Garuda - Garba Rujukan Digital

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) TAHUN 2016 Rizal Rizal; Sri Adella Fitri; Devi Rantika
JURNAL AL-IQTISHAD Vol 14, No 1 (2018): AKUNTABILITAS DAN KINERJA KEUANGAN
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v14i01.5457

Akuntabilitas dan transparansi pengelolaan anggaran pendapatan dan belanja nagari (APB Nagari) tahun 2016 pada kantor wali nagari Balimbing menjadi perhatian khusus sejak Pemerintah Nagari memperoleh kucuran dana langsung dari pemerintah pusat. Pemerintah nagari Balimbing belum mempublikasikan laporan pertanggungjawaban pelaksanaan realisasi anggaran kepada masyarakat secara tertulis. Berdasarkan peraturan menteri dalam negeri nomor 113 tahun 2014 tentang pengelolaan keuangan desa pada bab V pasal 40 ayat 1 dan 2 bahwa laporan pertanggungjawaban realisasi anggaran harus dipublikasikan melalui media informasi yang mudah diakses oleh masyarakat. Media informasi tersebut antara lain papan pengumuman, radio komunitas, dan media informasi lainnya. Tujuan dari penelitian ini adalah untuk mengetahui akuntabilitas dan transparansi pengelolaan anggaran pendapatan dan belanja nagari (APB Nagari) tahun 2016 pada nagari Balimbing.Jenis penelitian yang digunakan dalam penelitian ini adalah field reserch atau penelitian lapangan. Metode yang digunakan deskriptif dengan pendekatan kualitatif. Pengumpulan data penulis melakukan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pemerintah nagari Balimbing kecamatan Rambatan Kabupaten Tanah Datar sudah menerapkan prinsip akuntabilitas dan transparansi dalam pengelolaan APB Nagari. Secara umum akuntabilitas dan transparansi sudah mulai diterapkan dengan baik. Namun, masih ada beberapa indikator dari kriteria akuntabel dan transparan yang belum terpenuhi oleh pemerintah nagari Balimbing.Kata Kunci: Akuntabilitas, Transparansi, Pengelolaan APBDes

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) TAHUN 2016 Rizal Rizal; Sri Adella Fitri; Devi Rantika
JURNAL AL-IQTISHAD Vol 14, No 1 (2018): AKUNTABILITAS DAN KINERJA KEUANGAN
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v14i01.5457

Akuntabilitas dan transparansi pengelolaan anggaran pendapatan dan belanja nagari (APB Nagari) tahun 2016 pada kantor wali nagari Balimbing menjadi perhatian khusus sejak Pemerintah Nagari memperoleh kucuran dana langsung dari pemerintah pusat. Pemerintah nagari Balimbing belum mempublikasikan laporan pertanggungjawaban pelaksanaan realisasi anggaran kepada masyarakat secara tertulis. Berdasarkan peraturan menteri dalam negeri nomor 113 tahun 2014 tentang pengelolaan keuangan desa pada bab V pasal 40 ayat 1 dan 2 bahwa laporan pertanggungjawaban realisasi anggaran harus dipublikasikan melalui media informasi yang mudah diakses oleh masyarakat. Media informasi tersebut antara lain papan pengumuman, radio komunitas, dan media informasi lainnya. Tujuan dari penelitian ini adalah untuk mengetahui akuntabilitas dan transparansi pengelolaan anggaran pendapatan dan belanja nagari (APB Nagari) tahun 2016 pada nagari Balimbing.Jenis penelitian yang digunakan dalam penelitian ini adalah field reserch atau penelitian lapangan. Metode yang digunakan deskriptif dengan pendekatan kualitatif. Pengumpulan data penulis melakukan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pemerintah nagari Balimbing kecamatan Rambatan Kabupaten Tanah Datar sudah menerapkan prinsip akuntabilitas dan transparansi dalam pengelolaan APB Nagari. Secara umum akuntabilitas dan transparansi sudah mulai diterapkan dengan baik. Namun, masih ada beberapa indikator dari kriteria akuntabel dan transparan yang belum terpenuhi oleh pemerintah nagari Balimbing.Kata Kunci: Akuntabilitas, Transparansi, Pengelolaan APBDes

ANALISIS TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Kabupaten Pasaman Barat) Sri Adella Fitri
Tamwil Vol 3, No 1 (2017)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v3i1.1078

