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All Journal SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi Peradaban
Rifqa Ayu Dasila
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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PENGARUH TRANSPARANSI KEUANGAN DESA TERHADAP PENGELOLAAN BANTUAN LANGSUNG TUNAI DANA DESA Nispa Sari; Rifqa Ayu Dasila; Altri Wahida
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32881

Abstract

This study aims to determine the effect of village financial transparency (X) on the management of village fund cash transfers during the pandemic (Y). The data used are primary data by using a questionnaire. The sampling technique used purposive sampling method with a total sample of 95 respondents, namely village officials and several communities receiving village BLT-DD. The data collection technique was a census where all villages in Bajo Barat District were 9 villages. This study uses quantitative research methods and simple linear regression analysis. The results showed that village financial transparency had a positive and significant effect on the management of direct cash assistance from village funds during the covid 19 pandemic. Keywords: village financial transparency, management of direct cash assistance from village funds during the pendemic
Pengaruh Aksesibilitas Laporan Keuangan dan Pengendalian Internal terhadap Akuntabilitas Pengelolaan Keuangan pada SKPD Kota Palopo Nispa Sari; Rifqa Ayu Dasila; Tyara Sari
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4065

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh aksesibilitas laporan keuangan dan pengendalian intern terhadap aksesibilitas pengelolaan keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Palopo. Populasi penelitian ini terdiri dari staf sub keuangan, bendahara dan keuangan dan sampel penelitian adalah kuesioner 60. Metode analisis data yang digunakan adalah uji Validitas dan Reggression, uji asumsi klasik yang digunakan, uji normalisasi data, uji kolinearitas dan uji hipotesis parsial. t dan simultan-f . Hasil penelitian menunjukkan bahwa secara parsial aksesibilitas tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan keuangan, namun pengendalian intern berpengaruh positif terhadap akuntabilitas pengelolaan keuangan pada Satuan Kerja Perangkat Daerah (SKPD). Kata Kunci: Akuntabilitas laporan keuangan, pengendalian intern dan Aksesibilitas pengelolaan keuangan
Co-Authors Altri Wahida Nispa Sari Nispa Sari Tyara Sari