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All Journal Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat JETBIS
Nelia Fariani
Universitas Swadaya Gunung Jati
Arts Humanities Astronomy Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Improving accountability of village funds through village financial management based on government accounting standards Ida Rosnidah; Arinal Muna; Ayatulloh Michael Musyaffi; Nelia Fariani
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v5i1.1957

Abstract

The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.
Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Dian Nurazizah; Fatima Azahra; Wildaniyahtul Jannah; Moh. Yudi Mahadianto; Nelia Fariani
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.100

Abstract

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.
Co-Authors Arinal Muna Dian Nurazizah Fatima Azahra Ida Rosnidah Moh. Yudi Mahadianto Musyaffi, Ayatulloh Michael Wildaniyahtul Jannah