The cash sales accounting system is a unified unit of cash sales system elements and works together which includes functions related to documents and records used as well as internal controls governing cash sales activities. The cash sales accounting system implemented by the company will not run well if it is not balanced with a good internal control system. The purpose of this study was to determine the cash sales accounting system at Roxy Supermarkets Ende. The method used is descriptive qualitative method. Data collection techniques used are observation, interviews, documentation and literature study. The results showed that (1) Functions related to sales transactions were sales function, cash function, warehouse function, shipping function and accounting function. (2) The documents used by Roxy Supermarkets consist of cash sales invoices and proof of bank deposits in accordance with the theory put forward by Mulyadi. However, there are several documents such as cash register tapes, bills of lading, COD sales invoices, recapitulation of cost of goods sold, and proof of memorials that are not applied to Roxy Supermarkets. (3) Accounting records, namely sales journals, cash receipts journals, inventory card general journals, and warehouse cards, have not been applied to Roxy Supermarkets. (4) The cash sales accounting system procedure network used by Roxy Supermarkets consists of sales order procedures, cash receipt procedures, goods delivery procedures, and cash deposit procedures which are in accordance with Mulyadi's theory. However, there are several procedures for the cash sales system that are not implemented at Roxy Supermarkets, namely the procedure for recording cash sales, the procedure for recording cash receipts, and the procedure for recording the cost of goods sold.
{"title":"EVALUASI SISTEM AKUNTANSI PEMBELIAN TUNAI PADA TOKO ROXY SWALAYAN ENDE","authors":"Basilius Padi Ado, Apriana Marselina, Nuraini Ismail","doi":"10.37478/jria.v5i1.3924","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3924","url":null,"abstract":"The cash sales accounting system is a unified unit of cash sales system elements and works together which includes functions related to documents and records used as well as internal controls governing cash sales activities. The cash sales accounting system implemented by the company will not run well if it is not balanced with a good internal control system. The purpose of this study was to determine the cash sales accounting system at Roxy Supermarkets Ende. The method used is descriptive qualitative method. Data collection techniques used are observation, interviews, documentation and literature study. The results showed that (1) Functions related to sales transactions were sales function, cash function, warehouse function, shipping function and accounting function. (2) The documents used by Roxy Supermarkets consist of cash sales invoices and proof of bank deposits in accordance with the theory put forward by Mulyadi. However, there are several documents such as cash register tapes, bills of lading, COD sales invoices, recapitulation of cost of goods sold, and proof of memorials that are not applied to Roxy Supermarkets. (3) Accounting records, namely sales journals, cash receipts journals, inventory card general journals, and warehouse cards, have not been applied to Roxy Supermarkets. (4) The cash sales accounting system procedure network used by Roxy Supermarkets consists of sales order procedures, cash receipt procedures, goods delivery procedures, and cash deposit procedures which are in accordance with Mulyadi's theory. However, there are several procedures for the cash sales system that are not implemented at Roxy Supermarkets, namely the procedure for recording cash sales, the procedure for recording cash receipts, and the procedure for recording the cost of goods sold.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"26 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397014","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 determine the calculation of the cost of furniture products in determining the selling price at UD Jati Flores. To find out the difference in calculating the cost of production according to UD Jati Flores and using the variable costing method. The data collection techniques used were observation, interviews, documentation and literature study. The data analysis technique used in this research is quantitative data analysis. The results of the research show that there is a difference in the calculation of the product cost and selling price between UD Jati Flores and the variable costing method, where the calculation using the variable costing method is higher than the company method.
