This study aims to determine: 1) the role of professional ethics course in the development of student ethical behavior 2) the development of ethical behavior of student after taking professional ethics courses 3) different in the development of ethical behavior of younger students and older students. The sample in this study were 160 students of the Public Financial Accounting study program at the Bengkalis Polytechnic.Data collection techniques is questionnaires and documentation. The type of research is descriptive quantitative. The data analysis methods is regression analysis, descriptive statistics, and the Mann-Whitney test with the help of the SPSS version 25 program. The result showed that: 1) the role of professional ethics courses has a positive effect on the development of ethical behavior 2) The development of ethical behavior of student after taking professional courses is in the fairly good category 3 there is no difference in the development of ethical behavior of younger students with older students.
{"title":"Peran Mata Kuliah Etika Profesi Terhadap Perkembangan Perilaku Etis Mahasiswa","authors":"Susi Chairani, Nurhazana Nurhazana","doi":"10.35314/.V1I2.1642","DOIUrl":"https://doi.org/10.35314/.V1I2.1642","url":null,"abstract":"This study aims to determine: 1) the role of professional ethics course in the development of student ethical behavior 2) the development of ethical behavior of student after taking professional ethics courses 3) different in the development of ethical behavior of younger students and older students. The sample in this study were 160 students of the Public Financial Accounting study program at the Bengkalis Polytechnic.Data collection techniques is questionnaires and documentation. The type of research is descriptive quantitative. The data analysis methods is regression analysis, descriptive statistics, and the Mann-Whitney test with the help of the SPSS version 25 program. The result showed that: 1) the role of professional ethics courses has a positive effect on the development of ethical behavior 2) The development of ethical behavior of student after taking professional courses is in the fairly good category 3 there is no difference in the development of ethical behavior of younger students with older students.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"73 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114492661","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}
This article focus about Village funds are allocated in the APBN intended for villages that are transferred through the district/city regional revenue and expenditure budget and are used to finance government budgets, implementation of development, development, community development, and community empowerment. The government that requires government regulation number 60 of 2014 concerning village funds sourced from the state budget. Research 60 of 2014 in the village of Siak Kecil subdistrict Bengkalis regency. This study uses a qualitative method based on studies in the field data collection techniques used consist of observations interviews, documentation. Results of research the results of this study are as follows. For Lubuk Muda village budgeting. Sepotong and Tanjung Belit are in accordance with the DD implementation mechanism which in the village fud budgeting is a part of the non ministerial centeral budget expenditures as a village fund reserve post. For the allocation villages, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the dd aaplication based on population data, area, poverty rate for DD distribution, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the use of the village fund budget application. The village fund is channeled by the government to the city district, the distribution of the village fund is carried out by book entry from the RKUN to the RKUD.
{"title":"Evaluasi Penerapan Anggaran Dana Desa Menurut Peraturan Pemerintah Nomor 60 Tahun 2014","authors":"Tri Wulandari, Husni Mubarak","doi":"10.35314/.V1I2.1493","DOIUrl":"https://doi.org/10.35314/.V1I2.1493","url":null,"abstract":"This article focus about Village funds are allocated in the APBN intended for villages that are transferred through the district/city regional revenue and expenditure budget and are used to finance government budgets, implementation of development, development, community development, and community empowerment. The government that requires government regulation number 60 of 2014 concerning village funds sourced from the state budget. Research 60 of 2014 in the village of Siak Kecil subdistrict Bengkalis regency. This study uses a qualitative method based on studies in the field data collection techniques used consist of observations interviews, documentation. Results of research the results of this study are as follows. For Lubuk Muda village budgeting. Sepotong and Tanjung Belit are in accordance with the DD implementation mechanism which in the village fud budgeting is a part of the non ministerial centeral budget expenditures as a village fund reserve post. For the allocation villages, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the dd aaplication based on population data, area, poverty rate for DD distribution, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the use of the village fund budget application. The village fund is channeled by the government to the city district, the distribution of the village fund is carried out by book entry from the RKUN to the RKUD.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115006304","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}
This research purpose to find out the recognition, measurement, and disclosure of biological assets and agricultural products in accordance with PSAK 69 at BUM Desa Kencana Mandiri. The types of data used in this study are quantitative and qualitative data. Data collection techniques are interviews and documentation. This type of research is qualitative research. As for the results of the research shows that BUM Desa Kencana Mandiri has not made recognition, measurement, and disclosure of biological assets or agricultural products in accordance with PSAK 69, this is seen from the absence of the presentation of biological asset accounts or agricultural products on the balance sheet that has been presented by the treasurer of BUM Desa Kencana Mandiri.
