Article Per Year (5 Year)
p-Index From 2019 - 2024
1.286
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL Academy of Education Journal Ulumuddin : Jurnal Ilmu-ilmu Keislaman Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Journal Competency of Business Journal of Public and Business Accounting Indo-Fintech Intellectuals: Journal of Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Citra Ayudiati
Universitas Cokroaminoto Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Public and Business Accounting

 1 
Antecedent dan Konsekuensi Akuntabilitas Keuangan Desa Citra Ayudiati; Endarwati
Journal of Public and Business Accounting (JoPBA) Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.675 KB) | DOI: 10.31328/jopba.v1i2.117

Abstract

Abstract. This study provides an overview of several variables affecting the antecedent level, as well as the consequences of the Village Financial Accountability faktor on other faktors to help understanding the good patterns of the Village Financial Accountability. The subjects of this study were the Village Heads and the members of Rural Technical Staff of Financial Management (PTPKD), consisting of the Village Secretary, Section Head and Treasurer, where the number of PTPKD members determined by a Village Head Decree from 14 villages with each village consisting of 6 correspondents. Therefore, the total correspondents were 84 people. The results showed that the better the level of human resources is, the better the level of accountability of village financial reports is. Beside that, a good understanding of accounting will increase the accountability of village financial reports. The accountability of the Village Financial Report will have a real impact on publik trust and increased publik trust will also have an impact on the level of participation. Furthermore, the use of IT has no influence on the Accountability of Village Financial Statements, and the Accountability of Village Financial Statements does not affect participation. Keywords: Antecedent, Accounting Understanding, Use of TI, Public Trust, Participation, Accountability of Financial Statements
Co-Authors - Surifah Agus Suprianto Alfinda Damayanti Atika Putriana Daluti Delimanugari Diva Meizahra Aulia R Efriani Endarwati Endarwati Endarwati Ethika Kirana Putri Ethika Kirana Putri Fifianawati Fifianawati Gita Apriliana Hesti Irna Rahmawati Mohtar Khudori Musaropah, Umi Retno Kurnianingsih Rubini Suharto Suharto Tri Nur Wahadah Tri Nur Wahadah Wendri Rusli