In determining the opinion given by BPK, Kabupaten Pasaman Barat obtained an increase in opinion from 2007 to 2011. In determining the opinion given by the CPC in 2007 obtained disclaimer opinion, 2008 disclaimer opinion, 2009 obtained disclaimer opinion, 2010 obtained WDP opinion, and on in 2011 obtained a WDP opinion. Whether by gaining this opinion, the government's financial statements have reflected the report with really good disclosures and whether with the opinion of the West Pasaman district government could change it to be even better or even mediocre. This research is a research using field research research or field research using case study research method at Pasaman Barat Regency Government. The type of research is descriptive analysis because in this research will do an analysis on the level of disclosure of Local Government Financial Report based on the Financial Report of Pasaman Barat Regency Government. The average information disclosure presented in the Local Government Financial Statements per year is quite good, the account details are also quite good, but there are no further standards and rules regarding the breadth of information and account details that should be disclosed in local government financial statements.

ANALISIS KUALITAS PELAYANAN AKADEMIK DAN ADMINISTRASI TERHADAP KEPUASAN MAHASISWA DAN ALUMNI PADA MASA PERALIHAN SEKOLAH TINGGI AGAMA ISLAM NEGERI (STAIN) MENJADI INSTITUT AGAMA ISLAM NEGERI (IAIN) BATUSANGKAR Sri Adella Fitri
al-fikrah: Jurnal Manajemen Pendidikan Vol 5, No 2 (2017)
Publisher : IAIN Batusangkar

So far, various performance measurements have been done by IAIN Batusangkar, for example, through Annual Working Report, which illustrates the achievement of targets that have been planned. The development of one of the performance measurements that focuses on measuring the performance of non-financial IAIN is from the consumer view-point namely the students and alumni. It is expected to be able to provide comprehensive improvement on the satisfaction of students and alumni on the quality of service that has been given IAIN, good quality of administration services, quality of service teaching and learning process and all academic processes that have been experienced. This research is a field research i.e., descriptive quantitative, that is explaining satisfaction and loyalty of the students and alumni to the quality of academic and administrative services in the transition period from State College for Islamic Studies (STAIN) to become State Institute for Islamic Studies (IAIN) Batusangkar. Based on the calculation of the students' and the alumni's satisfaction, it was found that the obtained total satisfaction was 67.96%, and 76.84%. It means that the consumers' satisfaction (in this case students' and alumni's) on the performance of IAIN Batusangkar has not satisfactory.

Satuan Pengawasan Internal : Harapan dan Realita Sri Adella Fitri; Eficandra; Mega Rahmi; Sulastri Caniago; Yosep Eka Putra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the role of internal control at PTKIN X in West Sumatra. Thework environment at PTKIN X in West Sumatra can cause differences in mindsets,perspectives, values that are believed to be, and the way a person does work. This willcertainly result in the supervision carried out, whether the implementation of supervisionis as expected, or vice versa. The type of research conducted is field research using asurvey approach. Researchers dig up information through in-depth interviews of therespondents (in-depth interviews). The results obtained from the supervision have beencarried out in various stages, starting from socialization to the overall implementationstage. Supervision is carried out by combining the pattern of Preventive audit with postaudit. The implementation of supervision at PTKIN X is carried out with the support of theleadership in various aspects, ranging from completeness, completeness of facilities andinfrastructure, maximum human resource development and flexibility in the developmentof supervision programs. The Internal Supervision Unit will become a functioning organwhen all elements have understood the meaning of the existence of supervision, withoutany supervision over the duties and functions of the Internal Audit Unit.

THE IMPORTANCE OF APPLYING ACCOUNTING TO THE ISTIQAMAH SIMAWANG ISLAMIC BOARDING SCHOOL Sri Adella Fitri; Yuza Afina; Tari Durti; Suci Putri Ayu; Steffani Amelia; Rahmad Dani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to find out how accounting is applied at the Istiqomah Simawang Islamic Boarding School with reference to ISAK 35 which regulates the presentation of non-profit organization financial statements. Presentation of financial statements includes balance sheet and statement of comprehensive income, statement of changes in net assets, cash flow and notes to financial statements. Research at the Istiqomah Simawang Islamic boarding school shows that Islamic boarding schools use Islamic boarding school accounting guidelines in preparing financial reports.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search