Pub Date : 2023-07-31DOI: 10.52300/blnc.v15i2.10566
Glenn Andrenossa, Theresia Octaviani, Andreas Fajar Christmas
Abstract:The importance of accounting information is influenced by the goals to be achieved by the owner. However, some of the owners also feel that there are obstacles they face when they want to present a financial report. The research design uses a survey method with a descriptive approach and uses a purposive sampling method in taking the sample. The population in this study consisted of 55 SMEs engaged in the Coffee Shop business in Palangka Raya, Central Kalimantan, Indonesia. The results show that not all SMEs carry out accounting records for their business, on the grounds that they do not have an accountant to record their business transactions. In addition, the SMEs owner does not have knowledge of accounting records. In addition, they also think that accounting records are not too important to do in their business. Then this study also shows that only 7% of the research sample SMEs present financial statements, with the aim of taxation, profit sharing, and as a tool in making business decisions. While the rest do not present financial reports on the grounds that they do not have guidelines in preparing financial reports. They perceive that financial reports are not important to present and that means they do not need accounting information that is produced by a financial report. This research contributes to the continuity of the SMEs, with the results of this research being the basis for policies related to SMEs.
{"title":"Apakah Informasi Akuntansi Penting Bagi Pemilik UMKM?","authors":"Glenn Andrenossa, Theresia Octaviani, Andreas Fajar Christmas","doi":"10.52300/blnc.v15i2.10566","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10566","url":null,"abstract":"Abstract:The importance of accounting information is influenced by the goals to be achieved by the owner. However, some of the owners also feel that there are obstacles they face when they want to present a financial report. The research design uses a survey method with a descriptive approach and uses a purposive sampling method in taking the sample. The population in this study consisted of 55 SMEs engaged in the Coffee Shop business in Palangka Raya, Central Kalimantan, Indonesia. The results show that not all SMEs carry out accounting records for their business, on the grounds that they do not have an accountant to record their business transactions. In addition, the SMEs owner does not have knowledge of accounting records. In addition, they also think that accounting records are not too important to do in their business. Then this study also shows that only 7% of the research sample SMEs present financial statements, with the aim of taxation, profit sharing, and as a tool in making business decisions. While the rest do not present financial reports on the grounds that they do not have guidelines in preparing financial reports. They perceive that financial reports are not important to present and that means they do not need accounting information that is produced by a financial report. This research contributes to the continuity of the SMEs, with the results of this research being the basis for policies related to SMEs.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123674344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-31DOI: 10.52300/blnc.v15i2.10582
Dhina Sri, Theresia Mentari, Verra Rizki
This research aims to identify factors that motivate career choices for accounting students. This motivation is measured by wage variables, professional training, professional recognition, social values, work environment, labour market considerations and personality. Data collection is carried out through the dissemination of questionnaires to students of the University of Palangka Raya accounting. A sample of 30 respondents. The data was analyzed using SPSS version 23. The results of the analysis show that the factors that motivate accounting students in choosing careers are the variables of professional recognition, social values and personality.
本研究旨在找出激励会计专业学生职业选择的因素。这种动机是通过工资变量、专业培训、专业认可、社会价值观、工作环境、劳动力市场考虑和个性来衡量的。数据收集是通过向帕朗卡拉亚大学会计专业的学生散发调查问卷来进行的。样本为30名受访者。数据采用SPSS version 23进行分析。分析结果表明，激励会计专业学生择业的因素是专业认同、社会价值观和人格等变量。
{"title":"Faktor-faktor yang Memotivasi Pemilihan Karir Mahasiswa","authors":"Dhina Sri, Theresia Mentari, Verra Rizki","doi":"10.52300/blnc.v15i2.10582","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10582","url":null,"abstract":"This research aims to identify factors that motivate career choices for accounting students. This motivation is measured by wage variables, professional training, professional recognition, social values, work environment, labour market considerations and personality. Data collection is carried out through the dissemination of questionnaires to students of the University of Palangka Raya accounting. A sample of 30 respondents. The data was analyzed using SPSS version 23. The results of the analysis show that the factors that motivate accounting students in choosing careers are the variables of professional recognition, social values and personality.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121793668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-31DOI: 10.52300/blnc.v15i2.10750
D. Cahyani, Sri Lestari Hendrayati, Leliana Maria Angela, A. Info
This study uses secondary data in the form of time series, namely company annual report data on the IDX and disclosure of company intellectual capital on the company's website for the period 2018-2021. The sampling technique was carried out by purposive sampling method and obtained 143 companies. The sample used is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2021. The data that has been obtained is then analyzed using the SPSS application tool version 25, with data analysis techniques used including descriptive statistics, classic assumption test, simple linear regression test, moderation regression test, hypothesis testing, and coefficient of determination test (adjusted R²).
