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All Journal Eksistansi Jurnal Akademi Akuntansi (JAA)
Sukmini Hartati
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Akuntabilitas Publik Dari Aspek Pembukuan, Inventarisasi, dan Pelaporan Aset Tetap Sukmini Hartati; Choiruddin .; Hadi Winarko; Rita Martini
EKSISTANSI Vol. 9 No. 1 (2020): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to analyze the effect of the administration of fixed assets on public accountability. The sample used was 30 OPD in Palembang. The analytical technic used is multiple regression analysis. The novelty of this research, the administration of fixed assets analyzed refers to Permendagri Number 19 of 2016, covering the dimensions of bookkeeping, inventory and reporting. Public accountability is seen from the accountability of policies, programs, processes, as well as honesty and law. The results showed partially that the inventory and reporting variables had a positive and significant influence while bookkeeping did not have a positive and significant influence on the public accountability, and simultaneously had significant effect.
SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN SEMBAWA Rita Martini; Naufal Lianto; Sukmini Hartati; Zulkifli Zulkifli; Endah Widyastuti
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8364

Abstract

The purpose of this research was to analysis the influence of government internal control system (GICS), consists of the control environment, risk assessment, control activities, information and communication, and monitoring control to accountability of village fund finance management. Sample was determined by using purposive sampling that were village government who holds a position in finance village fund in Sembawa District Banyuasin Regency, South Sumatra Province. The data were collected through questionnaires. The respondents are the head of the village, the secretary of the village, the treasurer of the village, section head, and village consultative agency. The data were analyzed by multiple linear regressions. The results showed that partially and simultaneously GICS components have significant effect on the accountability of village fund finance management.
Co-Authors Choiruddin . endah widyastuti Hadi Winarko Naufal Lianto Zulkifli Zulkifli