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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis TIJAB (The International Journal of Applied Business) Jurnal Pengabdian Magister Pendidikan IPA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi Peradaban ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen
Ayudia Sokarina
Universitas Mataram
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

 1 
Analisis Kritis Akuntabilitas Pengelolaan Dana Desa Berdasarkan Teori Konflik Karl Marx Dina Amalya Putri; Dwi Putra Buana Sakti; Ayudia Sokarina
E-Jurnal Akuntansi Vol 32 No 5 (2022)
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.2022.v32.i05.p20

Abstract

This study aims to critically analyze the accountability of village fund management in X Village based on Karl Marx's Conflict Theory. The method used is qualitative research with a single-case case study approach. Data analysis was carried out using Karl Marx's Conflict Theory. A total of 5 informants. The results of the study revealed that the implementation of village funds did not involve the community, there was dominance of the village head in decision making, budget markups, fictitious accountability reports, there was no openness of the village head and the submission of accountability reports was not timely. Theoretically, the results of this study justify the occurrence of conflict theory as a perspective in the context of managing village funds. The conflict here emphasizes the pluralistic nature of society and the imbalance in the distribution of power that occurs between various groups, because of the power possessed, the elite group also has the power to create regulations. Thus, it is necessary to establish a praxis in the form of transparent and process-oriented village fund management by involving the active participation of the community. Keywords: Accountability; Village Funds; Conflict Theory; Karl Marx.
Strategi Operasional Baitul Maal Wa Tanwil dalam Menghadapi Ketidakpastian Lingkungan Muhammad Helmi Falah; Lalu Hamdani Husnan; Ayudia Sokarina
E-Jurnal Akuntansi Vol 32 No 11 (2022)
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.2022.v32.i11.p19

Abstract

Previous studies related to the Baitul Maal Wa Tanwil (BMT) problem generally only made an inventory of the problems without connecting these various problems and their implications for BMT's strategy in developing its organization. Therefore, researchers used exploratory qualitative research methods to answer research questions using semi-structured interview methods, triangulation of sources and theory. This study aims to explore the operational strategy of BMT in carrying out its dual function. The results of the study reveal that the operational strategy of BMT is to focus on the role of baitul tamwil (business institution) by tending to override the role of baitul maal (social institution). This pragmatism is caused by various challenges such as limited funds, the many philanthropic institutions, overlapping regulations on zakat management by BMTs, and managerial competence. These challenges not only make BMT focus on its business institutions, but also make BMT focus on limited circles so that financial inclusion has not been achieved. Keywords: BMT; Pragmatism; Islamic Economics
IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan Endar Pituringsih; Ayudia Sokarina; Thatok Asmony
E-Jurnal Akuntansi Vol 33 No 8 (2023)
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.2023.v33.i08.p12

Abstract

The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability. Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.
Co-Authors Akram Ali Fikri Alma Fadilah Arifin, Rosyid Baiq Aprilia Dita Suwandi Dina Amalya Putri Dwi Putra Buana Sakti Endar Pituringsih Isnawati, Isnawati Lalu Hamdani Husnan Lenap, Indria Puspitasari Lilik Handajani Mariam Ulayya Mazni Abdullah Muhammad Helmi Falah Ni Putu Yoni Widiasih Nurabiah Saipul Arni Muhsyaf Siti Hawa Sonia Nuryati Sukma Dewi Suryantara, Adhitya Bayu Thatok Asmony Vinny Syifa Denada Yusli Mariadi Mariadi