本研究旨在确定在确定 UD Jati Flores 销售价格时家具产品成本的计算方法。找出 UD Jati Flores 在计算生产成本时与使用可变成本法的区别。使用的数据收集技术包括观察、访谈、文献和文献研究。本研究使用的数据分析技术是定量数据分析。研究结果表明，UD Jati Flores 公司与采用变动成本法计算产品成本和销售价格存在差异，采用变动成本法计算的成本高于公司法计算的成本。
{"title":"ANALISIS PERHITUNGAN HARGA POKOK PRODUK MEUBEL MENGGUNAKAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA JUAL PADA UD. JATI FLORES","authors":"Аmаliа Rejeki M Umа, S. B. Thalib, F. L. Banda","doi":"10.37478/jria.v5i1.3918","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3918","url":null,"abstract":"This research aims to determine the calculation of the cost of furniture products in determining the selling price at UD Jati Flores. To find out the difference in calculating the cost of production according to UD Jati Flores and using the variable costing method. The data collection techniques used were observation, interviews, documentation and literature study. The data analysis technique used in this research is quantitative data analysis. The results of the research show that there is a difference in the calculation of the product cost and selling price between UD Jati Flores and the variable costing method, where the calculation using the variable costing method is higher than the company method.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"17 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397116","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 research objectives are as follows: 1. To determine the effect of community participation in managing village funds on the preparation of the APBDes in Bela Village. 2. To determine the effect of transparency in the management of village funds on the preparation of the APBDes in Bela Village. The type of research used in this research is quantitative research. In this study using multiple linear regression model test. The results of the study show the following data: 1. Community participation has an effect on the preparation of the Village Expenditure Budget (PBDes). The test results show that the coefficient value of the community participation variable (X1) is 0.393 with tcount > ttable (3.398 > 1.66235) 2. Transparency has an effect on the preparation of the expenditure income budget ja desa (APBDES). The test results showed the coefficient value of the transpiration variable (X2) was 0.524 with tcount > ttable (4.449 > 1.66235).
{"title":"PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI DALAM PENGELOLAAN DANA DESA TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes)","authors":"Aurelia Dhiu, Sabulon Sayang, Sesilianus Kapa","doi":"10.37478/jria.v5i1.3925","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3925","url":null,"abstract":"The research objectives are as follows: 1. To determine the effect of community participation in managing village funds on the preparation of the APBDes in Bela Village. 2. To determine the effect of transparency in the management of village funds on the preparation of the APBDes in Bela Village. The type of research used in this research is quantitative research. In this study using multiple linear regression model test. The results of the study show the following data: 1. Community participation has an effect on the preparation of the Village Expenditure Budget (PBDes). The test results show that the coefficient value of the community participation variable (X1) is 0.393 with tcount > ttable (3.398 > 1.66235) 2. Transparency has an effect on the preparation of the expenditure income budget ja desa (APBDES). The test results showed the coefficient value of the transpiration variable (X2) was 0.524 with tcount > ttable (4.449 > 1.66235).","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"18 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140285422","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}
Natalia Reinandi Nuba, F. L. Banda, I. D. Soleiman
This research aims (1) to determine the process of preparing performance-based budgets at the One Stop Integrated Services and Investment Service in Nagekeo Regency. (2) to find out the evaluation of the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. (3) to determine the obstacles and efforts to overcome problems in the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. This research is descriptive research. Data was collected by observation, interviews, documentation and literature study using qualitative descriptive analysis techniques. The results of this research show that the process of preparing a performance-based budget at the Nagekeo Regency Investment and One-Stop Integrated Services Service uses main performance indicators that can be understood by all employees. The Department applies six dimensions regarding evaluation, namely: effectiveness, efficiency, adequacy, alignment, responsiveness and accuracy. In its implementation, there were obstacles, namely delays in preparing and changing regional income and expenditure budgets, cheapness in determining unit price standards, lack of accuracy in preparing budget disbursement plans and limited budgets. The efforts made are to always try to update prices at least twice a year to determine standard unit prices. Budget achievement targets and budget determination are carried out at the beginning or middle of the year so that program realization is carried out optimally, there is commitment and trust with third parties when carrying out procurement, efforts to meet community needs optimally and respond quickly if there are complaints submitted by the community.