{"title":"Peran Komite Audit yang Berlatar Belakang Akuntansi dalam Memoderasi Hubungan Kepemilikan Institusional Terhadap Pengungkapan Modal Intelektual","authors":"D. Cahyani, Sri Lestari Hendrayati, Leliana Maria Angela, A. Info","doi":"10.52300/blnc.v15i2.10750","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10750","url":null,"abstract":"This study uses secondary data in the form of time series, namely company annual report data on the IDX and disclosure of company intellectual capital on the company's website for the period 2018-2021. The sampling technique was carried out by purposive sampling method and obtained 143 companies. The sample used is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2021. The data that has been obtained is then analyzed using the SPSS application tool version 25, with data analysis techniques used including descriptive statistics, classic assumption test, simple linear regression test, moderation regression test, hypothesis testing, and coefficient of determination test (adjusted R²).","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115114043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-31DOI: 10.52300/blnc.v15i2.10755
Rebecca Oktavia, Susilawati, Sondang Siahaan
This research aims to find out how the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai and to find out whether the calculation and reporting of Pajak Pertambahan Nilai is in accordance with the Act Number 42 of 2009 concerning Pajak Pertambahan Nilai. The techniques of data collection is by doing technical documentation and processed using descriptive analysis method. The research period is August to December 2021. The results show that the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai is in accordance with the Act Number 42 of 2009, although there was an error in the calculation in August 2021.
{"title":"Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada Perum Perumnas Proyek Sukaramai","authors":"Rebecca Oktavia, Susilawati, Sondang Siahaan","doi":"10.52300/blnc.v15i2.10755","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10755","url":null,"abstract":"This research aims to find out how the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai and to find out whether the calculation and reporting of Pajak Pertambahan Nilai is in accordance with the Act Number 42 of 2009 concerning Pajak Pertambahan Nilai. The techniques of data collection is by doing technical documentation and processed using descriptive analysis method. The research period is August to December 2021. The results show that the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai is in accordance with the Act Number 42 of 2009, although there was an error in the calculation in August 2021.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114194833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-31DOI: 10.52300/blnc.v15i2.10756
Pengaruh Pengetahuan, Pajak Dan Kesadaran, Wajib Pajak, Terhadap Kepatuhan, Dalam Membayar, Pajak Kendaraan Bermotor, Kota Palangka Raya, K. Putra, Theresia Mentari, cukup besar dalam pembiayaan, pembangunan daerah Awaluddin
The purpose of this research is to examine and provide empirical evidence of the influence of tax knowledge and taxpayer awareness in taxpayer compliance in paying vehicle tax. The population of this research is vehicle tax payers in Palangka Raya City. The sample of this research is 100 respondents obtained using convenience sampling technique. The research questionnaire data was analyzed using the help of the Partial Least Squares (PLS) analysis tool. The results of the study show that there is no effect between tax knowledge on taxpayer compliance and there is an effect of taxpayer awareness on taxpayer compliance. These findings help to open insights related to policies that can increase motor vehicle tax compliance in the City of Palangka Raya.
