This study aims to analyze how the implementation of village fund management and the concept of Village Fund Management Accountability in the underdeveloped Village Cluster in Bobane Indah Village, West Patani District, Central Halmahera Regency. The method in this research is qualitative. Data collection was carried out using in-depth interview methods. Village observations and documents such as APBDes and Budget Realization Reports for 2019 and 2020. The number of informants in this research is 5 (five) informants who are village officials. The results of the study indicate that the Accountability of Village Fund management in Bobane Indah Village has met the procedures and compliance in administrative village financial management has met the requirements that apply normatively and assessment with indicators of compliance with procedures, indicators of expectations, and targets of officers, indicators of conformity between targets and program achievements, indicators of budget transparency and financial accountability, indicators of social interaction regarding the management of Village Funds in Bobane Indah Village have been realized.
{"title":"Village Fund Management Accountability in Disadvantaged Village Cluster","authors":"Rifai Sufi","doi":"10.55980/esber.v1i1.15","DOIUrl":"https://doi.org/10.55980/esber.v1i1.15","url":null,"abstract":"This study aims to analyze how the implementation of village fund management and the concept of Village Fund Management Accountability in the underdeveloped Village Cluster in Bobane Indah Village, West Patani District, Central Halmahera Regency. The method in this research is qualitative. Data collection was carried out using in-depth interview methods. Village observations and documents such as APBDes and Budget Realization Reports for 2019 and 2020. The number of informants in this research is 5 (five) informants who are village officials. The results of the study indicate that the Accountability of Village Fund management in Bobane Indah Village has met the procedures and compliance in administrative village financial management has met the requirements that apply normatively and assessment with indicators of compliance with procedures, indicators of expectations, and targets of officers, indicators of conformity between targets and program achievements, indicators of budget transparency and financial accountability, indicators of social interaction regarding the management of Village Funds in Bobane Indah Village have been realized.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"22 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120903296","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 determine (1) the effect of competence on the management of village income and expenditure budgets (APBDes) (2) The effect of transparency on the management of village income and expenditure budgets (APBDes) (3) The effect of accountability on village income and expenditure budget management (APBDes). This research was carried out in a village in the Malifut sub-district, North Halmahera district. With a total population of 88 respondents. The sampling technique used a purposive sampling technique with a sample of 22 villages in the Malifut sub-district. The type of data used in this study is the type of quantitative data while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that (1) Competence has a significant effect on the management of village income and expenditure budgets in the Malifut sub-district. (2) Transparency has a significant effect on the management of village revenue and expenditure budgets in the Malifut sub-district. (3) Accountability has a significant effect on the management of the village income and expenditure budget in the Malifut sub-district.
{"title":"Influence of Competence, Transparency and Accountability on Income and Expenditure Budget Management Village (APBDes)","authors":"Ade Husaen","doi":"10.55980/esber.v1i1.18","DOIUrl":"https://doi.org/10.55980/esber.v1i1.18","url":null,"abstract":"This study aims to determine (1) the effect of competence on the management of village income and expenditure budgets (APBDes) (2) The effect of transparency on the management of village income and expenditure budgets (APBDes) (3) The effect of accountability on village income and expenditure budget management (APBDes). This research was carried out in a village in the Malifut sub-district, North Halmahera district. With a total population of 88 respondents. The sampling technique used a purposive sampling technique with a sample of 22 villages in the Malifut sub-district. The type of data used in this study is the type of quantitative data while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that (1) Competence has a significant effect on the management of village income and expenditure budgets in the Malifut sub-district. (2) Transparency has a significant effect on the management of village revenue and expenditure budgets in the Malifut sub-district. (3) Accountability has a significant effect on the management of the village income and expenditure budget in the Malifut sub-district.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128367898","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 determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents. The analytical method used is multiple linear regression analysis with the SPSS 25 application program. The results of this study indicate that awareness of taxpayers, tax knowledge, and quality of tax services do not affect the compliance of land and building taxpayers. While tax sanctions affect the compliance of land and building taxpayers.
{"title":"Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax","authors":"Yulia Eka Safitri","doi":"10.55980/esber.v1i1.14","DOIUrl":"https://doi.org/10.55980/esber.v1i1.14","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents. The analytical method used is multiple linear regression analysis with the SPSS 25 application program. The results of this study indicate that awareness of taxpayers, tax knowledge, and quality of tax services do not affect the compliance of land and building taxpayers. While tax sanctions affect the compliance of land and building taxpayers.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114660116","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 aims to study the effect of the implementation of non-cash transactions, integrity and competence simultaneously and partially on financial management performance in the West Sulawesi Provincial Government. This research used survey research. The research was conducted in the West Sulawesi Provincial Government. The research time was conducted from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread across 42 Regional work unit (Satuan kerja perangkat daerah, SKPD). Determination of samples in this study by purposive sampling with the criteria of the Financial Management Officer (Pejabat Penatausaha Keuangan, PPK) and the Treasurer. The test results showed that partially the variable application of non-cash transactions, integrity and competence had a significant positive effect on financial management performance in the West Sulawesi Provincial Government. The simultaneous variable application of non-cash transactions, integrity and competence has a significant positive effect on the performance of financial management in the West Sulawesi Provincial Government. Variabel competence has the most dominant influence on financial management performance in the West Sulawesi Provincial Government. The research implies that increasing knowledge, skill, and attitude of civil servant are able to enhance the efficient of financial management of local government.