本研究的目的是根据BUM Desa Kencana Mandiri的PSAK 69，找出生物资产和农产品的确认、计量和披露。本研究使用的数据类型分为定量数据和定性数据。数据收集技术是访谈和记录。这种类型的研究是定性研究。至于研究结果显示BUM Desa Kencana Mandiri没有按照PSAK 69对生物资产或农产品进行确认、计量和披露，这可以从BUM Desa Kencana Mandiri财务主管提交的资产负债表中没有列报生物资产账户或农产品来看。
{"title":"Implementasi Akuntansi Agrikultur Pada Badan Usaha Milik Desa (BUM Desa) Kencana Mandiri Desa Tanjung Belit","authors":"Neli Agustin, Fachroh Fiddin","doi":"10.35314/.V1I2.1497","DOIUrl":"https://doi.org/10.35314/.V1I2.1497","url":null,"abstract":"This research purpose to find out the recognition, measurement, and disclosure of biological assets and agricultural products in accordance with PSAK 69 at BUM Desa Kencana Mandiri. The types of data used in this study are quantitative and qualitative data. Data collection techniques are interviews and documentation. This type of research is qualitative research. As for the results of the research shows that BUM Desa Kencana Mandiri has not made recognition, measurement, and disclosure of biological assets or agricultural products in accordance with PSAK 69, this is seen from the absence of the presentation of biological asset accounts or agricultural products on the balance sheet that has been presented by the treasurer of BUM Desa Kencana Mandiri.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127244811","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}
Penelitian ini bertujuan untuk mengetahui implementasi Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014 pada Kepolisian Resor Bengkalis dan Pengadilan Negeri Bengkalis serta kendala yang dihadapinya. Jenis penelitian ini adalah penelitian kualitatif. Data yang digunakan berupa hasil wawancara langsung dengan Bendaharawan Pengeluaran KPPN Dumai dan data sekunder berupa laporan upload LPJ Bendahara Pengeluaran. Metode analisis data yang digunakan yaitu pendekatan deskriptif kualitatif. H asil dari penelitian ini menunjukkan bahwa berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyelengarakan pembukuan terhadap seluruh penerimaan dan pengeluaran uang/surat berharga. Selanjutnya untuk Model Buku, Format Berita Acara, Format LPJ Bendahara Pengeluaran baik pada Kepolisian Resor Bengkalis maupun Pengadilan Negeri Bengkalis juga telah sesuai dengan Peraturan kecuali bentuk halaman depan pada Buku Kas Umum. Kemudian, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri telah melakukan Pemeriksaan Kas dan Rekonsiliasi Bendahara Pengeluaran sesuai Peraturan namun keduanya tidak membuat Berita Acara Keadaan Kas pada saat Jam tutup kantor. Terakhir, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyusun LPJ bulanan atas uang yang dikelolanya baik dalam bentuk rupiah maupun valuta asing dan telah sesuai dengan format didalam Peraturan beserta lampirannya. Adapun kendala yang dihadapi Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis adalah jaringan internet yang kurang baik, kesulitan dalam memahami fitur yang baru ditambahkan ke dalam aplikasi serta kesulitan dalam memasukan kode akun ke dalam aplikasi dikarenakan tulisan atau angka pada dokumen sumber terlalu kecil.
