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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis EKSYA: Jurnal Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi
Achyat Budianto
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Economics, Econometrics & Finance Environmental Science

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ANALISIS AKUNTABILITAS DANA DESA DI DESA ALANG-ALANG KECAMATAN MUARA SABAK TIMUR KABUPATEN TANJUNG JABUNG TIMUR TAHUN ANGGARAN 2020-2022 Tika Andriani; Usdeldi; Achyat Budianto
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1759

Abstract

Accountability in accounting is a form of responsibility of the accountant, or report maker for the reports made. Accountability is the basis of financial reporting in government which is based on the public's right to know and receive explanations regarding the collection of resources and their use. This research aims to analyze planning, implementation and accountability for village fund accountability in Alang-Alang Village, Muara Sabak Timur District, East Tanjung Jabung Regency for the 2020-2022 Fiscal Year. The research uses a qualitative approach based on postpositivism philosophy. The object of this research is the accountability of village fund reports based on the 2020-2021 village income and expenditure budget (APBDes). Data collection techniques use interviews, observation and documentation. Based on general research findings, the planning stage for managing village funds carried out by the Alang-Alang Village government has been carried out in an accountable manner because it went through a process starting from deliberation involving the community until it was handed over to the sub-district authorities. Implementation of village funds is carried out by developing a priority scale for villages and communities in the fields of development, community empowerment and humanitarian assistance to the community. Accountability for the implementation of village funds is demonstrated by activity reports and village financial reports. Meanwhile, accountability for the management of village funds is considered to be still not accountable because the Alang-Alang Village government does not print banners so that the public can see the realization of the budget carried out by the Alang-Alang village government.
PERAN SERTIFIKASI HALAL TERHADAP PENINGKATAN PENJUALAN PADA UMKM DI KECAMATAN TELANAI PURA JAMBI Alif Mursadad; Sissah, Sissah; Achyat Budianto
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 5 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v5i2.2958

Abstract

Pokok permasalahan dalam skripsi ini adalah apakah UMKM di Kecamatan Telanai Pura telah menjalankan bisnisnya dengan prinsip syariat islam dan apa peran sertifikasi halal terhadap penjualan pada produk di UMKM Kecamatan Telanai Pura. Tujuan pembahasan ini untuk mengetahui apakah UMKM di Kecamatan Telanai Pura telah menjalankan bisnisnya dengan prinsip syariat islam dan apakah ada peran sertifikasi halal terhadap penjualan produk yang ada pada UMKM di Kecamatan Telanai Pura. Penelitian ini merupakan penelitian lapangan dengan menggunakan metode kualitatif. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Narasumber dari wawancara ini terdiri dari 10 UMKM yang ada pada Kecamatan Telanai Pura Jambi. Hasil dari penelitian ini adalah UMKM di Kecamatan telanai pura telah menjalankan bisnisnya dengan prinsip syariat islam dan sertifikasi halal berperan penting terhadap peningkatan penjualan pada UMKM tersebut.
Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Agustina Mutia; Achyat Budianto; Mistiani Mistiani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 2 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i2.1301

Abstract

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.
Co-Authors Agustina Mutia Alif Mursadad Mistiani Mistiani Sissah Sissah Tika Andriani Usdeldi, Usdeldi