Article Per Year (5 Year)
p-Index From 2019 - 2024
1.259
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Peradaban
Nispa Sari
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palopo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Peradaban

 1 
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS DANA DESA Nispa Sari Sari; Rifqa Ayu Dasila; Sahrir
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28874

Abstract

Accountability is very important for the Village Government, this is because it involves responsibility for managing village funds in an efficient, effective, fair, and transparent manner by involving the community. This study aims to determine the effect of the internal control system and the competence of the village apparatus on the accountability of village funds. The research was conducted at the Village Office in the Kecamatan Ponrang Selatan. The population is a village in the Kacamatan Ponrang Selatan. Based on the purposive sampling method, the research sample used was 64 respondents. The data analysis technique in this study is multiple linear regression. The results showed that the internal control system had a significant positive effect on the accountability of village funds, the competence of the village apparatus had a significant positive effect on the accountability of village funds.
PENGARUH TRANSPARANSI KEUANGAN DESA TERHADAP PENGELOLAAN BANTUAN LANGSUNG TUNAI DANA DESA Nispa Sari; Rifqa Ayu Dasila; Altri Wahida
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32881

Abstract

This study aims to determine the effect of village financial transparency (X) on the management of village fund cash transfers during the pandemic (Y). The data used are primary data by using a questionnaire. The sampling technique used purposive sampling method with a total sample of 95 respondents, namely village officials and several communities receiving village BLT-DD. The data collection technique was a census where all villages in Bajo Barat District were 9 villages. This study uses quantitative research methods and simple linear regression analysis. The results showed that village financial transparency had a positive and significant effect on the management of direct cash assistance from village funds during the covid 19 pandemic. Keywords: village financial transparency, management of direct cash assistance from village funds during the pendemic
Co-Authors Altri Wahida firda firda Izal Zahran Mardah Mardah Rifqa Ayu Dasila Rifqa Ayu Dasila Septiani Septiani Sulisda Parinding Zikra Supri