{"title":"Implementasi Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014 pada Bendahara Pengeluaran Kepolisian Resor Bengkalis dan Pengadilan Negeri Bengkalis","authors":"Iklima Iklima, Novira Sartika","doi":"10.35314/.V1I2.1490","DOIUrl":"https://doi.org/10.35314/.V1I2.1490","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui implementasi Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014 pada Kepolisian Resor Bengkalis dan Pengadilan Negeri Bengkalis serta kendala yang dihadapinya. Jenis penelitian ini adalah penelitian kualitatif. Data yang digunakan berupa hasil wawancara langsung dengan Bendaharawan Pengeluaran KPPN Dumai dan data sekunder berupa laporan upload LPJ Bendahara Pengeluaran. Metode analisis data yang digunakan yaitu pendekatan deskriptif kualitatif. H asil dari penelitian ini menunjukkan bahwa berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyelengarakan pembukuan terhadap seluruh penerimaan dan pengeluaran uang/surat berharga. Selanjutnya untuk Model Buku, Format Berita Acara, Format LPJ Bendahara Pengeluaran baik pada Kepolisian Resor Bengkalis maupun Pengadilan Negeri Bengkalis juga telah sesuai dengan Peraturan kecuali bentuk halaman depan pada Buku Kas Umum. Kemudian, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri telah melakukan Pemeriksaan Kas dan Rekonsiliasi Bendahara Pengeluaran sesuai Peraturan namun keduanya tidak membuat Berita Acara Keadaan Kas pada saat Jam tutup kantor. Terakhir, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyusun LPJ bulanan atas uang yang dikelolanya baik dalam bentuk rupiah maupun valuta asing dan telah sesuai dengan format didalam Peraturan beserta lampirannya. Adapun kendala yang dihadapi Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis adalah jaringan internet yang kurang baik, kesulitan dalam memahami fitur yang baru ditambahkan ke dalam aplikasi serta kesulitan dalam memasukan kode akun ke dalam aplikasi dikarenakan tulisan atau angka pada dokumen sumber terlalu kecil.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115932131","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}
The purpose of this study was drafting APBDes Of procesing , t he role of community and officials village and c onstraints in the process of making APBDes. The type date research using case study in qualitative method . This research is find (1) P reparation of the APBDes in Tanjung Datuk Village has been applied accordance with Permendagri No. 20 year 2018 matter than Village Financial Management and Permendagri No.114 year 2014 matter than village financial management (2) The contribution of village government official and the society was still lacked in the view of the lacked of participant from Tanjung Datuk village society in various field of activities in the village. Especially, in the development sector. (3) abstacles in the process of darfting in APBDes namely, the delay in transfer of village fund allocation (ADD).
{"title":"Proses Penyusunan APB Desa Pemerintah Desa Tanjung Datuk Kecamatan Siak Kecil","authors":"Aras Perma, S. Suharyono","doi":"10.35314/.V1I2.1491","DOIUrl":"https://doi.org/10.35314/.V1I2.1491","url":null,"abstract":"The purpose of this study was drafting APBDes Of procesing , t he role of community and officials village and c onstraints in the process of making APBDes. The type date research using case study in qualitative method . This research is find (1) P reparation of the APBDes in Tanjung Datuk Village has been applied accordance with Permendagri No. 20 year 2018 matter than Village Financial Management and Permendagri No.114 year 2014 matter than village financial management (2) The contribution of village government official and the society was still lacked in the view of the lacked of participant from Tanjung Datuk village society in various field of activities in the village. Especially, in the development sector. (3) abstacles in the process of darfting in APBDes namely, the delay in transfer of village fund allocation (ADD).","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126914453","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}
This study was conducted to determine the effect of professionalism, organizational commitment, leadership style and organizational culture on auditor performance. This research was conducted at the Public Accounting Firm in Pekanbaru. This data collection was carried out by giving a questionnaire of 30 copies, which were distributed to respondents who were senior auditor staff and junior auditor staff. The data obtained were then analyzed using SPSS version 22.0. the results of this test indicate that professionalism, organizational commitment, leadership style and organizational culture have a positive and significant effect on auditor performance. The contribution of the influence of the independent variable to the dependent variable was 89.8% while the remaining 10.2% was influenced by other variables. Keywords: Professionalism, Organizational Commitment, Leadership Style, Organizational Culture, Auditor Performance
