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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
siswadi, usep
STIE La Tansa Mashiro, Rangkasbitung
Economics, Econometrics & Finance

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PENGARUH ALOKASI DANA DESA TERHADAP JUMLAH PENDUDUK MISKIN DI KABUPATEN LEBAK Usep Siswadi; Firmansyah Firmansyah; Tian Septiantini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.583

Abstract

Poverty always attracts the attention of various groups, both academics and practitioners. Various theories, concepts and approaches are constantly being developed to uncover the curtain of the "mystery" of poverty. Indonesia, the problem of poverty is a social problem that is always relevant to be studied continuously. This is not only because the problem of poverty has been around for a long time and is still present in our midst now, but also because now the symptoms are increasing in line with the multidimensional crisis that is still faced by the Indonesian people.Management of village fund allocations must fulfill several management principles, each activity whose funding is taken from village fund allocations must go through open planning, implementation and evaluation on principle. Allocation of village funds must be used with the principle of frugality, direction and control, all activities and use of village fund allocations can be accounted for administratively, technically and legally. The types of activities that will be funded through village fund allocation are expected to be able to improve community service facilities, in the form of fulfilling the basis, strengthening village institutionalization and other activities needed by the village community through decision-making through deliberation.In order to increase empowerment, prosperity and equitable development in rural areas through district, provincial and central government budget funds, the district government. Provinces and centers need to realize in the APBD 10% each for village allocation funds. By allocating 10% of the funds, it is hoped that welfare and equitable development in the village can become a reality. The creation of equal distribution of development, especially in rural areas through the provincial government budget funds and the central government of 10%, will achieve a level of welfare and standard of living for people living in rural areas.The design of testing this hypothesis is assessed by the income of the null hypothesis and alternative hypotheses, the research of statistical tests and the calculation of the value of statistical tests, the calculation of hypotheses, the determination of a significant level and drawing conclusions.The hypothesis that will be used in thi
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KELEMBAGAAN DESA TERHADAP PELAYANAN MASYARAKAT DESA CIDADAP KECAMATAN CURUGBITUNG Usep Siswadi; Nurhaini Nurhaini; Evi Jayanti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.572

Abstract

This study aims to examine the variable Accountability of Village Funds Management (X1) and Village Institutions (X2) that can affect the Community Services (Y) of Cidadap Village in Curugbitung District. The method used is descriptive quantitative with a population of Cidadap Village in Curugbitung District totaling 40 people consisting of RT, RW and Community Leaders. The Village Government must produce evidence of the realization of the accountability that becomes the Village Financial Aspect report, this report is the result of a Village Financial Management circulation, or starts from the level of planning, and budgeting, implementing and administering to reporting and taking responsibility for village financial management. The budget allocated from the Regional or Municipal Government to the Village originating from the Budget section of the central and regional financial considerations received by the region or city in order to support all fields in the community in the use of Village Fund Allocation, Techniques using Test Validity, Test Reliability. And Test Prerequisite Research with Classical Assumption Test. The Hypothesis Test consists of Multiple Linear Regression Analysis Test, Determination Coefficient Test, Correlation Analysis Test, and Partial t Test and Simultaneous Test f.Based on the results of research in the First Hypothesis states that the results of the test tcount 5.887 ttable 2.024 H1 received by having a significant value of 0,000 0.05 H0 rejected means that the variable Accountability of Financial Management Village Fund Allocation has a significant effect on Community Services in the Village of Cidadap in Curugbitung District, the Second Hypothesis states that the test results of tcount 4.288 ttable 2.024 H2 Received by having a significant value of 0,000 0.05 H0 is rejected, it means that the Village Institution variable has a significant effect on the Community Service in Cidadap Village in Curugbitung District and the Third Hypothesis states that the results of the f test show that the fcount 33.27 ft. H3 is accepted by having a significance value of 0,000 0.05 H0 rejected meaning that the Village Fund Allocation (X1) and Village Institution (X2) variables have a significant effect on the Village Community Services (Y) in Curugbitung District
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLA DANA DESA Fazriatin Nufus; Usep Siswadi; Firmansyah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Village Funds are funds used to finance government administration, implementation of development, community development and empowerment of rural communities with the aim of studying or knowing the effect of Utilization of Information Technology, Reporting Systems, and Community Participation on Accountability of Village Fund Management in Warunggunung District in 2022. This study uses quantitative methods. The population used in this study were 40 respondents in the warunggung sub-district. Sampling using purposive sampling method using primary data, primary data in this study is data in the form of data from the distribution of questionnaires. The research data were analyzed using multiple linear regression analysis method with the help of SPSS version.24. The results of this study found that the Information Technology Utilization Variable partially affected the Accountability of Village Fund Management, partially the Reporting System Variable had an effect on the Accountability of Village Fund Management, and the Community Participation variable had no effect on Village Accountability. Fund Management. and Simultaneously the Variables of Utilization of Information Technology, Reporting Systems and Community Participation have a significant effect on Village Fund Management Accountability.
PENGARUH PERTUMBUHAN EKONOMI, DANA BAGI HASIL,DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH DI PROVINSI BANTEN Haerul Anwar; Usep Siswadi; Firda Mufidah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

This study has a purpose, namely to determine the effect of Economic Growth, Profit Sharing Funds and the Remaining Budget Financing on Budget Allocation in 8 Regencies/Cities in Banten Province in 2016-2020. This research is motivated by the existence of fiscal imbalances between each region and the not yet optimal value of Economic Growth, Profit Sharing Funds and Excess Budget Financing in regions in the Regency / City in Banten Province so that it will affect the value of the Capital Expenditure Budget Allocation. The data used in this study is secondary data sourced from the Central Statistics Agency of Banten Province. The results of the t-count study show that the variable of economic growth and profit sharing has a significant effect. partial effect on capital expenditures, while the remaining over budget financing does not partially affect capital expenditures. The f test shows that all variables have a simultaneous effect. The results showed that economic growth had no effect on capital expenditures, profit-sharing funds had a positive and significant effect on capital expenditures, the remaining excess budget financing had a positive and significant effect on capital expenditures.
PENGARUH PENDAPATAN ASLI DESA (PADES), DANA DESA (DD), DAN ALOKASI DANA DESA (ADD) TERHADAP BELANJA DESA PADA 10 KECAMATAN DI KABUPATEN LEBAK Nurpadilah; Usep Siswadi; Firmansyah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Village expenditures are expenditures from village accounts that are used to fund village implementation with the aim of meeting development needs as agreed in village deliberations and according to the Regency/City Government, Provincial Government, and Central Government. This study aims to examine and analyze the effect of Village Original Income (PADes), Village Funds (DD), Allocation of Village Funds (ADD) to Village Expenditures in 10 Districts in Lebak Regency for the 2021 Period. The method used in this study is the quantitative method. The sample of this research is 40 villages that have Village Original Income (PADes), Village Funds (DD), Village Fund Allocation (ADD) and Village Expenditures in 10 Districts in Lebak Regency for the 2021 Period. And using purposive sampling technique.. The result showed that there was no effect of Village Origional Income (PADes) on Village Expenditures partially, while the Village Fund (DD) and Village Fund Allocation (ADD) variabels partially affected Village Expenditures. The F test has a significant effect between Village Origional Income (PADes), Village Funds (DD), and Village Fund Allocation (ADD) on Village Expenditures simultaneously.
Co-Authors Evi Jayanti Fazriatin Nufus Firda Mufidah Firmansyah, Firmansyah Haerul Anwar Nurhaini, Nurhaini Nurpadilah Tian Septiantini