{"title":"Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya","authors":"Pengaruh Pengetahuan, Pajak Dan Kesadaran, Wajib Pajak, Terhadap Kepatuhan, Dalam Membayar, Pajak Kendaraan Bermotor, Kota Palangka Raya, K. Putra, Theresia Mentari, cukup besar dalam pembiayaan, pembangunan daerah Awaluddin","doi":"10.52300/blnc.v15i2.10756","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10756","url":null,"abstract":"The purpose of this research is to examine and provide empirical evidence of the influence of tax knowledge and taxpayer awareness in taxpayer compliance in paying vehicle tax. The population of this research is vehicle tax payers in Palangka Raya City. The sample of this research is 100 respondents obtained using convenience sampling technique. The research questionnaire data was analyzed using the help of the Partial Least Squares (PLS) analysis tool. The results of the study show that there is no effect between tax knowledge on taxpayer compliance and there is an effect of taxpayer awareness on taxpayer compliance. These findings help to open insights related to policies that can increase motor vehicle tax compliance in the City of Palangka Raya.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125955920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-31DOI: 10.52300/blnc.v15i2.9698
Naili Darojah Naili, Asraf Ibrahim, A. Citradewi
One of the leading industrial companies in automotive manufacturing is PT Astra International Tbk, which is also listed on the Indonesia Stock Exchange. The purpose of this study is to find out how to measure profitability using ROE, ROA, NPM, and GPM ratios for PT. Astra International Tbk in 2019–2022. The study in question uses descriptive quantitative methods, which involve analyzing company employee data, and a special type of study using time series data from 2020-2022 financial forecasts. The results of the analysis show that financial work is based on profitability; this shows ROE, ROA, and NPM are consistently increasing year after year and at a higher rate than the industry. This shows that there is a good financial job. GPM will fluctuate between 2020 and 2021, and there will be another increase in the following year, 2022.
PT Astra International Tbk是汽车制造业的领先工业公司之一，该公司也在印度尼西亚证券交易所上市。本研究的目的是找出如何使用2019-2022年PT. Astra International Tbk的ROE, ROA, NPM和GPM比率来衡量盈利能力。该研究使用描述性定量方法，包括分析公司员工数据，以及使用2020-2022年财务预测时间序列数据的特殊类型研究。分析结果表明，财务工作是以盈利能力为基础的;这表明净资产收益率(ROE)、资产收益率(ROA)和净资产收益率(NPM)逐年持续增长，增速高于行业。这表明有一个好的金融工作。GPM将在2020年至2021年之间波动，并在接下来的2022年再次增加。
{"title":"Analisis Rasio Profitabilitas untuk Mengukur Kinerja Keuangan (PT. Astra International Tbk 2019-2022)","authors":"Naili Darojah Naili, Asraf Ibrahim, A. Citradewi","doi":"10.52300/blnc.v15i2.9698","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.9698","url":null,"abstract":"One of the leading industrial companies in automotive manufacturing is PT Astra International Tbk, which is also listed on the Indonesia Stock Exchange. The purpose of this study is to find out how to measure profitability using ROE, ROA, NPM, and GPM ratios for PT. Astra International Tbk in 2019–2022. The study in question uses descriptive quantitative methods, which involve analyzing company employee data, and a special type of study using time series data from 2020-2022 financial forecasts. The results of the analysis show that financial work is based on profitability; this shows ROE, ROA, and NPM are consistently increasing year after year and at a higher rate than the industry. This shows that there is a good financial job. GPM will fluctuate between 2020 and 2021, and there will be another increase in the following year, 2022.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117352957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.52300/blnc.v15i1.9029
Wukuf Dilvan Rafa, Muhsin, Tiya Nurfauziah
This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.
{"title":"DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI","authors":"Wukuf Dilvan Rafa, Muhsin, Tiya Nurfauziah","doi":"10.52300/blnc.v15i1.9029","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.9029","url":null,"abstract":"This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122402439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-11DOI: 10.52300/blnc.v15i1.8602
Hendi Prasetyo, Tatik Zulaika, Maureen Marsenn
The purpose of this study was to examine Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects on Auditor Performance at BPK KalTeng. The data used in this study are primary data. Respondents in this study were 68 employees. The method of collecting data in this study using a questionnaire. This research shows that Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects have an effect on Auditor Performance.
