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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Mahasiswa Akuntansi
Rr. Sri Pancawati
Universitas Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Keharmonisan dalam Pengelolaan Keuangan Desa dalam Mewujudkan Good Governance Agus Wahyudi; Rr. Sri Pancawati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 2 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.912 KB)

Abstract

Abstract This study aims to analyze the harmony in village financial management in realizing good governance which is seen from the principles of trans parency, accountability, and participatory. This research is a qualitative research using interpretive paradigm with informants namely the Village Head, Village Secretary, Section Head, Village Consultative Agency, and Community. The findings indicate that village financial management starting from the planning, implementation, administration, reporting, and accountability stages has proceeded in according to the principles of transparency, accountability and participatory compliance with the laws and regulations derived from it. Abstrak Penelitian ini bertujuan untuk menganalisis tentang keharmonisan dalam pengelolaan keuangan desa dalam mewujudkan good governance yang dilihat dari asas transparansi, akuntabilitas, dan partisipatif. Penelitian ini merupakan penelitian kualitatif dengan menggunakan paradigma interpretif dengan informan yakni Kepala Desa, Sekretaris Desa, Kepala Seksi, Badan Permusyawaratan Desa, dan Masyarakat. Temuan menunjukkan bahwa pengelolaan keuangan desa mulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban telah berjalan sesuai dengan asas-asas transparansi, akuntabilitas, dan partisipatif yang sesuai dengan Undang-Undang dan peraturan turunannya
Determinan Kualitas Laporan Keuangan Badan Penanggulangan Bencana Daerah Provinsi NTB (Studi Kasus Pada BPBD Se-Provinsi Nusa Tenggara Barat) Aminuddin; Rr. Sri Pancawati
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1092

Abstract

This research aims to determine the determinants of the quality of financial reports of regional disaster management agencies in NTB province. Raised several issues including the implementation of SIA, SAP, quality of human resources, internal control, and organizational commitment whether they have an influence on the quality of the financial reports of the Regional Disaster Management Agency of NTB Province. The method used in sampling was non probability sampling with a saturated sample method. A total of 17 BPBD offices in NTB province were used in this research. The data used is questionnaire data by taking questionnaire data with the time period 2018-2022. The results of this research show that the SIA (X1), SAP (X2) and internal control (X4) variables have a positive and significant influence on the quality of the NTB Province BPBD financial reports. Meanwhile, the HR quality variables (X3) and (X5) have a positive but not significant influence on the quality of the NTB Province BPBD financial reports.
Co-Authors Agus Wahyudi Aminuddin