本研究旨在研究西苏拉威西省政府非现金交易、诚信和能力同时和部分实施对财务管理绩效的影响。本研究采用调查研究方法。研究是在西苏拉威西省政府进行的。研究时间为2021年7月至2021年8月。研究对象是西苏拉威西省政府42个区域工作单位(Satuan kerja perangkat daerah, SKPD)的所有雇员。本研究中样本的确定采用财务管理干事(Pejabat Penatausaha Keuangan, PPK)和财务主管的标准进行有目的抽样。检验结果表明，部分非现金交易变量应用、诚信和胜任能力对西苏拉威西省政府财务管理绩效有显著的正向影响。非现金交易、诚信和胜任力同时变量应用对西苏拉威西省政府财务管理绩效有显著的正向影响。在西苏拉威西省政府中，可变能力对财务管理绩效的影响最为显著。研究表明，提高公务员的知识、技能和态度能够提高地方政府财政管理的效率。
{"title":"Study of non-cash transactions, integrity and competence effect on the financial management performance of west sulawesi local government","authors":"Ardinah, Maryadi, Sylvia Sjarlis","doi":"10.55980/esber.v1i1.16","DOIUrl":"https://doi.org/10.55980/esber.v1i1.16","url":null,"abstract":"This research aims to study the effect of the implementation of non-cash transactions, integrity and competence simultaneously and partially on financial management performance in the West Sulawesi Provincial Government. This research used survey research. The research was conducted in the West Sulawesi Provincial Government. The research time was conducted from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread across 42 Regional work unit (Satuan kerja perangkat daerah, SKPD). Determination of samples in this study by purposive sampling with the criteria of the Financial Management Officer (Pejabat Penatausaha Keuangan, PPK) and the Treasurer. The test results showed that partially the variable application of non-cash transactions, integrity and competence had a significant positive effect on financial management performance in the West Sulawesi Provincial Government. The simultaneous variable application of non-cash transactions, integrity and competence has a significant positive effect on the performance of financial management in the West Sulawesi Provincial Government. Variabel competence has the most dominant influence on financial management performance in the West Sulawesi Provincial Government. The research implies that increasing knowledge, skill, and attitude of civil servant are able to enhance the efficient of financial management of local government.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116664609","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 aims to test the influence of the implementation of disbursement information systems, the arrangement of treasury archives, and leadership support for fraud prevention in the financial and revenue management agency of West Sulawesi province. This research approach uses a descriptive quantitative approach. The population of this study is the head of subsection and head of the financial subfield and treasurer of each the financial and revenue management agency of West Sulawesi province. The sampling techniques in this study was used purposive sampling. The results of this study showed that variable disbursement of funds, arrangement of archives and leadership support had a significant impact in the prevention of fraud in the Financial and Regional Revenue Management Agency of West Sulawesi Province both partially and simultaneously. The archive structuring variables had the most dominant influence among all independent variables on dependent variables in this study. This study has the implications that good and archive structuring will prevent fraud in the West Sulawesi Provincial Financial and Revenue Management Agency.
{"title":"Understanding the role of arrangement of treasury archives in preventing fraud at regional financial and revenue management agency","authors":"Rasmadi, Maryadi, Sylvia Sjarlis","doi":"10.55980/esber.v1i1.17","DOIUrl":"https://doi.org/10.55980/esber.v1i1.17","url":null,"abstract":"This research aims to test the influence of the implementation of disbursement information systems, the arrangement of treasury archives, and leadership support for fraud prevention in the financial and revenue management agency of West Sulawesi province. This research approach uses a descriptive quantitative approach. The population of this study is the head of subsection and head of the financial subfield and treasurer of each the financial and revenue management agency of West Sulawesi province. The sampling techniques in this study was used purposive sampling. The results of this study showed that variable disbursement of funds, arrangement of archives and leadership support had a significant impact in the prevention of fraud in the Financial and Regional Revenue Management Agency of West Sulawesi Province both partially and simultaneously. The archive structuring variables had the most dominant influence among all independent variables on dependent variables in this study. This study has the implications that good and archive structuring will prevent fraud in the West Sulawesi Provincial Financial and Revenue Management Agency.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127866207","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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