{"title":"PENGARUH ROLE STRESS, EMOTIONAL INTELLIGENCE, DAN ASPEK PSYCHOLOGICAL WELL-BEING TERHADAP KINERJA AUDITOR","authors":"Hendi Prasetyo, Tatik Zulaika, Maureen Marsenn","doi":"10.52300/blnc.v15i1.8602","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.8602","url":null,"abstract":"The purpose of this study was to examine Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects on Auditor Performance at BPK KalTeng. The data used in this study are primary data. Respondents in this study were 68 employees. The method of collecting data in this study using a questionnaire. This research shows that Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects have an effect on Auditor Performance.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128742240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-11DOI: 10.52300/blnc.v15i1.8600
Evinda Sari Tumangger, Rapel Rapel, Ferry Christian
The value of the company is the investor's perception of the success rate of the company which is often associated with the share price. The high share price makes the company's value high and increases market confidence. The purpose of this research is to determine the influence of Good Corporate Governance on The Company's Value with Intellectual Capital Disclosure as a Moderating Variable. Samples in this study as many as 32 companies with sampling techniques used is Purposive sampling. Data source obtained from IDX in the form of annual report. While the data analysis technique used is moderated regression analysis technique. The results showed that the influence of Good Corporate Governance on The Company's Value is not divided. Intellectual Capital Disclosure weakens the influence of Good Corporate Governance on the Company's Value in Manufacturing Companieslocated in IDX
{"title":"PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019)","authors":"Evinda Sari Tumangger, Rapel Rapel, Ferry Christian","doi":"10.52300/blnc.v15i1.8600","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.8600","url":null,"abstract":"The value of the company is the investor's perception of the success rate of the company which is often associated with the share price. The high share price makes the company's value high and increases market confidence. The purpose of this research is to determine the influence of Good Corporate Governance on The Company's Value with Intellectual Capital Disclosure as a Moderating Variable. Samples in this study as many as 32 companies with sampling techniques used is Purposive sampling. Data source obtained from IDX in the form of annual report. While the data analysis technique used is moderated regression analysis technique. The results showed that the influence of Good Corporate Governance on The Company's Value is not divided. Intellectual Capital Disclosure weakens the influence of Good Corporate Governance on the Company's Value in Manufacturing Companieslocated in IDX","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130113052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-11DOI: 10.52300/blnc.v15i1.8609
Lala Silvia, Sri Yuni, Oktobria Y Asi
The purpose of this study was to determine the effect of the accountability report presentation, accessibility and system control systems on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The research method used is quantitative research methods. The population in this study were all RT, BPD, Village Heads and Lawang Uru community, Banama Tingang District, Pulang Pisau Regency as many as 17 respondents. Respondents in this study consisted of RT, BPD, Kaur, secretary and the Head of Lawang uru village, banama tingang district, home knife district as many as 17 respondents. The dependent variable of this study is accountability (Y). The independent variables include: accountability report presentation (X1) accessibility (X2) internal control system (X3) and accessibility accountability report presentation and internal control system (X4). For the data analysis method using multiple linear regression. The results of this study indicate that the accountability report presentation, accessibility, has a significant positive effect on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. whereas the internal control system and the effect of the accountability report presentation, accessibility and internal control system did not have a significant positive effect on the accountability of the Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The variable that has the highest t-count value is the variable in the accountability report presentation. This means that accountability is driven more by the presentation of accountability reports
{"title":"PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN AKSESIBILITAS DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI DESA LAWANG URU KECAMATAN BANAMA TINGANG KABUPATEN PULANG PISAU","authors":"Lala Silvia, Sri Yuni, Oktobria Y Asi","doi":"10.52300/blnc.v15i1.8609","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.8609","url":null,"abstract":"The purpose of this study was to determine the effect of the accountability report presentation, accessibility and system control systems on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The research method used is quantitative research methods. The population in this study were all RT, BPD, Village Heads and Lawang Uru community, Banama Tingang District, Pulang Pisau Regency as many as 17 respondents. Respondents in this study consisted of RT, BPD, Kaur, secretary and the Head of Lawang uru village, banama tingang district, home knife district as many as 17 respondents. The dependent variable of this study is accountability (Y). The independent variables include: accountability report presentation (X1) accessibility (X2) internal control system (X3) and accessibility accountability report presentation and internal control system (X4). For the data analysis method using multiple linear regression. The results of this study indicate that the accountability report presentation, accessibility, has a significant positive effect on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. whereas the internal control system and the effect of the accountability report presentation, accessibility and internal control system did not have a significant positive effect on the accountability of the Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The variable that has the highest t-count value is the variable in the accountability report presentation. This means that accountability is driven more by the presentation of accountability reports","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126459412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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