{"title":"EVALUASI PROSES PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN NAGEKEO","authors":"Natalia Reinandi Nuba, F. L. Banda, I. D. Soleiman","doi":"10.37478/jria.v5i1.3916","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3916","url":null,"abstract":"This research aims (1) to determine the process of preparing performance-based budgets at the One Stop Integrated Services and Investment Service in Nagekeo Regency. (2) to find out the evaluation of the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. (3) to determine the obstacles and efforts to overcome problems in the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. This research is descriptive research. Data was collected by observation, interviews, documentation and literature study using qualitative descriptive analysis techniques. The results of this research show that the process of preparing a performance-based budget at the Nagekeo Regency Investment and One-Stop Integrated Services Service uses main performance indicators that can be understood by all employees. The Department applies six dimensions regarding evaluation, namely: effectiveness, efficiency, adequacy, alignment, responsiveness and accuracy. In its implementation, there were obstacles, namely delays in preparing and changing regional income and expenditure budgets, cheapness in determining unit price standards, lack of accuracy in preparing budget disbursement plans and limited budgets. The efforts made are to always try to update prices at least twice a year to determine standard unit prices. Budget achievement targets and budget determination are carried out at the beginning or middle of the year so that program realization is carried out optimally, there is commitment and trust with third parties when carrying out procurement, efforts to meet community needs optimally and respond quickly if there are complaints submitted by the community.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"22 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397215","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}
Elfrida Mena Gagu, Yulita Londa, Apriana Marselina
The aims of this study were: 1. To determine the effect of taxpayer awareness on motor vehicle tax compliance at the Borong Samsat Office, East Manggarai Regency. 2. To determine the effect of tax sanctions on motor vehicle taxpayer compliance at the Borong Samsat Office, East Manggarai Regency. This research uses causality research type. The location of this research is located at the Borong Samsat Office, Borong District, East Manggarai Regency. The calculation method uses multiple linear regression analysis methods. The results showed: 1. The t value of the variable Taxpayer Awareness (X1) was 0.881 > t table 1.985, with the regression coefficient value of the Taxpayer Awareness variable being 0.057. This means that the reduced Awareness of the Taxpayer that is owned will result in a decrease in the level of Taxpayer Compliance. 2. The t value of the variable Influence of tax sanctions is 3.321 > t table of 1.985 with the regression coefficient value of the tax sanctions variable is 0.207. This means that the more stringent the tax sanctions are, the more tax payer compliance will increase.
本研究的目的是1.确定纳税人意识对东芒格来县 Borong Samsat 办事处机动车辆税遵从情况的影响。2.确定税收制裁对东 Manggarai 地区 Borong Samsat 办事处机动车辆纳税人遵从税法的影响。本研究采用因果关系研究类型。本研究的地点位于东芒加来郡博龙区博龙 Samsat 办事处。计算方法采用多元线性回归分析方法。结果显示1.纳税人意识变量（X1）的 t 值为 0.881 > t 表 1.985，纳税人意识变量的回归系数值为 0.057。这说明拥有纳税人意识的降低会导致纳税人遵从度的降低。2.税收制裁影响变量的 t 值为 3.321 > t 表中的 1.985，税收制裁变量的回归系数为 0.207。这说明税收制裁越严厉，纳税人遵从度越高。
{"title":"PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR","authors":"Elfrida Mena Gagu, Yulita Londa, Apriana Marselina","doi":"10.37478/jria.v5i1.3919","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3919","url":null,"abstract":"The aims of this study were: 1. To determine the effect of taxpayer awareness on motor vehicle tax compliance at the Borong Samsat Office, East Manggarai Regency. 2. To determine the effect of tax sanctions on motor vehicle taxpayer compliance at the Borong Samsat Office, East Manggarai Regency. This research uses causality research type. The location of this research is located at the Borong Samsat Office, Borong District, East Manggarai Regency. The calculation method uses multiple linear regression analysis methods. The results showed: 1. The t value of the variable Taxpayer Awareness (X1) was 0.881 > t table 1.985, with the regression coefficient value of the Taxpayer Awareness variable being 0.057. This means that the reduced Awareness of the Taxpayer that is owned will result in a decrease in the level of Taxpayer Compliance. 2. The t value of the variable Influence of tax sanctions is 3.321 > t table of 1.985 with the regression coefficient value of the tax sanctions variable is 0.207. This means that the more stringent the tax sanctions are, the more tax payer compliance will increase.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397257","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: 1. To determine the Performance of the Capital Expenditure Budget seen from the Expenditure Variance Analysis. 2. To find out the performance of the Capital Expenditure Budget seen from Expenditure Growth Analysis. 3. To find out the Performance of the Capital Expenditure Budget seen from the Expenditure Efficiency Ratio. This type of research is descriptive qualitative. The location of this research was carried out at the Public Works and Spatial Planning Office (PUPR) which is located on Jalan Banteng No. 1 Ende District. The data sources used are secondary data and primary data. Data collection techniques namely: Observation, Interview, Documentation and Literature Study. From analysis of spending variance, analysis of spending growth and spending efficiency ratios. It can be explained that: 1. The performance of the Capital Expenditure Budget is seen from the Expenditure Variance Analysis For 2022 the performance has decreased, 2. The Performance of the Capital Expenditure Budget can be seen from the Growth of Shopping Despite the growth in defense nja has fluctuated and in 2021 the growth is negative. 3. Budget performance can be seen from the Expenditure Efficiency Ratio From 2018 – 2022 the realization of the capital expenditure budget does not exceed the capital expenditure budget, this shows that the Office of the Ende Regency Public Works and Spatial Planning has made savings on the budget.