{"title":"Pengaruh Profesionalisme, Komitmen Organisasi, Gaya Kepemimpinan, dan Budaya Organisasi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Pekanbaru","authors":"Dariana Dariana, Ria Refina","doi":"10.35314/.V1I2.1681","DOIUrl":"https://doi.org/10.35314/.V1I2.1681","url":null,"abstract":"This study was conducted to determine the effect of professionalism, organizational commitment, leadership style and organizational culture on auditor performance. This research was conducted at the Public Accounting Firm in Pekanbaru. This data collection was carried out by giving a questionnaire of 30 copies, which were distributed to respondents who were senior auditor staff and junior auditor staff. The data obtained were then analyzed using SPSS version 22.0. the results of this test indicate that professionalism, organizational commitment, leadership style and organizational culture have a positive and significant effect on auditor performance. The contribution of the influence of the independent variable to the dependent variable was 89.8% while the remaining 10.2% was influenced by other variables. Keywords: Professionalism, Organizational Commitment, Leadership Style, Organizational Culture, Auditor Performance","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132644692","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}
The purpose of this research is aimed to analysis financial working performance of Regional Revenue Agencies in Bengkalis Government in Fiscal Year 2017-2018. The data that used in is this research was secondary data from primer source that would get from Annual Report of Regional Revenue Agencies in Bengkalis Government in form of has been collected, procced and also has been audited by Republik Indonesia Financial Audit Agency in Fiscal 2017-2018. The analysis tools were Analysis of APBD Performance through the measurement ratios of financial performance. Specially this risearch used Performance Growth of PAD Analysis, Effectiveness of PAD Analysis, Efficiency of PAD Analysis and then Performance Growth Government Spending and Efficiency of Government Spending Analysis based on LRA, Fiscal 2017-2018. The result of this research conclude that : (1) Based on Performance Growth of PAD Analysis, that showed negative growth. It caused by several economic problem include external and internal Regional Revenue Agencies in Bengkalis Government (2) Seen from Effectiveness of PAD Analysis, the Effectivity of PAD organizing is quite effective for Fiscal 2017 but if we compare for Fiscal 2018 that showed not effective. (3) Seen from Efficiency of PAD Analysis, the Efficiency of PAD organizing was very efficient for Fiscal 2017-2018. (4) Based on Performance Growth of Government Spending Analysis, that showed the amount of Government Spending has decreased for Fiscal 2017-2018. (5) Seen from Efficiency of Government Spending Analysis, the Efficiency of Government Spending organizing was very efficient for Fiscal 2017-2018. Keyword : Performance APBD Analysis, PAD, Government Spending
{"title":"Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Pada Badan Pendapatan Daerah Kabupaten Bengkalis Tahun Anggaran 2017-2018","authors":"Ema Nirwana","doi":"10.35314/.V1I2.1743","DOIUrl":"https://doi.org/10.35314/.V1I2.1743","url":null,"abstract":"The purpose of this research is aimed to analysis financial working performance of Regional Revenue Agencies in Bengkalis Government in Fiscal Year 2017-2018. The data that used in is this research was secondary data from primer source that would get from Annual Report of Regional Revenue Agencies in Bengkalis Government in form of has been collected, procced and also has been audited by Republik Indonesia Financial Audit Agency in Fiscal 2017-2018. The analysis tools were Analysis of APBD Performance through the measurement ratios of financial performance. Specially this risearch used Performance Growth of PAD Analysis, Effectiveness of PAD Analysis, Efficiency of PAD Analysis and then Performance Growth Government Spending and Efficiency of Government Spending Analysis based on LRA, Fiscal 2017-2018. The result of this research conclude that : (1) Based on Performance Growth of PAD Analysis, that showed negative growth. It caused by several economic problem include external and internal Regional Revenue Agencies in Bengkalis Government (2) Seen from Effectiveness of PAD Analysis, the Effectivity of PAD organizing is quite effective for Fiscal 2017 but if we compare for Fiscal 2018 that showed not effective. (3) Seen from Efficiency of PAD Analysis, the Efficiency of PAD organizing was very efficient for Fiscal 2017-2018. (4) Based on Performance Growth of Government Spending Analysis, that showed the amount of Government Spending has decreased for Fiscal 2017-2018. (5) Seen from Efficiency of Government Spending Analysis, the Efficiency of Government Spending organizing was very efficient for Fiscal 2017-2018. Keyword : Performance APBD Analysis, PAD, Government Spending","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114921182","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}
The purpose of this study is to examine the effect of core self evaluations and leadership styles on auditor performance. The population were auditors who worked in Indonesia Supreme Audit Institution, Riau Province branch, with as many as 64 auditors. This study is a population study, so the sample consisted of 64 auditors. The data used are primary data, which was done by using survey methods with questionnaire techniques. The data processing method used is multiple linear regression. Based on the results, it can be concluded that locus of control, emotional stability, self esteem, self efficacy and leadership style variables influence auditor performance Keywords: Locus of control, emotional stability, self esteem, self efficacy, leadership style and auditor performance .
