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Implementasi Sistem Pengendalian Intern, Transparansi dan Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) pada Akuntabilitas Keuangan Desa Putu Putri Prawitasari; Made Ratih Nurmala Sari; Ayu Indira Dewiningrat; Ni Putu Ari Krismajayanti
Syntax Idea Vol 5 No 12 (2023): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i12.2701

Abstract

The realization of village financial management accountability is related to the existence of internal control, transparency and implementation of the Application Siskeudes. The purpose of the study was to determine the effect of internal control, transparency and the application of the Village Financial System Application (Siskeudes) on village financial accountability. The research to be carried out is a descriptive research type and uses a quantitative approach that describes the behavior of respondents regarding the influence of the Internal Control System, Transparency, and Application SISKEUDES on Village Financial Accountability in Badung Regency, Bali. The technique used in sampling in this study is a convenience sampling technique. The results showed that internal control, transparency and application Siskeudes had a positive effect on village financial accountability. The better the internal control, transparency and implementation Siskeudes, the higher the accountability of village finances. The importance of research results as an evaluation material for the village apparatus of Badung Regency in particular and the community regarding how the management is accountable so that it can create prosperity for the public interest.
Challenges and strategies to encourage women to be entrepreneurs in the industrial revolution era Gede Sri Darma; Ni Putu Ari Krismajayanti
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2663

Abstract

The entrepreneurship sector is one of the business sectors that become a choice for women. In the economic industry of Indonesia, women are actively contributing to small, medium, and large enterprises. The government of Indonesia supports women entrepreneurs to increase the economic welfare of the country. Unfortunately, Indonesia has entered a digital revolution called Industrial Revolution 4.0. One technological advancement today which integrates with the physical, digital and biological world makes fundamental changes to everyday human activities and life. However, this development era is still often hampered due to constraints for women to be entrepreneurs. This research aimed to know if the Educational Factors, Dual Role Factors, and Socio-Cultural Factors be the main challenges for women entrepreneurs. It used the Structural Equation Modelling method and AMOS 26 program. In addition, it obtained strategies to encourage women to be entrepreneurs. Therefore, it showed that the educational factor is not a main constraint and challenge for women entrepreneurs. Women have multiple roles as housewives and women entrepreneurs in the business field. However, this research results obtained that dual role factors are the main constraint for women entrepreneurs, especially in Desa Adat Kuta. Furthermore, improving skills to understand the Internet of Things technology, utilizing digital technology to improve productivity and competitiveness, utilizing e-commerce as a place for creating a business, and participating in entrepreneurship seminars or events supported by the government to face the industrial revolution were the strategies to encourage women to be entrepreneurs in Industrial Revolution 4.0.