{"title":"ANALISIS KINERJA ANGGARAN BELANJA MODAL DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE","authors":"A. wulandari, Apriana Marselina, Nuraini Ismail","doi":"10.37478/jria.v5i1.3917","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3917","url":null,"abstract":"The purpose of this study: 1. To determine the Performance of the Capital Expenditure Budget seen from the Expenditure Variance Analysis. 2. To find out the performance of the Capital Expenditure Budget seen from Expenditure Growth Analysis. 3. To find out the Performance of the Capital Expenditure Budget seen from the Expenditure Efficiency Ratio. This type of research is descriptive qualitative. The location of this research was carried out at the Public Works and Spatial Planning Office (PUPR) which is located on Jalan Banteng No. 1 Ende District. The data sources used are secondary data and primary data. Data collection techniques namely: Observation, Interview, Documentation and Literature Study. From analysis of spending variance, analysis of spending growth and spending efficiency ratios. It can be explained that: 1. The performance of the Capital Expenditure Budget is seen from the Expenditure Variance Analysis For 2022 the performance has decreased, 2. The Performance of the Capital Expenditure Budget can be seen from the Growth of Shopping Despite the growth in defense nja has fluctuated and in 2021 the growth is negative. 3. Budget performance can be seen from the Expenditure Efficiency Ratio From 2018 – 2022 the realization of the capital expenditure budget does not exceed the capital expenditure budget, this shows that the Office of the Ende Regency Public Works and Spatial Planning has made savings on the budget.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"18 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397210","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, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.
{"title":"PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN","authors":"Raimundus Ratu, Sabulon Sayang, Hermanus Reo","doi":"10.37478/jria.v5i1.3915","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3915","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"24 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140396762","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}
Maria Firayani E Departo, I. D. Soleiman, S. B. Thalib
The purpose of this study is to determine the transparency and accountability of village financial management. The method used in this research is descriptive qualitative. Data collection techniques used are observation, interviews, documentation, literature study. Data analysis techniques through data collection, data reduction, drawing conclusions. The results of the analysis carried out by researchers regarding Transparency in Lalong Village are not in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. And there are deficiencies because they are not in accordance with the results of observations made by researchers where there is no access that allows the community to find out about village financial management or in terms of transparency, it is not permissible to view detailed APBDesa reports. The results of the analysis regarding the Accountability of Financial Management in Lalong Village conducted by researchers, that starting from the planning, implementation, administration, reporting and accountability stages have used indicators in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. However, some are not in accordance with the observations made carried out by researchers, namely the absence of media as a form of village government accountability regarding village financial management.
{"title":"ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Kantor Desa LalongKecamatan Wae Rii Kabupaten Manggarai Tengah)","authors":"Maria Firayani E Departo, I. D. Soleiman, S. B. Thalib","doi":"10.37478/jria.v5i1.3923","DOIUrl":"https://doi.org/10.37478/jria.v5i1.3923","url":null,"abstract":"The purpose of this study is to determine the transparency and accountability of village financial management. The method used in this research is descriptive qualitative. Data collection techniques used are observation, interviews, documentation, literature study. Data analysis techniques through data collection, data reduction, drawing conclusions. The results of the analysis carried out by researchers regarding Transparency in Lalong Village are not in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. And there are deficiencies because they are not in accordance with the results of observations made by researchers where there is no access that allows the community to find out about village financial management or in terms of transparency, it is not permissible to view detailed APBDesa reports. The results of the analysis regarding the Accountability of Financial Management in Lalong Village conducted by researchers, that starting from the planning, implementation, administration, reporting and accountability stages have used indicators in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. However, some are not in accordance with the observations made carried out by researchers, namely the absence of media as a form of village government accountability regarding village financial management.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"13 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397152","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}
Maria Apriliana Anita Mbejo, F. L. Banda, S. B. Thalib
The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount > ttable (4.808> 2.202) and a significant level of understanding of financial management is 0.000 <0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount > ttable (2.239> 2.002) and the significant level of the regional financial accounting system is 0.029 <0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study.