{"title":"Pengaruh Core Self Evaluations dan Gaya Kepemimpinan Terhadap Kinerja Auditor (Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Riau)","authors":"A. Agustiawan, Ari Irawan, R. Suci","doi":"10.35314/.V1I2.1733","DOIUrl":"https://doi.org/10.35314/.V1I2.1733","url":null,"abstract":"The purpose of this study is to examine the effect of core self evaluations and leadership styles on auditor performance. The population were auditors who worked in Indonesia Supreme Audit Institution, Riau Province branch, with as many as 64 auditors. This study is a population study, so the sample consisted of 64 auditors. The data used are primary data, which was done by using survey methods with questionnaire techniques. The data processing method used is multiple linear regression. Based on the results, it can be concluded that locus of control, emotional stability, self esteem, self efficacy and leadership style variables influence auditor performance Keywords: Locus of control, emotional stability, self esteem, self efficacy, leadership style and auditor performance .","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125711336","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}
This study aims to describe the use of accounting applications by treasurers through an evaluation of the performance of the village Treasurer in the Bengkalis district before and after the application of the village financial system (SISKEUDES). The sample in this study is the Village Treasurer in Bengkalis district, the type of research used is qualitative research. The data source in this study is the primary data. Data collection techniques are done using interview techniques. The data analysis technique used is descriptive analysis. The results of this study indicate that the performance of the village treasurer before the implementation of SISKEUDES in indicators of quantity, quality of work, costs, commitment and cooperation is quite good, because the Treasurer can complete tasks and work according to Permendagri Number 113 of 2014, but the punctuality indicators are quite not good. While after applying SISKEUDES Village Treasurer's performance on indicators of quantity, quality of work, cost, commitment and cooperation it is also quite good because the Treasurer can complete tasks and work according to the Regulation of the Minister of the Interior Number 20 of 2018, but it is still said that the punctuality indicator is missing well.
本研究旨在通过评估Bengkalis地区村财务主管在应用村财务系统(SISKEUDES)之前和之后的绩效，来描述财务主管对会计应用程序的使用。本研究的样本为Bengkalis地区的村司库，使用的研究类型为定性研究。本研究的数据来源为一手数据。数据收集技术是通过访谈技术完成的。使用的数据分析技术是描述性分析。本研究结果表明，在SISKEUDES实施前，村司库在工作数量、工作质量、成本、承诺和合作等指标上的表现都比较好，因为司库能够按照2014年Permendagri Number 113完成任务和工作，但在准时性指标上表现不佳。而应用SISKEUDES村司库在数量、工作质量、成本、承诺和合作指标上的表现也相当不错，因为司库可以根据2018年内政部长第20号条例完成任务和工作，但仍然说准时性指标缺失得很好。
{"title":"Evaluasi Penggunaan Aplikasi Akuntansi oleh Bendaharawan Sebelum dan Sesudah Penerapan Sistem Keuangan Desa (Siskeudes) di Kecamatan Bengkalis","authors":"Rozita Rozita, Nurma Anita","doi":"10.35314/.V1I2.1494","DOIUrl":"https://doi.org/10.35314/.V1I2.1494","url":null,"abstract":"This study aims to describe the use of accounting applications by treasurers through an evaluation of the performance of the village Treasurer in the Bengkalis district before and after the application of the village financial system (SISKEUDES). The sample in this study is the Village Treasurer in Bengkalis district, the type of research used is qualitative research. The data source in this study is the primary data. Data collection techniques are done using interview techniques. The data analysis technique used is descriptive analysis. The results of this study indicate that the performance of the village treasurer before the implementation of SISKEUDES in indicators of quantity, quality of work, costs, commitment and cooperation is quite good, because the Treasurer can complete tasks and work according to Permendagri Number 113 of 2014, but the punctuality indicators are quite not good. While after applying SISKEUDES Village Treasurer's performance on indicators of quantity, quality of work, cost, commitment and cooperation it is also quite good because the Treasurer can complete tasks and work according to the Regulation of the Minister of the Interior Number 20 of 2018, but it is still said that the punctuality indicator is missing well.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122081421","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}
{"title":"Cover, Dewan Redaksi, dan Daftar Isi","authors":"Dewan Redaksi","doi":"10.35314/iakp.v1i1.3116","DOIUrl":"https://doi.org/10.35314/iakp.v1i1.3116","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128605967","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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