu Sudana