{"title":"PENGARUH PEMAHAMAN PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI KEUANGAN DAERAH, TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN ENDE","authors":"Maria Apriliana Anita Mbejo, F. L. Banda, S. B. Thalib","doi":"10.37478/jria.v4i1.3888","DOIUrl":"https://doi.org/10.37478/jria.v4i1.3888","url":null,"abstract":"The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount > ttable (4.808> 2.202) and a significant level of understanding of financial management is 0.000 <0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount > ttable (2.239> 2.002) and the significant level of the regional financial accounting system is 0.029 <0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study. ","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"24 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140286008","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 find out how financial management in Nggesa Biri Village is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management. the data used are primary and secondary data, then analyzing the data using interview and documentation methods. The population chosen is the financial reports of the village of Nggesa Biri, Detukeli District, with a sample of the financial reports for the village of Nggesa Biri, Detukeli District, for 2020-2021. The results of the study show that financial management in Nggesa Biri Village in the planning, implementation, administration, reporting and accountability stages in 2020-2021 basically applies Minister of Home Affairs Regulation No. 20 of 2018 in managing village finances, there are only a few things that need to be addressed. note that in the administration stage it needs to be improved again, at the reporting stage it is still late in submitting reports on the realization of the APBDesa implementation and the Accountability Stage there are also delays in submitting accountability reports and reports on the realization of APBDesa implementation and accountability reports are not transparently submitted to the public.
本研究旨在了解 Nggesa Biri 村的财务管理如何符合内政部长 2018 年第 20 号条例关于村级财务管理的规定。本研究使用的数据为第一手数据和第二手数据，然后使用访谈法和文献法对数据进行分析。选取的人群是德图凯利区 Nggesa Biri 村的财务报告，样本是德图凯利区 Nggesa Biri 村 2020-2021 年的财务报告。研究结果表明，2020-2021 年 Nggesa Biri 村在规划、实施、管理、报告和问责阶段的财务管理基本适用内政部长 2018 年第 20 号条例管理村庄财务，只有少数几个方面需要解决。需要注意的是，在行政管理阶段需要再次改进，在报告阶段，仍然迟迟没有提交 APBDesa 实施情况的实现报告，问责阶段也存在迟迟不提交问责报告和 APBDesa 实施情况的实现报告，问责报告也没有透明地向公众提交。
{"title":"EVALUASI PENERAPAN PENGELOLAAN KEUANGAN DESA NGGESA BIRI BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Pada Desa Nggesa Biri Kecamatan Detukeli Kabupaten Ende)","authors":"Maria Fariyanti Ida, Hermanus Reo, Sabulon Sayang","doi":"10.37478/jria.v3i1.3880","DOIUrl":"https://doi.org/10.37478/jria.v3i1.3880","url":null,"abstract":"This study aims to find out how financial management in Nggesa Biri Village is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management. the data used are primary and secondary data, then analyzing the data using interview and documentation methods. The population chosen is the financial reports of the village of Nggesa Biri, Detukeli District, with a sample of the financial reports for the village of Nggesa Biri, Detukeli District, for 2020-2021. The results of the study show that financial management in Nggesa Biri Village in the planning, implementation, administration, reporting and accountability stages in 2020-2021 basically applies Minister of Home Affairs Regulation No. 20 of 2018 in managing village finances, there are only a few things that need to be addressed. note that in the administration stage it needs to be improved again, at the reporting stage it is still late in submitting reports on the realization of the APBDesa implementation and the Accountability Stage there are also delays in submitting accountability reports and reports on the realization of APBDesa implementation and accountability reports are not transparently submitted to the public.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140286016","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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